2026-08-17T08:19:20-05:00 2025-09-30 410746749 CLIFTONLARSONALLEN LLP 420 SOUTH ORANGE AVENUE SUITE 900 ORLANDO FL 32801 990 2024-10-01 590794396 WINTER PARK LIBRARY ASSOCIATION INC WINT 4076233300 1052 W MORSE BLVD WINTER PARK FL 32789 MELISSA SCHNEIDER EXECUTIVE DIRECTOR 4076233300 2026-08-12 1 0 AMY CHAPMAN P00843460 4078021200 2026-08-12 2024 2025-03-06 01:10:19Z WINTER PARK LIBRARY MELISSA SCHNEIDER 1052 W MORSE BLVD WINTER PARK FL 32789 5009784 0 X WWW.WINTERPARKLIBRARY.ORG X 1959 FL CONNECT PEOPLE TO KNOWLEDGE AND RESOURCES TO AMPLIFY LEARNING AND BUILD A STRONGER COMMUNITY. 29 29 60 260 0 0 4276806 4380287 140386 108213 147749 351720 74146 48888 4639087 4889108 100000 100000 0 0 2198761 2435015 0 0 137791 2279965 2365665 4578726 4900680 60361 -11572 10548308 11234845 175347 192454 10372961 11042391 X THE ORGANIZATION'S PURPOSE IS TO PROVIDE LIBRARY SERVICES, EARLY LITERACY STORYTIMES, ENCOURAGE TEEN READING, AND CREATE UNIQUE EDUCATIONAL CLASSES FOR RESIDENTS OF ALL AGES. 0 0 4159847 100000 177350 WPL CLASSES AND EVENTS ALLOW THE LIBRARY TO STRENGTHEN OUR COMMUNITY BY GUIDING LEARNING AND CONNECTING PEOPLE TO BOTH RESOURCES AND EACH OTHER. WPL OFFERS CLASSES FOR INFANTS TO INFINITY THROUGH FACILITATOR-LED INSTRUCTION, SELF-DIRECTED EDUCATION AND ENLIGHTENING EXPERIENCES. BABIES AND TODDLERS LEARN EARLY LITERACY AND STEM SKILLS. MIDDLE SCHOOLERS ENGAGE IN EMERGENT LITERACY AND INTERACTIVE EXPERIENCES TARGETED TO THEIR DEVELOPMENT. TEENS TAKE ON ACTIVITIES THAT FACILITATE THEIR PREPARATION FOR ENGAGING THE WORLD IN AN EFFECTIVE WAY THAT ALLOWS THEM TO MAKE AN IMPACT. ADULT CLASSES OFFER CAREER TRANSITION AND RETROFITTING, TUTORING, EMERGING TECHNOLOGIES AND HIGHER EDUCATION OPPORTUNITIES TO SUIT THEIR NEED. THE LIBRARY REMAINS THE ONLY PUBLIC INSTITUTION IN WINTER PARK THAT PROVIDES LIFELONG LEARNING OPPORTUNITIES. THIS YEAR, WE SERVED OVER 30,000 PEOPLE. 4159847 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 21 0 1 60 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 29 29 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X MELISSA SCHNEIDER 4076233300 1052 W MORSE BLVD WINTER PARK FL 32789 MELISSA SCHNEIDER EXECUTIVE DIRECTOR 1.00 40.00 X 110875 0 5419 BOB MCCLELLAND PRESIDENT 0.00 8.00 X 0 0 0 MARISA ARVESU FARABAUGH VICE PRESIDENT 0.00 2.00 X 0 0 0 JOHN MYKLUSCH TREASURER 0.00 2.00 X 0 0 0 BROOKE KLAUER SECRETARY 0.00 2.00 X 0 0 0 KRIS CRUZADA CITY COMMISSION LIAISON - AS OF 04/25 0.00 2.00 X 0 0 0 MARTY SULLIVAN CITY COMMISSION LIAISON - THRU 03/25 0.00 2.00 X 0 0 0 PATRICIA APPEL TRUSTEE 0.00 1.00 X 0 0 0 CHARLIE BAILES TRUSTEE 0.00 1.00 X 0 0 0 CECELIA BONIFAY TRUSTEE 0.00 1.00 X 0 0 0 CRYSTAL BUIT TRUSTEE 0.00 1.00 X 0 0 0 ELIZABETH FRANCETIC TRUSTEE 0.00 1.00 X 0 0 0 LATRIA GRAHAM TRUSTEE - AS OF 10/24 0.00 1.00 X 0 0 0 GERARD GRANT TRUSTEE - AS OF 10/24 0.00 1.00 X 0 0 0 STEPHANIE HILL TRUSTEE 0.00 1.00 X 0 0 0 DENA JALBERT TRUSTEE - AS OF 10/24 0.00 1.00 X 0 0 0 LAURA LAWTON TRUSTEE 0.00 1.00 X 0 0 0 JAY LIEBOWITZ TRUSTEE - 11/24-4/25 0.00 1.00 X 0 0 0 CHEVALIER LOVETT TRUSTEE 0.00 1.00 X 0 0 0 LAWRENCE LYMAN TRUSTEE 0.00 1.00 X 0 0 0 KRISTEN MATT TRUSTEE 0.00 1.00 X 0 0 0 REESE MARSHALL TRUSTEE - AS OF 10/24 0.00 1.00 X 0 0 0 ANIL MENON TRUSTEE - THRU 10/24 0.00 1.00 X 0 0 0 NANCY MILES TRUSTEE 0.00 1.00 X 0 0 0 JAIME PLANELLS TRUSTEE 0.00 1.00 X 0 0 0 MICHAEL PERELMAN TRUSTEE 0.00 1.00 X 0 0 0 RON PICCOLO TRUSTEE 0.00 1.00 X 0 0 0 LYNN SULLIVAN TRUSTEE - AS OF 10/24 0.00 1.00 X 0 0 0 MARJORIE THOMAS TRUSTEE - AS OF 10/24 0.00 1.00 X 0 0 0 MICHAEL VOLL TRUSTEE 0.00 1.00 X 0 0 0 DAN YARBROUGH TRUSTEE 0.00 1.00 X 0 0 0 LAUREN ZIMMERMAN TRUSTEE 0.00 1.00 X 0 0 0 110875 0 5419 1 0 0 0 0 99187 3762680 518420 131230 4380287 LIBRARY SERVICES 611600 93963 93963 COMMUNITY ROOM RENTAL 611600 14250 14250 108213 262263 262263 89457 0 89457 89457 89457 77650 99187 97699 -20049 -20049 15500 15700 -200 -200 76414 7277 69137 69137 4889108 177350 0 331471 100000 100000 142119 113695 22739 5685 1883320 1506656 301331 75333 53770 43017 8603 2150 211433 169147 33830 8456 144373 115498 23100 5775 8100 8100 58843 58843 30606 12582 18024 15402 15402 63068 56073 5595 1400 142678 142678 1346856 1212173 101015 33668 27892 22314 4463 1115 148958 134062 11171 3725 12093 9674 1935 484 BOOKS AND PERIODICALS 375743 375743 CURRICULUM EXPENSES 130397 130397 BAD DEBT EXPENSES 4293 4293 736 736 4900680 4159847 603042 137791 263262 271512 672576 627899 22700 15000 2062 133053 124221 1070890 582775 496670 488115 8949219 9701670 8766 6428 10548308 11234845 144381 176028 22200 9998 8766 6428 175347 192454 X 3532647 3616172 6840314 7426219 10372961 11042391 10548308 11234845 -11572 681002 0 X 0 1 X 1 0 X 586017 1763152 584191 628271 617607 4179238 2207004 3459220 3197754 3648535 3762680 16275193 2793021 5222372 3781945 4276806 4380287 20454431 575489 19878942 108190 148946 177160 206157 262263 902716 106500 57899 116866 93150 374415 21731562 736485 0.91470 0.91720 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING GROSS INCOME - 2021 AMOUNT: $ 106,500. 2022 AMOUNT: $ 57,899. 2023 AMOUNT: $ 88,506. 2024 AMOUNT: $ 77,650. GAMING GROSS INCOME - 2023 AMOUNT: $ 28,360. 2024 AMOUNT: $ 15,500. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 8494024 318322 854685 394238 75925 9196868 7124351 239471 1694173 556342 7629 8494024 6626528 669591 171768 7124351 7024032 1013060 -1229030 181534 6626528 6093523 500 990234 60225 7024032 0.20960 0.63550 0.15490 0 0 1070890 582775 488115 488115 LEASE LIABILITIES 6428 6428 X 5594744 681002 76200 757202 4837542 58843 -7277 51566 4889108 4925314 76200 7277 83477 4841837 58843 58843 4900680 PART III, LINE 4: THE ARCHIVES AT THE WINTER PARK PUBLIC LIBRARY PROVIDE A RARE OPPORTUNITY FOR THE CITIZENS OF WINTER PARK TO HAVE FIRST-HAND OPEN ACCESS TO THEIR TOWN'S HISTORY. IN MOST CITIES IN THE UNITED STATES, PRIMARY AND ORIGINAL SOURCES ARE BURIED IN OBSCURITY AND ONLY AVAILABLE TO THE MOST AVID RESEARCHERS. IN ADDITION TO THIS, THE ARCHIVES ALSO PROVIDE CONSULTATION TO PATRONS FOR GENEALOGY, AND PERSONAL DOCUMENT PRESERVATION AND DIGITIZATION SERVICES. THE COLLECTION HOUSES 400 LINEAR FEET OF DOCUMENTS, LETTERS, NEWSPAPERS, MAPS, PHOTOS, NEWSPAPER CLIPPINGS, PERIODICALS, SCRAPBOOKS, CITY GOVERNMENT RECORDS, BOOKS, PAMPHLETS AND CORRESPONDENCE. THERE IS ALSO A SPECIAL COLLECTION OF PAPERS OF SENATOR PAULA HAWKINS, POLITICIAN AND FORMER WINTER PARK RESIDENT. PART V, LINE 4: THE LIBRARY, AT THE DISCRETION OF THE BOARD OF TRUSTEES, APPROPRIATES FUNDS TO SUPPORT THE VARIOUS PROGRAMS ONLY FROM THE INVESTMENT EARNINGS OF THE ENDOWMENT FUNDS. THIS IS CONSISTENT WITH THE LIBRARY'S OBJECTIVE TO PRESERVE THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM, AS APPLICABLE. THE LIBRARY CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: A. THE DURATION AND PRESERVATION OF THE ENDOWMENT FUND; B. THE PURPOSES OF THE LIBRARY AND THE DONOR-RESTRICTED ENDOWMENT FUND; C. GENERAL ECONOMIC CONDITIONS; D. THE POSSIBLE EFFECT OF INFLATION OR DEFLATION; E. THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS; F. OTHER RESOURCES OF THE LIBRARY; AND G. THE INVESTMENT POLICIES OF THE LIBRARY. PART X, LINE 2: THE LIBRARY IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THUS, THE LIBRARY IS NOT SUBJECT TO CORPORATE INCOME TAXES EXCEPT FOR TAXES ON UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PRESCRIBE REQUIREMENTS FOR THE RECOGNITION OF INCOME TAXES IN FINANCIAL STATEMENTS, AND THE AMOUNTS RECOGNIZED ARE AFFECTED BY INCOME TAX POSITIONS TAKEN BY THE LIBRARY IN ITS TAX RETURNS. THE LIBRARY'S STATUS AS AN EXEMPT ORGANIZATION IS DEFINED AS AN INCOME TAX POSITION UNDER THESE REQUIREMENTS. WHILE MANAGEMENT BELIEVES IT HAS COMPLIED WITH THE INTERNAL REVENUE CODE, THE SUSTAINABILITY OF SOME INCOME TAX POSITIONS TAKEN BY THE LIBRARY IN ITS TAX RETURNS MAY BE UNCERTAIN. THERE ARE MINIMUM THRESHOLDS OF LIKELIHOOD THAT UNCERTAIN TAX POSITIONS ARE REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. MANAGEMENT DOES NOT BELIEVE THAT THE LIBRARY HAS ANY MATERIAL UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2025. IN THE EVENT INTEREST AND PENALTIES WERE DUE RELATING TO AN UNSUSTAINABLE TAX POSITION, THEY WOULD BE TREATED AS A COMPONENT OF INCOME TAX EXPENSE. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -7,277. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 7,277. LOVE YOUR LIBRARY 2025 176837 99187 77650 30840 34110 14210 18539 176837 99187 77650 30840 34110 14210 18539 97699 -20049 15500 15700 0 15500 15700 15700 -200 FL 0 THE STATE OF FLORIDA DOES NOT REQUIRE A GAMING LICENSE TO CONDUCT RAFFLES AND OTHER GAMING ACTIVITY. 0 1 0 0.50000 0.50000 MELISSA SCHNEIDER 1052 W MORSE BLVD WINTER PARK FL 32789 0 MELISSA SCHNEIDER THE EXECUTIVE DIRECTOR OVERSEES ALL WINTER PARK LIBRARY ASSOCIATION ACTIVITIES, INCLUDING RAFFLE ACTIVITIES. X 0 1 CITY OF WINTER PARK 401 SOUTH PARK AVENUE WINTER PARK FL 32789 596000454 GOVERNMENT UNIT 100000 0 N/A N/A FUNDING FOR NEW LIBRARY 1 0 PART I, LINE 2: WPL DOES NOT OPERATE A FORMAL GRANTMAKING PROGRAM. HOWEVER, THE ORGANIZATION FULFILLED A UNIQUE, BOARD-APPROVED CAPITAL CAMPAIGN COMMITMENT TO THE CITY OF WINTER PARK FOR THE CONSTRUCTION OF THE NEW LIBRARY FACILITY. WPL MAINTAINS RECORDS THAT SUBSTANTIATE THE AMOUNT OF FUNDS GRANTED, THE DONOR-RESTRICTED DESIGNATIONS, AND THE SELECTION CRITERIA USED IN MAKING THIS COMMITMENT. DOCUMENTATION INCLUDES BOARD APPROVALS, DONOR INTENT RECORDS, AND CORRESPONDENCE WITH THE CITY. THE FUNDS WERE RESTRICTED SOLELY FOR THE LIBRARY CONSTRUCTION PROJECT. WPL MONITORED THE USE OF THESE FUNDS BY PROVIDING ANNUAL UPDATES TO THE CITY OF WINTER PARK DETAILING THE AMOUNTS RAISED AND TRANSFERRED. ALL FUNDS WERE DESIGNATED AND USED EXCLUSIVELY FOR THE INTENDED PURPOSE. THE CAMPAIGN IS NOW COMPLETE, AND WPL DOES NOT INTEND TO AWARD ADDITIONAL GRANTS TO THE CITY OR ANY OTHER ORGANIZATION AT THIS TIME. X 1 28124 QUOTED MARKET PRICE X AUCTION ITEMS 204 103106 COMPAR. SALES PRICE 0 1 0 FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF TRUSTEES SHALL HAVE AN EXECUTIVE COMMITTEE COMPOSED OF ALL OFFICERS OF THE BOARD OF TRUSTEES PLUS THE PRESIDENT IF HE/SHE IS STILL A TRUSTEE. THE EXECUTIVE DIRECTOR SHALL BE A NON-VOTING EX-OFFICIO MEMBER OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD OF TRUSTEES IN THE MANAGEMENT OF THE BUSINESS OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD. WHEN ACTION IS TAKEN BY THE EXECUTIVE COMMITTEE, A REPORT IS TO BE MADE TO THE BOARD OF TRUSTEES AT ITS NEXT SCHEDULED MEETING. THREE (3) MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM. FORM 990, PART VI, SECTION A, LINE 6 LIBRARY CARD HOLDERS ARE CONSIDERED MEMBERS AND CAN VOTE IN THE ANNUAL MEETING ONLY. FORM 990, PART VI, SECTION A, LINE 6 LIBRARY CARD HOLDERS ARE CONSIDERED MEMBERS AND CAN VOTE IN THE ANNUAL MEETING ONLY. FORM 990, PART VI, SECTION A, LINE 7A LIBRARY CARD HOLDERS (MEMBERS) CAN NOMINATE AND ELECT CANDIDATES FOR THE BOARD AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7A LIBRARY CARD HOLDERS (MEMBERS) CAN NOMINATE AND ELECT CANDIDATES FOR THE BOARD AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE BUDGET AND FINANCE COMMITTEE PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE BUDGET AND FINANCE COMMITTEE PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES AND BOARD MEMBERS HAVE AN OBLIGATION TO CONDUCT BUSINESS WITHIN GUIDELINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THIS POLICY ESTABLISHES THE FRAMEWORK WITHIN WHICH THE WINTER PARK PUBLIC LIBRARY (THE LIBRARY) WISHES ITS BUSINESS TO OPERATE. THE PURPOSE OF THESE GUIDELINES IS TO PROVIDE GENERAL DIRECTION SO THAT BOARD MEMBERS AND EMPLOYEES CAN SEEK FURTHER CLARIFICATION ON ISSUES RELATED TO THE SUBJECT OF ACCEPTABLE STANDARDS OF OPERATIONS. AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST OCCURS WHEN A BOARD MEMBER OR AN EMPLOYEE IS IN A POSITION TO INFLUENCE A DECISION THAT MAY RESULT IN PERSONAL GAIN OR GAIN FOR A RELATIVE AS A RESULT OF THE LIBRARY BUSINESS DEALINGS. FOR THE PURPOSE OF THIS POLICY, A RELATIVE IS ANY PERSON WHO IS RELATED BY BLOOD OR MARRIAGE, OR WHOSE RELATIONSHIP WITH THE BOARD MEMBER OR EMPLOYEE IS SIMILAR TO THAT OF PERSONS WHO ARE RELATED BY BLOOD OR MARRIAGE. NO PRESUMPTION OF A CONFLICT IS CREATED BY THE MERE EXISTENCE OF A RELATIONSHIP WITH OUTSIDE FIRMS. HOWEVER, IF A BOARD MEMBER OR AN EMPLOYEE HAS ANY INFLUENCE ON ANY MATERIAL BUSINESS TRANSACTIONS, IT IS IMPERATIVE THAT HE OR SHE DISCLOSES TO AN OFFICER OF THE ORGANIZATION, AS SOON AS POSSIBLE, THE EXISTENCE OF ANY POTENTIAL OR ACTUAL CONFLICT OF INTEREST SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. PERSONAL GAIN MAY RESULT NOT ONLY IN CASES WHERE A BOARD MEMBER, AN EMPLOYEE, OR A RELATIVE HAS A SIGNIFICANT OWNERSHIP IN A FIRM WITH WHICH THE LIBRARY DOES BUSINESS, BUT ALSO WHEN A BOARD MEMBER, AN EMPLOYEE, OR A RELATIVE RECEIVES ANY KICKBACK, BRIBE, SUBSTANTIAL GIFT, OR SPECIAL CONSIDERATION AS A RESULT OF ANY TRANSACTION OR BUSINESS DEALINGS INVOLVING THE LIBRARY. THE BOARD OF TRUSTEES AND STAFF WILL SIGN THE POLICY EACH YEAR WITH AN ANNUAL REVIEW OF CONFLICTS THAT ARISE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED ANNUALLY BY THE BOARD OF TRUSTEES. THE BOARD IS COMPRISED OF TRUSTEES WHO ARE INDEPENDENT FROM THE EXECUTIVE DIRECTOR. THE BOARD DECIDES WHAT PERCENTAGE OF AN INCREASE THE STAFF RECEIVES EACH FISCAL YEAR. THE RATE OF INCREASE IN COMPENSATION IS DETERMINED BY THE LIBRARY'S BUDGET. EVERY REGULAR EMPLOYEE (FULL-TIME AND PART TIME) RECEIVES THE SAME INCREASE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.