2025-11-07T15:41:03-05:00 2024-12-31 232327390 ROSS BUEHLER FALK & COMPANY LLP 1500 LITITZ PIKE LANCASTER PA 176016506 990 2024-01-01 231635919 EPHRATA PUBLIC LIBRARY EPHR 7177389291 550 S READING RD EPHRATA PA 17522 ABIGAIL B KIRCHOFF EXECUTIVE DIRECTOR 7177389291 2025-11-05 true true ANGELA M DUCKER CPA P00443875 7173932700 2025-11-05 2024 2025-03-06 01:10:19Z JOBANY BEDOYA 550 SOUTH READING ROAD EPHRATA PA 17522 1354004 false X WWW.EPHRATAPUBLICLIBRARY.ORG X 1962 PA PROVIDE LIBRARY SERVICES TO THE PUBLIC. 9 9 31 47 0 799943 881223 388726 379774 19620 93007 0 1208289 1354004 0 0 799319 731216 0 29877 545506 395417 1344825 1126633 -136536 227371 1442039 1557981 144465 65717 1297574 1492264 X PROVIDE LIBRARY SERVICES TO THE PUBLIC false false 973491 379774 PROVIDE LIBRARY SERVICES TO THE PUBLIC PROVIDE LIBRARY SERVICES TO THE PUBLIC 973491 true true false false false false false false false true true false false false true true true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 1 0 true 31 true false false false false false false false false X 9 9 false false true false false false false true true false false true true true true true true true false false PA X THE ORGANIZATION 7177389291 550 S READING RD EPHRATA PA 17522 MIKE EICHENLAUB PRESIDENT (2 2.00 X X 0 0 0 JOBANY BEDOYA PRESIDENT (2 2.00 X X 0 0 0 KRISTIN CARTER SECRETARY 2.00 X X 0 0 0 BRIAN FREY TREASURER 2.00 X X 0 0 0 MARILYN YODER DIRECTOR 2.00 X 0 0 0 ERIC NISSLEY DIRECTOR 2.00 X 0 0 0 DANIELLE SHUMATE DIRECTOR 2.00 X 0 0 0 NANCY ARONSON DIRECTOR 2.00 X 0 0 0 DEBORAH FAST DIRECTOR 2.00 X 0 0 0 ABIGAIL B KIRCHOFF EXECUTIVE DI 40.00 X 79375 0 0 79375 false false false 21557 562805 296861 54191 881223 FINES AND OTHER REVENUES 900099 379774 379774 379774 15573 15573 77434 77434 77434 77434 1354004 457208 15573 79375 72060 6729 586 542583 492581 45998 4004 14923 13548 1265 110 42553 38632 3607 314 51782 47010 4390 382 525 525 5850 5850 1835 1835 54116 54116 14323 14001 322 72441 69051 3390 25 25 2694 2694 48355 48355 13303 12638 665 LIBRARY MATERIALS 136623 136623 FUNDRAISING COSTS 24481 24481 PASSPORT EXPENSE 20647 20647 199 199 1126633 973491 123265 29877 173632 213280 15097 85796 31755 33448 2451 1000 1006662 558267 454070 448395 740676 755079 24358 20983 1442039 1557981 59674 44347 9000 388 50000 25791 20982 144465 65717 X 950981 1152375 346593 339889 1297574 1492264 1442039 1557981 X 227371 -32681 113996 -113996 X false true X true false X 859575 721429 909066 707534 881223 4078827 80045 107314 102705 92409 91586 474059 939620 828743 1011771 799943 972809 4552886 62395 4490491 15756 13329 9441 12101 15573 66200 4619086 1387597 0.97220 0.98320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 740675 66227 -45973 -5850 755079 750522 88223 -91847 -6223 740675 798372 -119919 -72020 750522 684509 58870 -54993 798372 670859 64161 50511 684509 0.63000 0.37000 true false 601195 331612 269583 291330 226655 64675 114137 114137 448395 FINANCE LEASE LIABILITY 20982 20982 X 1315473 -32681 -32681 1348154 5850 5850 1354004 1120783 1120783 5850 5850 1126633 SCHEDULE D, PAGE 3, PART X AS A NOT-FOR-PROFIT ORGANIZATION, THE EPHRATA PUBLIC LIBRARY (THE "ORGANIZATION") IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION RECOGNIZES PENALTY AND INTEREST ACCRUED RELATED TO INCOME TAX LIABILITIES IN THE PROVISION (BENEFIT) FOR INCOME TAXES IN ITS STATEMENT OF ACTIVITIES. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, THERE WERE NO ACCRUALS FOR THE PAYMENT OF PENALTIES AND INTEREST. WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATIONS BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD ULTIMATELY BE SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS TAKEN ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE IS REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION, ALONG WITH ANY ASSOCIATED PENALTIES AND INTEREST THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATIONS. THE ORGANIZATION FILES TAX RETURNS IN THE US JURISDICTION. THE ORGANIZATION'S TAX RETURNS ARE NOT SUBJECT TO EXAMINATION FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2019. X 12151 53766 COST X GIFT CARDS 22 425 COST false false false FORM 990, PAGE 2, PART III, LINE 4D PROVIDE LIBRARY SERVICES TO THE PUBLIC FORM 990, PAGE 6, PART VI, LINE 4 UPDATED INTERNAL CONTROL MANUAL FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY BOARD TREASURER AND PRESIDENT. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION HAS AN ANNUAL REVIEW OF SIGNATURES AND DISCLOSURES. FORM 990, PAGE 6, PART VI, LINE 15A REVIEWED AND APPROVED BY BOARD OF DIRECTORS OR COMPENSATION COMMITTEE, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION AGREEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE IN PRINT AND BY REQUEST. FORM 990, PART XI, LINE 9 ROUNDING 0 IN-KIND ADVERTISING -22,410 IN-KIND -91,586 TOTAL -113,996