CHIEF OFFICERS OF STATE LIBRARY AGENCIES INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- CHIEF OFFICERS OF STATE LIBRARY AGENCIES INC (EIN 72-1086505)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-07-26
- IRS object ID
- 201702079349301105
- Schema version
- 2016v3.0
- 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 | 2017-07-26T13:57:18-07:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MURRAY PETREY PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 S MAPLE ST | AddressLine1Txt |
| City | WINCHESTER | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 403911928 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | 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 AGENCIES INC(COSLAINC) | BusinessNameLine1Txt |
| 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 | AddressLine1Txt |
| City | LEXINGTON | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAREN MELLOR | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 8595149151 | PhoneNum |
| Signature | 2017-06-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | COLLEEN V MURRAY CPA | PreparerPersonNm |
| Phone | 8597447722 | PhoneNum |
| Preparation | 2017-07-26 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 99.6.106.185 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-07-26 | IPDt |
| IP Tm | 13:57:11 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 708DA3D91A9F834B341391E87B6A95414B4717FD | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 795B4C94F8C6B0DF7460EB1D7C21BB2DCA880061 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SANDRA TREADWAY | PrincipalOfficerNm |
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) |
|---|---|---|
| Gross Receipts | $700,156 | GrossReceiptsAmt |
| Group Return For Affiliates | false | 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 | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 44 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $220,762 | PYContributionsGrantsAmt |
| CY Contributions Grants | $463,031 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $199,980 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $229,770 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,054 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,436 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $426,796 | PYTotalRevenueAmt |
| CY Total Revenue | $696,237 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,563 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,754 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $574,423 | PYOtherExpensesAmt |
| CY Other Expenses | $512,728 | CYOtherExpensesAmt |
| PY Total Expenses | $581,986 | PYTotalExpensesAmt |
| CY Total Expenses | $516,482 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$155,190 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $179,755 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $690,079 | TotalAssetsBOYAmt |
| Total Assets EOY | $925,563 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $101,200 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $155,000 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $588,879 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $770,563 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PROVIDE LEADERSHIP ON ISSUES OF COMMON CONCERN AND NATIONAL INTEREST; | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $31,718 | ExpenseAmt |
| 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 | $78,016 | ExpenseAmt |
| Grant | $3,754 | 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 | $239,211 | ExpenseAmt |
| Revenue | $6,870 | 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 | $348,945 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| 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 |
|---|---|---|---|---|---|---|
| KENDALL WIGGIN | ||||||
| IMMEDIATE PAST PRESIDENT | 0.50 | Yes (X) | $0 | $0 | $0 | |
| SANDRA TREADWAY | ||||||
| PRESIDENT | 3.00 | $0 | $0 | $0 | Yes (X) | |
| STACEY ALDRICH | ||||||
| VICE-PRESIDENT/PRESIDENT ELECT | 1.00 | $0 | $0 | $0 | Yes (X) | |
| KURT KIEFER | ||||||
| SECRETARY | 0.50 | $0 | $0 | $0 | Yes (X) | |
| CHUCK SHERRIL | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| CAROLINE SHEPARD | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ANN JOSLIN | ||||||
| PAST PRESIDENT | 0.50 | Yes (X) | $0 | $0 | $0 | |
| KAREN MELLOR | ||||||
| TREASURER | 1.50 | $0 | $0 | $0 | Yes (X) | |
| JENNIE STAPP | ||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | 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 Suite 1405 | AddressLine1Txt |
| City | Lexington | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 40507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Management Services | ServicesDesc |
| Compensation | $264,178 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $463,031 | AllOtherContributionsAmt |
| Total Contributions | $463,031 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt |
|---|---|---|
| Membership Dues | 900099 | $222,900 |
| Meeting Income | 900099 | $6,870 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $229,770 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,705 | TotalRevenueColumnAmt |
| Exclusion | $3,705 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,650 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,919 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$269 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$269 | TotalRevenueColumnAmt |
| Exclusion | -$269 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $696,237 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $229,770 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $3,436 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,754 | TotalAmt |
| Program Services | $3,754 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $264,178 | TotalAmt |
| Program Services | $140,185 | ProgramServicesAmt |
| Management And General | $123,993 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $520 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $520 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,425 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $4,425 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $572 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $572 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,247 | TotalAmt |
| Program Services | $28,637 | ProgramServicesAmt |
| Management And General | $14,610 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,307 | TotalAmt |
| Program Services | $3,564 | ProgramServicesAmt |
| Management And General | $1,743 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,098 | TotalAmt |
| Program Services | $3,560 | ProgramServicesAmt |
| Management And General | $14,538 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $169,245 | TotalAmt |
| Program Services | $169,245 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,659 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $1,659 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Supplies | $622 | $0 | $622 | $0 |
| Dues | $1,375 | $0 | $1,375 | $0 |
| Bank Fees | $2,795 | $0 | $2,795 | $0 |
| Virtual Workspace | $685 | $0 | $685 | $0 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $516,482 | TotalAmt |
| Program Services | $348,945 | ProgramServicesAmt |
| Management And General | $167,537 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $587,577 | BOYAmt |
| EOY | $818,370 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,502 | BOYAmt |
| EOY | $107,193 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $690,079 | BOYAmt |
| EOY | $925,563 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,200 | BOYAmt |
| EOY | $155,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,200 | BOYAmt |
| EOY | $155,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $588,879 | BOYAmt |
| EOY | $770,563 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $588,879 | BOYAmt |
| EOY | $770,563 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $690,079 | BOYAmt |
| EOY | $925,563 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $179,755 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,929 | NetUnrlzdGainsLossesInvstAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Public Support Total170 | $0 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY170 | 0 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $172,249 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $699,546 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $924,907 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $220,762 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $463,031 | CurrentTaxYearAmt |
| Total | $2,480,495 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $154,717 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $151,600 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $157,600 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $199,980 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $229,770 | CurrentTaxYearAmt |
| Total | $893,667 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $326,966 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $851,146 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,082,507 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $420,742 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $692,801 | CurrentTaxYearAmt |
| Total | $3,374,162 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $73,250 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $578,925 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $671,075 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $350,000 | CurrentTaxYearAmt |
| Total | $1,673,250 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $73,250 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $578,925 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $671,075 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $350,000 | CurrentTaxYearAmt |
| Total | $1,673,250 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,700,912 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,973 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,062 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,292 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,229 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,705 | CurrentTaxYearAmt |
| Total | $22,261 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,973 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,062 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,292 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,229 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,705 | CurrentTaxYearAmt |
| Total | $22,261 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,396,423 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.50080 | PublicSupportCY509Pct |
| Public Support PY509 | 0.51120 | PublicSupportPY509Pct |
| Investment Income CY | 0.00660 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00670 | 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 O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 3 | COSLA OUTSOURCES MANAGEMENT AND OPERATIONAL FUNCTIONS TO AMR MANAGEMENT SERVICES, A FULL SERVICE ASSOCIATION MANAGEMENT COMPANY ACCREDITED BY THE AMC INSTITUTE. |
| Pt VI, Line 6 | COSLA IS A NON-STOCK, NONPROFIT ORGANIZATION WITH DUES PAYING MEMBERS. |
| Pt VI, Line 7a | MEMBERS ELECT OFFICERS OF THE BOARD AT THE ANNUAL MEETINGS. |
| Pt VI, Line 7b | DECISIONS REQUIRING APPROVAL BY MEMBERS ARE PRESENTED AT THE MIDWINTER, SPRING AND FALL BUSINESS MEETINGS OR AT SPECIAL MEETINGS CALLED BY THE PRESIDENT. |
| Pt VI, 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 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 PAPER FILING VERSION OF 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 COPYING AND THEN MAILED TO THE IRS BY THE DUE DATE OF THE RETURN. |
| Pt VI, 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. |
| Pt VI, 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. |
| Pt XII, Line 1 | THE ORGANIZATION'S FORM 990 IS PREPARED ON A MODIFIED CASH BASIS. CASH RECEIPTS FOR REVENUE EARNED RELATING TO PERIODS IN THE FUTURE ARE TREATED AS DEFERRED REVENUE, AND CASH DISBURSEMENTS RELATING TO PERIODS IN THE FUTURE ARE TREATED AS PREPAID EXPENSES. |
| Pt VI, Line 4 | COSLA MADE SIGNIFICANT CHANGES TO ITS BYLAWS. SEE THE ATTACHED DOCUMENT FOR THE CHANGES. |
| Form 990EZ, Part II, Line 24 | PREPAID EXPENSES AND DEFERRED CHARGES |
| Form 990EZ, Part II, Line 26 | DEFERRED REVENUE |