2025-10-09T19:07:34-04:00 2024-12-31 251438051 PALERMOKISSINGER & ASSOCIATES PC 9 EAST BEAU STREET WASHINGTON PA 15301 990 2024-01-01 250965299 CITIZENS LIBRARY ASSOCIATION OF WASHINGTON CITI 7242222400 55 SOUTH COLLEGE STREET WASHINGTON PA 15301 DIANE AMBROSE EXEC. 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DIR. 40.00 X 77378 0 2708 77378 2708 false false false 772257 90315 50000 862572 ADMIN FEES - LIBRARY DISTRICT 50133 50133 ADMIN FEES -WC LIBRARY SYSTEM 28883 28883 IN-HOUSE FEES/SERVICE REVENUE 22381 22381 101397 81302 81302 1325966 1133284 192682 192682 192682 REIMBURSEMENTS 6992 6992 6992 1244945 301071 81302 77378 77378 480543 450236 30307 5174 2466 2708 18983 18428 555 35370 26432 8938 15614 14614 1000 19825 19825 9000 9000 1686 1686 13638 12843 716 79 6688 6129 503 56 50000 45000 4500 500 20815 20815 11255 10119 1136 1077 1077 64041 64041 19954 16760 3194 LIBRARY MATERIALS 183434 183434 BUILDING AND GROUNDS MAIN 62010 62010 ADMINISTRATIVE FEES 50133 50133 PROGRAM SUPPLIES & SVCS. 32998 32998 21459 17829 3267 363 1201075 1031436 167641 1998 129786 392111 406762 33146 7364 1721729 585865 1199905 1135864 1926896 1977693 985793 1059645 4656506 4598459 27997 26878 150000 177997 26878 X 3094107 3123078 1384402 1448503 4478509 4571581 4656506 4598459 43870 49202 X false true X true false X 751492 1017294 819851 842424 862572 4293633 751492 1017294 819851 842424 862572 4293633 4293633 96763 85578 75279 77545 81302 416467 14656 11306 22031 47993 4758093 212199 0.90240 0.90310 X PART II, LINE 10 47,993 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 119366 15177 134543 145760 -26394 119366 130032 15728 145760 111610 18422 130032 false false 1721729 585865 1135864 1135864 BENEFICIAL INTEREST IN TRUST 1059645 1059645 X 1274322 49202 49202 1225120 19825 19825 1244945 1181250 1181250 19825 19825 1201075 SCHEDULE D, PAGE 3, PART X THE CITIZENS LIBRARY ASSOCIATION OF WASHINGTON HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 (FORMERLY INTERPRETATION NUMBER 48 (FIN 48)), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD OF MORE- LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AND THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. IN ADDITION, THERE WERE NO PENALTIES OR INTEREST RECOGNIZED ON THE STATEMENTS OF ACTIVITY AS A RESULT OF THE ADOPTION. CITIZENS LIBRARY ASSOCIATION'S OF WASHINGTON ASC 740-10 EVALUATION WAS PERFORMED FOR THE TAX YEARS 2020 THROUGH 2023, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF DECEMBER 31, 2024. X 1 50000 FMV false true false FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 PREPARED BY AUDITOR AND PROVIDED TO BOARD OF DIRECTORS FOR APPROVAL. ONCE APPROVED, FORM 990 IS SIGNED BY OFFICER AND SUBMITTED TO THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C ALL POTENTIAL CONFLICTS OF INTEREST ARE ADDRESSED BY THE BOARD WITH APPROPRIATE ACTION TAKEN IN ACCORDANCE WITH POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEWS AND APPROVES ALL COMPENSATION BASED ON FINANCIAL CONDITION OF THE ORGANIZATION AND COMPARABILITY DATA OF THE AREA AND INDUSTRY. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS MADE AVAILABLE UPON REQUEST.