2017-07-26T13:57:18-07:00 2016-12-31 MURRAY PETREY PLLC 120 S MAPLE ST WINCHESTER KY 403911928 990 2016-01-01 721086505 CHIEF OFFICERS OF STATE LIBRARY AGENCIES INC(COSLAINC) CHIE 8595149151 201 E MAIN ST LEXINGTON KY 40507 KAREN MELLOR TREASURER 8595149151 2017-06-30 true COLLEEN V MURRAY CPA 8597447722 2017-07-26 99.6.106.185 2017-07-26 13:57:11 PD P 708DA3D91A9F834B341391E87B6A95414B4717FD 795B4C94F8C6B0DF7460EB1D7C21BB2DCA880061 2016 2021-01-29 14:40:06Z SANDRA TREADWAY 201 E MAIN STREET STE 1405 LEXINGTON KY 40507 700156 false X WWW.COSLA.ORG X 1973 LA 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. 7 7 0 44 0 220762 463031 199980 229770 6054 3436 0 426796 696237 7563 3754 0 0 0 0 574423 512728 581986 516482 -155190 179755 690079 925563 101200 155000 588879 770563 X PROVIDE LEADERSHIP ON ISSUES OF COMMON CONCERN AND NATIONAL INTEREST; false false 31718 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. 78016 3754 COORDINATION, RESEARCH AND EDUCATION IN FURTHERANCE OF STATE LIBRARY AGENCY ISSUES, RELATIONSHIPS AND COOPERATIVE ACTIONS TO IMPROVE LIBRARY SERVICES AND DEVELOPMENT. 239211 6870 CONFERENCES AND MEETINGS: TO EDUCATE MEMBERS ON THE LATEST DEVELOPMENTS IN STATE GOVERNMENT ISSUES AND EXPLORE INNOVATIVE SOLUTIONS TO COMMON PROBLEMS. 348945 true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 3 0 true 0 false false false false false false false false false false X 7 7 false true true false true true true true true false false true true true true true true false false false KY X AMR MANAGEMENT SERVICES 8595149150 201 E MAIN STREET STE 1405 LEXINGTON KY 40507 X KENDALL WIGGIN IMMEDIATE PAST PRESIDENT 0.50 X 0 0 0 SANDRA TREADWAY PRESIDENT 3.00 X 0 0 0 STACEY ALDRICH VICE-PRESIDENT/PRESIDENT ELECT 1.00 X 0 0 0 KURT KIEFER SECRETARY 0.50 X 0 0 0 CHUCK SHERRIL DIRECTOR 0.50 X 0 0 0 CAROLINE SHEPARD DIRECTOR 0.50 X 0 0 0 ANN JOSLIN PAST PRESIDENT 0.50 X 0 0 0 KAREN MELLOR TREASURER 1.50 X 0 0 0 JENNIE STAPP DIRECTOR 0.50 X 0 0 0 0 false false false AMR Management Services 201 E Main St Suite 1405 Lexington KY 40507 Management Services 264178 1 463031 463031 Membership Dues 900099 222900 Meeting Income 900099 6870 229770 3705 3705 3650 3919 -269 -269 -269 696237 229770 3436 3754 3754 264178 140185 123993 0 520 0 520 0 4425 0 4425 0 572 0 572 0 43247 28637 14610 0 5307 3564 1743 0 18098 3560 14538 0 169245 169245 0 0 1659 0 1659 0 Supplies 622 0 622 0 Dues 1375 0 1375 0 Bank Fees 2795 0 2795 0 Virtual Workspace 685 0 685 0 516482 348945 167537 0 587577 818370 102502 107193 690079 925563 101200 155000 101200 155000 X 588879 770563 588879 770563 690079 925563 179755 1929 X X false false false X 0 0 0 172249 699546 924907 220762 463031 2480495 154717 151600 157600 199980 229770 893667 326966 851146 1082507 420742 692801 3374162 73250 578925 671075 350000 1673250 73250 578925 671075 350000 1673250 1700912 2973 5062 6292 4229 3705 22261 2973 5062 6292 4229 3705 22261 3396423 0.50080 0.51120 0.00660 0.00670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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