Upper Moreland Free Public Library

“No committee has the authority to act on behalf of the board without its approval. Approved board actions are contemporaneously documented.”

“The form 990 is prepared by an independent accounting firm. The board of trustees reviews the final draft of the form 990 prior to filing with the irs.”

“Each director, principal officer and member of a committee with board delegated powers annually signs a statement affirming 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 d. Understands that the umfpl is a non-profit organization and that in order to maintain its federal tax exempt status it must engage primarily in activities which accomplish one or more of its tax exempt purposes. In connection with any actual or possible conflict of interest, a trustee or the director must disclose the existence of the conflict and be given the opportunity to disclose all material facts to the board of trustees. The trustee or the director shall leave the board of trustees' meeting while the determination of a conflict of interest is discussed and voted upon. After exercising due diligence, the board of trustees shall determine whether umfpl can 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. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board of trustees shall determine by a majority vote of the disinterested trustees whether the transaction or arrangement is in umfpl's best interest and for its own benefit and whether it is fair and reasonable to umfpl. The board of trustees shall make its own decision as to whether to enter into the transaction or arrangement in conformity based on said determination.”

“The board determines the compensation for the library director annually. In 2017, the executive director's compensation for 2018 was determined by the board of trustee president within the limits of a salary scale established by the finance committee during the budget process. The budget process used 2015 comparability data from other district libraries, provided by the montgomery county district consultant librarian, compiled from the office of commonwealth libraries 2015 annual pa public library data collection report. The executive director's performance and efforts to achieve yearly goals were evaluated and reviewed by the board president and the salary determination letter was sent to the office manager, copying the board treasurer, contemporaneously documenting the executive director's 2018 annual salary figure. For the 2019 operating budget, a third-party database service was contracted in 2018 to assist with updating the umfpl wage/salary scale based on comparable markets resulting in a fair, affordable wage/salary scale. Form 990, part vi, section b, line 15b: there are no other paid individuals that meet the irs definition of officer or key employee.”

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public at the library.”