2025-02-14T12:41:11-05:00 2024-06-30 873152626 DAUPHIN & FANTACONE CPAS LLP 327 W FAYETTE ST SUITE 400 SYRACUSE NY 13202 990 2023-07-01 100003438 ROSWELL P FLOWER MEMORIAL LIBRARY ROSW 3157857705 229 WASHINGTON STREET WATERTOWN NY 13601 CHERYL EVANS PRESIDENT 3157857705 2025-02-13 true MATTHEW M FANTACONE CPA P01800559 3156298256 2025-02-13 2023 2025-03-06 01:10:19Z CHERYL EVANS 229 WASHINGTON STREET WATERTOWN NY 13601 200029 false X WWW.FLOWERMEMORIALLIBRARY.ORG X 1901 NY ADMINISTRATION OF DONATIONS, INVESTMENT ACCOUNTS, ETC. FOR THE BENEFIT OF A FREE AND PUBLIC LIBRARY (THE ROSWELL P. FLOWER LIBRARY) 10 10 0 30 0 118775 104720 93607 92709 336 1632 305 968 213023 200029 0 0 0 0 0 206409 154775 206409 154775 6614 45254 413597 448612 17224 6985 396373 441627 ADMINISTRATION OF DONATIONS, INVESTMENT ACCOUNTS, ETC. FOR THE BENEFIT OF A FREE AND PUBLIC LIBRARY (THE ROSWELL P. FLOWER LIBRARY) false false 142706 92709 THE BOARD OF TRUSTEES' DUTIES INCLUDE CARING FOR AND MAINTAINING THE LIBRARY AS A FREE PUBLIC LIBRARY. WHILE THE LIBRARY OPERATIONS ARE ACTUALLY PART OF THE CITY OF WATERTOWN, NY, THE TRUSTEES ACCEPT AND ADMINISTER PUBLIC DONATIONS, CERTAIN INVESTMENTS, GRANTS AND BEQUESTS MADE TO THE LIBRARY. THE LIBRARY IS ALSO RESPONSIBLE FOR ADMINISTRATION OF AN INVESTMENT ACCOUNT RESTRICTED FOR GENEALOGY RELATED EXPENSES. THE LIBRARY'S MOST SIGNIFICANT EXPENSE IS FOR THE PURCHASE OF BOOKS FOR THE LIBRARY. 142706 true true false false false false false false false true true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true false true true false false false false NY X PAUL DIFABION III 3157857705 229 WASHINGTON STREET WATERTOWN NY 13601 X STEPHEN BOLTON TRUSTEE X 0 0 0 KELLY BURDICK TRUSTEE X 0 0 0 FRAN SEYMOUR TRUSTEE X 0 0 0 SCOTT SLATER TRUSTEE X 0 0 0 HEATHER TARZIA TRUSTEE X 0 0 0 CAROLYN WELDON TRUSTEE X 0 0 0 FRANCEE CALARCO VICE PRESIDE X 0 0 0 CHERYL EVANS PRESIDENT X 0 0 0 PAUL DIFABION III TREASURER X 0 0 0 MARIA MESIRES ASSISTANT TR X 0 0 0 false false false 8739 95981 104720 LIBRARY TAXES 519290 75000 75000 GENERAL LIBRARY RECEIPTS 519290 16780 16780 BOOK DAMAGES, LOST BOOKS 519290 929 929 92709 1632 1632 MISCELLANEOUS 519290 968 968 968 200029 93677 1632 1525 1525 8450 8450 6433 6433 12390 12390 8649 8649 BOOKS & MATERIALS 66559 66559 GRANT SUPPLIES & TRAINGIN 18441 18441 NCLS CONTRACTUAL EXPENSES 11303 11303 TEEN & ADULT PROGRAMS 7973 7973 13052 10958 2094 154775 142706 12069 0 38245 40170 317432 345885 3087 8911 197863 158733 40317 39130 14516 14516 413597 448612 17224 6985 17224 6985 X 263306 306845 133067 134782 396373 441627 413597 448612 45254 X false true X false X 66187 78004 118775 80799 104720 448485 75000 75000 75000 75000 300000 66187 153004 193775 155799 179720 748485 748485 1455 474 336 978 1632 4875 1754 2033 305 219 968 5279 758639 93677 0.98660 0.98280 X PART II, LINE 10 OTHER INCOME 5,279 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25000 25000 25000 25000 25000 25000 25000 25000 25000 25000 1.00000 false false 27897 9299 18598 169966 149434 20532 39130 X 200029 200029 200029 154775 154775 154775 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION RECOGNIZES POTENTIAL LIABILITIES ASSOCIATED WITH ANTICIPATED TAX AUDIT ISSUES THAT MAY ARISE DURING AN EXAMINATION. INTEREST AND PENALTIES THAT ARE ANTICIPATED TO BE DUE UPON EXAMINATION ARE RECOGNIZED AS ACCRUED INTEREST AND OTHER LIABILITIES WITH AN OFFSET TO INTEREST AND OTHER EXPENSE. THE ORGANIZATION ANALYZED ITS TAX POSITIONS TAKEN ON THEIR FEDERAL AND STATE TAX RETURNS FOR THE OPEN TAX YEARS 2021, 2022, AND 2023. BASED ON THEIR ANALYSIS, THE ORGANIZATION DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS AND THAT THE ORGANIZATION SHOULD PREVAIL UPON EXAMINATION BY THE TAXING AUTHORITIES. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS MADE AVAILABLE TO BOARD MEMBERS FOR THEIR REVIEW BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C ALL POTENTIAL CONFLICTS OF INTEREST CONCERNING BOARD TRUSTEES ARE TO BE REPORTED TO THE BOARD PRESIDENT PRIOR TO DISCUSSION OF THE ISSUE BEFORE THE BOARD. THE BOARD SHALL RULE AS TO WHETHER THE DECLARATION CONSTITUTES A CONFLICT OF INTEREST. IF SO, THE TRUSTEE SHALL NOT ENGAGE IN DISCUSSION OR VOTE, AND SHALL BE REQUIRED TO WITHDRAW FROM THE MEETING FOR THE DURATION OF THE DEBATE. ALL POTENTIAL CONFLICTS OF INTEREST CONCERNING STAFF ARE TO BE REPORTED TO THE LIBRARY DIRECTOR, WHO WILL MAKE A DECISION IN CONSULTATION WITH THE BOARD IF NECESSARY AS TO WHETHER THE RELATIONSHIP IS AN APPROPRIATE ONE FOR THE LIBRARY. FAILURE TO ADHERE TO THIS POLICY WILL GENERATE FURTHER BOARD REVIEW. FORM 990, PAGE 6, PART VI, LINE 19 THE FORM 990 IS AVAILABLE UPON REQUEST. COPIES OF THE 990 AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ADMINISTRATIVE OFFICES.