2022-08-12T09:22:42-05:00 2022-03-31 872525370 CITRIN COOPERMAN ADVISORS LLC 30 BRAINTREE HL OFFICE PARK STE 300 BRAINTREE MA 02184 990 2021-04-01 042103658 AMERICAN CONGREGATIONAL ASSOCIATION AMER 6175230470 14 BEACON STREET BOSTON MA 02108 MICHAEL AHEARN TREASURER 6175230470 2022-08-10 1 MICHAEL AHEARN 999009999 PAULA VUKSIC P00360739 7813562000 2022-08-10 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z MICHAEL AHEARN 14 BEACON STREET BOSTON MA 02108 2615884 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. 17 17 9 27 0 0 275620 411553 0 0 463827 1788621 690622 16197 1430069 2216371 0 0 0 0 626958 395120 0 0 977 992930 1180573 1619888 1575693 -189819 640678 43492443 42360042 12037596 11162083 31454847 31197959 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 1283034 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. 1283034 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 0 1 0 0 0 0 0 0 0 1 1 0 1 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 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 LINDA SMITH RHOADS SECRETARY 5.00 X X 0 0 0 STEVEN SILVER - UNTIL 63022 TREASURER 5.00 X X 0 0 0 JEAN ALEXANDER DIRECTOR 5.00 X 0 0 0 CHRISTOPHER BENNETT DIRECTOR 5.00 X 0 0 0 MARY E BIEDRON DIRECTOR 5.00 X 0 0 0 RICHARD J BOLES DIRECTOR 5.00 X 0 0 0 FRANCIS J BREMER DIRECTOR 5.00 X 0 0 0 KAREN S BYRNE DIRECTOR 5.00 X 0 0 0 DAVIS DYER 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 JAMES A HOPKINS 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 STEPHEN MURRAY-UNTIL 43021 EXECUTIVE DIRECTOR 35.00 X 50723 0 12151 MARTHA M WALZ - FROM 6121 INTERIM EXECUTIVE DIRECTOR 35.00 X 0 0 0 50723 0 12151 0 0 0 0 INTERIM EXECUTIVE SOLUTIONS 1188 BEACON STREET-UNIT B NEWTON MA 02461 INTERIM EXECUTIVE DIRECTOR 125000 1 237871 173682 411553 379641 379641 1808493 399513 1408980 1408980 1408980 OTHER INCOME 611600 10000 10000 LIBRARY ROYALTIES 611600 3322 3322 REIMBURSED COSTS 611600 2875 2875 16197 2216371 16197 0 1788621 X 21858 19235 2623 292680 258427 34253 4271 4271 51085 45096 5989 25226 22269 2957 28804 28804 63350 63350 97614 97614 215535 213027 2508 10193 10193 43286 43286 463339 440653 22686 30898 30898 117889 117889 30715 30715 PROGRAM COSTS 73027 72050 977 BOOKS BINDING AND PERIO 5923 5923 1575693 1283034 291682 977 416374 621620 79372 54352 11266 16859 3039308 395522 2761676 2643786 29345717 28428270 10878038 10595155 43492443 42360042 52781 59764 951629 591629 114242 10918944 10510690 12037596 11162083 X 31352327 31095439 102520 102520 31454847 31197959 43492443 42360042 640678 -897566 0 X X 0 1 X 1 0 X 202966 298446 642657 275620 411553 1831242 202966 298446 642657 275620 411553 1831242 1831242 331958 464357 488801 327595 379641 1992352 7586 3377 7220 685660 16197 720040 4543634 398363 0.40300 X 0.34390 0.34080 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 29345717 762553 1680000 28428270 23544350 7391367 1590000 29345717 26191268 -1326918 1320000 23544350 26858413 862855 1530000 26191268 3290160 24768135 -339119 860763 26858413 0.99930 0.00070 0 0 2627587 118628 2508959 340952 206895 134057 70769 69999 770 2643786 RIGHT OF USE ASSET 10469784 ERTC RECEIVABLE 125371 10595155 LEASE LIABILITY ROU OFFSET 10510690 10510690 X 1221191 -897566 -897566 2118757 97614 97614 2216371 1478079 0 1478079 97614 97614 1575693 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, 2022 AND 2021. X 40 0 1 0 PART I, COLUMN (B): ART - HISTORICAL TREASURES INCLUDE 15 ARCHIVAL COLLECTIONS AND 25 BOOKS WHICH WERE DONATED IN THE FISCAL YEAR. 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 33,682. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,682. OTHER: PROGRAM SERVICE EXPENSES 179,345. MANAGEMENT AND GENERAL EXPENSES 2,508. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 181,853. PART XII LINE 2C THERE HAS BEEN NO CHANGE TO THESE PROCESSES FROM THE PRIOR YEAR.