2025-11-14T08:21:13-06:00 2024-12-31 232108173 RKL LLP 3501 CONCORD ROAD STE 250 YORK PA 17402 990 2024-01-01 231352317 DAUPHIN COUNTY LIBRARY SYSTEM DAUP 7172344961 101 WALNUT ST HARRISBURG PA 17101 STEPHANIE KAZANJIAN FINANCE DIRECTOR 7172344961 2025-11-13 1 0 DOUGLAS L BERMAN CPA P01269555 7178433804 2025-11-12 2024 2025-03-06 01:10:19Z RYAN MCCRORY 101 WALNUT ST HARRISBURG PA 17101 11895246 0 X WWW.DCLS.ORG X 1889 PA THE LIBRARY BUILDS COMMUNITY AND TRANSFORMS LIVES BY CONNECTING PEOPLE, IDEAS, AND OPPORTUNITIES. 17 17 158 112 0 0 7939546 7990996 114195 106134 484098 1289379 9000 3750 8546839 9390259 0 0 0 0 4335259 4385842 36700 0 346169 4214417 4446484 8586376 8832326 -39537 557933 29325000 28949441 3551171 2722538 25773829 26226903 X MISSION: THE LIBRARY BUILDS COMMUNITY AND TRANSFORMS LIVES BY CONNECTING PEOPLE, IDEAS, AND OPPORTUNITIES. VISION: THE LIBRARY IS THE COMMUNITY'S TRUSTED PARTNER FOR GROWTH ANDCONNECTION. ACCESS TO INFORMATION AND INSPIRATION FUELS A THRIVING 0 0 1095730 0 0 COLLECTIONS - LENDING OF BOOKS, MAGAZINES, DVDS AND OTHER RESOURCES TO THE LIBRARY'S 134,059 CARDHOLDERS, IS ONE OF THE PRIMARY SERVICES OFFERED BY THE LIBRARY. IN 2024, LIBRARY USERS BORROWED APPROXIMATELY 838,528 ITEMS. OF THIS TOTAL, ADULT AND CHILDREN'S RESOURCE ITEMS WERE BORROWED 432,219 AND 406,309 TIMES, RESPECTIVELY. IN ADDITION, THE LIBRARY SAW 583,473 ONLINE RESOURCE ITEMS VIEWED AND 135,216 E-BOOKS LOANED DURING 2024. 995899 0 0 PROGRAMMING AND OUTREACH - PROGRAMS FOR FAMILIES AND CHILDREN ARE A CORE LIBRARY SERVICE. THE IN-LIBRARY AND OUTREACH PROGRAMS ARE DESIGNED TO ENCOURAGE CHILDREN TO ASSOCIATE FUN WITH LEARNING AND READING. IN 2024, THE LIBRARY HAD 2,021 PROGRAMS AND OUTREACH VISITS WITH 40,726 ATTENDEES THROUGHOUT THE YEAR. IN ADDITION TO THE EVENTS, PROGRAMMING INCLUDED THE ANNUAL SUMMER READING PROGRAM, DESIGNED TO KEEP CHILDREN AND ADULTS ACTIVELY ENGAGED IN READING AND LEARNING OVER THE SUMMER, EARLY LEARNING PROGRAMS FOCUSED ON MATH AND SCIENCE, MOVEMENT AND ART, STEPPING STONES TO MILESTONES, WHICH IS DESIGNED TO ENCOURAGE EARLY LEARNING BY HELPING PARENTS BECOME A CHILD'S FIRST TEACHER WHILE INSTILLING A LOVE OF READING FOR MANY OTHERS. 900092 0 0 PUBLIC COMPUTING - FREE ACCESS TO THE INTERNET AND PUBLIC COMPUTING IS ANOTHER CORE LIBRARY SERVICE PROVIDED BY THE LIBRARY. IN 2024, THE LIBRARY OFFERED 163 PUBLIC COMPUTERS (PCS AND LAPTOPS) WHICH WERE USED 54,126 TIMES BY LIBRARY VISITORS DURING 17,516 PUBLIC HOURS. IN ADDITION, LIBRARY CARDHOLDERS PERFORMED APPROXIMATELY 1.6 MILLION SEARCHES OF THE LIBRARY CATALOG. THE LIBRARY HAD 405,868 SESSIONS OF WI-FI USED IN 2024. 3841276 0 106134 IN ADDITION TO GENERAL LIBRARY SERVICES OFFERED TO THE PUBLIC, THE LIBRARY PROVIDES THE FOLLOWING CORE SERVICES: 1. REFERENCE WHICH MAKES REFERENCE STAFF AND RESOURCES AVAILABLE TO MEMBERS; 2. THE LIBRARY SERVES AS THE DISTRICT CENTER PROVIDING DELIVERY, REFERENCE SUPPORT AND OTHER LIBRARY SERVICES TO DAUPHIN, CUMBERLAND AND PERRY COUNTIES. 3841276 0 106134 6832997 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 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 1 46 0 1 158 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X STEPHANIE KAZANJIAN FINANCE DIRECT 7172344961 101 WALNUT ST HARRISBURG PA 17101 YVETTE DAVIS PRESIDENT 5.00 X X 0 0 0 FRANCIS CHARDO VICE PRESIDENT 5.00 X X 0 0 0 SALVATORE V FAZZOLARI TREASURER 5.00 X X 0 0 0 CONNIE DOEBELE TRUSTEE OF THE BOARD 2.00 X 0 0 0 RUBY DOUB TRUSTEE OF THE BOARD 2.00 X 0 0 0 JOHN HARGREAVES TRUSTEE OF THE BOARD 2.00 X 0 0 0 CHRISTOPHER WONDERS TRUSTEE OF THE BOARD 2.00 X 0 0 0 ROBERT LAWSON TRUSTEE OF THE BOARD 2.00 X 0 0 0 KELLY BRENNAN TRUSTEE OF THE BOARD 2.00 X 0 0 0 KENNETH R MENGEL TRUSTEE OF THE BOARD 2.00 X 0 0 0 GLORIA MARTIN-ROBERTS TRUSTEE OF THE BOARD 2.00 X 0 0 0 MARK HUNTER SMITH TRUSTEE OF THE BOARD 2.00 X 0 0 0 STANLEY SMITH TRUSTEE OF THE BOARD 2.00 X 0 0 0 COREY DUPREE JOINED 824 TRUSTEE OF THE BOARD 2.00 X 0 0 0 SHELLY ECHEVERRIA JOINED 824 TRUSTEE OF THE BOARD 2.00 X 0 0 0 ABREHEM KITTEL TRUSTEE OF THE BOARD 2.00 X 0 0 0 TAILK NIROULA JOINED 424 TRUSTEE OF THE BOARD 2.00 X 0 0 0 STEPHANIE KAZANJAN JOINED 924 FINANCE DIRECTOR 37.50 X 25249 0 743 RYAN MCCRORY JOINED 524 EXECUTIVE DIRECTOR 37.50 X 77840 0 2146 103089 0 2889 0 0 0 0 AINSWORTH INC 203 LYNNDALE ROAD MECHANICSBURG PA 17050 HVAC MAINTENANCE 173711 CARTER'S PRO QUALITY CLEANING LLC 3093 N GEORGE STREET YORK PA 174063026 CLEANING 140117 2 6698616 1292380 120910 7990996 LIBRARY SERVICES 900099 106134 106134 106134 665848 665848 3750 0 3750 3750 3750 3128518 2504987 623531 623531 623531 9390259 106134 0 1293129 105978 73284 25837 6857 3409928 2357965 831341 220622 608442 420738 148338 39366 261494 180823 63752 16919 9175 9175 32324 32324 27000 27000 214458 87315 93245 33898 28083 28083 153512 112224 13155 28133 28083 28083 1446181 1278141 168040 123832 97216 26616 80701 80701 1726006 1672531 53475 71881 54701 16806 374 PROGRAM EXPENSE 359026 359026 MISCELLANEOUS EXPENSE 93749 18244 75505 PROFESSIONAL MEMBERSHIP 52473 37623 14850 8832326 6832997 1653160 346169 1942 3376 3418029 3476163 1061419 1029264 629266 88385 267948 338914 33355692 15878334 18092193 17477358 5854203 6535981 29325000 28949441 1991964 670054 1559207 1157647 0 894837 3551171 2722538 X 19639478 19937531 6134351 6289372 25773829 26226903 29325000 28949441 X 557933 -677007 79718 492430 X X 0 1 X 1 0 X 2275630 3387037 5149839 2752522 3051838 16616866 4700870 4846610 5212938 5266129 4939158 24965705 6976500 8233647 10362777 8018651 7990996 41582571 41582571 65852 48798 63216 106496 669598 953960 42536531 106134 0.97760 0.99070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 27000 27000 0 PART II-B, LINE 1: PAYMENT TO FULL-SERVICE NON-PROFIT CONSULTING GROUP FOR LOBBYING ACTIVITIES. 4201215 1746309 604574 152000 26251 6373847 3456875 345164 546283 124469 22638 4201215 3870479 330753 -577997 144743 21617 3456875 3506576 27133 488810 129091 22949 3870479 3287138 38703 427210 225814 20661 3506576 0.75540 0.24460 0.00000 0 0 922455 922455 24296441 9884576 14411865 3735757 3293132 442625 4401039 2700626 1700413 17477358 BENEFICAL INTEREST IN PERPETUAL TRUSTS 1558908 ENDOWMENT INVESTMENTS 4814939 RIGHT OF USE ASSETS - FINANCE LEASE 29741 RIGHT OF USE ASSETS - OPERATING LEASE 132393 6535981 DEFINED BENEFIT PENSION PLAN OBLIGATION 731700 LEASE LIABILITY 163137 894837 X 9285400 -677007 79718 492430 -104859 9390259 0 9390259 8832326 0 8832326 0 8832326 PART V, LINE 4: THE LIBARY HAS PERMANENT ENDOWMENTS THAT PROVIDE FUNDING FOR THE LIVELY MINDS AND THE JOAN Y. LEOPOLD CHILDREN'S BOOK WEEK PROGRAMS. OTHER ENDOWMENTS PROVIDE LIBRARY MATERIALS FOR THE ALEXANDER FAMILY AND EAST SHORE AREA LIBRARIES. THE LIBRARY ALSO HAS BOARD DESIGNATED ENDOWMENTS, DESIGNATED FOR THE FOLLOWING PURPOSES: 1. MAINTENANCE OF THE HISTORIC MCCORMICK RIVERFRONT LIBRARY; 2. CONTINUING EDUCATION FOR STAFF; 3. LIBRARY MATERIALS FOR THE LIBRARY SYSTEM; 4. GENERAL OPERATING EXPENSES; AND 5. YOUTH SERVICES. PART X, LINE 2: THE LIBRARY FOLLOWS THE STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ACCORDING TO THE PRINCIPLES OF FASB ASC 740, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LIBRARY, INCLUDING WHETHER THE ENTITY IS EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE LIBRARY HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE LIBRARY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN PERPETUAL TRUSTS 68,993. PENSION RELATED CHANGES 423,437. X SUMMER READING 14500 115500 FAIR VALUE X PROGRAMMING 396 4885 FAIR VALUE X LIBRARY MATERIAL 249 525 FAIR VALUE 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES IS COMPRISED OF 17 MEMBERS. 12 MEMBERS ARE ELECTED TO A THREE-YEAR TERM BY THE GOVERNING BODY. THE REMAINING FIVE MEMBERS ARE APPOINTED FOR A THREE-YEAR TERM BY THE DAUPHIN COUNTY COMMISSIONERS. THE APPOINTMENTS ARE STAGGERED SO THAT THE APPOINTEES ARE DIVIDED INTO THREE CLASSES OF EQUAL DISTRIBUTION. THIS ENSURES THAT NO MORE THAN ONE-THIRD OF THE TRUSTEES ARE ELECTED IN ANY GIVEN YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE 990 PROCESS IS AS FOLLOWS. THE 990 IS PREPARED AFTER THE AUDIT OF THE FINANCIAL STATEMENTS IS COMPLETE. THE DRAFT 990 IS PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES AND THE EXECUTIVE DIRECTOR. AFTER OBTAINING THE APPROVAL OF THE COMMITTEE, THE DRAFT 990 IS PRESENTED TO THE FULL BOARD OF TRUSTEES WITH THE FINANCE COMMITTEE MAKING A DAUPHIN COUNTY LIBRARY SYSTEM RECOMMENDATION TO THE BOARD FOR APPROVAL. ONCE ALL QUESTIONS HAVE BEEN SATISFACTORILY ANSWERED AND THE BOARD APPROVES THE 990, IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C EACH JANUARY, THE EXECUTIVE COMMITTEE REVIEWS THE CONFLICT OF INTEREST POLICY. ANY NECESSARY REVISIONS ARE MADE AT THAT TIME. THE POLICY IS THEN PRESENTED AND REVIEWED AT THE JANUARY BOARD OF TRUSTEES MEETING. ALL TRUSTEES, THE EXECUTIVE DIRECTOR AND THE FINANCE DIRECTOR ARE REQUIRED TO COMPLETE, SIGN AND RETURN A COPY OF THE POLICY AND PROVIDE DETAILS OF KNOWN CONFLICTS. EACH IS GIVEN A COPY FOR THEIR RECORDS. THE FINANCE DIRECTOR COLLECTS THE SIGNED DOCUMENTS WHICH ARE RETAINED IN THE SYSTEM FILES. ALL TRUSTEES SUBMITTED A SIGNED COPY OF THE POLICY AND PROVIDED DETAILS OF ANY KNOWN CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES, ALONG WITH THE HUMAN RESROUCES AND FINANCE DIRECTORS, CONDUCTS AN ANALYSIS OF SALARY AND BENEFITS FOR THE ORGANIZATION. PRIMARY FOCUS IS PLACED ON SENIOR STAFF IN THE REVIEW WITH THE COMMITTEE. WAGE AND BENEFIT DATA IS GATHERED FROM VARIOUS SOURCES INCLUDING SURVEYS OF NON-PROFIT ORGANIZATIONS IN PENNSYLVANIA AS WELL AS OTHER NON-PROFITS IN THE EASTERN UNITED STATES AND OTHER LIBRARY ASSOCIATIONS. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF TRUSTEES. THE FINANCE DIRECTOR'S SALARY IS SET ALONG WITH ALL OTHER STAFF OF THE LIBRARY AS PART OF THE ANNUAL BUDGETING AND STAFF EVALUATION PROCESSES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC BY REQUEST AT THE LIBRARY'S ADMINISTRATIVE OFFICES. THE 990 AND AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE LIBRARY'S WEBSITE. THE LIBRARY INCLUDES ANNUAL FINANCIAL INFORMATION IN VARIOUS MAILINGS TO DONORS THROUGHOUT THE YEAR. FORM 990, PART XI, LINE 9: CHANGE IN PERPETUAL TRUSTS 68,993. PENSION RELATED CHANGES 423,437. FORM 990, PART XII, LINE 2C: THE AUDIT REPORT IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE. IT IS THEN PRESENTED TO THE BOARD OF TRUSTEES WITH RECOMMENDATION FROM THE COMMITTEE TO APPROVE. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.