2025-09-25T12:45:32-05:00 2024-12-31 205367494 ALAN ROSS & COMPANY PC 10 HEARTHSTONE CT READING PA 196063054 990 2024-01-01 232604539 BOONE AREA LIBRARY INC BOON 6105825666 129 NORTH MILL STREET BIRDSBORO PA 19508 BROOKE HALTER TREASURER 6105825666 2025-09-12 1 1 DAVID S ROSS CPA P01706199 6107799555 2024 2025-03-06 01:10:19Z BROOKE HALTER 129 NORTH MILL STREET BIRDSBORO PA 19508 214804 0 X WWW.BOONEAREALIBRARY.COM X 1964 PA THE BOONE AREA LIBRARY'S MISSION IS TO PROVIDE A WIDE VARIETY OF MATERIALS AND EVENTS, WHICH REFLECT THE CULTURE OF THE COMMUNITY AND SERVE TO ENTERTAIN, EDUCATE AND INSPIRE LIFE-LONG LEARNING RELEVANT TO ALL. 8 8 14 0 0 0 196806 191477 3950 2587 567 644 12652 17445 213975 212153 0 0 0 0 0 103405 0 0 5190 0 86322 0 189727 213975 22426 230975 247187 56357 50143 174618 197044 THE BOONE AREA LIBRARY'S MISSION IS TO PROVIDE A WIDE VARIETY OF MATERIALS AND EVENTS, WHICH REFLECT THE CULTURE OF THE COMMUNITY AND SERVE TO ENTERTAIN, EDUCATE AND INSPIRE LIFE-LONG LEARNING RELEVANT TO ALL. 0 0 128699 2587 THE BOONE AREA LIBARY PROVIDES MATERIALS, PROGRAMS, AND SERVICES TO SUPPORT THE READING AND LEARNING NEEDS OF THE PEOPE IN THE COMMUNITY. THE LIBRARY EMPHASIZES EDUCATIONAL AND RECREATIONAL MATERIALS AND PROGRAMS FOR CHILDREN AND ADULTS. 128699 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 14 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X BROOKE HALTER 6105825666 129 NORTH MILL STREET BIRDSBORO PA 19508 X ASHLEY HOFFMAN CHAIR 2.00 X X 0 0 0 NICOLE SAPNA VICE CHAIR 2.00 X X 0 0 0 BROOKE HALTER TREASURER 2.00 X X 0 0 0 HEATHER ELLIS RECORDING SECRETARY 2.00 X X 0 0 0 VICTORIA BISHOP TRUSTEE 2.00 X 0 0 0 LENNY BROWN TRUSTEE 2.00 X 0 0 0 SARI EPTING TRUSTEE 2.00 X 0 0 0 BRIAN WELCH TRUSTEE 2.00 X 0 0 0 0 0 0 0 0 0 0 0 167149 24328 191477 FINES AND OTHER REVENU 900099 2587 2587 2587 644 644 20096 2651 17445 17445 212153 2587 0 18089 94531 55617 34247 4667 8874 5221 3215 438 10499 10499 85 85 4896 4896 27525 25963 1562 4848 4225 623 14574 14574 5212 4821 391 REPAIRS AND MAINTANENCE 8096 7691 405 CIRCULATING LIBRARY MAT 7654 7654 PROGRAMS AND PUBLIC REL 2429 2429 DUES AND MEMBERSHIPS 504 504 189727 128699 55838 5190 47792 71002 10707 10747 357923 192485 172476 165438 230975 247187 47900 51578 4779 2243 56357 50143 X 174618 197044 174618 197044 230975 247187 22426 0 X X 0 1 X 1 0 X 189075 168111 172646 196806 176832 903470 189075 168111 172646 196806 176832 903470 903470 8 3 2 567 644 1224 6288 13094 9013 11652 28321 68368 973062 2587 0.92850 0.94600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23533 23533 302154 164183 137971 25567 21633 3934 6669 6669 0 165438 PAYROLL TAX LIABILITIES 1946 CREDIT CARD LIABILITIES 297 2243 X 212152 0 212152 1 1 212153 189727 0 189727 0 189727 PART X, LINE 2: THE BOONE AREA LIBRARY IS ORGANIZED AS A PENNSYLVANIA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3), QUALIFYING FOR THE CHARITABLE CONTRIBUTION DEDUCTION AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER IRC SECTIONS 509(A)(1) AND (3), RESPECTIVELY. THE ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAXES (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITY IS SUBJECT TO INCOME TAXES ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSES. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990T) WITH THE IRS. THE ENTITY HAS EVALUATED ITS TAX POSITION AND DETERMINED THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITION THAT MEETS THE CRITERIA UNDER ACCOUNTING STANDARDS CODIFICATION TOPIC 740, INCOME TAXES. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING 2022 AND FORWARD ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THE THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 4B - OTHER ADJUSTMENTS: ROUNDING DIFFERNCE DUCK DERBY 7478 7478 1800 AMIT HARVEST FESTIVAL 1855 1855 325 6 10763 10763 526 20096 20096 2651 2651 17445 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AN APPROVED BY THE BOARD BEFORE IT IS SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE LIBRARY REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH THE FOLLOWING PROCEDURES: 1) ANNUAL QUESTIONNAIRE IS COMPLETED BY EACH MEMBER OF THE BOARD 2) IF THERE ARE INTERIM CHANGES, THE BOARD IS REQUIRED TO ADVISE THE PRESIDENT IF A CONFLICT OF INTEREST DOES OCCUR, THE TRUSTEE SHALL DISCLOSE THE CONFLICT OT THE BOARD. THE BOARD WILL REVIEW THE MATERIAL FACTS AND VOTE ON A RESOLUTION. THE EXISTENCE OF A CONFLICT AND RESOLUTION WILL BE DOCUMENTED IN TEH BOARD RECORDS / MINUTES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS DETERMINED AND APPROVED BY THE BOARD DURING THE MONTLY MEETINGS AS NEEDED. FORM 990, PART VI, SECTION C, LINE 18 THE LIBRARY MAKES ITS FORM 1023 AND 990 AVAIALABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE LIBRARY MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 1: THE LIBRARY PREPARES ITS FINANCIAL STATEMENTS ON THE INCOME TAX BASIS OF ACCOUNTING. THIS METHOD OF ACCOUNTING REPRESENTS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (GAAP). THIS BASIS OF ACCOUNTING DIFFERS FROM GAAP PRIMARILY BECAUSE REVENUE IS RECOGNIZED WHEN RECEIVED RATHER THAN WHEN PROMISED OR EARNED AND CERTAIN EXPENSES, PURCHASES OF ASSETS AND RELATED LIABILITIES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. CERTAIN PAYROLL, SALES TAX AND CREDIT CARD LIABILITIES ARE RECORDED. PROMISES TO GIVE (UNCONDITIONAL OR CONDITIONAL) ARE NOT RECOGNIZED. CONTRIBUTED PROFESSIONAL SERVICES AND CONTRIBUTED OCCUPANCY (IN-KIND) ARE NOT RECOGNIZED.