CHIEF OFFICERS OF STATE LIBRARY AGENCIES INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: CHIEF OFFICERS OF STATE LIBRARY AGENCIES INC (EIN 72-1086505)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-10-14
IRS object ID: 202232879349301343
Schema version: 2021v4.2
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-10-14T14:11:51-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	453048812	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BESTEN & DIERUF PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	190 MARKET STREET	AddressLine1Txt
City	LEXINGTON	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40507	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	721086505	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHIEF OFFICERS OF STATE LIBRARY	BusinessNameLine1Txt
Business Name Line2	AGENCIES INC (COSLA INC)	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	CHIE	BusinessNameControlTxt
Phone	8595149151	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	201 E MAIN ST 1405	AddressLine1Txt
City	LEXINGTON	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40507	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAMES RITTER	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	8595149151	PhoneNum
Signature	2022-09-09	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JAMES	PersonFirstNm
Person Last	RITTER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ANDREW H DIERUF CPA	PreparerPersonNm
PTIN	P01239897	PTIN
Phone	8592544427	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JAMES RITTER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	201 E MAIN ST 1405	AddressLine1Txt
City	LEXINGTON	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40507	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$898,170	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.COSLA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1973	FormationYr
Legal Domicile State	LA	LegalDomicileStateCd
Activity Or Mission	SEE PART III - LINE 1 FOR DESCRIPTION OF THE ORGANIZATION'S MISSION	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$405,898	PYContributionsGrantsAmt
CY Contributions Grants	$584,563	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,950	CYProgramServiceRevenueAmt
PY Investment Income	$11,476	PYInvestmentIncomeAmt
CY Investment Income	$26,017	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$2,562	CYOtherRevenueAmt
PY Total Revenue	$417,374	PYTotalRevenueAmt
CY Total Revenue	$618,092	CYTotalRevenueAmt
PY Grants And Similar Paid	$2,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$422,482	PYOtherExpensesAmt
CY Other Expenses	$435,017	CYOtherExpensesAmt
PY Total Expenses	$424,482	PYTotalExpensesAmt
CY Total Expenses	$436,017	CYTotalExpensesAmt
PY Revenues Less Expenses	-$7,108	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$182,075	CYRevenuesLessExpensesAmt
Total Assets BOY	$854,643	TotalAssetsBOYAmt
Total Assets EOY	$1,003,126	TotalAssetsEOYAmt
Total Liabilities BOY	$148,758	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$119,422	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$705,885	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$883,704	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE LEADERSHIP ON ISSUES OF COMMON CONCERN AND NATIONAL INTEREST; FURTHER STATE LIBRARY AGENCY RELATIONSHIPS WITH FEDERAL GOVERNMENT AND NATIONAL ORGANIZATIONS; AND INITIATE COOPERATIVE ACTION FOR THE IMPROVEMENT OF LIBRARY SERVICES TO THE PEOPLE OF THE UNITED STATES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$117,163	ExpenseAmt
Revenue	$2,562	RevenueAmt
Desc	SUPPORT OF A NATIONAL COMMUNITY OF PRACTICE FOR STATE LIBRARY AGENCY STAFF WITH RESPONSIBILITY FOR OVERSEEING, IMPLEMENTING, AND/OR EVALUATING CORE PROGRAMS AND PROJECTS COMMON ACROSS AGENCIES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$259,139	ExpenseAmt
Grant	$1,000	GrantAmt
Desc	COORDINATION, RESEARCH AND EDUCATION IN FURTHERANCE OF STATE LIBRARY AGENCY ISSUES. RELATIONSHIPS AND COOPERATIVE ACTIONS TO IMPROVE LIBRARY SERVICES AND DEVELOPMENT.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$17,674	ExpenseAmt
Revenue	$4,950	RevenueAmt
Desc	CONFERENCES AND MEETINGS; TO EDUCATE MEMBERS ON THE LATEST DEVELOPMENTS IN STATE GOVERNMENT ISSUES AND EXPLORE INNOVATIVE SOLUTIONS TO COMMON PROBLEMS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$393,976	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	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	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	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	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
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	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	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	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMR MANAGEMENT SERVICES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8595149150	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	201 E MAIN STREET STE 1405	AddressLine1Txt
City	LEXINGTON	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40507	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	OfficerOfficerInd
STACEY ALDRICH
FORMER PRESIDENT	0.50	Yes (X)	$0	$0	$0
JENNIE STAPP
PRESIDENT	3.50	Yes (X)	$0	$0	$0	Yes (X)
JENNIFER R NELSON
SECRETARY	0.75	Yes (X)	$0	$0	$0	Yes (X)
JULIE WALKER
VICE PRESIDENT	0.50	Yes (X)	$0	$0	$0	Yes (X)
KAREN MELLOR
FORMER TREASURER	0.50	Yes (X)	$0	$0	$0
RANDY RILEY
DIRECTOR	0.50	Yes (X)	$0	$0	$0
JAMES RITTER
TREASURER	1.50	Yes (X)	$0	$0	$0	Yes (X)
MARY SOUCIE
DIRECTOR	0.50	Yes (X)	$0	$0	$0
HOLLY HENLEY
DIRECTOR	0.50	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	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
AMR MANAGEMENT SERVICES
201 E MAIN ST SUITE 1405	LEXINGTON	KY	40507	MANAGEMENT SERVICES	$297,248
MOUNT AUBURN ASSOCIATES
408 HIGHLAND AVE	SOMERVILLE	MA	02144	IMLS CONTRACT SUPPORT	$111,773

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Membership Dues	$295,500	MembershipDuesAmt
All Other Contributions	$289,063	AllOtherContributionsAmt
Total Contributions	$584,563	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	CONFERENCE REGISTRATIO	Desc
Business	611430	BusinessCd
Total Revenue Column	$4,950	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,950	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,950	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,777	TotalRevenueColumnAmt
Exclusion	$15,777	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$290,318	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$280,078	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$10,240	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,240	TotalRevenueColumnAmt
Exclusion	$10,240	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900003	BusinessCd
Total Revenue Column	$2,562	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,562	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,562	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$618,092	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,512	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$26,017	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$1,000	TotalAmt
Program Services	$1,000	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$297,248	TotalAmt
Program Services	$269,313	ProgramServicesAmt
Management And General	$27,935	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,437	TotalAmt
Management And General	$2,437	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,106	TotalAmt
Management And General	$7,106	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,775	TotalAmt
Management And General	$2,775	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$6,500	TotalAmt
Program Services	$6,500	ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
IMLS MEASURE THAT MATTE	$117,163	$117,163
DUES	$1,788		$1,788

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$436,017	TotalAmt
Program Services	$393,976	ProgramServicesAmt
Management And General	$42,041	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
EOY	$198,705	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$578,821	BOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$13,570	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$788	BOYAmt
EOY	$645	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$275,034	BOYAmt
EOY	$790,206	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$854,643	BOYAmt
EOY	$1,003,126	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$8	BOYAmt
EOY	$19,922	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$148,750	BOYAmt
EOY	$99,500	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$148,758	BOYAmt
EOY	$119,422	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	$705,885	BOYAmt
EOY	$883,704	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$705,885	BOYAmt
EOY	$883,704	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$854,643	BOYAmt
EOY	$1,003,126	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$182,075	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$1,860	NetUnrlzdGainsLossesInvstAmt
Investment Expense	-$2,396	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)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$561,793	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$228,452	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$258,833	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$256,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$584,963	CurrentTaxYearAmt
Total	$1,890,041	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$263,770	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$263,145	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$241,598	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$149,898	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,950	CurrentTaxYearAmt
Total	$923,361	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$825,563	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$491,597	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$500,431	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$405,898	CurrentTaxYearMinus1YearAmt
Current Tax Year	$589,913	CurrentTaxYearAmt
Total	$2,813,402	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$2,813,402	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,125	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,690	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11,584	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,454	CurrentTaxYearMinus1YearAmt
Current Tax Year	$21,761	CurrentTaxYearAmt
Total	$62,614	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,125	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,690	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$11,584	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$11,454	CurrentTaxYearMinus1YearAmt
Current Tax Year	$21,761	CurrentTaxYearAmt
Total	$62,614	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,567	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$971	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,814	CurrentTaxYearMinus2YearsAmt
Current Tax Year	$2,562	CurrentTaxYearAmt
Total	$8,914	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$835,255	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$503,258	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$514,829	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$417,352	CurrentTaxYearMinus1YearAmt
Current Tax Year	$614,236	CurrentTaxYearAmt
Total	$2,884,930	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.97520	PublicSupportCY509Pct
Public Support PY509	0.86490	PublicSupportPY509Pct
Investment Income CY	0.02170	InvestmentIncomeCYPct
Investment Income PY	0.01500	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$613,836	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$1,860	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$1,860	RevenueNotReportedAmt
Revenue Subtotal	$615,696	RevenueSubtotalAmt
Investment Expenses Not Incld	$2,396	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$2,396	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$618,092	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$436,017	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$436,017	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$436,017	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THERE ARE NO UNCERTAIN TAX POSITIONS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	COSLA OUTSOURCES MANAGEMENT AND OPERATIONAL FUNCTIONS TO AMR MANAGEMENT SERVICES, A FULL SERVICE ASSOCIATION MANAGEMENT COMPANY ACCREDITED BY THE AMC INSTITUTE.
FORM 990, PART VI, SECTION A, LINE 6	COSLA IS A NON-STOCK, NONPROFIT ORGANIZATION WITH DUES PAYING MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS ELECT OFFICERS OF THE BOARD AT THE ANNUAL MEETINGS.
FORM 990, PART VI, SECTION A, LINE 7B	DECISIONS REQUIRING APPROVAL BY MEMBERS ARE PRESENTED AT THE FALL BUSINESS MEETING OR AT SPECIAL MEETINGS CALLED BY THE PRESIDENT.
FORM 990, PART VI, SECTION B, LINE 11B	AN ELECTRONIC COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BODY AT LEAST TWO WEEKS PRIOR TO THE FILING OF THE RETURN. UPON TAX PREPARER COMPLETION OF THE IRS FORM 990, THE FORM AND ACCOMPANYING SCHEDULES ARE FIRST REVIEWED BY THE ASSOCIATION MANAGEMENT COMPANY'S VICE PRESIDENT AND CONTROLLER. THEREAFTER, AN ELECTRONIC COPY OF THE FORM 990 (AND ACCOMPANYING SCHEDULES) IS MADE AVAILABLE BY THE ASSOCIATION DIRECTOR TO EACH VOTING MEMBER OF THE GOVERNING BODY VIA A SECURE AREA ON THE ORGANIZATION'S WEBSITE, WITH ELECTRONIC E-MAIL NOTIFICATION AND INSTRUCTIONS FOR CONTACTING ASSOCIATION HEADQUARTERS WITH COMMENTS OR QUESTIONS. FOLLOWING THE OPEN TIMEFRAME FOR GOVERNING BODY COMMENTS AND QUESTIONS, AND FOLLOWING RESOLUTION OF ANY QUESTIONS OR OTHER MATTERS THAT HAVE ARISEN, THE FORM 990 AND ACCOMPANYING SCHEDULES ARE PROVIDED BY THE ASSOCIATION DIRECTOR TO A DESIGNATED OFFICER(TREASURER) FOR FINAL AUTHORIZING SIGNATURE. THE SIGNED FORM 990 IS RETURNED TO THE ASSOCIATION MANAGEMENT COMPANY FOR FILING WITH THE IRS BY THE DUE DATE OF THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12C	ON AN ANNUAL BASIS, ALL INTERESTED PERSONS, WHICH INCLUDE ANY MEMBER OF THE BOARD OF DIRECTORS, A PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BODY DELEGATED POWERS, ARE PROVIDED A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO COMPLETE AND SIGN AN ACKNOWLEDGEMENT AND DISCLOSURE OF ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. ALL COMPLETED FORMS ARE REVIEWED BY THE COSLA PRESIDENT. AS DEFINED IN THE POLICY, A CONFLICT OF INTEREST IS A TRANSACTION OR RELATIONSHIP, WHICH PRESENTS OR MAY PRESENT A CONFLICT BETWEEN AN INTERESTED PERSON'S OBLIGATIONS TO COSLA AND THAT PERSON'S PERSONAL, BUSINESS, OR OTHER INTERESTS. PROCEDURES FOR ADDRESSING A CONFLICT OF INTEREST: THE INTERESTED PERSON(S) MAY MAKE A PRESENTATION TO THE BOARD OF DIRECTORS, BUT, AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE PRESIDENT SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER COSLA CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THEN THE BOARD OF DIRECTORS SHALL DETERMINE BY MAJORITY VOTE OF DISINTERESTED MEMBERS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN COSLA'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THIS DETERMINATION, THE BOARD OF DIRECTORS SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT.
FORM 990, PART VI, SECTION C, LINE 19	POST TO THE ORGANIZATION'S WEBSITE AN ACKNOWLEDGEMENT OF THE ORGANIZATION'S COMPLIANCE WITH IRS CODE FOR PUBLIC INSPECTION REQUIREMENTS, WITH INSTRUCTIONS FOR CONTACTING THE ORGANIZATION'S HEADQUARTERS TO ARRANGE AN IN-PERSON INSPECTION AND/OR FURNISH COPIES UPON REQUEST, INCLUDING: FORM 1023, FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS.
FORM 990, PART XII, LINE 2C:	THE PROCESS IS UNCHANGED FROM THE PRIOR YEAR.