CHIEF OFFICERS OF STATE LIBRARY AGENCIES INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: CHIEF OFFICERS OF STATE LIBRARY AGENCIES INC (EIN 72-1086505)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-07-29
IRS object ID: 202542109349301564
Schema version: 2024v5.2
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	2025-07-29T14:25:57-05:00	ReturnTs
Tax Period End	2024-12-31	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	2024-01-01	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 810	AddressLine1Txt
City	LEXINGTON	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40507	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LORI FISHER	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	8595149151	PhoneNum
Signature	2025-07-29	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

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	ANDREW H DIERUF CPA	PreparerPersonNm
PTIN	P01239897	PTIN
Phone	8592544427	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LORI FISHER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	201 E MAIN ST 810	AddressLine1Txt
City	LEXINGTON	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40507	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$981,078	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	TO NURTURE STATE LIBRARY ADMINISTRATIVE AGENCIES AND LEAD WITH A COLLECTIVE VOICE FOR THE NATION'S LIBRARIES	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$544,646	PYContributionsGrantsAmt
CY Contributions Grants	$836,531	CYContributionsGrantsAmt
PY Program Service Revenue	$202,889	PYProgramServiceRevenueAmt
CY Program Service Revenue	$21,767	CYProgramServiceRevenueAmt
PY Investment Income	$29,002	PYInvestmentIncomeAmt
CY Investment Income	$49,687	CYInvestmentIncomeAmt
PY Other Revenue	$2,628	PYOtherRevenueAmt
CY Other Revenue	$5,000	CYOtherRevenueAmt
PY Total Revenue	$779,165	PYTotalRevenueAmt
CY Total Revenue	$912,985	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	$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	$697,369	PYOtherExpensesAmt
CY Other Expenses	$788,042	CYOtherExpensesAmt
PY Total Expenses	$697,369	PYTotalExpensesAmt
CY Total Expenses	$788,042	CYTotalExpensesAmt
PY Revenues Less Expenses	$81,796	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$124,943	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,140,280	TotalAssetsBOYAmt
Total Assets EOY	$1,357,534	TotalAssetsEOYAmt
Total Liabilities BOY	$212,017	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$298,234	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$928,263	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,059,300	NetAssetsOrFundBalancesEOYAmt
Mission	COSLA'S MISSION IS TO NURTURE STATE LIBRARY ADMINISTRATIVE AGENCIES AND LEAD WITH A COLLECTIVE VOICE FOR THE NATION'S LIBRARIES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$383,839	ExpenseAmt
Revenue	$5,000	RevenueAmt
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 Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$223,875	ExpenseAmt
Revenue	$21,767	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	$607,714	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	6	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
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
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	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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 ST STE 810	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	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JULIE WALKER
PAST PRESIDENT	0.50	Yes (X)	Yes (X)	$0	$0	$0
NICOLLE DAVIES
PRESIDENT	3.50	Yes (X)	Yes (X)	$0	$0	$0
JAMES RITTER
VICE PRESIDENT	0.80	Yes (X)	Yes (X)	$0	$0	$0
MARY SOUCIE
SECRETARY	0.80	Yes (X)	Yes (X)	$0	$0	$0
LORI FISHER
TREASURER	0.50	Yes (X)	Yes (X)	$0	$0	$0
NATALIE CURRIE
DIRECTOR	0.50	Yes (X)		$0	$0	$0
JENNIFER CHILCOAT
DIRECTOR	0.50	Yes (X)		$0	$0	$0
JENNIE STAPP
PAST PRESIDENT	0.50	Yes (X)		$0	$0	$0
MICHAEL SCOTT
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

Contractor Name ContractorName

Business Name BusinessName

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

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	201 E MAIN ST STE 810	AddressLine1Txt
City	LEXINGTON	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40507	ZIPCd

Field	Value	IRS element (for citing)
Services	MANAGEMENT SERVICES	ServicesDesc
Compensation	$361,317	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Membership Dues	$411,500	MembershipDuesAmt
Government Grants	$302,031	GovernmentGrantsAmt
All Other Contributions	$123,000	AllOtherContributionsAmt
Total Contributions	$836,531	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	CONFERENCE REGISTRATIO	Desc
Business	611430	BusinessCd
Total Revenue Column	$21,767	TotalRevenueColumnAmt
Related Or Exempt Func Income	$21,767	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$21,767	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$44,719	TotalRevenueColumnAmt
Exclusion	$44,719	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$73,061	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$68,093	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$4,968	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,968	TotalRevenueColumnAmt
Exclusion	$4,968	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900003	BusinessCd
Total Revenue Column	$5,000	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,000	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$5,000	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$912,985	TotalRevenueColumnAmt
Related Or Exempt Func Income	$26,767	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$49,687	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$361,317	TotalAmt
Program Services	$214,546	ProgramServicesAmt
Management And General	$146,771	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$2,784	TotalAmt
Management And General	$2,784	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,918	TotalAmt
Program Services	$1,000	ProgramServicesAmt
Management And General	$918	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,669	TotalAmt
Program Services	$1,022	ProgramServicesAmt
Management And General	$647	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$2,971	TotalAmt
Management And General	$2,971	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$27,185	TotalAmt
Program Services	$10,959	ProgramServicesAmt
Management And General	$16,226	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$376,982	TotalAmt
Program Services	$376,982	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,192	TotalAmt
Management And General	$2,192	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	Program ServicesProgramServicesAmt
BANK & CREDIT CARD FEES	$5,281	$5,281
OTHER EXPENSES	$2,459	$609	$1,850
DUES	$1,929	$1,929
POSTAGE & SHIPPING	$1,355		$1,355

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$788,042	TotalAmt
Program Services	$607,714	ProgramServicesAmt
Management And General	$180,328	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$337,889	BOYAmt
EOY	$352,903	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,013	BOYAmt
EOY	$2,950	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$800,378	BOYAmt
EOY	$1,001,681	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,140,280	BOYAmt
EOY	$1,357,534	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$4,017	BOYAmt
EOY	$22,625	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$208,000	BOYAmt
EOY	$275,609	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$212,017	BOYAmt
EOY	$298,234	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	$928,263	BOYAmt
EOY	$1,059,300	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$928,263	BOYAmt
EOY	$1,059,300	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,140,280	BOYAmt
EOY	$1,357,534	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$124,943	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$6,094	NetUnrlzdGainsLossesInvstAmt
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	$405,898	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$584,963	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$977,355	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$730,135	CurrentTaxYearMinus1YearAmt
Current Tax Year	$836,531	CurrentTaxYearAmt
Total	$3,534,882	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$4,950	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,700	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$17,400	CurrentTaxYearMinus1YearAmt
Current Tax Year	$21,767	CurrentTaxYearAmt
Total	$49,817	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$405,898	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$589,913	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$983,055	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$747,535	CurrentTaxYearMinus1YearAmt
Current Tax Year	$858,298	CurrentTaxYearAmt
Total	$3,584,699	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	$3,584,699	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,454	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$21,761	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$17,110	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,513	CurrentTaxYearMinus1YearAmt
Current Tax Year	$49,687	CurrentTaxYearAmt
Total	$134,525	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$11,454	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$21,761	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$17,110	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,513	CurrentTaxYearMinus1YearAmt
Current Tax Year	$49,687	CurrentTaxYearAmt
Total	$134,525	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$2,562	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,569	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,628	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,000	CurrentTaxYearAmt
Total	$13,759	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$417,352	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$614,236	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,003,734	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$784,676	CurrentTaxYearMinus1YearAmt
Current Tax Year	$912,985	CurrentTaxYearAmt
Total	$3,732,983	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.96030	PublicSupportCY509Pct
Public Support PY509	0.96760	PublicSupportPY509Pct
Investment Income CY	0.03600	InvestmentIncomeCYPct
Investment Income PY	0.02890	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	$916,295	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$6,094	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$6,094	RevenueNotReportedAmt
Revenue Subtotal	$910,201	RevenueSubtotalAmt
Investment Expenses Not Incld	$2,784	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$2,784	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$912,985	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$785,258	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$785,258	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$2,784	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$2,784	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$788,042	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	AS OF THE FISCAL YEAR END, MANAGEMENT HAS DETERMINED THAT THE COMPANY DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. AS TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE COMPANY'S TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE COMPANY WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES, AND INTEREST AS A RESULT OF SUCH CHALLENGE.	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 KEY MEMBERS OF THE ASSOCIATION MANAGEMENT COMPANY'S CLIENT TEAM. THEREAFTER, AN ELECTRONIC COPY OF THE FORM 990 (AND ACCOMPANYING SCHEDULES) IS MADE AVAILABLE TO EACH VOTING MEMBER OF THE GOVERNING BODY, 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 E-FILE AUTHORIZATION FORM IS SIGNED BY THE TREASURER AND THE FORM 990 IS ELECTRONCIALLY FILED.
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	ALL DOCUMENTS REQUIRING PUBLIC DISCLOSURE ARE MADE AVAILABLE, EITHER ELECTRONICALLY OR IN-PERSON AT THE ORGANIZATION'S HEADQUARTERS, UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE SET FORTH IN SECTION 6104(D).
FORM 990, PART XII, LINE 2C:	THE PROCESS IS UNCHANGED FROM THE PRIOR YEAR.