2024-11-08T15:09:49-05:00 2024-06-30 030325875 DAVIS & HODGDON ASSOCIATES CPAS PLC 33 BLAIR PARK RD STE 201 WILLISTON VT 05495 990 2023-07-01 030181060 RUTLAND FREE LIBRARY ASSOCIATION INC RUTL 8027731860 10 COURT STREET RUTLAND VT 05701 RANDAL SMATHERS LIBRARY DIRECTOR 8027731860 2024-11-07 true true BRET HODGDON P00497283 8028781963 2024-11-08 2023 2024-10-15 13:58:12Z RUTLAND FREE LIBRARY RANDAL SMATHERS 10 COURT STREET RUTLAND VT 05701 1158316 false X WWW.RUTLANDFREE.ORG X 1952 VT THE ORGANIZATION PROVIDES PUBLIC LIBRARY SERVICES IN RUTLAND,VERMONT. ITS MISSION IS "TO BRING PEOPLE, INFORMATION, AND IDEAS TOGETHER TO ENRICH LIVES AND TO BUILD A VIBRANT, STRONG COMMUNITY." 14 14 20 50 0 982616 1047798 15041 16172 60693 94346 0 1058350 1158316 0 0 847930 914017 0 19272 404887 450057 1252817 1364074 -194467 -205758 6545749 6849867 86533 115903 6459216 6733964 X TO BRING PEOPLE, INFORMATION, AND IDEAS TOGETHER TO ENRICH LIVES AND TO BUILD A VIBRANT, STRONG COMMUNITY. false false 1073795 16172 RUTLAND FREE LIBRAY (RFL) PROVIDES PUBLIC LIBRARY SERVICES INCLUDING PRINT BOOKS, MAGAZINES, AND NEWSPAPERS AND ONLINE EBOOKS, AUDIOBOOKS, STREAMING AUDIO AND VISUAL CONTENT AND DATABASES TO RESIDENTS OF FIVE SURROUNDING RUTLAND COUNTY TOWNS AND PAYING CARDHOLDERS FROM OTHER COMMUNITIES. RFL ALSO PROVIDES EDUCATIONAL, ENRICHING PROGRAMS THAT ARE FREE AND OPEN TO ALL. RFL ALSO WORKS WITH AREA SCHOOLS, NONPROFITS, AND DAYCARE CENTERS TO ENCOURAGE CHILDHOOD LITERACY THROUGH PROVIDING MATERIALS AND PROGRAMS ON SCHOOL CAMPUSES, AT THE LIBRARY, AND OTHER LOCATIONS IN THE FIVE SURROUNDING RUTLAND COUNTY TOWNS. RFL PROVIDES MEETING ROOMS AND INFORMAL MEETING SPACES FOR INDIVIDUALS, GOVERNMENT ENTITIES, NONPROFITS AND FOR-PROFIT ORGANIZATIONS FOR INTERNAL AND PUBLIC INFORMATION USES. 1073795 true true false false false false false false false true false false false true false 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 true 5 0 true 20 true false false false false false false false false X 14 14 true false false false false true false true true false false false true true true true true true false false X DARBY GORHAM RUTLAND FREE LIBRARY 8027731860 10 COURT ST RUTLAND VT 05701 BARRY COHEN PRESIDENT 2.00 X X 0 0 0 MATT OLEWNIK VICE PRESIDE 2.00 X X 0 0 0 SHARON COURCELLE FMR. VP (LEF 2.00 X X 0 0 0 CLARE COPPOCK SECRETARY 2.00 X X 0 0 0 KEVIN COLEMAN TREASURER 2.00 X X 0 0 0 JOE BERTELLONI TRUSTEE 1.00 X 0 0 0 CANDICE BRITT TRUSTEE 1.00 X 0 0 0 MATT BRITT TRUSTEE 1.00 X 0 0 0 ALLYN KAHLE TRUSTEE 1.00 X 0 0 0 SARAH MARCUS TRUSTEE 1.00 X 0 0 0 CAROLYN MEUB TRUSTEE 1.00 X 0 0 0 JOANNE PENCAK TRUSTEE 1.00 X 0 0 0 JONATHAN REYNOLDS TRUSTEE 1.00 X 0 0 0 KEN WATSON TRUSTEE 1.00 X 0 0 0 JOHN SKINNER TRUSTEE 1.00 X 0 0 0 JENNIFER BAGLEY TRUSTEE (LEF 1.00 X 0 0 0 WILLIAM NOTTE TRUSTEE (LEF 1.00 X 0 0 0 RANDAL SMATHERS LIBRARY DIRE 40.00 X 64722 0 29936 64722 29936 false false false 982561 65237 1047798 LIBRARY USER FEES 519100 16172 16172 16172 90014 90014 4332 4332 4332 4332 1158316 16172 94346 117972 5898 106175 5899 606773 570066 30467 6240 36893 35927 643 323 103204 80466 20940 1798 49175 40855 7576 744 1052 1052 13025 13025 41433 41433 5513 5513 1712 1712 118638 91716 25251 1671 5624 4631 993 PROGRAM EXPENSES 205325 205325 SOFTWARE 25656 25656 SUPPLIES 14013 14013 CONTRACT LABOR 13255 13255 4811 3926 885 1364074 1073795 271007 19272 225693 167468 60849 39518 30577 29345 1572242 1702177 4656388 4911359 6545749 6849867 86533 115903 86533 115903 X 1609038 1661965 4850178 5071999 6459216 6733964 6545749 6849867 -205758 480506 X true X false true false X 1008170 948477 1004510 982616 1047798 4991571 1008170 948477 1004510 982616 1047798 4991571 4991571 353943 1164524 14412 61824 90014 1684717 6676288 44581 0.74770 0.72790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4656388 440737 185766 4911359 4516021 338048 197681 4656388 5214766 283073 -773503 208315 4516021 4419998 991447 196679 5214766 4318315 284181 182498 4419998 0.07000 0.93000 true false BENEFICIAL INTEREST-PERPETUAL TRUST 4578026 VERMONT COMMUNITY FOUNDATION 333333 4911359 X SCHEDULE D, PAGE 2, PART V, LINE 4 THE LIBRARY IS A PARTIAL INCOME BENEFICIARY OF THREE PERPETUAL TRUSTS AND A FUND INVESTED IN THE VERMONT COMMUNITY FOUNDATION. THE INCOME FROM THE TRUSTS IS DISTRIBUTED TO THE LIBARY FOR USE IN MAINTAINING AND OPERATING THE LIBRARY. SCHEDULE D, PAGE 3, PART X THE LIBRARY ANNUALLY FILES AN IRS FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, TAX RETURN IN THE U.S. FEDERAL JURISDICTION. THE LIBRARY IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR THE YEARS PRIOR TO JUNE 30, 2021. IN THE NORMAL COURSE OF BUSINESS, THE LIBRARY IS SUBJECT TO THE EXAMINATION BY VARIOUS TAXING AUTHORITIES. ALTHOUGH THE OUTCOME OF TAX AUDITS IS ALWAYS UNCERTAIN, THE MANAGEMENT OF THE LIBRARY BELIEVES THAT THERE ARE NO SIGNIFICANT UNRECOGNIZED TAX LIABILITIES AT JUNE 30, 2024. FORM 990, PAGE 2, PART III, LINE 4A RUTLAND FREE LIBRAY (RFL) PROVIDES PUBLIC LIBRARY SERVICES INCLUDING PRINT BOOKS, MAGAZINES, AND NEWSPAPERS AND ONLINE EBOOKS, AUDIOBOOKS, STREAMING AUDIO AND VISUAL CONTENT AND DATABASES TO RESIDENTS OF FIVE SURROUNDING RUTLAND COUNTY TOWNS AND PAYING CARDHOLDERS FROM OTHER COMMUNITIES. RFL ALSO PROVIDES EDUCATIONAL, ENRICHING PROGRAMS THAT ARE FREE AND OPEN TO ALL. RFL ALSO WORKS WITH AREA SCHOOLS, NONPROFITS, AND DAYCARE CENTERS TO ENCOURAGE CHILDHOOD LITERACY THROUGH PROVIDING MATERIALS AND PROGRAMS ON SCHOOL CAMPUSES, AT THE LIBRARY, AND OTHER LOCATIONS IN THE FIVE SURROUNDING RUTLAND COUNTY TOWNS. RFL PROVIDES MEETING ROOMS AND INFORMAL MEETING SPACES FOR INDIVIDUALS, GOVERNMENT ENTITIES, NONPROFITS AND FOR-PROFIT ORGANIZATIONS FOR INTERNAL AND PUBLIC INFORMATION USES. FORM 990, PAGE 6, PART VI, LINE 2 RUTLAND FREE LIBRARY ASSOCIATION RUTLAND FREE LIBRARY ASSOCIATION BOARD MEMBER BOARD MEMBER FAMILY RELATIONSHIP RUTLAND FREE LIBRARY ASSOCIATION RUTLAND FREE LIBRARY ASSOCIATION BOARD MEMBER BOARD MEMBER FAMILY RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 7A TRUSTEES FROM TAX CONTRIBUTING TOWNS, OUTSIDE OF RUTLAND CITY, ARE APPOINTED OR APPROVED BY THE SELECTBOARD OF THAT TOWN FOR A THREE YEAR TERM. THE MAYOR OF RUTLAND CITY APPOINTS OR APPROVES ONE RUTLAND CITY REPRESENTATIVE TO THE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 11B THE DRAFT FORM 990 WILL BE REVIEWED IN DETAIL BY THE FISCAL OFFICER, LIBRARY DIRECTOR AND BOARD TREASURER. THE FINAL VERSION IS TO BE DISTRIBUTED TO THE FULL BOARD UPON FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE LIBRARY HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS REVIEWED FOR COMPLIANCE BY THE BOARD AND POLICY COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE PREPARES A SURVEY OF THE PAY RATE OF LIBRARY DIRECTORS HEADING UP LIBRARIES OF COMPARABLE SIZE. A RECOMMENDATION IS MADE BY THIS SUB-COMMITTEE IN AN EXECTUTIVE SESSION TO THE FULL BOARD. THE BOARD PRESIDENT THEN PRESENTS ANY RATE ADJUSTMENT TO THE FISCAL OFFICER FOR IMPLEMENTATION THROUGH PAYROLL. FORM 990, PAGE 6, PART VI, LINE 19 THE LIBRARY MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST TO ALL INTERESTED PARTIES.