2025-08-14T08:47:15-00:00 2024-06-30 043383155 RHR Smith & Company CPA's 3 Old Orchard Road Buxton ME 04093 990 2023-08-01 030184260 Mark Skinner Library MARK 8023622607 PO Box 1105 Manchester Center VT 05255 Edward Surjan Executive Director 8023622607 2025-08-14 true true Danielle N O'Neill P02481791 2079294606 2025-08-14 2023 2025-03-06 01:10:19Z X Manchester Community Library Edward Surjan PO Box 1105 Manchester Center VT 05255 936387 false X mclvt.org X 1905 VT The Manchester Community Library functions as Manchesters sole public library providing needed and desired services to citizens of all ages and walks of life. Services extend far beyond traditional book lending. 13 13 20 50 0 731281 752423 32661 26696 111442 121809 91601 27999 966985 928927 0 0 629688 584155 0 75482 486173 635007 1115861 1219162 -148876 -290235 9561730 9921957 41337 72470 9520393 9849487 The Manchester Community Library is open to all as an inspiring gathering place for the community, providing opportunities for personal enrichment and growth. A hub of the community, the Library is a place that not only connects patrons with books and ideas but with one another. false false 378240 The Library is a vital community resource offering free programming, services, access to books, digital media, online data bases and information of all kinds to all residents of Manchester for their continual learning, enjoyment, and personal enrichment. We conduct outreach to schools, daycare centers, seniors and the homebound, and partner with local organizations. The Library also provides technology assistance, and free access to computers and the internet. We also offer meeting space, state park and museum passes, and an inter-library loan system. 378240 true false false false false false false false false true true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 13 0 true 20 true false false false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true false false X X Edward Surjan 8023622607 138 Cemetery Avenue Manchester Center VT 05255 Ed Surjan Executive Director 040.00 X 128163 0 0 John Clark President 004.00 X X 0 0 0 Linda Oskam Vice President 004.00 X X 0 0 0 Rhonna Cass Treasurer 004.00 X X 0 0 0 Margi Putney Secretary 004.00 X X 0 0 0 Ruth Corbett Trustee 002.00 X 0 0 0 Fran Fauver Trustee 002.00 X 0 0 0 Ann Graham Trustee 002.00 X 0 0 0 Peter Kinder Trustee 002.00 X 0 0 0 Katherine Monahan Trustee 002.00 X 0 0 0 Liz PErkins Trustee 002.00 X 0 0 0 Jeff Spencer Trustee 002.00 X 0 0 0 Amanda Baer Trustee 002.00 X 0 0 0 Melissa Connelly Bell Trustee 002.00 X 0 0 0 128163 1 false false false 243740 508683 752423 Library Memberships 16123 16123 Desk Donations and Book Sales 5912 5912 4661 4661 26696 121809 121809 5431 5431 5431 27391 5807 21584 2496 1653 843 141 141 141 928927 26837 121809 0 0 0 0 0 0 480509 203307 232133 45069 0 68205 28729 29651 9825 35441 15579 16363 3499 0 850 850 14694 14694 0 20348 20348 10360 10360 0 9451 509 8942 36173 6300 29873 0 42958 42958 0 0 0 0 0 256169 256169 7871 7871 Repairs and Maintenance 81450 177 81273 Books and Media 34841 34841 Library Programs 62561 60966 1595 Annual Fund 904 904 56377 27832 12360 16185 1219162 378240 765440 75482 319313 311667 9438 1318 24514 79900 7270030 3052596 4452356 4217434 4756109 5311638 9561730 9921957 40194 72287 1143 183 41337 72470 X 9432343 9819452 88050 30035 9520393 9849487 9561730 9921957 -290235 619330 -1 X false true X true false X 634124 919312 1066639 731281 804873 4156229 634124 919312 1066639 731281 804873 4156229 614512 3541717 71484 83246 106070 118417 132042 511259 3864 37984 118656 63028 223532 4891020 212734 0.72410 0.74460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 4756109 619330 5375439 4493913 129065 337847 204716 4756109 4721905 351101 -433688 145405 4493913 3760380 1152424 190899 4721905 3632154 263972 135746 3760380 1.00000 false false false 1295002 1295002 3795812 945973 2849839 2305 2305 2176911 2106623 70288 4217434 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Other Liabilities X 1555717 619330 619330 936387 -7460 -7460 928927 1226623 1226623 -1 -7460 -7461 1219162 XI 4b The audited financial statements include 7460 of fundraising event expense and COGS in total expense, whereas the Form 990 presents them in Part VIII. XII 2d The audited financial statements include 7460 of fundraising event expense and COGS in total expense, whereas the Form 990 presents them in Part VIII. X 2 The Library is exempt from income taxes under Section 501c3 of the internal Revenue Code and similar state provisions. In addition, the Library has been determined not to be a private foundation within the meanings of Section 509a of the Code. The Library evaluated its tax positions and determined that its positions are more-likely-than-not to be sustained upon examination. No provision for income tax is required for the year ended June 30, 2024. The Librarys tax returns are subject to review and examination by federal, state and local authorities. The Library is no longer subject to federal and state examinations for timely filed returns for years before the year ended June 30, 2020. The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Library may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Library and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50 likelihood of being realized upon ultimate settlement. Management believes that there were no potential sources of unrelated business taxable income subject to tax for the year ended June 30, 2024. Accordingly, no provision for income taxes has been made. The Library files its forms 990 in the U.S. federal jurisdiction and the office of the states attorney general for the State of Vermont. Community Day 4052 4052 1075 Concerts 3116 3116 167 3 16504 16504 1156 23672 23672 2398 2398 21274 Form 990, Part VI, Section B, Line 11b The 990 is prepared by an independent accounting firm, reviewed by the Executive Director and Treasurer, signed and efiled. The entire board reviews the Form 990 at the next board meeting. Form 990, Part VI, Section B, Line 12c Board members sign annually an Ethics Conflict of Interest Statement. Compliance with the policy falls under the charge of the Governance Committee. Form 990, Part VI, Section B, Line 15a The Executive Directors compensation is approved by the Executive Committee of the Board. Form 990, Part VI, Section C, Line 19 The Librarys annual budget is published in the annual Town Report of the Town of Manchester, VT. Other governing and financial documents are available from the Library upon request. Form 990, Part VI, Line 11a The MCL Finance Committee reviews the 990 draft annually and recommends that the entire Board accept it. All Board members receive it before the next Board meeting, at which time it is then reviewed and accepted. Form 990, Part I, Section a, Line 1 Agency changed its accounting period to short year to align its fiscal year end with other governments, including the state of Vermont. Agency is recognizing utilizing revenue procedure 85-58 and confirms it has not changed its account period in the last 10 years.