Lower Macungie Library was established in 2000 as a 501(c)3 non-profit corporation. A 501(c) 3 non-profit is exempt from federal taxes and any contributions made by individuals or businesses may be considered charitable to the extent of IRS law.
The Library is funded by two municipalities – Lower Macungie Township and Alburtis Borough. We also receive funding from the Commonwealth of Pennsylvania. In 2019, the residents of Lower Macungie Township voted to establish a Library Tax of .25 mills to ensure sustainable funding for library operations.
In addition to the government funding, Lower Macungie Library relies on the support of our community through special events, appeals and Friends of Lower Macungie Library book sales.
2022 Budget
Income
| State Aid | $74,275.00 |
| LMT Contribution through Library Tax | $605,000.00 |
| Alburtis Contribution | $11,805.00 |
| Interest Income | $250.00 |
| Fundraising and Donations | $36,750.00 |
| Library Generated Income | $4,900.00 |
| TOTAL INCOME | $732,980.00 |
Expenses
| Salaries & Benefits | $508,685.00 |
| Books & Materials | $89,814.00 |
| Computer Related | $30,200.00 |
| Maintenance, Insurance & Utilities | $25,850.00 |
| Contracted Services | $23,100.00 |
| Loan Payments (Principal & Interest) | $44,900.00 |
| Board Transfer | $25,000.00 |
| Other Expenses | $27,430.00 |
| TOTAL EXPENSES | $774,979.00 |
Financial Reports and Audits
Each year our financial records are audited by a Certified Public Accountant. The audited financial statements are public and available on Guidestar.org or by contacting the Library’s Executive Director or Finance Manager. As required by the Pennsylvania Public Library Code, the Library submits an Annual Report to the State detailing statistics relating to the services we provide.
