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      <FSAuditedInd>true</FSAuditedInd>
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      <FederalGrantAuditPerformedInd>true</FederalGrantAuditPerformedInd>
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        <CurrentTaxYearMinus1YearAmt>3722937</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus1YearAmt>3939</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4179</CurrentTaxYearAmt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
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        <ContributorUSAddress>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <BookValueAmt>2547</BookValueAmt>
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        <BookValueAmt>980804</BookValueAmt>
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        <BookValueAmt>762666</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>762666</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>NET PENSION LIABILITY</Desc>
        <Amt>1229444</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>COMPENSATED ABSENSES</Desc>
        <Amt>119688</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DEFERRED INFLOWS OF RESOURCES</Desc>
        <Amt>3290</Amt>
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    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>FONTANA REGIONAL LIBRARY PROGRAM SERVICE STATEMENT 2023 THE FONTANA REGIONAL LIBRARY SYSTEM (FRL) IS LOCATED IN THE RURAL MOUNTAINS OF WESTERN NORTH CAROLINA, WE SERVE JACKSON, MACON, AND SWAIN COUNTIES, AS WELL AS PEOPLE FROM NEIGHBORING AREAS INCLUDING THE QUALLA BOUNDARY, HOME TO THE EASTERN BAND OF THE CHEROKEE INDIANS. THE SIX FRL LIBRARIES PROVIDE FREE ACCESS TO BOOKS, PERIODICALS, AUDIOVISUAL MATERIALS BOTH IN PHYSICAL AND ELECTRONIC FORMS, PROGRAMS FOR ALL AGES, INFORMATION, NOTARY SERVICES, COMPUTERS, INTERNET ACCESS, AND WI-FL. TO SERVE THE STEM EDUCATION NEEDS OF THE COMMUNITY FRL OFFERS TELESCOPES, ROBOTICS, AND SEWING MACHINGS. FRL HAS A PORTABLE PLANETARIUM AVAILABLE FOR USE AT SCHOOLS, FESTIVALS, AND SCIENCE PROGRAMMING EVENTS. THE LIBRARY PROVIDES FREE PUBLIC INTERNET COMPUTERS AND FREE WI-FL ACCESS TO THE PUBLIC IN ALL OUR BUILDINGS. THE COMPUTERS WERE USED 14,275 TIMES; THE PUBLIC USED THEIR OWN WI-FL DEVICES ON THE LIBRARY NETWORK 235,291 TIMES. THE LIBRARY PROVIDES INFORMATION RESOURCES BOTH IN THE BUILDINGS AND ONLINE TO ALL PERSONS WITHOUT DISCRIMINATION. IN THE PAST YEAR, THE LIBRARY LENT OVER 401,000 ITEMS, INCLUDING BOOKS, MUSIC, VIDEO, TELESCOPES, BACKPACKS, GAMES, AND EQUIPMENT; OR OVER 4.25 ITEMS PER CAPITA IN THE COMMUNITIES. 112,930 OF THESE WERE ELECTRONIC RESOURCES AVAILABLE ONLINE THROUGH THE WEBSITE WITH A VALID LIBRARY CARD. THERE WERE 314,058 VISITS TO THE LIBRARY DURING THE YEAR, 204,638 VISITS TO THE LIBRARY'S WEBSITE, AND THE STAFF ANSWERED OVER 65,000 REFERENCE QUESTIONS FOR THE PUBLIC. THE LIBRARY PROVIDES THE COMMUNITY WITH SAFE, COMFORTABLE PLACES TO GATHER AND SHARE INFORMATION AND IDEAS. THE LIBRARY PRESENTED 2,332 FREE PROGRAMS AND CLASSES TO THE PUBLIC, ATTENDED BY OVER 37,750 PEOPLE. THIS YEAR, LIBRARY MEETING ROOMS WERE USED FOR 7,665 NONLIBRARY MEETINGS, ATTENDED BY 26,919 PEOPLE. FRL OFFERED OUTREACH PROGRAMMING FOR THOSE PEOPLE THAT COULD NOT MAKE IT TO THE LIBRARY. THERE WERE 384 PROGRAMS WITH 8,094 ATTENDEES AT OUTREACH PROGRAMMING. THE LIBRARY HAD COMMUNICATIVE, COOPERATIVE, OR COLLABORATIVE PARTNERSHIPS WITH OVER 135 LOCAL AREA GROUPS AND AGENCIES INCLUDING SCHOOLS, DEPARTMENT ON AGING, SENIOR SERVICES, HEALTH DEPARTMENTS, SOUTHWESTERN COMMUNITY COLLEGE, WESTERN CAROLINA UNIVERSITY, THE SOUTHWESTERN COMMISSION, AARP, AND UNIDXS TO PROVIDE SERVICE AND INFORMATION TO THE PUBLIC. FRL'S MISSION IS "TO PROVIDE THE PUBLIC OF JACKSON, MACON, AND SWAIN COUNTIES WITH EXCELLENT SERVICE AND CONVENIENT ACCESS TO RESOURCES FOR THEIR EDUCATIONAL, INFORMATIONAL, AND RECERATIONAL NEEDS." OUR STATISTICS SHOW THAT USAGE OF LIBRARY RESOURCES IS EVOLVING, AND THE LIBRARY REMAINS A VITAL PART OF THE COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>JACKSON, MACON, AND SWAIN COUNTIES HAVE EQUAL REPRESENTATION ON THE GOVERNING BODY, WHICH IS COMPOSED OF THREE MEMBERS FROM EACH COUNTY. EACH MEMBER IS APPOINTED FROM THE MEMBERSHIP OF EACH RESPECTIVE LOCAL COUNTY LIBRARY ADVISORY BOARD BY THE LOCAL LIBRARY BOARD OF EACH RESPECTIVE COUNTY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RETURN WAS PREPARED BY AN INDEPENDENT ACCOUNTANT WITH ASSISTANCE AND OVERSIGHT BY MANAGEMENT. UPON COMPLETION AND REVIEW, THE RETURN WAS DISTRIBUTED TO EACH VOTING BOARD MEMBER PRIOR TO ITS SUBMISSION TO THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ARE REQUIRED TO FILL OUT A RESOPNSE TO THE POLICY ANNUALLY. THESE ARE REVIEWED BY THE REGIONAL DIRECTOR AND FINANCE OFFICER. IF MATTERS COME BEFORE THE BOARD THAT POSE A POTENTIAL CONFLICT, THE CONFLICT WILL BE DISCUSSED BEFORE ANY ACTION IS TAKEN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>AN INDEPENDENT HUMAN RESOURCES CONTRACTOR WAS HIRED TO DEVELOP A COMPENSATION PLAN FOR ALL EMPLOYEES, INCLUDING THE DIRECTOR AND OTHER KEY PERSONNEL. THE PLAN WAS BASED ON SIMILAR ORGANIZATIONS AND LOCAL PAY RATES AND WAS REVIEWED BY THE BOARD OF DIRECTORS. THE PLAN WAS INTENDED TO INCLUDE AN INCREASE IN STEP AND A COST OF LIVING ADJUSTMENT RAISE EACH YEAR. HOWEVER, DUE TO CURRENT ECONOMIC CONDITIONS, EMPLOYEES INCLUDING THE DIRECTOR AND KEY PERSONNEL HAVE NOT RECEIVED INCREASES IN STEP LEVELS, NOR RAISES EQUAL TO COST OF LIVING ADJUSTMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE RESPONSE TO LINE 15A ABOVE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FONTANA REGIONAL LIBRARY IS A PUBLIC LIBRARY, THEREFORE THE PRIMARY GOVERNING DOCUMENTS ARE STATE AND GENERAL STATUES WHICH ARE AVALIABLE THROUGH THE STATE OF NORTH CAROLINA. THE STATE LIBRARY OF NORTH CAROLINA AND THE LOCAL GOVERNMENT COMMISSION RECEIVE COPIES OF THE FINANICAL STATEMENTS ANNUALLY. ANY ADDITIONAL POLICIES ARE AVALIABLE UPON REQUEST AT THE ORGANIZATIONS ADMINISTRATIVE OFFICE, WHICH IS OPEN TO THE PUBLIC DURING NORMAL BUSINESS HOURS. IN ADDITION, THE PUBLIC MAY REQUEST ACCESS AT ANY LOCAL LIBRARY AND COPIES WILL BE MADE AVALIABLE.</ExplanationTxt>
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    </IRS990ScheduleO>
  </ReturnData>
</Return>