2025-07-29T14:25:57-05:00 2024-12-31 453048812 BESTEN & DIERUF PLLC 190 MARKET STREET LEXINGTON KY 40507 990 2024-01-01 721086505 CHIEF OFFICERS OF STATE LIBRARY AGENCIES INC (COSLA INC) CHIE 8595149151 201 E MAIN ST 810 LEXINGTON KY 40507 LORI FISHER TREASURER 8595149151 2025-07-29 1 1 ANDREW H DIERUF CPA P01239897 8592544427 2024 2025-03-06 01:10:19Z LORI FISHER 201 E MAIN ST 810 LEXINGTON KY 40507 981078 0 X WWW.COSLA.ORG X 1973 LA TO NURTURE STATE LIBRARY ADMINISTRATIVE AGENCIES AND LEAD WITH A COLLECTIVE VOICE FOR THE NATION'S LIBRARIES 7 7 0 7 0 0 544646 836531 202889 21767 29002 49687 2628 5000 779165 912985 0 0 0 0 0 0 0 0 0 697369 788042 697369 788042 81796 124943 1140280 1357534 212017 298234 928263 1059300 COSLA'S MISSION IS TO NURTURE STATE LIBRARY ADMINISTRATIVE AGENCIES AND LEAD WITH A COLLECTIVE VOICE FOR THE NATION'S LIBRARIES. 0 0 383839 5000 COORDINATION, RESEARCH AND EDUCATION IN FURTHERANCE OF STATE LIBRARY AGENCY ISSUES. RELATIONSHIPS AND COOPERATIVE ACTIONS TO IMPROVE LIBRARY SERVICES AND DEVELOPMENT. 223875 21767 CONFERENCES AND MEETINGS; TO EDUCATE MEMBERS ON THE LATEST DEVELOPMENTS IN STATE GOVERNMENT ISSUES AND EXPLORE INNOVATIVE SOLUTIONS TO COMMON PROBLEMS. 607714 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X AMR MANAGEMENT SERVICES 8595149150 201 E MAIN ST STE 810 LEXINGTON KY 40507 X JULIE WALKER PAST PRESIDENT 0.50 X X 0 0 0 NICOLLE DAVIES PRESIDENT 3.50 X X 0 0 0 JAMES RITTER VICE PRESIDENT 0.80 X X 0 0 0 MARY SOUCIE SECRETARY 0.80 X X 0 0 0 LORI FISHER TREASURER 0.50 X X 0 0 0 NATALIE CURRIE DIRECTOR 0.50 X 0 0 0 JENNIFER CHILCOAT DIRECTOR 0.50 X 0 0 0 JENNIE STAPP PAST PRESIDENT 0.50 X 0 0 0 MICHAEL SCOTT DIRECTOR 0.50 X 0 0 0 0 0 0 0 0 0 0 AMR MANAGEMENT SERVICES 201 E MAIN ST STE 810 LEXINGTON KY 40507 MANAGEMENT SERVICES 361317 1 411500 302031 123000 836531 CONFERENCE REGISTRATIO 611430 21767 21767 21767 44719 44719 73061 68093 4968 4968 4968 MISCELLANEOUS 900003 5000 5000 5000 912985 26767 0 49687 361317 214546 146771 2784 2784 1918 1000 918 1669 1022 647 2971 2971 27185 10959 16226 376982 376982 2192 2192 BANK & CREDIT CARD FEES 5281 5281 OTHER EXPENSES 2459 1850 609 DUES 1929 1929 POSTAGE & SHIPPING 1355 1355 788042 607714 180328 0 337889 352903 2013 2950 800378 1001681 1140280 1357534 4017 22625 208000 275609 212017 298234 X 928263 1059300 928263 1059300 1140280 1357534 124943 6094 0 X X 0 1 X 1 0 X 405898 584963 977355 730135 836531 3534882 4950 5700 17400 21767 49817 405898 589913 983055 747535 858298 3584699 0 0 0 3584699 11454 21761 17110 34513 49687 134525 11454 21761 17110 34513 49687 134525 2562 3569 2628 5000 13759 417352 614236 1003734 784676 912985 3732983 0.96030 0.96760 0.03600 0.02890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 916295 6094 6094 910201 2784 2784 912985 785258 0 785258 2784 2784 788042 PART X, LINE 2: 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. 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.