2024-09-26T12:04:52-05:00 2024-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2023-07-01 236395216 EASTON AREA PUBLIC LIBRARY EAST 6102582917 515 CHURCH STREET EASTON PA 18042 JENNIFER LONG DIRECTOR 6102582917 2024-09-25 1 0 TARA L BENDER CPA P00299403 6104357489 2024-09-24 2023 2024-08-08 14:25:15Z JENNIFER LONG 515 CHURCH STREET EASTON PA 18042 2592039 0 X WWW.EASTONPL.ORG X 1811 PA TO PROMOTE LITERACY, TO ADVANCE LIFELONG LEARNING, AND TO CONTRIBUTE TO THE DEVELOPMENT OF AN ACTIVE AND INFORMED COMMUNITY OF CITIZENS. 7 7 56 18 0 0 2424506 2444405 33056 33111 100786 107514 1331 1117 2559679 2586147 0 0 0 0 1596120 1700777 0 0 0 785776 631835 2381896 2332612 177783 253535 3543336 3951192 99960 75929 3443376 3875263 X THE MISSION OF THE LIBRARY IS TO PROMOTE LITERACY, TO ADVANCE LIFELONG LEARNING, AND TO CONTRIBUTE TO THE DEVELOPMENT OF AN ACTIVE AND INFORMED COMMUNITY OF CITIZENS. 0 0 1410023 34228 THE MISSION OF THE LIBRARY IS TO PROMOTE LITERACY, TO ADVANCE LIFELONG LEARNING, AND TO CONTRIBUTE TO THE DEVELOPMENT OF AN ACTIVE AND INFORMED COMMUNITY OF CITIZENS. IN SUPPORT OF THIS MISSION: 1) THE LIBRARY EDUCATES, ENTERTAINS AND CHALLENGES CHILDREN. APPRECIATION OF LITERATURE AND THE ARTS IS FOSTERED AND PATRONS OF ALL AGES EXPLORE THE VAST BODY OF COLLECTIVE KNOWLEDGE AND INFORMATION AS WELL AS EXPERIENCE THE CREATIONS OF FINE ARTISTS, COMPOSERS, WRITERS, MUSICIANS, FILM MAKERS, AND DRAMATISTS.2) THE LIBRARY OFFERS ALL CITIZENS THE RIGHT TO OBTAIN INFORMATION AND KNOWLEDGE FREELY. A STRONG LIBRARY IS ESSENTIAL FOR DYNAMIC COMMUNITY AND A FREE SOCIETY.3) THE LIBRARY STRIVES TO MAINTAIN AN AWARENESS OF NEW DEVELOPMENTS IN THIS AGE OF INFORMATION AND, WHEN FEASIBLE, MAKES AN EFFORT TO IMPLEMENT NEW TECHNOLOGY AND SERVICES IN WAYS THAT MAKE THEM EQUALLY AVAILABLE AND ACCESSIBLE TO ALL CITIZENS IN OUR SERVICE AREA.4) THE LIBRARY, AS THE DISTRICT LIBRARY CENTER FOR EASTERN NORTHAMPTON COUNTY AND MONROE COUNTY, PROMOTES AND SUPPORTS LOCAL LIBRARIES THROUGH THE PROVISION OF CONSULTATION AND ADJUNCT SERVICES. 1410023 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 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 0 0 0 0 1 4 0 1 56 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 1 0 0 0 X JENNIFER LONG 6102582917 515 CHURCH STREET EASTON PA 18042 ANA RAMIREZ-LUHRS PRESIDENT 1.00 X X 0 0 0 JOHN THOMAS III VICE PRESIDENT 1.00 X X 0 0 0 W PETER LAKE TREASURER 1.00 X X 0 0 0 TIMOTHY REILLY SECRETARY 1.00 X X 0 0 0 CATHERINE LONG DIRECTOR 1.00 X 0 0 0 ABBY VAN HORNE-BRETT DIRECTOR 1.00 X 0 0 0 BETSY WALKER DIRECTOR 1.00 X 0 0 0 JENNIFER LONG LIBRARY DIRECTOR 40.00 X 103223 0 47836 103223 0 47836 1 0 1 0 0 2444405 2444405 USED BOOK SALES 611710 16909 16909 FEES FOR SERVICES 611710 11919 11919 FINES/FEES/LOST BOOK C 611710 4283 4283 33111 102989 102989 10417 5892 4525 4525 4525 MISCELLANEOUS 611710 1117 1117 1117 2586147 34228 0 107514 154322 115742 38580 1113461 544074 569387 185750 89819 95931 154310 79230 75080 92934 47536 45398 2108 2108 14306 14306 2828 2828 12376 7728 4648 31120 31120 118488 80569 37919 31909 25578 6331 18240 17875 365 16513 16513 COLLECTION EXPENSES 322329 309590 12739 INTERLIBRARY DELIVERY 37263 37263 PUBLIC RELATIONS AND PR 11184 11184 SUPPLIES AND SMALL EQUI 11110 5325 5785 2061 2061 2332612 1410023 922589 0 923 396 2314571 2484106 1204 1817 58807 77407 1238068 1140397 111916 97671 1001307 1243540 54608 46255 3543336 3951192 45352 29674 54608 46255 99960 75929 X 2662411 2963915 780965 911348 3443376 3875263 3543336 3951192 253535 178352 0 X 0 1 X 0 0 X 2260295 2540852 2257015 2424506 2444405 11927073 418571 426942 444133 451819 448329 2189794 2678866 2967794 2701148 2876325 2892734 14116867 14116867 21942 12933 19256 71821 102989 228941 1885 1331 1117 4333 14350141 0.98370 0.98880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 613218 50000 125176 10417 777977 530603 82615 613218 603603 -73000 530603 460667 190945 651612 646954 525 33129 219941 460667 0.36610 0.63390 0 0 549308 474793 74515 688760 665604 23156 97671 LEASE LIABILITY 46255 46255 X 3212828 178352 448329 626681 2586147 0 2586147 2780941 448329 448329 2332612 0 2332612 PART III, LINE 1A: THE LIBRARY HAS COLLECTIONS OF FINE ART AS WELL AS INEXHAUSTIBLE COLLECTIONS AND BOOKS. THE FINE ART COLLECTIONS CONSIST OF ARTIFACTS OF HISTORICAL SIGNIFICANCE AND ART OBJECTS THAT ARE HELD FOR EDUCATIONAL, RESEARCH, AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS PRESERVED AND CARED FOR AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT ALLOWS PROCEEDS FROM THEIR SALES TO BE USED AS THE BOARD OF DIRECTORS SEES FIT. BOOKS AND INEXHAUSIBLE COLLECTIONS, INCLUDING RESEARCH BOOKS, ARE ALSO HELD BY THE LIBRARY. THE VALUE OF THESE COLLECTION ITEMS ARE NOT DETERMINABLE AND ARE NOT INCLUDED IN THE STATEMENT OF FINANCIAL POSITION. ACCESSIONS AND DEACCSESSIONS WERE NOT SIGNIFICANT DURING THE YEAR ENDED JUNE 30, 2024. PART V, LINE 4: THE LIBRARY HAS GENERAL ENDOWMENT FUNDS WITH INCOME AVAILABLE FOR OPERATIONS AS WELL AS MARX ROOM ENDOWMENT FUNDS WITH INCOME RESTRICTED TO SUPPORT MARX ROOM ACTIVITIES. PART X, LINE 2: UNCERTAIN TAX POSITIONS ARE EVALUATED IN ACCORDANCE WITH FASB ASC 740-10. FASB ASC 740-10 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE LIBRARY'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. FASB ASC 740-10 ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, AND DISCLOSURE. THE LIBRARY HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS OR ACCRUED INTEREST OR PENALTIES. THE LIBRARY HAS FILED INFORMATION RETURNS IN THE UNITED STATES. THE LIBRARY IS NO LONGER SUBJECT TO U.S. TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2021. X 0 0 0 0 0 0 0 0 0 JENNIFER LONG LIBRARY DIRECTOR 103223 0 0 0 0 0 36548 0 11288 0 151059 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PRESENTED TO THE BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE FORM 990 AND FINANCIAL STATEMENTS CAN BE REQUESTED BY THE GENERAL PUBLIC BY WRITTEN REQUEST, IN PERSON, OR BY TELEPHONE. COPIES WILL BE PROVIDED.