2026-04-08T12:35:55-05:00 2025-06-30 260645306 AKA ADVISORY LLC 1701 SHALLCROSS AVE STE D WILMINGTON DE 19806 990 2024-07-01 510102644 NEW CASTLE PUBLIC LIBRARY NEWC 3023281995 424 DELAWARE STREET NEW CASTLE DE 19720 JULIE KIRK LIBRARY DIRECTOR 3023281995 2026-01-29 1 1 BRIAN K MOREAU CPA CVA P01683992 3022307171 2024 2025-03-06 01:10:19Z JULIE KIRK 424 DELAWARE STREET NEW CASTLE DE 19720 890945 0 X WWW.NCCDE.ORG/NEWCASTLE X 2005 DE THE MISSION OF THE NEW CASTLE PUBLIC LIBRARY IS TO ENRICH OUR COMMUNITY BY PROVIDING LIBRARY RESOURCES AND SERVICES TO MEET THE INFORMATIONAL, EDUCATIONAL, CULTURAL, AND RECREATIONAL NEEDS OF THE CITIZENS OF NEW CASTLE. THE LIBRARY SERVES AS A COMMUNITY CENTER WHERE PEOPLE COME TOGETHER TO DISCUSS, LEARN, GROW, AND SHARE. 9 9 15 15 0 0 653568 848226 5787 4768 5993 34163 2335 2958 667683 890115 0 0 0 0 494767 498172 0 0 0 292519 531280 787286 1029452 -119603 -139337 4117765 3978428 0 0 4117765 3978428 X THE MISSION OF THE NEW CASTLE PUBLIC LIBRARY IS TO ENRICH OUR COMMUNITY BY PROVIDING LIBRARY RESOURCES AND SERVICES TO MEET THE INFORMATIONAL, EDUCATIONAL, CULTURAL, AND RECREATIONAL NEEDS OF THE CITIZENS OF NEW CASTLE. THE LIBRARY SERVES AS A COMMUNITY CENTER WHERE PEOPLE COME TOGETHER TO DISCUSS, LEARN, GROW, AND SHARE. 0 0 866906 4768 NEW CASTLE PUBLIC LIBRARY PROVIDED INFORMATIONAL, EDUCATIONAL, AND RECREATIONAL MATERIALS AND SERVICES TO 47,254 VISITORS AND CIRCULATED 63,154 ITEMS IN BOTH PRINT AND ELECTRONIC FORMAT IN FY25. COMPUTER USE DIPPED DUE TO A STATEWIDE COMPUTER RANSOMWARE ATTACK WHICH PUT THE COMPUTERS OUT OF USE FOR THREE MONTHS WITH 3,449 SESSIONS AND FREE WIFI WAS ACCESSED BY 5,084 USERS. THE LIBRARY OFFERED 344 PROGRAMS THROUGHOUT THE YEAR WITH 8,436 ATTENDEES. PROGRAMS RANGING FROM CHILDREN'S STORY TIMES, LEGOS, AND FAMILY CRAFTS TO ADULT GARDENING, MOVIE, AND MUSIC PROGRAMS. TEENS PARTICIPATED IN VOLUNTEEN AND DUNGEONS AND DRAGONS. 866906 1 1 0 0 0 0 0 0 0 1 1 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 0 0 1 0 0 0 1 1 0 1 15 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 0 X X THE ORGANIZATION 3023281995 424 DELAWARE STREET NEW CASTLE DE 19720 TOM CLAYTON PRESIDENT 2.00 X X 0 0 0 ANNETTE MARCONI VICE PRESIDENT 2.00 X X 0 0 0 BRENDA ANTONIO TREASURER 2.00 X X 0 0 0 MATTHEW ALEXANDER SECRETARY, FRIENDS LIAISON 2.00 X X 0 0 0 AMY BISHOP-RYAN BOARD MEMBER 1.00 X 0 0 0 TINA MASIELLO BOARD MEMBER 1.00 X 0 0 0 MARY GRACE FLOWERS BOARD MEMBER 1.00 X 0 0 0 SUSAN HANNELL BOARD MEMBER 1.00 X 0 0 0 BRIAN MATTAWAY BOARD MEMBER 1.00 X 0 0 0 JULIE KIRK LIBRARY DIRECTOR 35.00 X 85238 0 15871 85238 0 15871 0 0 0 0 0 67589 550752 229885 225000 848226 BOOK FINES AND FEES 900099 4768 4768 4768 20794 20794 13369 0 13369 13369 13369 1093 830 263 263 MISC INCOME 900009 2695 2695 2695 890115 4768 0 37121 101752 80437 21315 332750 269527 63223 7371 5528 1843 25132 17341 7791 31167 25245 5922 8500 8500 1695 1695 2825 2825 320 320 5399 4882 517 310754 279678 31076 2285 2285 146115 131503 14612 6223 5601 622 LIBRARY MATERIALS 47164 47164 1029452 866906 162546 0 28171 26028 286957 274897 5498 7894 6069250 2537479 3674499 3531771 122640 137838 4117765 3978428 0 0 X 4078573 3934078 39192 44350 4117765 3978428 4117765 3978428 -139337 0 X 1 X 0 1 0 X 563577 641819 592354 653568 848226 3299544 563577 641819 592354 653568 848226 3299544 3299544 1536 2102 2881 5993 20794 33306 123 1371 15318 2335 2695 21842 3354692 0.98360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 122640 400 16493 1695 137838 110043 14209 1612 122640 98286 3354 9911 1508 110043 87463 25100 -12902 1373 98286 68104 250 20215 1106 87463 0.68043 0.21266 0.10691 1 0 5822810 2304236 3518574 246440 233243 13197 3531771 X PART X, LINE 2: NEW CASTLE PUBLIC LIBRARY COMPANY IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. IN ADDITION, THE LIBRARY HAS BEEN CLASSIFIED AS ONE THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). ALTHOUGH THE LIBRARY IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE LIBRARY IS REQUIRED TO ADHERE TO ASC 740, "ACCOUNTING FOR INCOME TAXES", WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT. ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. AS OF JUNE 30, 2025, THE 2022, 2023 AND 2024 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE LIBRARY IS NOT CURRENTLY UNDER AUDIT, NOR HAS THE LIBRARY BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSE. THERE ARE NO INTEREST AND PENALTIES AS OF JUNE 30, 2025. X BUILDING RENT EXPENSE 1 225000 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO BOARD MEMBERS TO REVIEW AND APPROVE BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS IN THE ORGANIZATION'S BY-LAWS. BOARD MEMBERS ARE MADE AWARE OF THE POLICY, HOWEVER THERE IS NO ANNUAL CERTIFICATION THAT TAKES PLACE. THE DIRECTOR AND TREASURER MONITOR PROPOSED AND ONGOING TRANSACTIONS FOR ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST AND ADVISE THE PRESIDENT OF THE BOARD OF DIRECTORS ACCORDINGLY. FORM 990, PART VI, SECTION B, LINE 15 PROCESS OF DETERMINING COMPENSATION OF TOP OFFICIAL: THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR THE LIBRARY DIRECTOR. COMPENSATION RATES FOR ALL EMPLOYEES ARE BASED ON COUNTY WAGE RATES AND ARE APPROVED BY THE BOARD WITH THE BUDGET. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER DOCUMENTS MAY BE MADE AVAILABLE AT THE LIBRARY'S ADMINISTRATIVE OFFICES UPON REQUEST. THE LIBRARY'S FORM 990 IS ALSO AVAILABLE ON GUIDESTAR'S WEBSITE FOR INSPECTION. NEW CASTLE LIBRARY FRIENDS 424 DELAWARE STREET NEW CASTLE DE 19720 200848840 SUPPORTS THE SERVICE AND MISSION OF THE NEW CASTLE PUBLIC LIBRARY DE 501(C)(3) LINE 11 N/A 0 TRUSTEES OF THE NEW CASTLE COMMON 807 FRENCHTOWN ROAD NEW CASTLE DE 19720 510100699 SUPPORTING ORGANIZATION OF NEW CASTLE PUBLIC LIBRARY DE 501(C)(3) LINE 12C, III-FI N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 NEW CASTLE LIBRARY FRIENDS C 7589 CASH TRUSTEES OF THE NEW CASTLE COMMON C 60000 CASH TRUSTEES OF THE NEW CASTLE COMMON N 225000 ESTIMATED FMV