SCARBOROUGH PUBLIC LIBRARY: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: SCARBOROUGH PUBLIC LIBRARY (EIN 01-6010284)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-01-23
IRS object ID: 202410239349301126
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-01-23T13:24:32-06:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	010463013	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Purdy Powers & Company	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	130 Middle Street	AddressLine1Txt
City	Portland	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04101	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	016010284	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Scarborough Public Library	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SCAR	BusinessNameControlTxt
Phone	2078834723	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	48 Gorham Road	AddressLine1Txt
City	Scarborough	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04074	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	J David Dittmer	PersonNm
Person Title	Treasurer	PersonTitleTxt
Phone	2078834723	PhoneNum
Signature	2023-12-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	J	PersonFirstNm
Person Last	David Dittmer	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	David J Shorette CPA	PreparerPersonNm
PTIN	P00086553	PTIN
Phone	2077753496	PhoneNum
Preparation	2023-12-11	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Nancy Crowell	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	48 Gorham Road	AddressLine1Txt
City	Scarborough	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04074	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,371,220	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.scarboroughlibrary.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1899	FormationYr
Legal Domicile State	ME	LegalDomicileStateCd
Activity Or Mission	To establish and maintain a public library in Scarborough, ME.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	24	TotalEmployeeCnt
Total Volunteers	13	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,956,872	PYContributionsGrantsAmt
CY Contributions Grants	$1,278,070	CYContributionsGrantsAmt
PY Program Service Revenue	$6,280	PYProgramServiceRevenueAmt
CY Program Service Revenue	$8,512	CYProgramServiceRevenueAmt
PY Investment Income	$25,079	PYInvestmentIncomeAmt
CY Investment Income	-$114,388	CYInvestmentIncomeAmt
PY Other Revenue	$6,504	PYOtherRevenueAmt
CY Other Revenue	$10,455	CYOtherRevenueAmt
PY Total Revenue	$1,994,735	PYTotalRevenueAmt
CY Total Revenue	$1,182,649	CYTotalRevenueAmt
PY Grants And Similar Paid	$629	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$2,828	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,001,807	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,046,736	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$59,510	CYTotalFundraisingExpenseAmt
PY Other Expenses	$380,052	PYOtherExpensesAmt
CY Other Expenses	$358,238	CYOtherExpensesAmt
PY Total Expenses	$1,382,488	PYTotalExpensesAmt
CY Total Expenses	$1,407,802	CYTotalExpensesAmt
PY Revenues Less Expenses	$612,247	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$225,153	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,438,675	TotalAssetsBOYAmt
Total Assets EOY	$2,251,511	TotalAssetsEOYAmt
Total Liabilities BOY	$53,307	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$63,702	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,385,368	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,187,809	NetAssetsOrFundBalancesEOYAmt
Mission	To establish and maintain a public library in Scarborough, ME.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,127,232	ExpenseAmt
Grant	$2,828	GrantAmt
Revenue	$18,967	RevenueAmt
Desc	The organization is a public library for the town of Scarborough, Maine residents (approximate population 23,000).	Desc
Total Program Service Expenses	$1,127,232	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (1)	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	24	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Own Website	Yes (X)	OwnWebsiteInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Nancy Crowell	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2078834723	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	48 Gorham Road	AddressLine1Txt
City	Scarborough	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04074	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
Anne Janak
Trustee	1.00	Yes (X)	$0	$0	$0
Bill Donovan
President	1.00	Yes (X)	$0	$0	$0	Yes (X)
Susan Powell
Vice President	1.00	Yes (X)	$0	$0	$0	Yes (X)
Jim Kupel
Trustee	1.00	Yes (X)	$0	$0	$0
Lenore Rapkin
Trustee	1.00	Yes (X)	$0	$0	$0
Nick McGee
Town Council Representativ	1.00	Yes (X)	$0	$0	$0
J David Dittmer
Treasurer	1.00	Yes (X)	$0	$0	$0	Yes (X)
Judy Johnson
Trustee	1.00	Yes (X)	$0	$0	$0
Ellen G Detlefsen
Trustee	1.00	Yes (X)	$0	$0	$0
Allen T Paul
Trustee	1.00	Yes (X)	$0	$0	$0
Kim Corthell
Friends' Liaison	1.00	Yes (X)	$0	$0	$0
Peter Freilinger
Trustee	1.00	Yes (X)	$0	$0	$0
Barbara Kapp
Trustee	1.00	Yes (X)	$0	$0	$0
Nancy E Crowell
Director	50.00		$118,692	$0	$26,817	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$118,692	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$26,817	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$1,108,633	GovernmentGrantsAmt
All Other Contributions	$169,437	AllOtherContributionsAmt
Total Contributions	$1,278,070	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Fines & fees	Desc
Business	519200	BusinessCd
Total Revenue Column	$8,512	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,512	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$8,512	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,914	TotalRevenueColumnAmt
Exclusion	$22,914	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$51,269	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$40,360	SecuritiesAmt
Other	$148,211	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$10,909	SecuritiesAmt
Other	-$148,211	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$137,302	TotalRevenueColumnAmt
Exclusion	-$137,302	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Miscellaneous Revenue	900099	$8,154	$8,154
Book Sales	900099	$2,301	$2,301

Field	Value	IRS element (for citing)
Other Revenue Total	$10,455	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,182,649	TotalRevenueColumnAmt
Related Or Exempt Func Income	$18,967	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$114,388	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$2,828	TotalAmt
Program Services	$2,828	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$118,692	TotalAmt
Management And General	$94,954	ManagementAndGeneralAmt
Fundraising	$23,738	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$688,343	TotalAmt
Program Services	$636,877	ProgramServicesAmt
Management And General	$51,466	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$50,323	TotalAmt
Program Services	$33,307	ProgramServicesAmt
Management And General	$14,642	ManagementAndGeneralAmt
Fundraising	$2,374	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$126,759	TotalAmt
Program Services	$102,036	ProgramServicesAmt
Management And General	$21,733	ManagementAndGeneralAmt
Fundraising	$2,990	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$62,619	TotalAmt
Program Services	$49,019	ProgramServicesAmt
Management And General	$11,703	ManagementAndGeneralAmt
Fundraising	$1,897	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$23,047	TotalAmt
Management And General	$23,047	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$30,592	TotalAmt
Program Services	$30,592	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$20,541	TotalAmt
Program Services	$20,541	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$39,008	TotalAmt
Program Services	$39,008	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$2,641	TotalAmt
Program Services	$2,641	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$73,296	TotalAmt
Program Services	$71,097	ProgramServicesAmt
Management And General	$2,199	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$7,673	TotalAmt
Program Services	$6,357	ProgramServicesAmt
Management And General	$1,316	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt
Repairs & Maintenance	$59,634	$59,634
E-Books	$49,506	$49,506
Capital Campaign	$25,861		$25,861
Magazines & Newsletters	$6,495	$6,495

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$19,944	TotalAmt
Program Services	$17,294	ProgramServicesAmt
Fundraising	$2,650	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,407,802	TotalAmt
Program Services	$1,127,232	ProgramServicesAmt
Management And General	$221,060	ManagementAndGeneralAmt
Fundraising	$59,510	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$22,458	BOYAmt
EOY	$48,874	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$916,283	BOYAmt
EOY	$922,569	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$87,820	BOYAmt
EOY	$5,036	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,342	BOYAmt
EOY	$1,681	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$39,599	BOYAmt
EOY	$29,915	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,449,947	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,956,127	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$655,459	BOYAmt
EOY	$493,820	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$715,714	BOYAmt
EOY	$749,616	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,438,675	BOYAmt
EOY	$2,251,511	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$52,052	BOYAmt
EOY	$62,643	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,255	BOYAmt
EOY	$1,059	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$53,307	BOYAmt
EOY	$63,702	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,134,624	BOYAmt
EOY	$1,880,972	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$250,744	BOYAmt
EOY	$306,837	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,385,368	BOYAmt
EOY	$2,187,809	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,438,675	BOYAmt
EOY	$2,251,511	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$225,153	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$33,673	NetUnrlzdGainsLossesInvstAmt
Investment Expense	-$6,079	InvestmentExpenseAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,259,641	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,542,046	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,254,125	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,955,624	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,278,070	CurrentTaxYearAmt
Total	$7,289,506	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,259,641	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,542,046	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,254,125	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,955,624	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,278,070	CurrentTaxYearAmt
Total	$7,289,506	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$207,360	SubstantialContributorsTotAmt
Public Support Total170	$7,082,146	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,392	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$17,523	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,337	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$15,173	CurrentTaxYearMinus1YearAmt
Current Tax Year	$22,914	CurrentTaxYearAmt
Total	$86,339	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$7,375,845	TotalSupportAmt
Public Support CY170	0.96020	PublicSupportCY170Pct
Public Support PY170	0.98930	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$320,962	BeginningYearBalanceAmt
Contributions	$1,110	ContributionsAmt
Investment Earnings Or Losses	$10,575	InvestmentEarningsOrLossesAmt
End Year Balance	$332,647	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$124,490	BeginningYearBalanceAmt
Contributions	$207,901	ContributionsAmt
Investment Earnings Or Losses	-$11,429	InvestmentEarningsOrLossesAmt
End Year Balance	$320,962	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$89,516	BeginningYearBalanceAmt
Contributions	$10,885	ContributionsAmt
Investment Earnings Or Losses	$24,089	InvestmentEarningsOrLossesAmt
End Year Balance	$124,490	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$89,493	BeginningYearBalanceAmt
Contributions	$150	ContributionsAmt
Investment Earnings Or Losses	-$127	InvestmentEarningsOrLossesAmt
End Year Balance	$89,516	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$82,200	BeginningYearBalanceAmt
Contributions	$55	ContributionsAmt
Investment Earnings Or Losses	$7,238	InvestmentEarningsOrLossesAmt
End Year Balance	$89,493	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.62153	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.36140	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.01707	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,701,354	OtherCostOrOtherBasisAmt
Depreciation	$1,522,060	DepreciationAmt
Book Value	$179,294	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$748,467	OtherCostOrOtherBasisAmt
Depreciation	$704,423	DepreciationAmt
Book Value	$44,044	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,000,126	OtherCostOrOtherBasisAmt
Depreciation	$729,644	DepreciationAmt
Book Value	$270,482	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$493,820	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	Due to Southern Maine COAD	Desc
Amt	$1,059	Amt

Field	Value	IRS element (for citing)
Total Liability	$1,059	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,210,243	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$33,673	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$33,673	RevenueNotReportedAmt
Revenue Subtotal	$1,176,570	RevenueSubtotalAmt
Investment Expenses Not Incld	$6,079	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$6,079	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,182,649	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,407,802	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,407,802	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,407,802	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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:	Management of the Library believes it has no material uncertain tax positions and accordingly it will not recognize any liability for unrecognized tax benefits.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Email Solicitations	Yes (X)	EmailSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Agrmt Prof Fundraising Acty	Yes (1)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Demont & Associates	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2 Monument Sq 6th Floor	AddressLine1Txt
City	Portland	CityNm
State Abbreviation	ME	StateAbbreviationCd
ZIP	04101	ZIPCd

Field	Value	IRS element (for citing)
Activity	Fundraising	ActivityTxt
Fundraiser Control Of Funds	0	FundraiserControlOfFundsInd
Gross Receipts	$0	GrossReceiptsAmt
Retained By Contractor	$21,050	RetainedByContractorAmt
Net To Organization	-$21,050	NetToOrganizationAmt

Field	Value	IRS element (for citing)
Total Retained By Contractors	$21,050	TotalRetainedByContractorsAmt
Total Net To Organization	-$21,050	TotalNetToOrganizationAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 was 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.