2025-10-20T09:49:48-05:00 2024-12-31 231909723 MCKONLY & ASBURY LLP 415 FALLOWFIELD ROAD CAMP HILL PA 17011 990 2024-01-01 231652343 JOSEPH T SIMPSON PUBLIC LIBRARY JOSE 7177660171 16 NORTH WALNUT STREET MECHANICSBURG PA 17055 PATRICIA LEIB TREASURER 7177660171 2025-10-20 1 1 ALYSSA N IRISH P02389116 7177617910 2025-10-20 2024 2025-03-06 01:10:19Z CAROLINE ERDMAN 16 NORTH WALNUT STREET MECHANICSBURG PA 17055 1730411 0 X WWW.SIMPSONLIBRARY.ORG X 1960 PA SERVING A RAPIDLY GROWING COMMUNITY IN SOUTHCENTRAL PENNSYLVANIA, THE JOSEPH T. SIMPSON PUBLIC LIBRARY SERVES AS A VITAL COMMUNITY RESOURCE FOR LEARNING AND LEISURE. BY PROVIDING ACCESS TO AN ARRAY OF TRADITIONAL AND INNOVATIVE PUBLIC LIBRARY SERVICES, SIMPSON LIBRARY IMPROVES THE QUALITY OF LIFE FOR OVER 156,000 VISITORS EACH YEAR. IN 2024, SIMPSON LIBRARY CHECKED OUT 583,988 TO LIBRARY CARDHOLDERS AND PRESENTED 2825 PROGRAMS FOR ALL AGES WITH MORE THAN 48,000 PEOPLE IN ATTENDANCE. 14 13 46 90 0 0 1976502 1626064 58879 39080 12876 -274032 -75980 -55444 1972277 1335668 0 0 0 0 709140 730308 0 0 62617 358092 390733 1067232 1121041 905045 214627 6842228 7175401 135679 126334 6706549 7049067 THE JOSEPH T. SIMPSON LIBRARY IS THE COMMUNITY'S LIBRARY, RESPONSIVE TO NEEDS AND DESIRES FOR KNOWLEDGE, UNDERSTANDING, ENRICHMENT, ENTERTAINMENT, AND CONNECTION. 0 0 907594 47160 SERVING A RAPIDLY GROWING COMMUNITY IN SOUTHCENTRAL PENNSYLVANIA, THE JOSEPH T. SIMPSON PUBLIC LIBRARY SERVES AS A VITAL COMMUNITY RESOURCE FOR LEARNING AND LEISURE. BY PROVIDING ACCESS TO AN ARRAY OF TRADITIONAL AND INNOVATIVE PUBLIC LIBRARY SERVICES, SIMPSON LIBRARY IMPROVES THE QUALITY OF LIFE FOR OVER 156,000 VISITORS EACH YEAR. IN 2024, SIMPSON LIBRARY CHECKED OUT 583,988 TO LIBRARY CARDHOLDERS AND PRESENTED 2825 PROGRAMS FOR ALL AGES WITH MORE THAN 48,000 PEOPLE IN ATTENDANCE. 907594 1 1 0 0 0 0 0 0 0 1 1 1 0 1 0 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 0 0 1 46 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 PA X X PATRICIA LEIB TREASURER 7177660171 16 N WALNUT ST MECHANICSBURG PA 17055 SUE ERDMAN EXECUTIVE DIRECTOR 40.00 0.00 X 88006 0 28750 ARN HOWALD ASSISTANT DIRECTOR/PUBLIC SERVICES COORDINATOR 2.00 0.00 X 51415 0 0 PATRICIA SANKER PRESIDENT 2.00 0.00 X X 0 0 0 THOMAS TOPOLSKI VICE PRESIDENT 3.00 0.00 X X 0 0 0 HEATHER KNISELY SECRETARY 2.00 0.00 X X 0 0 0 PATRICIA LEIB TREASURER 3.00 0.00 X X 0 0 0 G EDWARD BLUM TRUSTEE 2.00 0.00 X 0 0 0 KAREN COCHRAN CAPITAL CAMPAIGN CHAIRSPERSON 2.00 0.00 X 0 0 0 KARIS HAZAM TRUSTEE 2.00 0.00 X 0 0 0 BELINDA LAWRENCE TRUSTEE 2.00 0.00 X 0 0 0 SANDRA MCINTYRE TRUSTEE 2.00 0.00 X 0 0 0 ROB MORAN TRUSTEE 3.00 0.00 X 0 0 0 ALAN VANDREW TRUSTEE 2.00 0.00 X 0 0 0 ALLEN WARSHAW TRUSTEE 2.00 0.00 X 0 0 0 DONNA WELDON TRUSTEE 2.00 0.00 X 0 0 0 139421 0 28750 0 0 0 0 0 7183 577036 871319 170526 1626064 USER CHARGES & RENTALS 516210 21944 21944 FINES & ASSESSMENTS 516210 17136 17136 39080 32870 32870 16397 8950 7447 7447 7447 15367 0 322269 15367 -322269 -306902 -306902 0 577036 63524 -63524 -63524 MISCELLANEOUS INCOME 900099 633 633 633 1335668 47160 0 -337556 139420 115719 15336 8365 477242 396110 52497 28635 59019 48986 6492 3541 54627 45340 6009 3278 12850 12850 23184 23184 11039 9163 1214 662 13099 10872 1441 786 102639 85190 11290 6159 943 943 1620 1620 5017 4164 552 301 127772 106051 14055 7666 32843 27259 3613 1971 LIBRARY PROGRAMMING 28032 28032 GRANT EXPENSES 10815 10815 MERCHANT FEES 7853 6518 864 471 MISCELLANEOUS 6517 5409 717 391 6510 5403 716 391 1121041 907594 150830 62617 46971 1047071 618851 5673346 2950690 1601761 2722656 1215193 762310 467770 736938 2510433 2287675 6842228 7175401 135679 126334 135679 126334 X 5812473 6653349 894076 395718 6706549 7049067 6842228 7175401 X 214627 69212 58679 X X 0 1 X 1 0 X 1138386 1228465 1998906 1976502 1626064 7968323 1138386 1228465 1998906 1976502 1626064 7968323 7968323 63893 -126306 81377 12876 32870 64710 633 633 8033666 0.99190 0.97890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 467770 9544 67879 10275 8469 526449 400581 20061 57199 2688 7383 467770 483755 14194 -78240 11581 7610 400581 419358 20018 62870 10268 1 483755 376289 13182 47098 10382 6829 419358 1.00000 1 0 477409 477409 4658042 2474613 2183429 537895 476077 61818 2722656 ENDOWMENT FUND 526449 F MEMBERS FIRST CD 158993 F F&M CD 51496 F 736938 MATERIALS COLLECTION 2287675 2287675 X 1778239 69212 1800 394743 465755 1312484 23184 23184 1335668 1172131 1800 72474 74274 1097857 23184 23184 1121041 PART X, LINE 2: THE LIBRARY FOLLOWS FASB ASC 740, INCOME TAXES, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE LIBRARY'S FINANCIAL STATEMENTS. MANAGEMENT HAS DETERMINED THAT THE LIBRARY DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE LIBRARY'S TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE LIBRARY WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES, AND INTEREST AS A RESULT OF SUCH CHALLENGE. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, THE LIBRARY HAS TAKEN NO MATERIAL TAX POSITIONS ON ITS APPLICABLE TAX FILINGS THAT DO NOT MEET THE "MORE LIKELY THAN NOT" THRESHOLD. AS A RESULT, NO AMOUNT FOR UTPS HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 8,950. GAIN/LOSS ON DISPOSAL 322,269. FUNDRAISING EXPENSES 63,524. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 63,524. RENTAL EXPENSES 8,950. CAPITAL CAMPAIGN 454787 454787 38950 ANNUAL APPEAL 39505 39505 7854 6 73651 73651 16338 567943 567943 63142 63142 -63142 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF THE FORM 990 IS PROVIDED TO, REVIEWED AND APPROVED BY THE LIBRARY'S BOARD OF TRUSTEES OR THEIR DESIGNATED FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST ON AN ANNUAL BASIS AND SIGN A CONFLICT OF INTEREST FORM THAT IS RETAINED BY THE LIBRARY DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15A THE FINANCE COMMITTEE OF THE JOSEPH T. SIMPSON LIBRARY CONDUCTS AN ANNUAL REVIEW AT THE DIRECTION OF THE BOARD OF TRUSTEES OF ALL STAFF SALARIES. THE FINANCE COMMITTEE IS THEN RESPONSIBLE FOR MAKING A RECOMMENDATION REGARDING THE LIBRARY DIRECTOR'S COMPENSATION PACKAGE. THE RECOMMENDATION IS BASED ON JOB EVALUATION, COST OF LIVING NORMS (2-3%) AND COMPARISON WITH THE MEMBER LIBRARIES OF THE CUMBERLAND COUNTY LIBRARY SYSTEM (CCLS). THE RECOMMENDATION IS THEN PRESENTED IN EXECUTIVE SESSION TO THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS PROVIDED TO PATRONS OR COMMUNITY MEMBERS UPON REQUEST. FORM 990, PART XI, LINE 9: OTHER CHANGES IN NET ASSET 58,679. FORM 990, PART XII, LINE 1: THE LIBRARY PRESENTS ITS FINANCIAL STATEMENTS AND FORM 990 ON THE MODIFIED CASH BASIS OF ACCOUNTING. FORM 990, PART XII, LINE 2C: THE GOVERNING BODY OF JOSEPH T. SIMPSON LIBRARY CAREFULLY REVIEWS AND SELECTS AN ACCOUNTING FIRM TO PERFORM THE LIBRARY'S AUDIT.