2026-05-07T10:56:47-05:00 2025-06-30 881478669 CBIZ ADVISORS LLC 100 WESTMINSTER STREET SUITE 500 PROVIDENCE RI 02903 990 2024-07-01 016010284 SCARBOROUGH PUBLIC LIBRARY SCAR 2078834723 48 GORHAM ROAD SCARBOROUGH ME 04074 PETER FREILINGER TREASURER 2078834723 2026-05-05 1 1 DAVID FONTAINE P00011053 4016004500 2026-05-05 2024 2025-03-06 01:10:19Z PETER FREILINGER 48 GORHAM ROAD SCARBOROUGH ME 04074 3073201 0 X WWW.SCARBOROUGHLIBRARY.ORG X 1899 ME TO ESTABLISH AND MAINTAIN A PUBLIC LIBRARY IN SCARBOROUGH, MAINE. 10 9 26 51 0 0 1412360 2963345 7528 10486 54918 71775 6395 27595 1481201 3073201 501 0 0 0 1088842 1175103 0 0 34392 371402 393449 1460745 1568552 20456 1504649 2044649 3612724 72817 93661 1971832 3519063 TO ESTABLISH AND MAINTAIN A PUBLIC LIBRARY IN SCARBOROUGH, MAINE. 0 0 1284410 38081 THE ORGANIZATION IS A PUBLIC LIBRARY FOR THE TOWN OF SCARBOROUGH, MAINE RESIDENTS (APPROXIMATE POPULATION 23,000) 1284410 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 26 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X X X THE ORGANIZATION 2078834723 48 GORHAM ROAD SCARBOROUGH ME 04074 KATE BORDUAS PRESIDENT 1.00 X X 0 0 0 KIM CORTHELL VICE PRESIDENT 1.00 X X 0 0 0 PETER FREILINGER TREASURER 1.00 X X 0 0 0 ELLEN G DETLEFSEN TRUSTEE 1.00 X 0 0 0 BRYAN SHUMWAY TRUSTEE 1.00 X 0 0 0 JONATHAN ANDERSON TOWN COUNCIL REP 1.00 X 0 0 0 KATHY LITTLE SECRETARY 1.00 X X 0 0 0 NANCY REA TRUSTEE 1.00 X 0 0 0 KELLIE W FISHER TRUSTEE 1.00 X 0 0 0 RICHARD SCHRADER DIRECTOR 50.00 X 110131 0 0 110131 0 0 1 0 0 0 0 1552350 1410995 2963345 FINES & FEES 519200 10486 10486 10486 71775 71775 MISCELLANEOUS REVENUE 900099 25774 25774 BOOK SALES 900099 1821 1821 27595 3073201 38081 0 71775 926143 726391 172723 27029 41073 32214 7660 1199 135534 106302 25277 3955 72353 56730 13414 2209 20295 20295 7802 7802 100 100 22230 22230 29527 29527 37999 37999 712 712 12819 12819 37383 36261 1122 9233 7776 1457 PROGRAMMING 62343 62343 REPAIRS & MAINTENANCE 48190 48190 E-BOOKS 47585 47585 BOOKS 43296 43296 13935 13935 1568552 1284410 249750 34392 19984 31052 955442 1114912 3989 431 431 31245 21950 2710155 2291647 236173 418508 797385 2015803 0 10068 2044649 3612724 71755 92599 1062 1062 72817 93661 X 1621396 1841447 350436 1677616 1971832 3519063 2044649 3612724 1504649 53220 -10638 0 X X 0 1 X 1 0 X 1254125 1955624 1278070 1412360 2963346 8863525 1254125 1955624 1278070 1412360 2963346 8863525 1276191 7587334 12337 15173 22914 34397 71775 156596 9020121 0.84120 0.95980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 345266 1000 16544 362810 332647 200 12419 345266 320962 1110 10575 332647 124490 207901 -11429 320962 89516 10885 24089 124490 0.56990 0.40930 0.02080 0 0 1942438 1577605 364833 756967 714042 42925 10750 10750 418508 DUE TO SOUTHERN MAINE COAD 1062 1062 X 3115783 53220 53220 3062563 10638 10638 3073201 1568552 0 1568552 0 1568552 PART V, LINE 4: EARNINGS FROM ENDOWMENT FUNDS CAN BE USED TO SUPPORT THE LIBRARY'S ACTIVITIES BASED ON THE NATURE OF THE DONOR RESTRICTIONS WHICH ARE FOR LIBRARY OPERATIONS, ASSET PURCHASES, AND BOOK PURCHASES. PART X, LINE 2: THE LIBRARY INTERNALLY MONITORS ITS TAX POSITIONS TO DETERMINE WHETHER ANY ARE UNCERTAIN. A TAX POSITION IS TAKEN IF IT IS DETERMINED THAT THE POSITION WILL "MORE-LIKELY-THAN-NOT" BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF JUNE 30, 2025, THERE WERE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE THE RECOGNITION OF AN ASSET OR LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT CURRENTLY SUBJECT TO AUDITS FOR ANY TAX PERIODS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE LIBRARY ACCOUNTANT, THE LIBRARY DIRECTOR, AND THE BOARD TREASURER BEFORE FILING. THE ENTIRE BOARD RECEIVED AN ELECTRONIC COPY OF THE FORM PRIOR TO THE NEXT SCHEDULED BOARD MEETING. THE FORM IS ALSO POSTED ON THE LIBRARY WEBSITE FOR PUBLIC REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY INCLUDES THE DUTY TO DISCLOSE ANY POSSIBLE CONFLICTS. EACH TRUSTEE, PRINCIPAL OFFICER AND MEMBER OF COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: HAS RECEIVED A COPY OF THE POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE ORGANIZATION IS CHARITABLE AND MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ITS EXEMPT PURPOSE. THE LIBRARY'S EXECUTIVE DIRECTOR MONITORS COMPLIANCE ON AN ONGOING BASIS. THE LIBRARY DIRECTOR REVIEWS AND APPROVES INVOICES, CONTRACTS, AND GRANTS AND CONSIDERS POTENTIAL CONFLICTS BEFORE APPROVING. RELATIONSHIPS SUCH AS FUNDRAISING SPONSORSHIPS AND DONATIONS ARE ALSO REVIEWED FOR POTENTIAL CONFLICTS FORM 990, PART VI, SECTION B, LINE 15 THE SALARY CONFORMED TO THE PAY SCALE SET BY THE TOWN OF SCARBOROUGH INCLUDING STEP AND COLA INCREASES. THE BUDGET WAS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES AND THE TOWN COUNCIL. THE EXECUTIVE DIRECTOR'S SALARY IS SEPARATE FROM THE OTHER PAYROLL LINES IN THE BUDGET SO THE AMOUNT IS FULLY DISCLOSED. FORM 990, PART VI, SECTION C, LINE 19 POLICIES AND FORM 990 ARE AVAILABLE ON THE LIBRARY'S WEBSITE. THE MUNICIPAL BUDGET INCLUDING THE LIBRARY'S REQUEST IS AVAILABLE ON THE TOWN'S WEBSITE. MINUTES OF ALL BOARD MEETINGS ARE POSTED ON THE LIBRARY'S WEBSITE. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE OF THE BOARD SERVES AS THE AUDIT COMMITTEE. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.