2025-11-14T08:52:01-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 1000 COMMERCE PARK DR WILLIAMSPORT PA 17701 990 2024-01-01 232863316 LYCOMING COUNTY LIBRARY SYSTEM BOARD LYCO 5703260536 19 EAST FOURTH STREET WILLIAMSPORT PA 177016301 KRISTIN CARINGI CFO 5703260536 2025-11-10 1 1 JAIME L KUNTZ P01272711 5703236023 2025-11-10 2024 2025-03-06 01:10:19Z AMY C RESH 19 EAST FOURTH STREET WILLIAMSPORT PA 177016301 228516 0 X WWW.LYCOLIBRARY.ORG X 1982 PA COORDINATION OF PUBLIC LIBRARY SERVICES PROVIDED IN LYCOMING COUNTY. 9 9 6 9 0 0 147991 204228 0 0 12471 24288 0 0 160462 228516 0 0 0 0 44003 92895 0 0 0 109648 132417 153651 225312 6811 3204 330430 336034 1699 4099 328731 331935 THE LYCOMING COUNTY LIBRARY SYSTEM IS LYCOMING COUNTY'S FREE INFORMATION UTILITY, LIFELONG LEARNING CENTER, AND POPULAR MATERIALS COLLECTIVE. 0 0 103610 THE LYCOMING COUNTY LIBRARY SYSTEM RECEIVED AND DISTRIBUTED STATE AID AND COUNTY TAX DOLLARS TO MEMBER LIBRARIES TO SUPPORT THEIR OPERATIONAL NEEDS IN 2024. THE LYCOMING COUNTY LIBRARY SYSTEM'S PRIMARY SERVICES ARE TO PROVIDE GENERAL PUBLIC LIBRARY SERVICES TO 114,014 COUNTY RESIDENTS THROUGH THE SIX MEMBER PUBLIC LIBRARIES, AND OUTREACH SERVICES TO RESIDENTS THROUGHOUT LYCOMING COUNTY. ALL SIX MEMBER LIBRARIES OFFER A SUMMER LEARNING PROGRAM, DESIGNED TO ENGAGE STUDENTS AND HELP THEM RETAIN READING SKILLS BETWEEN THE SCHOOL YEARS. 103610 1 1 0 0 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0 1 0 0 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 1 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 0 0 0 X X KRISTIN CARINGI CFO 5703272956 19 EAST FOURTH STREET WILLIAMSPORT PA 177016301 X DIANE ECK PRESIDENT 1.00 X X 0 0 0 CHRISTIE FORESMAN VICE PRESIDENT 1.00 X X 0 0 0 LARRY STOUT TREASURER 1.00 X X 0 0 0 BENJAMIN BRIGANDI SECRETARY 1.00 X X 0 0 0 JOHN CONFER BOARD MEMBER 1.00 X 0 0 0 DENNIS CORRELL BOARD MEMBER 1.00 X 0 0 0 DIANE SCHNECK BOARD MEMBER 1.00 X 0 0 0 PATRICIA SHIPMAN BOARD MEMBER 1.00 X 0 0 0 MARK MUSSINA BOARD MEMBER 1.00 X 0 0 0 KRISTIN CARINGI CFO 5.00 X 0 0 0 AMY C RESH SYSTEM ADMINISTRATOR 5.00 X 0 0 0 0 0 0 0 0 0 0 0 201728 2500 204228 24288 24288 228516 0 0 24288 92895 92895 5742 5742 173 173 24236 5299 18937 80897 80645 252 888 888 15966 15966 1280 1280 LICENSE AND PERMIT 1575 1575 OTHER 1535 1535 DUES & MEMBERSHIPS 125 125 225312 103610 121702 0 323123 328323 7307 7711 4625 4625 0 0 330430 336034 1699 4099 1699 4099 X 328731 331935 328731 331935 330430 336034 3204 0 X 0 1 X 1 0 X 139088 143253 185138 147991 204228 819698 139088 143253 185138 147991 204228 819698 819698 7509 1047 1552 12471 24288 46867 112 112 866677 0.94580 0.96600 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 112. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4625 4625 0 0 X 228516 0 228516 0 228516 225312 0 225312 0 225312 PART X, LINE 2: THE SYSTEM ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING 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 IS MET. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2024 OR 2023. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED TO ADD ARTICLE IX ON DISSOLUTION AS FOLLOWS: UPON THE DISSOLUTION OF THE CORPORATION OR THE ORGANIZATION, THE BOARD OF DIRECTORS OR GOVERNING STAFF SHALL, AFTER PAYING OR MAKING PROVISION FOR THE PAYMENT OF ALL THE LIABILITIES OF THE CORPORATION OR ORGANIZATION, DISPOSE OF ALL THE ASSETS OF THE CORPORATION OR ORGANIZATION IN SUCH MANNER, OR TO SUCH ORGANIZATION(S) ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATION, RELIGIOUS, OR SCIENTIFIC PURPOSES AS SHALL AT THE TIME QUALIFY AS AN EXEMPT ORGANIZATION(S) UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF THE 1954 (OR CORRESPONDING PROVISION OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW), AS THE BOARD OF DIRECTORS OR GOVERNING STAFF SHALL DETERMINE. ANY SUCH ASSETS NOT SO DISPOSED OF SHALL BE DISPOSED OF BY THE COURT OF COMMON PLEAS OF THE COUNTY IN WHICH THE PRINCIPAL OFFICE OF THE CORPORATION OR ORGANIZATION IS THEN LOCATED, EXCLUSIVELY FOR SUCH PURPOSES AS SAID COURT SHALL DETERMINE, WHICH ARE ORGANIZED AND OPERATED EXCLUSIVELY FOR SUCH PURPOSES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS REVIEWED IN DETAIL BY THE CFO AND THEN PROVIDED TO ALL TRUSTEES FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND THE SYSTEM ADMINISTRATOR ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST FORM ANNUALLY. THE FORMS ARE REVIEWED BY THE SYSTEM ADMINISTRATOR AND SECRETARY. THERE WERE NO CONFLICTS NOTED IN THE CURRENT YEAR THAT WOULD REQUIRE ANY ACTION. FORM 990, PART VI, SECTION B, LINE 15 SYSTEM ADMINISTRATOR AND OTHER SALARIES ARE PART OF A SALARY ADMINISTRATION PLAN CONDUCTED BY AN OUTSIDE CONSULTANT WHO COMPARES COMPARABLE POSITION SALARIES LOCALLY AND STATEWIDE. THE STATE LIBRARY PROVIDES SALARY FIGURES FOR CEO'S ACROSS THE STATE. THE SALARY ADMINSTRATION PLAN WAS UPDATED IN 2009. THE JAMES V. BROWN LIBRARY (RELATED PARTY) BOARD REVIEWS AND APPROVES ANNUAL SALARY RAISES AS PART OF THE BUDGET PROCESS EACH YEAR TO ENSURE THAT COMPENSATION DOES NOT EXCEED FAIR MARKET VALUE. REVIEW AND APPROVAL PROCESS IS DOCUMENTED VIA BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE MOST RECENT FORM 990 IS POSTED ON OUR WEBSITE. FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE FOR PUBLIC REVIEW UPON REQUEST. FORM 990, PART V, LINE 2A: ALL INDIVIDUALS WORKING AT THE LYCOMING COUNTY LIBRARY SYSTEM BOARD (THE "BOARD") ARE EMPLOYEES OF JAMES V. BROWN LIBRARY ("JVB") AND ARE REPORTED ON ITS FORM 941 UNDER EIN 24-0799180. THE SALARY AND BENEFIT EXPENSE REPORTED ON FORM 990, PART IX ARE THE BOARD'S ALLOCATED PAYROLL COSTS BASED ON TIME SPENT BY THE SHARED EMPLOYEES. JVB IS AN AFFILIATED TAX-EXEMPT ORGANIZATION AND IS CONSIDERED A COMMON PAY AGENT FOR W-2 REPORTING. 1 1 1 1