Dauphin County Library System

“The Board of Trustees is comprised of 17 members. 12 members are elected to a three-year term by the governing body. The remaining 5 members are appointed for a one-year term by the Dauphin County Commissioners.”

“The 990 review process is as follows. The Finance Director prepares the 990 and presents a draft version to the Finance Committee of the Board of Trustees and the Executive Director. After obtaining committee approval, the draft 990 is presented to the full Board of Trustees with the Finance Committee making a 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.”

“The Executive Committee at their January meeting, annually 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 Finance Director, are required to 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.”

“The Personnel Committee of the Board of Trustees along with the Finance Director, conducts an analysis of salary and benefits for the organization. Primary focus is place on senior staff in the review with the Committee. Wage and benefit data is gathered from various sources including surveys of not-for-profit organizations in Pennsylvania as well as other not-for-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 the other organizational staff. All increases are approved by the Board of Trustees.”

“The governing documents, conflict of interest policy and financial statements are available to the public by request at the Library's administrative offices. The system includes annual financial information in various mailings to donors and on our website.”

“In 2016 there were 193 volunteers (composed of 176 regular volunteers and 17 Trustees who served as the governing body for The Library). All are part-time volunteers. All regular volunteers submit monthly time sheets and hours are recorded and tracked in a volunteer database. The hours from regular volunteers totaled 7,597 and benefited The Library in maintaining collections, supporting children's programming and community outreach, and keeping The Library buildings clean and landscapes green and appealing to the public. Hours by the governing body (Trustees), were determined to be 444 hours based on attendance records for committee and board meetings. The grand total of volunteer hours benefiting the Library in 2016 was 8,041.”

“This number represents the pension related changes other than net periodic pension costs as reported on the audited financial statements as well as the net loss from fundraising events shown on Form 990, Page 9, Part VIII, Line 8c.”

“No donors are required to be listed under the special rule that requires the Library to list only donors in excess of $131,944 (2% of the amount on Form 990, Part VIII, Line 1h).”