DYER LIBRARY ASSOCIATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- DYER LIBRARY ASSOCIATION (EIN 01-0211500)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-04-28
- IRS object ID
- 202531189349300908
- Schema version
- 2023v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-28T08:55:42-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010372413 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CUMMINGS LAMONT & MCNAMEE PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE NEW HAMPSHIRE AVENUE SUITE 100 | AddressLine1Txt |
| City | PORTSMOUTH | CityNm |
| State Abbreviation | NH | StateAbbreviationCd |
| ZIP | 03801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010211500 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DYER LIBRARY ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DYER | BusinessNameControlTxt |
| Phone | 2072833861 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 371 MAIN STREET | AddressLine1Txt |
| City | SACO | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04072 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SOPHIE SMITH | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2072833861 | PhoneNum |
| Signature | 2025-04-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DERRICK EMERY CPA | PreparerPersonNm |
| PTIN | P01247037 | PTIN |
| Phone | 6037723460 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SOPHIE SMITH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 371 MAIN STREET | AddressLine1Txt |
| City | SACO | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04072 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,769,680 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.DYERLIBRARYSACOMUSEUM.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1881 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | LIBRARY SERVICES AND MUSEUM SPECIALIZING IN LOCAL HISTORY | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 28 | TotalEmployeeCnt |
| Total Volunteers | 29 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $863,415 | PYContributionsGrantsAmt |
| CY Contributions Grants | $933,675 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,515 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,585 | CYProgramServiceRevenueAmt |
| PY Investment Income | $52,236 | PYInvestmentIncomeAmt |
| CY Investment Income | $579,650 | CYInvestmentIncomeAmt |
| PY Other Revenue | $46,149 | PYOtherRevenueAmt |
| CY Other Revenue | $54,666 | CYOtherRevenueAmt |
| PY Total Revenue | $970,315 | PYTotalRevenueAmt |
| CY Total Revenue | $1,575,576 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $787,055 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $838,824 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $4,117 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $237,386 | PYOtherExpensesAmt |
| CY Other Expenses | $343,014 | CYOtherExpensesAmt |
| PY Total Expenses | $1,024,441 | PYTotalExpensesAmt |
| CY Total Expenses | $1,181,838 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$54,126 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $393,738 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,933,417 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,479,766 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $76,209 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $119,383 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,857,208 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,360,383 | NetAssetsOrFundBalancesEOYAmt |
| Mission | LIBRARY SERVICES AND MUSEUM SPECIALIZING IN LOCAL HISTORY | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,136,635 | ExpenseAmt |
| Revenue | $8,789 | RevenueAmt |
| Desc | LIBRARY SERVICES PRIMARILY BENEFITING THE CITIZENS OF SACO, MAINE AND MUSEUM PROVIDING INFORMATION AND ARTIFACTS ABOUT LOCAL HISTORY. THERE WERE 150,000 VISITS TO THE LIBRARY AND MUSEUM DURING THE FISCAL YEAR. | Desc |
| Total Program Service Expenses | $1,136,635 | 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 | Yes (1) | 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 | 0 | 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 | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | 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 | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 28 | 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 |
| 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | Yes (1) | 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 | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| 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 | SOPHIE SMITH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2072833861 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 371 MAIN STREET | AddressLine1Txt |
| City | SACO | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04072 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| MARY THOMPSON | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| ANDREW TARANKO | |||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 |
| ROSEMARY KANE KIRBY | |||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 |
| ANGELA COULOMBE | |||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 |
| SHERRY BROWN | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| STEPHEN HUOT | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| STEPHEN SHIMAN | |||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 |
| LINSEY PILON | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| JULIE SMYTH | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | 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 | $829,908 | GovernmentGrantsAmt |
| All Other Contributions | $103,767 | AllOtherContributionsAmt |
| Total Contributions | $933,675 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| FINES, FEES, PHOTOCOPYING | 900099 | $6,297 | $6,297 |
| MUSEUM ADMISSIONS | 900099 | $1,288 | $1,288 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,585 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $80,167 | TotalRevenueColumnAmt |
| Exclusion | $80,167 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,682,847 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,183,364 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $499,483 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $499,483 | TotalRevenueColumnAmt |
| Exclusion | $499,483 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $56,618 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $3,156 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $53,462 | TotalRevenueColumnAmt |
| Exclusion | $53,462 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $8,139 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $7,584 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $555 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $555 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $649 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $649 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $649 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,575,576 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,789 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $633,112 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,320 | TotalAmt |
| Program Services | $141,320 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $561,820 | TotalAmt |
| Program Services | $561,820 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,399 | TotalAmt |
| Program Services | $14,399 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,347 | TotalAmt |
| Program Services | $69,347 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,938 | TotalAmt |
| Program Services | $51,938 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,899 | TotalAmt |
| Management And General | $19,899 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,459 | TotalAmt |
| Management And General | $17,459 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,856 | TotalAmt |
| Program Services | $2,856 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,938 | TotalAmt |
| Program Services | $6,938 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,397 | TotalAmt |
| Program Services | $5,397 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,205 | TotalAmt |
| Program Services | $43,205 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $764 | TotalAmt |
| Management And General | $764 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,367 | TotalAmt |
| Program Services | $32,367 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,375 | TotalAmt |
| Program Services | $27,411 | ProgramServicesAmt |
| Management And General | $2,964 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PURCHASE OF CIRCULATION | $69,945 | $69,945 |
| CONSERVATION | $48,195 | $48,195 |
| REPAIRS AND MAINTENANCE | $34,496 | $34,496 |
| PROGRAMS AND EXHIBITS | $9,292 | $9,292 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,826 | TotalAmt |
| Program Services | $17,709 | ProgramServicesAmt |
| Fundraising | $4,117 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,181,838 | TotalAmt |
| Program Services | $1,136,635 | ProgramServicesAmt |
| Management And General | $41,086 | ManagementAndGeneralAmt |
| Fundraising | $4,117 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $335,494 | BOYAmt |
| EOY | $88,057 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $380,097 | BOYAmt |
| EOY | $263,915 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,721 | BOYAmt |
| EOY | $8,800 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,049,456 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $701,561 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $380,262 | BOYAmt |
| EOY | $347,895 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,833,843 | BOYAmt |
| EOY | $3,771,099 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,933,417 | BOYAmt |
| EOY | $4,479,766 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,209 | BOYAmt |
| EOY | $119,383 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,209 | BOYAmt |
| EOY | $119,383 | 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 | $3,662,687 | BOYAmt |
| EOY | $4,129,197 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $194,521 | BOYAmt |
| EOY | $231,186 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,857,208 | BOYAmt |
| EOY | $4,360,383 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,933,417 | BOYAmt |
| EOY | $4,479,766 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $393,738 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $109,437 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 | 0 | 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 | $772,864 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $866,854 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $809,246 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $863,415 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $933,675 | CurrentTaxYearAmt |
| Total | $4,246,054 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $772,864 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $866,854 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $809,246 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $863,415 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $933,675 | CurrentTaxYearAmt |
| Total | $4,246,054 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $4,246,054 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $56,015 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $56,900 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $73,709 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $77,187 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $80,167 | CurrentTaxYearAmt |
| Total | $343,978 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,590,032 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $106,627 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.92510 | PublicSupportCY170Pct |
| Public Support PY170 | 0.92930 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,982,467 | BeginningYearBalanceAmt |
| Contributions | $100,000 | ContributionsAmt |
| Investment Earnings Or Losses | $646,633 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $16,689 | AdministrativeExpensesAmt |
| End Year Balance | $3,712,411 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,659,288 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $337,916 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $14,737 | AdministrativeExpensesAmt |
| End Year Balance | $2,982,467 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,178,938 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$503,041 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $16,609 | AdministrativeExpensesAmt |
| End Year Balance | $2,659,288 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,496,904 | BeginningYearBalanceAmt |
| Contributions | $26,719 | ContributionsAmt |
| Investment Earnings Or Losses | $724,666 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $54,000 | OtherExpendituresAmt |
| Administrative Expenses | $15,351 | AdministrativeExpensesAmt |
| End Year Balance | $3,178,938 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,410,296 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $154,814 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $54,000 | OtherExpendituresAmt |
| Administrative Expenses | $14,206 | AdministrativeExpensesAmt |
| End Year Balance | $2,496,904 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.93770 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.06230 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $954,990 | OtherCostOrOtherBasisAmt |
| Depreciation | $608,872 | DepreciationAmt |
| Book Value | $346,118 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $94,466 | OtherCostOrOtherBasisAmt |
| Depreciation | $92,689 | DepreciationAmt |
| Book Value | $1,777 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $347,895 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,678,294 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $109,437 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $109,437 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,568,857 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $17,459 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$10,740 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $6,719 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,575,576 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,129,417 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $10,740 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $10,740 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,118,677 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $17,459 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $45,702 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $63,161 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,181,838 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 1A: | THE ASSOCIATION DOES NOT CAPITALIZE ITS COLLECTIONS. HOWEVER, EACH SIGNIFICANT COLLECTION ITEM IS CATALOGUED, PRESERVED AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. |
| PART X, LINE 2: | THE LIBRARY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE LIBRARY IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE FEDERAL RETURNS OF THE LIBRARY ARE SUBJECT TO EXAMINATION, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSE REPORTED NET OF FUNDRAISING INCOME -3,156. COST OF SALES REPORTED NET OF INCOME -7,584. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSE REPORTED NET OF FUNDRAISING INCOME 3,156. COST OF SALES REPORTED NET OF INCOME 7,584. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | COLLECTION PURCHASES 45,702. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FESTIVAL OF TREES | Event1Nm |
| Gross Receipts Event1 | $33,184 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $33,184 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $3,156 | OtherDirectExpensesEvent1Amt |
| Event2 | BOOK SALE | Event2Nm |
| Gross Receipts Event2 | $23,434 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $23,434 | GrossRevenueEvent2Amt |
| Gross Receipts Total | $56,618 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $56,618 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,156 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $3,156 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $53,462 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT COPY OF OUR FORM 990 WAS SENT TO US BY OUR AUDITOR DERRICK EMERY VIA EMAIL FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS ARE AWARE OF THE CONFLICT OF INTEREST POLICY WHICH IS CONTAINED WITHIN THE BY-LAWS THAT THEY ARE PROVIDED WHEN THEY ARE ELECTED TO THE BOARD OF TRUSTEES. BOARD MEMBERS ARE PERSONALLY RESPONSIBLE FOR REPORTING A CONFLICT TO THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15 | SALARIES ARE ANNUALLY COMPARED TO THOSE OF OTHER MAINE LIBRARIES SERVING SIMILAR POPULATIONS, AND CORRESPOND TO AN AVERAGE OF THOSE LIBRARIES. SALARIES FOR ALL STAFF ARE REVIEWED ANNUALLY BY THE FINANCE COMMITTEE AND APPROVED BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE 990 IS AVAILABLE UPON REQUEST AND ON GUIDESTAR.ORG |
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