2025-02-20T12:57:42-05:00 2024-06-30 010522395 SMITH & ASSOCIATES CPAS 500 US ROUTE 1 STE 102 YARMOUTH ME 040966817 990 2023-07-01 010268926 TOPSHAM PUBLIC LIBRARY TOPS 2077251727 25 FORESIDE ROAD TOPSHAM ME 04086 KATHERINE WEBBER EXECUTIVE DIRECTOR 2077251727 2025-02-04 true AMANDA SCHULTZ BROWN CPA P00692494 2078468881 2025-02-04 2023 2025-03-06 01:10:19Z KATHERINE WEBBER 969920 false X WWW.TOPSHAMLIBRARY.ORG X 1939 ME PUBLIC LIBRARY 10 10 13 48 0 888061 956494 12952 12293 923 0 1040 1133 902976 969920 0 0 697758 725873 0 47820 225334 224521 923092 950394 -20116 19526 1641259 1715609 37629 26071 1603630 1689538 PUBLIC LIBRARY false false 751896 12293 THE ORGANIZATION IS A PUBLIC LIBRARY FOR THE TOWN OF TOPSHAM, MAINE RESIDENTS (POPULATION APPROXIMATELY 10,000) 751896 true false false false false false false false false false true false false true 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 true X 5 0 true 13 true false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false ME X SUSAN PREECE 2077257672 25 FORESIDE ROAD TOPSHAM ME 04086 SUSAN PREECE EXEC. DIR. 40.00 X 98046 0 17774 ERIN ARNESON TRUSTEE 0.29 X 0 0 0 PHIL DOSTIE SECRETARY 2.46 X X 0 0 0 JIM DOYLE TREASURER 1.16 X X 0 0 0 KELLEY GLIDDEN PRESIDENT 2.17 X X 0 0 0 HELEN KINCAID TRUSTEE 0.25 X 0 0 0 DEBORAH O'NEIL PRESIDENT 2.62 X 0 0 0 HAHNA PATTERSON TRUSTEE 0.44 X 0 0 0 DON STEIN TRUSTEE 0.37 X 0 0 0 BARBARA SWIDERSKI VICE-PRESIDE 3.91 X X 0 0 0 PATRICIA VAUGHN TRUSTEE 0.50 X 0 0 0 ELEANOR YOUNG STUDENT MEMB 0.37 X 0 0 0 98046 17774 false false false 796014 160480 195 956494 FINES & FEES 519100 12293 12293 12293 OTHER 900099 1133 1133 1133 969920 12293 1133 112829 28207 56415 28207 479443 420029 59414 15623 13501 1014 1108 73566 63575 4773 5218 44412 34235 7926 2251 13630 13630 250 250 13280 11421 1859 18810 14367 3884 559 23273 23273 2948 2948 456 456 16538 16538 7914 4748 3166 BOOKS & VIDEOS 103352 103352 MAINTENANCE AND REPAIRS 10755 10755 MISCELLANEOUS 8591 8591 SMALL FURNISHINGS/EQUIP 4529 4529 195 168 27 950394 751896 150678 47820 X 218913 232698 18608 12536 2063 1828 436314 244063 191761 192251 1209914 1276296 1641259 1715609 24282 15733 13347 10338 37629 26071 X 393236 412535 1210394 1277003 1603630 1689538 1641259 1715609 X 19526 66382 X false true X true false X 785123 312311 900884 888061 956494 3842873 687455 769094 738102 761137 2955788 41810 41810 49561 71896 205077 1514388 1123215 1688547 1721094 956494 7003738 12490 6991248 54 11 65 133 133 7003936 65415 0.99820 0.99770 X 198490 36560 161930 237824 207503 30321 192251 BENEFICIAL INTEREST IN TRUST 1276296 1276296 CAPITAL LEASE 10338 10338 1124557 88255 66382 154637 969920 969920 1038649 88255 88255 950394 950394 SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 66,382 FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS PROVIDE APPROXIMATELY 34 HOURS PER WEEK OF SERVICE TO THE TOPSHAM PUBLIC LIBRARY FOR A TOTAL OF 1,757 HOURS. BASED ON THE VALUES FROM THE INDEPENDENT SECTOR, THE TOTAL VALUE FOR THIS SERVICE IS 58,825. (HTTP://WWW.INDEPENDENTSECTOR.ORG/VOLUNTEER_TIME). THE FRIENDS OF THE TOPSHAM PUBLIC LIBRARY OFFER SUPPORT IN THE FORM OF AN ANNUAL BOOK SALE AND MEMBERSHIPS; THE PROCEEDS OF WHICH ARE USED TO PROVIDE PROGRAMMING FOR THE LIBRARY FOR ALL AGES.THE FRIENDS USUALLY PAY PROGRAM COSTS EITHER DIRECTLY OR REIMBURSE THE LIBRARY FOR PROGRAMS. IN FY 23, THE AMOUNT OF SUPPORT FROM THE FRIENDS CAME TO 13,878. FORM 990, PART V LINE 2A - THE TOWN OF TOPSHAM PREPARES AND FILES ALL NECESSARY EMPLOYEE WAGE REPORTS USING THE TOWN'S EIN. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF TRUSTEES MEETS AND REVIEWS THE AUDITED FINANCIAL STATEMENTS AND FORM 990 BEFORE THE FORM 990 IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C IT IS THE RESPONSIBILITY OF EACH BOARD MEMBER TO DISCLOSE ON A TIMELY BASIS ANY MATTERS WHICH MAY GIVE RISE TO A CONFLICT OF INTERST, OR WHICH MAY OTHERWISE PREVENT THE BOARD MEMBER FROM PERFORMING HIS OR HER DUTIES IN ACCORDANCE WHITH APPLICABLE LAW AND THE CONFLICT OF INTEREST POLICY. ALL CONFLICT OF INTEREST TRANSACTIONS MUST BE APPROVED IN ACCORDANCE WITH THE LIBRARY'S CONFLICT OF INTEREST POLICY. FROM TIME TO TIME, THE BOARD OF DIRECTORS SHALL TAKE REASONABLE STEPS TO ASSURE THAT EVERY DIRECTOR HAS READ, UNDERSTOOD, AND AGREED TO COMPLY WITH THE POLICY, WHICH MAY INCLUDE THE REQUIREMENT THAT ALL DIRECTORS SIGN A WRITTEN STATEMENT ACKNOWLEDGING AND AGREEING TO THE POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE LIBRARY'S HUMAN RESOURCE COMMITTEE DOES PERIODIC RESEARCH ON COMPENSATION USING FEDERAL STATISTICAL DATA FOR MAINE LIBRARIES AND MAINE MUNICIPAL ASSOCIATION DOCUMENTATION OF LOCAL COMPENSATION OF LIBRARY DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B THE TREASURER POSITION MAY BE A PAID POSITION IN WHICH CASE THE BOARD SETS THE COMPENSATION. THE TREASURER IS NOT A VOTING MEMBER OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 19 THE LIBRARY MAKES AVAILABLE TO THE PUBLIC UPON REQUEST ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 66,382