2026-05-15T09:51:49-05:00 2025-06-30 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-07-01 521173474 FREE LIBRARY OF PHILADELPHIA FOUNDATION FREE 2155675948 1901 VINE STREET 400 PHILADELPHIA PA 19103 MONIQUE MOORE EXECUTIVE DIRECTOR 2155675948 2026-05-14 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2026-05-13 2024 2025-03-06 01:10:19Z MONIQUE MOORE 1901 VINE STREET 400 PHILADELPHIA PA 19103 28797945 0 X WWW.FREELIBRARY.ORG X 1891 PA TO PROVIDE RESOURCES AND ADVOCACY TO ADVANCE THE MISSION OF THE FREE LIBRARY OF PHILADELPHIA WHILE STEWARDING AND PROMOTING OUR SPECIAL COLLECTIONS FOR THE BENEFIT OF ALL PHILADELPHIANS AND BEYOND. 27 27 108 167 0 0 10054005 9150043 299654 190935 1006119 3581521 336749 7330 11696527 12929829 0 0 0 0 5172953 4134749 276930 350397 1888063 8655540 6909752 14105423 11394898 -2408896 1534931 46623503 46596253 3770382 3014699 42853121 43581554 X TO PROVIDE RESOURCES AND ADVOCACY TO ADVANCE THE MISSION OF THE FREE LIBRARY OF PHILADELPHIA WHILE STEWARDING AND PROMOTING OUR SPECIAL COLLECTIONS FOR THE BENEFIT OF ALL PHILADELPHIANS AND BEYOND. 0 0 4475033 0 169682 PUBLIC PROGRAMS: TO PROVIDE SUPPORT FOR LITERACY, CULTURAL AND EDUCATIONAL PROGRAMMING ON BEHALF OF THE FREE LIBRARY OF PHILADELPHIA. EXAMPLES OF SUCH PROGRAMS INCLUDE: THE LITERACY ENRICHMENT AFTER-SCHOOL PROGRAM (LEAP), ONE BOOK ONE PHILADELPHIA, SCIENCE IN THE SUMMER, TEEN PROGRAMMING, CULINARY LITERACY, THE AUTHOR LECTURE SERIES, READ! BY 4TH, AND SUMMER READING PROGRAM. 749606 0 0 FACILITIES RENOVATIONS: PRIMARILY TO MAKE RENOVATIONS TO THE BRANCH LIBRARIES. 603773 0 21253 COLLECTIONS AND PRESERVATION: TO ENHANCE THE LIBRARY'S PROMINENT RESEARCH COLLECTIONS, SUCH AS THE FLEISHER COLLECTION, DICKENS COLLECTION, POE COLLECTION, MEDIEVAL MANUSCRIPTS, ETC. 400778 0 0 LIBRARY CAPITAL PROJECTS: TO RENOVATE AND ENHANCE THE CENTRAL BRANCH OF THE LIBRARY. 279604 0 0 TECHNOLOGY: TO SUPPLEMENT THE LIBRARY'S TECHNOLOGICAL NEEDS SUCH AS WEBSITE DESIGN, DEVELOP INFRASTRUCTURE OF THE LIBRARY'S NETWORK, AND COMPUTER SERVICES FOR THE CHILDREN'S DEPARTMENT. 680382 0 0 6508794 1 1 0 1 0 0 0 1 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 144 0 108 1 0 0 0 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA NJ X THE ORGANIZATION 2155675948 1901 VINE STREET 400 PHILADELPHIA PA 19103 D JEFFRY BENOLIEL BOARD CHAIR 10.00 X X 0 0 0 JUDE TUMA FIRST VICE CHAIR 1.00 1.00 X X 0 0 0 LYNN CHARYTAN SECOND VICE CHAIR 1.00 X X 0 0 0 JAMES BILES TREASURER 1.00 X X 0 0 0 RICHARD A GREENAWALT SECRETARY 1.00 X X 0 0 0 KELLY RICHARDS PRESIDENT & DIRECTOR 1.00 X X 0 0 0 FOLASADE A OLANIPEKUN-LEWIS VICE PRESIDENT & EX-OFFICIO 1.00 X X 0 0 0 CYNTHIA AFFLECK BOARD MEMBER 1.00 1.00 X 0 0 0 CAROL BANFORD BOARD MEMBER 1.00 X 0 0 0 JOHANNA B BAEK BOARD MEMBER 1.00 X 0 0 0 BENITO CACHINERO-SANCHEZ BOARD MEMBER 1.00 3.00 X 0 0 0 RENEE CARDWELL HUGHES BOARD MEMBER 1.00 X 0 0 0 AMY COES BOARD MEMBER 1.00 3.00 X 0 0 0 JEFFREY COOPER BOARD MEMBER 1.00 X 0 0 0 TOBEY GORDON DICHTER BOARD MEMBER 1.00 X 0 0 0 DONALD GENERALS BOARD MEMBER 1.00 X 0 0 0 MELISSA GRIMM BOARD MEMBER 1.00 X 0 0 0 JANET HAAS MD BOARD MEMBER 1.00 X 0 0 0 ROBERT C HEIM BOARD MEMBER 1.00 X 0 0 0 CHARLES P KEATES ESQ BOARD MEMBER 1.00 1.00 X 0 0 0 SUSAN B MULLER BOARD MEMBER 1.00 1.00 X 0 0 0 PETER NALLE BOARD MEMBER 1.00 3.00 X 0 0 0 BARBARA SUTHERLAND BOARD MEMBER 1.00 X 0 0 0 KARLA TROTMAN BOARD MEMBER 1.00 X 0 0 0 JOE H TUCKER JR ESQ BOARD MEMBER 1.00 X 0 0 0 DICK WEBSTER BOARD MEMBER 1.00 X 0 0 0 JAY WEINSTEIN BOARD MEMBER 1.00 X 0 0 0 MONIQUE MOORE EXECUTIVE DIRECTOR 37.50 X 253346 0 27845 CHRISTINE RYDER CHIEF FINANCIAL OFFICER 37.50 X 191347 0 9088 SHARA POLLIE SVP DEVELOPMENT 37.50 X 171952 0 1892 JAMES PECORA VP PROPERTY MANAGEMENT 37.50 X 151546 0 920 JENNY BOGONI EXECUTIVE DIRECTOR, READ BY 4TH! 37.50 X 152567 0 31407 MEGAN MCCARTHY DIRECTOR OF ADVANCEMENT, RML 37.50 X 116357 0 23828 ABODUNRIN DAIRO CONTROLLER 37.50 X 124804 0 8451 QUINCY GAMBRELL SENIOR DIRECTOR OF STRAEGY & IMPACT 37.50 X 117904 0 8650 1279823 0 112081 8 0 1 0 THE ROZ GROUP INC 1700 SANSOM ST FL 3 PHILADELPHIA PA 19103 MARKETING 423500 ALLEGIANCE FUNDRAISING LLC PO BOX 790379 ST LOUIS MO 63179 FUNDRAISING 350397 CBIZ INC PO BOX 95000-2288 PHILADELPHIA PA 191950001 ACCOUNTING SERVICES 216692 WIPFLI PO BOX 3160 MILWAUKEE WI 53201 ACCOUNTING SERVICES 179342 TROUTMAN PEPPER LOCKE LLP 600 PEACHTREE STREET NE SUITE 3000 ATLANTA GA 30308 LEGAL SERVICES 148680 15 466983 491935 169381 8021744 279820 9150043 LECTURE SERIES 900099 133336 133336 FINES & LOST BOOKS 900099 24867 24867 FREE LIBRARY SERVICES 900099 21253 21253 SALES-BOOKS & PUBLIC 900099 9598 9598 1881 1881 190935 1173316 1173316 2015 2015 18061867 15653662 2408205 2408205 2408205 44250 491935 214454 -170204 -170204 VENDED SYSTEMS 900099 105049 105049 TRUSTEE FEES 900099 26417 26417 44053 44053 175519 12929829 190935 0 3588851 X 615208 265409 211312 138487 2852361 1230870 978031 643460 78878 33907 27735 17236 286943 123629 103506 59808 301359 129259 103354 68746 191724 25271 166453 193129 193129 44000 44000 350397 350397 107945 107945 2821087 1857230 719416 244441 323361 257424 65937 305160 81929 122178 101053 117197 116656 541 54096 19936 30216 3944 230762 76453 69652 84657 39042 39042 3466 3466 96757 1312 92492 2953 PROGRAMS AND EXHIBITS 1357401 1233874 15215 108312 EQUIPMENT 151864 152005 59 -200 LIBRARY MATERIALS 118936 118936 DUES & PUBLICATIONS 71693 54583 14039 3071 682132 647069 39843 -4780 11394898 6508794 2998041 1888063 84775 6195 3903306 2363693 4687311 6370314 1527014 896129 112452 235598 284291 267276 20481 17015 34152897 35131974 2135267 1575335 46623503 46596253 1938864 1479551 500000 500000 1331518 1035148 3770382 3014699 X 2960582 1937185 39892539 41644369 42853121 43581554 46623503 46596253 X 1534931 -787653 -18845 X 0 1 X 1 0 X 13356624 10101885 13274316 10054005 9150043 55936873 13356624 10101885 13274316 10054005 9150043 55936873 9536362 46400511 607243 1121626 887373 1210104 1175331 5001677 48354 87324 127457 132764 175519 571418 61509968 1573192 0.75440 0.80710 X PART II, SECTION B, LINE 10: OTHER INCOME INCLUDES MISCELLANEOUS REVENUE AS REPORTED IN PART VIII STATEMENT OF REVENUE. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44000 91000 44000 91000 11980647 14047521 12024647 14138521 751232 856926 187808 214232 0 0 0 0 637055 554389 753066 751232 2695742 4043613 28000 44000 32000 44000 148000 159264 138597 188267 187808 673936 1010904 X X 0 45276927 1000 3817429 2081974 47013382 41867194 1346874 4664433 2601574 45276927 35746134 4809597 3114500 1803037 41867194 40980532 2314280 -5950953 1597725 35746134 33009510 997252 8760516 1786746 40980532 0.18001 0.43393 0.38606 0 1 1 154649 137634 17015 129642 129642 0 17015 OPERATING LEASE OBLIGATION 963140 SPLIT INTEREST LIABILITIES 72008 1035148 X PART III, LINE 1A: THE FOUNDATION OWNS AND MAINTAINS COLLECTIONS OF RARE BOOKS, MANUSCRIPTS, MAPS, PAINTINGS, PRINTS, MUSIC, ETC., MOST OF WHICH HAVE BEEN ACQUIRED THROUGH INDIVIDUAL GIFTS AND BEQUESTS. THE ROSENBACH CONTRIBUTED COLLECTION ITEMS INCLUDE RARE BOOKS, MANUSCRIPTS, FINE AND DECORATIVE ARTS AND PERIOD FINISHINGS. A FINE ARTS INSURANCE POLICY WITH COVERAGE UP TO $13,000,000 IS CARRIED ON THE COLLECTIONS. IN THE OPINION OF MANAGEMENT, THIS REPRESENTS ONLY A FRACTION OF THE PRESENT FAIR VALUE OF THE ITEMS, MANY OF WHICH ARE IRREPLACEABLE. THE FOUNDATION HAS NOT ASSIGNED A VALUE TO THE COLLECTIONS FOR ACCOUNTING PURPOSES, SINCE IT IS NOT PRACTICAL TO DETERMINE THE COST, THE FAIR VALUE AT DATE OF ACQUISITION OR THE NET REALIZABLE VALUE OF THESE COLLECTIONS. PART III, LINE 4: SPECIAL COLLECTIONS ENHANCE THE EDUCATIONAL MISSION OF THE FREE LIBRARY BY ASSEMBLING AND MAKING ACCESSIBLE HISTORIC MATERIALS THAT PROMOTE UNDERSTANDING OF OUR SHARE CULTURAL HERITAGE. PART V, LINE 4: THE ENDOWMENT OF THE FOUNDATION CONSISTS OF 78 FUNDS ESTABLISHED BY DONORS FOR VARIOUS PURPOSES. THE ENDOWMENT OF THE ROSENBACH CONSISTS OF 25 FUNDS ESTABLISHED BY DONORS FOR VARIOUS PURPOSES. AS REQUIRED BY UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENT, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. PART X, LINE 2: THE FOUNDATION AND THE ROSENBACH HAVE EACH OBTAINED A FAVORABLE DETERMINATION THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND EACH IS CLASSIFIED AS AN ORGANIZATION THAT IS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. MANAGEMENT HAS REVIEWED TAX POSITIONS TAKEN IN FILINGS WITH FEDERAL AND STATE JURISDICTIONS AND BELIEVES THOSE POSITIONS WOULD BE SUSTAINED SHOULD THE FILINGS BE EXAMINED BY THE RELEVANT TAXING AUTHORITY. OPEN PERIODS SUBJECT TO AUDIT FOR FEDERAL PURPOSES ARE GENERALLY THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. X X X X X X 1 ALLEGIANCE FUNDRAISING LLC 3064 49TH ST S FARGO ND 58104 DIRECT MAIL SERVICES - PLANNING, ADVISING, AND CONSULTING 0 0 350397 -350397 350397 -350397 PA NJ GALA 536185 491935 44250 45705 92039 29644 47066 536185 491935 44250 45705 92039 29644 47066 214454 -170204 X X 0 0 0 0 0 0 0 0 0 MONIQUE MOORE EXECUTIVE DIRECTOR 253346 0 0 0 0 0 4284 0 23561 0 281191 0 0 0 CHRISTINE RYDER CHIEF FINANCIAL OFFICER 191347 0 0 0 0 0 0 0 9088 0 200435 0 0 0 JENNY BOGONI EXECUTIVE DIRECTOR, READ BY 4TH! 152567 0 0 0 0 0 7635 0 23772 0 183974 0 0 0 SHARA POLLIE SVP DEVELOPMENT 171952 0 0 0 0 0 1640 0 252 0 173844 0 0 0 JAMES PECORA VP PROPERTY MANAGEMENT 151546 0 0 0 0 0 765 0 155 0 152466 0 0 0 X 20 279820 SELLING PRICE 0 0 1 0 PART I, LINE 32B: THE DEVELOPMENT OFFICE WILL RECEIVE ALL CONTRIBUTIONS AND (I) VERIFY THE INTENT, RESTRICTIONS OR PURPOSES OF EACH CONTRIBUTION; (II) PREPARE BATCHES FOR DEPOSITS AND GIFT RECONCILIATION BY FINANCE; (III) RECORD DONATIONS IN ITS GIFT ACCOUNTING SYSTEM (RAISER'S EDGE); (IV) ACKNOWLEDGE CONTRIBUTIONS FOR STEWARDSHIP AND TAX PURPOSES; (V) PROVIDE PROPER STEWARDSHIP INCLUDING DONOR RECOGNITION PROGRAMS SUCH AS THE GEORGE S. PEPPER SOCIETY AND, FOR PLANNED GIFTS, THE D. JACQUES BENOLIEL SOCIETY; AND (VI) MAINTAIN ELECTRONIC AND/OR PAPER RECORDS ON DONORS AND THEIR CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE MANAGEMENT AND IS THEN MADE AVAILABLE TO THE ORGANIZATION'S GOVERNING BODY BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CHIEF FINANCIAL OFFICER IS RESPONSIBLE FOR REVIEWING ALL CONTRACTS AS WELL AS IDENTIFYING ANY POSSIBLE CONFLICTS OF INTEREST. POTENTIAL CONFLICTS OF INTEREST ARE IDENTIFIED BY APPLYING THE PRESCRIBED PROCEDURES. THE BOARD OF DIRECTORS MUST ANNUALLY CERTIFY THEIR COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT AND DIRECTOR ARE COMPENSATED BY THE CITY OF PHILADELPHIA AND ALL SALARY DECISIONS ARE MADE BY THE BOARD OF TRUSTEES OF THE FREE LIBRARY OF PHILADELPHIA. REGARDING OTHER KEY OFFICERS, ANNUALLY THE FOUNDATION BOARD OF DIRECTORS APPROVES THE COLLECTIVE SALARY RATE INCREASE FOR ALL EMPLOYEES OF THE ORGANIZATION FOR THE UPCOMING FISCAL YEAR. INDIVIDUAL RATE INCREASES ARE THEN REVIEWED AND APPROVED BY THE DIRECTOR, CHIEF FINANCIAL OFFICER AND THE HR MANAGER. IN ADDITION, COMPARABLE SALARY DATA FROM ORGANIZATIONS OF SIMILAR SIZE AND PURPOSE FOR SIMILARLY QUALIFIED INDIVIDUALS IS USED TO DETERMINE THE APPROPRIATE SALARY FOR NEW HIRES. THE SOURCES OF THAT INFORMATION ARE HR PROFESSIONAL ASSOCIATIONS, AND SURVEY DATA FROM VARIOUS OTHER SOURCES SUCH AS UNIVERSITIES AND EMPLOYMENT AGENCIES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSERVATION & PRESERVATION: PROGRAM SERVICE EXPENSES 356,064. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 356,064. TEMPORARY SERVICES: PROGRAM SERVICE EXPENSES 43,354. MANAGEMENT AND GENERAL EXPENSES 8,810. FUNDRAISING EXPENSES 18,338. TOTAL EXPENSES 70,502. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 2,734. MANAGEMENT AND GENERAL EXPENSES 6,175. FUNDRAISING EXPENSES 22,200. TOTAL EXPENSES 31,109. RECRUITING: PROGRAM SERVICE EXPENSES -73. MANAGEMENT AND GENERAL EXPENSES 2,026. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,953. PAYROLL SERVICE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 25,847. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,847. CONSULTING: PROGRAM SERVICE EXPENSES 1,455,151. MANAGEMENT AND GENERAL EXPENSES 676,558. FUNDRAISING EXPENSES 203,903. TOTAL EXPENSES 2,335,612. FORM 990, PART XI, LINE 9: BAD DEBT LOSS -18,845. THE ROSENBACH OF THE FREE LIBRARY OF PHILADELPHIA FOUNDATION 2010 DELANCEY PLACE PHILADELPHIA PA 19103 231425055 OPERATION OF MUSEUM AND LIBRARY PA 501(C)(3) LINE 7 THE FREE LIBRARY OF PHILADELPHIA FOUNDATION 1 PHILADELPHIA CITY INSTITUTE - DBA PCI BOARD OF TRUSTEES 1905 LOCUST STREET PHILADELPHIA PA 19103 237142182 SUPPORTING ORGANIZATION OF FREE LIBRARY OF PHILADELPHIA FOUNDATION PA 501(C)(3) LINE 12D, III-O 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 THE ROSENBACH OF THE FREE LIBRARY OF PHILADELPHIA FOUNDATION D 589430 BOOK VALUE