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 five members are appointed for a three-year term by the dauphin county commissioners. These 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. At december 31, 2022, there were two vacancies on the board of trustees.”

“The 990 process is as follows. The finance director prepares the 990 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 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.”

“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 inthe system files. For the calendar year 2022, all trustees sumbitted a signed copy of the policy andprovided details of any known conflicts.”

“The personnel committee of the board of trustees along with the human resources 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 organizatons 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.”

“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 thorughout the year.”

“This amount represents the pension related changes other than net periodic pension costs as reported in the audited financial statements as well as the net income or loss generated from fundraising events, if any, shown on form 990, page 9, part vii, lince 8c.”

“The audit report is reviewed and approved by the finance committee. It is then presented to the board of trustees with a recommendation from the committee to approve.”

“ONLY DONORS WHO MADE CONTRIBUTIONS IN EXCESS OF $216,098 ($10,804,899 x 2%) ARE LISTED ON SCHEDULE B.”