2025-07-17T11:25:57-05:00 2024-12-31 251637458 LOUIS PLUNG & COMPANY LLP 20 STANWIX ST SUITE 901 PITTSBURGH PA 15222 990 2024-01-01 300092345 THE ELECTRONIC INFORMATION NETWORK ELEC 4125782622 4400 FORBES AVENUE PITTSBURGH PA 15213 CARLOS CORREA EXECUTIVE DIRECTOR 4125782622 2025-07-17 1 1 JOSEPH C ZOVKO P00299402 4122818771 2024 2025-03-06 01:10:19Z EINETWORK CARLOS CORREA 4400 FORBES AVENUE PITTSBURGH PA 15213 8410985 0 X WWW.EINETWORK.NET X 2002 PA TO SUPPORT AND PROMOTE CARNEGIE LIBRARY OF PITTSBURGH AND THE ALLEGHENY COUNTY LIBRARY ASSOC. 8 4 10 0 0 0 4440754 7829016 731352 404338 128926 174234 2550 3397 5303582 8410985 0 0 0 0 1081153 1149231 0 0 0 3553157 6932353 4634310 8081584 669272 329401 4348428 4553633 376456 252260 3971972 4301373 X TO ADVANCE, SUPPORT, AND PROMOTE THE EXEMPT PURPOSES OF THE CARNEGIE LIBRARY OF PITTSBURGH AND THE ALLEGHENY COUNTY LIBRARY ASSOCIATION. 0 0 3905706 PROVIDE INTERNET ACCESS AND TECHNOLOGY ASSISTANCE TO LIBRARIES IN ALLEGHENY COUNTY. MAINTAIN THE ONLINE LIBRARY CATALOG. 3596615 19140 PROVIDE AND MAINTAIN LIBRARY COMPUTERS. 288853 385198 OTHER SUPPORT BETWEEN AFFILIATED ORGANIZATIONS AND LIBRARIES IN THE NETWORK. 288853 385198 7791174 1 1 0 0 0 0 0 0 0 0 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 1 0 0 0 1 6 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X CARLOS CORREA 4125782622 4400 FORBES AVENUE PITTSBURGH PA 15213 CARLOS CORREA EXECUTIVE DIRECTOR 37.50 X 159459 0 39133 AMY ANDERSON BOARD PRESIDENT 1.00 40.00 X X 0 147868 14701 MARTA HONORES BOARD SECRETARY 1.00 37.50 X X 0 93074 22548 MARCIA TAYLOR BOARD TREASURER 1.00 X X 0 0 0 ANDREW MEDLAR BOARD ASSISTANT TREASURER 1.00 37.50 X X 0 258777 33167 LINDA BARSEVICH BOARD DIRECTOR 1.00 37.50 X 0 171768 27671 ANNE CANDREVA BOARD DIRECTOR 1.00 X 0 0 0 PAM GOLDEN BOARD DIRECTOR 1.00 X 0 0 0 KIRK KELSEY BOARD DIRECTOR 1.00 X 0 0 0 ERNIE WILLIAMS NETWORK MANAGER 37.50 X 110277 0 29884 LAWRENCE ANDERSON III OPERATIONS MANAGER 37.50 X 100150 0 26912 369886 671487 194016 3 0 1 0 0 7829016 7829016 SERVICE AND FEE INCOME 900099 404338 404338 404338 174234 174234 OTHER INCOME 900099 3397 3397 3397 8410985 407735 0 174234 198592 158873 39719 743835 652174 91661 55677 48858 6819 92093 73516 18577 59034 51773 7261 7387 7387 10543 10543 520599 495599 25000 28545 11079 17466 6292243 6286527 5716 35884 35884 5871 497 5374 70 70 12278 12278 18933 18933 8081584 7791174 290410 0 3318848 3158132 172452 412019 675784 856640 454105 454105 0 0 181344 126842 4348428 4553633 101369 117632 90972 4693 184115 129935 376456 252260 X 3841972 4301373 130000 0 3971972 4301373 4348428 4553633 329401 0 X X 0 1 X 1 0 X X 2 CARNEGIE LIBRARY OF PITTSBURGH 250965281 7 1 3243814 0 ALLEGHENY COUNTY LIBRARY ASSOCIATION 251742676 7 1 4797577 0 2 8041391 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 358565 358565 0 95540 95540 0 0 CURRENT PORTION OF LEASE LIABILITY 56638 LONG-TERM PORTION OF LEASE LIABILITY 73297 129935 X 8410985 0 8410985 0 8410985 8081584 0 8081584 0 8081584 PART X, LINE 2: INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2024 AND 2023. THE ORGANIZATION'S POLICY IS TO CLASSIFY ANY INCOME TAX RELATED INTEREST AND PENALTIES TO INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. X X X X 0 0 0 0 0 0 0 0 0 CARLOS CORREA EXECUTIVE DIRECTOR 159459 0 0 0 0 0 11959 0 27174 0 198592 0 0 0 AMY ANDERSON BOARD PRESIDENT 0 147868 0 0 0 0 0 8470 0 6231 0 162569 0 0 ANDREW MEDLAR BOARD ASSISTANT TREASURER 0 258777 0 0 0 0 0 15878 0 17289 0 291944 0 0 LINDA BARSEVICH BOARD DIRECTOR 0 171768 0 0 0 0 0 10606 0 17065 0 199439 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND THE AUDIT COMMITTEE REVIEW THE 990 AND FURNISH A COPY OF THE FORM 990 TO THE BOARD PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C DISCLOSURE: IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER FINANCIAL INTEREST TO THE DIRECTORS AND ANY RELEVANT COMMITTEE MEMBERS. FOR THIS PURPOSE, AN INTERESTED PERSON SHALL INCLUDE ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE OF THE CORPORATION OR ANY ENTITY AFFILIATED WITH THE CORPORATION WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IN A PROPOSED TRANSACTION. A FINANCIAL INTEREST SHALL INCLUDE: (A) AN OWNERSHIP OR INVESTMENT INTEREST IN ANY ENTITY WITH WHICH THE CORPORATION HAS A PROPOSED TRANSACTION OR ARRANGEMENT; (B) A COMPENSATION ARRANGEMENT WITH THE CORPORATION OR WITH ANY ENTITY OR INDIVIDUAL WITH WHICH THE CORPORATION HAS A PROPOSED TRANSACTION OR ARRANGEMENT; AND (C) A POTENTIAL OWNERSHIP OR INVESTMENT INTEREST IN, OR COMPENSATION ARRANGEMENT WITH, ANY ENTITY OR INDIVIDUAL WITH WHICH THE CORPORATION IS NEGOTIATING A TRANSACTION OR ARRANGEMENT. A DIRECTOR OR MEMBER OF A COMMITTEE SHALL NOT BE DEEMED TO HAVE A POSSIBLE CONFLICT OF INTEREST SOLELY BY REASON OF SERVING, OR HAVING SERVED, ON THE BOARD OF DIRECTORS OF ANY CORPORATION AFFILIATED WITH THE CORPORATION. RECUSAL AND INVESTIGATION: AFTER DISCLOSURE OF THE FINANCIAL INTEREST, THE INTERESTED PERSON SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE FINANCIAL INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING DIRECTORS OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST EXISTS, THE FOLLOWING PROCEDURES SHALL BE FOLLOWED: (A) THE PRESIDENT SHALL APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT; (B) AFTER EXERCISING DUE DILIGENCE, THE DIRECTORS OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION COULD OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST; AND (C) IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE, THE DIRECTORS OR COMMITTEE SHALL DETERMINE BY MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTERESTS AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO THE CORPORATION AND SHALL DECIDE AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. FAILURE TO DISCLOSE: IF A DIRECTOR OR COMMITTEE MEMBER HAS A REASONABLE CAUSE TO BELIEVE THAT AN INTERESTED PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, HE SHALL INFORM THE INTERESTED PERSON OF THE BASIS OF SUCH BELIEF AND AFFORD THE INTERESTED PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE RESPONSE OF THE MEMBER AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, THE DIRECTORS OR COMMITTEE DETERMINE THAT THE INTERESTED PERSON HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE DIRECTORS SHALL TAKE APPROPRIATE STEPS TO PROTECT THE CORPORATION. RECORD OF ACTIONS: THE MINUTES OF THE BOARD AND ALL RELEVANT COMMITTEES SHALL CONTAIN THE FOLLOWING: (A) THE NAMES OF PERSONS WHO DISCLOSED OR WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE DIRECTORS OR COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED; AND (B) THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. COMPENSATION: SPECIAL PROCEDURES SHALL BE IN EFFECT WITH RESPECT TO COMPENSATION ISSUES. A VOTING MEMBER OF THE BOARD OR ANY COMMITTEE WHOSE JURISDICTION INCLUDES COMPENSATION MATTERS AND WHO RECEIVES COMPENSATION DIRECTLY OR INDIRECTLY, FROM THE CORPORATION FOR SERVICES IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION. ANNUAL STATEMENTS: EACH INTERESTED PERSON SHALL ANNUALLY SIGN A STATEMENT THAT AFFIRMS THAT SUCH PERSON (A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS THAT THE CORPORATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THIS POLICY SHALL BE REVIEWED ANNUALLY FOR THE INFORMATION AND GUIDANCE OF MEMBERS OF THE BOARD, AND ANY NEW MEMBER SHALL BE ADVISED OF THE POLICY UPON ENTERING ON THE DUTIES OF THIS OFFICE. IN ADDITION, THE CORPORATION SHALL CONDUCT PERIODIC REVIEWS OF ITS ACTIVITIES, INCLUDING ANY TRANSACTIONS OR ARRANGEMENTS WITH INTERESTED PERSONS, TO ENSURE THAT ITS ACTIVITIES IN THE AGGREGATE PROMOTE AND FURTHER THE CORPORATION'S EXEMPT CHARITABLE, SCIENTIFIC, AND EDUCATION PURPOSES. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION COMMITTEE PROVIDED APPROVAL FOR COMPENSATION OF EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THERE WAS NO CHANGE IN THE OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. ALLEGHENY COUNTY LIBRARY ASSOCIATION 22 WABASH STREET SUITE 203 PITTSBURGH PA 15220 251742676 PROVIDE SUPPORT FOR DELIVERY OF PUBLIC LIBRARY SERVICE IN ALLEGHENY COUNTY PA 501(C)(3) LINE 7 0 CARNEGIE LIBRARY OF PITTSBURGH 4400 FORBES AVENUE PITTSBURGH PA 15213 250965281 PROVIDE LIBRARY SERVICES TO RESIDENTS IN PGH AND ALLEGHENY COUNTY PA 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 CARNEGIE LIBRARY OF PITTSBURGH K 35884 LEASE AGREEMENT ALLEGHENY COUNTY LIBRARY ASSOCIATION J 1320 SERVICE AND FEE AGREEMENTS