2026-08-19T07:51:58-05:00 2025-12-31 994238156 Verity Tax & Advisory PLLC 1933 Market Square Blvd Waynesboro PA 172683811 990 2025-01-01 256070403 Lilian S Besore Memorial Library LILI 7175977920 305 East Baltimore Street Greencastle PA 17225 Derek Helman Treasurer 7175977920 2026-08-11 1 Douglas L Burkholder CPA P00098298 7177657310 2026-08-11 2025 2025-03-06 01:10:19Z Brittny Paci 207258 0 X N/A X 1963 PA To provide facilities and assist in the operation of the public library system in Greencastle, PA. 11 11 0 0 0 0 21031 32385 0 0 49430 57611 0 0 70461 89996 0 0 0 0 0 0 0 0 290 61200 100103 61200 100103 9261 -10107 1949425 1962044 0 0 1949425 1962044 To provide facilities and assist in the operation of the public library system in Greencastle, PA. 0 0 98018 To provide facilities and assist in the operation of the public library system in Greencastle, PA. 98018 1 0 0 0 0 0 0 0 0 0 1 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 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 PA X Derek Helman 7175977920 305 E Baltimore St Greencastle PA 17225 X Brittny Paci President 7.00 X X 0 0 0 Ed Wine Vice-President 2.00 X X 0 0 0 Susan Frederick Secretary 2.00 X X 0 0 0 Derek Helman Treasurer 5.00 X X 0 0 0 Deborah Kay Witmer Director 2.00 X 0 0 0 William Needy Director 3.00 X 0 0 0 Ann Schnabel Director 2.00 X 0 0 0 Martha Coda Director 2.00 X 0 0 0 Dana Divelbiss Director 2.00 X 0 0 0 Cathy Shanholtz Director 2.00 X 0 0 0 Pat Fridgen Director 2.00 X 0 0 0 0 0 0 0 0 0 0 0 14794 17591 32385 52820 52820 122053 117262 4791 4791 4791 89996 57611 0 0 1725 1725 8240 8240 70 70 46308 46018 290 36182 36182 7451 7451 Miscellaneous Expense 127 127 100103 98018 1795 290 1 38825 38002 2367627 1321382 1082427 1046245 262563 280101 565610 597695 1949425 1962044 0 0 X 1383815 1364349 565610 597695 1949425 1962044 1949425 1962044 -10107 22726 0 X X 1 X 0 0 0 X 13153 30627 10708 21031 32385 107904 13153 30627 10708 21031 32385 107904 107904 73684 49404 15511 49429 57611 245639 353543 0.30520 0.31530 X Explanation for 10% Facts and Circumstances Test (Treas. Reg. 1.170A-9(f)(3))1. Public Support Requirement (Minimum 10% Met):For tax year 2025, the Organization's public support percentage is 30.52% (line 14), which satisfies the statutory minimum threshold of 10% under Treas. Reg. 1.170A-9(f)(3)(i).2. Reason for Failure of the 33 1/3% Support Test:The Organization's public support percentage fell below 33 1/3% primarily due to the performance and accumulation of income generated from endowment and investment holdings (Line 8, $245,639 over the 5-year period relative to Line 1, $107,904). These investment assets consist of historical endowment funds intended to ensure long-term operational stability. The temporarily high ratio of investment yield to current public contributions does not reflect a change in the public character of the Organization, but rather market returns and trust distributions supporting ongoing public library operations.3. Fact and Circumstance Factors Supporting Public Status:Continuous Active Public Solicitation: The Organization maintains a continuous, ongoing program for soliciting funds from the general public, local community members, and civic groups through annual giving campaigns, donor solicitations, public fundraising drives, and local community appeals.Public Representative Governing Body: The Organization is governed by an independent Board of Directors/Trustees representative of the broad interests of the local community served, rather than a single family, small group, or private foundation interest.Public Benefit & Open Facilities: The Organization operates as a public library providing free and open access to educational materials, digital resources, literacy programs, and community space to all members of the general public.Public Oversight & Facilities: All services and facilities are made available to the community at large without restriction, fulfilling a core public purpose.Based on these factors, the Organization continuously maintains its structure, governance, and operational model as a publicly supported organization described in Section 170(b)(1)(A)(vi). 260428 260428 2107199 1321382 785817 1046245 Investment TUW F&M Trust #2700 597695 597695 Form 990, Part VI, Section B, line 11b Presentation to board members for inspection and evaluation with or without preparer present. Form 990, Part VI, Section C, line 19 Documents are on file at the library office. Accounting Method Modified Cash