2023-07-31T11:34:19-05:00 2023-03-31 872525370 CITRIN COOPERMAN ADVISORS LLC 30 BRAINTREE HL OFFICE PARK STE 300 BRAINTREE MA 02184 990 2022-04-01 042103658 AMERICAN CONGREGATIONAL ASSOCIATION AMER 6175230470 14 BEACON STREET BOSTON MA 02108 MICHAEL AHEARN TREASURER 6175230470 2023-07-26 1 MICHAEL AHEARN 999009999 0 PAULA VUKSIC P00360739 7813562000 2023-07-26 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL AHEARN 14 BEACON STREET BOSTON MA 02108 2177085 0 X WWW.CONGREGATIONALLIBRARY.ORG X 1854 MA THE ORGANIZATION COLLECTS, PRESERVES, AND MAKES AVAILABLE MATERIALS TO ADVANCE THE STUDY AND DEEPER UNDERSTANDING OF THE CONGREGATIONAL STORY, A CRUCIAL INFLUENCE ON AMERICA'S SPIRITUAL, INTELLECTUAL, CULTURAL, AND CIVIC TRADITIONS. 16 16 12 36 0 0 411553 171644 0 0 1788621 257011 16197 4102 2216371 432757 0 0 0 0 395120 421240 0 0 90861 1180573 1355841 1575693 1777081 640678 -1344324 42360042 36769838 11162083 9277091 31197959 27492747 THE ORGANIZATION COLLECTS, PRESERVES, AND MAKES AVAILABLE MATERIALS TO ADVANCE THE STUDY AND DEEPER UNDERSTANDING OF THE CONGREGATIONAL STORY, A CRUCIAL INFLUENCE ON AMERICA'S SPIRITUAL, INTELLECTUAL, CULTURAL, AND CIVIC TRADITIONS. 0 0 1369076 4102 NEW ENGLAND'S HIDDEN HISTORIES - A PROGRAM TO COLLECT AND DISPLAY ON THE INTERNET ALL EXTANT SEVENTEENTH- AND EIGHTEENTH-CENTURY NEW ENGLAND CHURCH RECORDS AS WELL AS SUPPORTING ECCLESIASTICAL PAPERS. 1369076 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 15 0 1 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 MA X MICHAEL AHEARN 6175230470 14 BEACON STREET BOSTON MA 02108 RICHARD ELLIOTT CHAIR 5.00 X X 0 0 0 JEAN ALEXANDER VICE CHAIR 5.00 X X 0 0 0 LINDA SMITH RHOADS SECRETARY 5.00 X X 0 0 0 MICHAEL AHEARNFROM 070122 TREASURER 5.00 X X 0 0 0 STEVEN SILVERUNTIL 63022 TREASURER 5.00 X X 0 0 0 CHRISTOPHER BENNETT DIRECTOR 5.00 X 0 0 0 RICHARD J BOLES DIRECTOR 5.00 X 0 0 0 MAXWELL GRANT DIRECTOR 5.00 X 0 0 0 JONATHAN GUEST DIRECTOR 5.00 X 0 0 0 THOMAS KNOLES DIRECTOR 5.00 X 0 0 0 STEPHEN G RAY JR DIRECTOR 5.00 X 0 0 0 JONATHAN C ROACH DIRECTOR 5.00 X 0 0 0 ADRIAN CHASTAIN WEIMER DIRECTOR 5.00 X 0 0 0 DAVID CLEAVER-BARTHOLOMEW DIRECTOR 5.00 X 0 0 0 BRETT FREIBURGER DIRECTOR 5.00 X 0 0 0 SARA GEORGINI DIRECTOR 5.00 X 0 0 0 NANCY TAYLOR DIRECTOR 5.00 X 0 0 0 JAMES A HOPKINSUNTIL 07312022 DIRECTOR 5.00 X 0 0 0 KAREN BYRNEUNTIL 07132022 DIRECTOR 5.00 X 0 0 0 MARY E BIEDRONUNTIL 07132022 DIRECTOR 5.00 X 0 0 0 FRANCIS C BREMERUNTIL 07132022 DIRECTOR 5.00 X 0 0 0 DAVIS DYERUNTIL 07132022 DIRECTOR 5.00 X 0 0 0 KYLE ROBERTS EXECUTIVE DIRECTOR 35.00 X 58219 0 15422 58219 0 15422 0 0 0 0 INTERIM EXECUTIVE SOLUTIONS 1188 BEACON STREET-UNIT B NEWTON MA 02461 INTERIM EXECUTIVE DIRECTOR 137500 1 1437 170207 26188 171644 353153 353153 1648186 1744328 -96142 -96142 -96142 OTHER INCOME 611600 3139 3139 LIBRARY ROYALTIES 611600 963 963 4102 432757 4102 0 257011 X 93145 18629 55887 18629 270275 257797 8045 4433 2758 2098 485 175 26072 19831 4587 1654 28990 22050 5100 1840 5769 5769 93168 93168 86589 86589 305061 241387 3513 60161 39696 33941 1786 3969 19738 19738 504078 476829 27249 24966 24966 117604 117604 40038 40038 PROGRAM COSTS 82106 82106 BOOKS BINDING AND PERIO 37028 37028 1777081 1369076 317144 90861 621620 209519 78647 54352 33999 16859 16887 3039308 513126 2643786 2526182 28428270 24672690 10595155 9231914 42360042 36769838 59764 63964 591629 0 10510690 9213127 11162083 9277091 X 31095439 27390227 102520 102520 31197959 27492747 42360042 36769838 -1344324 -2360888 0 X X 0 1 X 1 0 X 298446 642657 275620 411553 171644 1799920 298446 642657 275620 411553 171644 1799920 1799920 464357 488801 327595 379641 353153 2013547 3377 7220 685660 16197 4102 716556 4530023 0.39730 0.40300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 28428270 -2193984 1561596 24672690 29345717 762553 1680000 28428270 23544350 7391367 1590000 29345717 26191268 -1326918 1320000 23544350 26858413 862855 1530000 26191268 0.99916 0.00083 0 0 2627587 191067 2436520 350814 287503 63311 60907 34556 26351 2526182 RIGHT OF USE ASSET 9213127 ERTC RECEIVABLE 9787 CONSTRUCTION IN PROGRESS 9000 9231914 LEASE LIABILITY ROU OFFSET 9213127 9213127 X -2014720 -2360888 -2360888 346168 86589 86589 432757 1690492 0 1690492 86589 86589 1777081 PART III, LINE 4: THE ORGANIZATION'S LIBRARY HOLDS SOME 225,000 ITEMS, BOTH ARCHIVAL AND PUBLISHED, COVERING CONGREGATIONAL CHRISTIAN HISTORY AND A BROAD ARRAY OF RELATED TOPICS. ITS RARE BOOK SECTION INCLUDES AN UNUSUALLY RICH AND COMPLETE REPRESENTATION OF ENGLISH AND FIRST-GENERATION PURITAN WORKS. THE ARCHIVE OF COLONIAL-ERA CHURCH RECORDS IS ALSO EXTENSIVE, CONTAINING MANY SETS OF SEVENTEENTH-CENTURY DOCUMENTS AS WELL AS FULL COLLECTIONS FROM LARGE AND HISTORICALLY SIGNIFICANT MODERN CHURCHES LIKE BOSTON'S OLD SOUTH, ESTABLISHED IN 1669, AND PARK STREET CHURCH, FORMED IN 1809. MANY ARE AVAILABLE IN DIGITAL FORM AS PART OF THE HIDDEN HISTORIES COLLECTIONS, AND ACCESSIBLE ON ITS WEBSITE. THE LIBRARY ALSO CONTAINS A LARGE SERMON COLLECTION, SOME 15,000 INDIVIDUAL PIECES, COVERING THE PERIOD FROM THE LATE 1600S TO THE TWENTIETH CENTURY, IN BOTH MANUSCRIPT AND PRINTED FORM. PART V, LINE 4: THE ASSOCIATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR RESTRICTED FUNDS THAT THE ASSOCIATION MUST HOLD IN PERPETUITY OR FOR A DONOR SPECIFIED PERIOD AS WELL AS BOARD DESIGNATED FUNDS. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME, IF ANY. THE ASSOCIATION FILES INFORMATIONAL TAX RETURNS AS REQUIRED BY THE IRC. THE ASSOCIATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT BELIEVES THAT THE ASSOCIATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS AS OF MARCH 31, 2023 AND 2022. X 256 22000 INSURED VALUE X SUPPLIES 1 4188 FMV 0 1 0 PART I, COLUMN (B): ART - HISTORICAL TREASURES INCLUDE DONATIONS OF 238 PRINT ITEMS AND 190 CUBIC FEET OF MATERIAL WAS DONATED WHICH INCLUDED ACCRUALS TO 7 COLLECTIONS AND 11 NEW COLLECTIONS. PART I, LINE 33: THE LIBRARY COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ASSOCIATION'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE ACCOMPANYING FINANCIAL STATEMENTS AND THEREFORE NO VALUE IS GIVEN. THE ASSOCIATION'S COLLECTIONS ARE COMPRISED OF RARE BOOKS AND ARTIFACTS OF HISTORICAL SIGNIFICANCE THAT ARE HELD FOR EDUCATIONAL, RESEARCH, AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM THEIR SALES TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS' FINANCE AND AUDIT COMMITTEE REVIEWS THE COMPLETE FORM 990 FOLLOWING WHICH ALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVE A COMPLETE COPY OF THE FORM 990 AT LEAST 72 HOURS BEFORE IT IS FILED SO THEY MAY REVIEW IT AND ASK QUESTIONS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REVIEWS AND ENFORCES ANY CONFLICTS OF INTEREST BY THE BOARD OF DIRECTORS AND EMPLOYEES AND OPERATIONS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION ANNUALLY TAKING MARKET RATES/COMPARABILITY DATA INTO ACCOUNT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE INFORMATION AVAILABLE UPON REQUEST. THE INFORMATION WOULD BE SENT IN A HARD COPY UNLESS OTHERWISE AGREED UPON. FORM 990, PART IX, LINE 11G IT CONSULTANT: PROGRAM SERVICE EXPENSES 32,828. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,828. OUTSIDE SERVICE FEES: PROGRAM SERVICE EXPENSES 448. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 448. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,513. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,513. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 156,283. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 60,161. TOTAL EXPENSES 216,444. DEVELOPMENT CONSULTANT: PROGRAM SERVICE EXPENSES 51,828. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,828. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED DURING THE YEAR