2025-06-25T07:52:41-04:00 2024-12-31 251438051 PALERMOKISSINGER & ASSOCIATES PC 9 EAST BEAU STREET WASHINGTON PA 15301 990 2024-01-01 251098444 EVA K BOWLBY PUBLIC LIBRARY EVAK 7246279776 311 NORTH WEST STREET WAYNESBURG PA 15370 KATHY MCCLURE EXEC. DIR. 7246279776 2025-06-10 true true GARY A KISSINGER CPA P01048791 7242281177 2025-06-25 2024 2025-03-06 01:10:19Z LISA BELDING 311 NORTH WEST STREET WAYNESBURG PA 15370 1860701 false X WWW.EVAKBOWLBY.ORG X 1946 PA THE LIBARY CONNECTS THE COMMUNITY WITH OPPORTUNITIES TO ENRICH LIVES THROUGH EMPOWERMENT, LIFELONG LEARNING AND RECREATION, OPENING WINDOWS TO THE WORLD AND INSPIRING EXPLORATION AND ACHIEVEMENT. 5 5 15 100 0 218512 216149 3587 7304 27184 55495 8851 15052 258134 294000 0 0 235144 321045 0 3752 196615 200306 431759 521351 -173625 -227351 1941223 1795548 15118 53032 1926105 1742516 THE LIBARY CONNECTS THE COMMUNITY WITH OPPORTUNITIES TO ENRICH LIVES THROUGH EMPOWERMENT, LIFELONG LEARNING AND RECREATION, OPENING WINDOWS TO THE WORLD AND INSPIRING EXPLORATION AND ACHIEVEMENT. false false 418215 7304 TO PROVIDE SERVICES INCLUDING MULTI-MEDIA MATERIAL, COMPUTER ACCESS, BOOKS, AND PERIODICALS TO RESIDENTS OF WETERN PORTIONS OF GREENE COUNTY, PENNSYLVANIA. 418215 true true false false false false false false false true true false false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 4 0 15 true false false false false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true false false X EVA K BOWLBY PUBLIC LIBRARY 7246279776 311 NORTH WEST STREET WAYNESBURG PA 15370 LISA BELDING PRESIDENT 2.00 X X 0 0 0 CAROL SCOTT SECRETARY 2.00 X X 0 0 0 BRIDGET VILENICA TREASURER 2.00 X X 0 0 0 ERIN PETTIT DIRECTOR 2.00 X 0 0 0 LISA MURDOCK DIRECTOR 2.00 X 0 0 0 KATHY MCCLURE EXEC. DIR. 40.00 X 48000 0 2400 48000 2400 false false false 167618 48531 216149 PATRON FINES 4973 4973 MISCELLANEOUS INCOME 2256 2256 ASSOCIATION DUES 75 75 7304 34078 34078 1580459 1559042 21417 21417 21417 22711 7659 15052 294000 21492 41307 48000 24000 24000 240591 213655 26936 5379 4303 1076 2912 2483 429 24163 19940 4223 7750 7750 13947 13947 26024 23468 2556 17555 10712 4604 2239 18614 16753 1861 2068 724 1344 39216 33334 5882 9556 6689 2867 LIBRARY MATERIALS 48419 48419 PROGRAMMING & PUBLIC RELA 10088 7566 1009 1513 COMMUNICATIONS 4685 4143 542 DUES AND SUBSCRIPTIONS 2384 2026 358 521351 418215 99384 3752 195443 179975 1620 1053990 834268 236793 219722 1508987 1394231 1941223 1795548 15118 53032 15118 53032 X 619923 477995 1306182 1264521 1926105 1742516 1941223 1795548 -227351 43762 X false true X true false X 235910 222421 353941 218512 216149 1246933 235910 222421 353941 218512 216149 1246933 1800 1245133 28521 72507 79983 46726 34078 261815 4042 2371 9053 3537 7229 26232 1534980 75794 0.81120 0.79160 X PART II, LINE 10 OTHER INCOME 19,003 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1386509 81596 61042 12832 1394231 1305388 189927 95000 13806 1386509 1699163 -245766 129932 18077 1305388 1631239 229792 146467 15401 1699163 2303192 -511074 156844 4035 1631239 1.00000 false false 565659 482639 83020 455329 325371 129958 33002 26258 6744 219722 X 323815 43762 43762 280053 13947 13947 294000 507404 507404 13947 13947 521351 SCHEDULE D, PAGE 3, PART X EVA K. BOWLBY PUBLIC LIBRARY 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. EVA K. BOWLBY PUBLIC LIBRARY'S ASC 740-10 EVALUATION WAS PERFORMED FOR THE TAX YEARS 2021 THROUGH 2024, WHICH ARE THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND VARIOUS STATE AGENCIES AS OF DECEMBER 31, 2024. TURKEY TROT 11974 11974 2985 11974 11974 2985 2985 8989 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 MAILED TO IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE EXECUTIVE DIRECTOR ENFORCES THE CONFLICT POLICY UNLESS IT NEEDS TO BE ADDRESSED FURTHER. IN THAT CASE, IT IS TAKEN TO THE BOARD PRESIDENT WHERE IT IS RESOLVED ACCORDING TO THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS APPROVE THE SALARY ANNUALLY; SALARY EXPENSE IS REVIEWED MONTHLY AND ANY VARIATIONS FROM EXPECTATIONS ARE ADDRESSED AND INVESTIGATED AS NECESSARY. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE THROUGH WRITTEN REQUEST