2024-08-29T20:09:30-05:00 2024-03-31 872525370 CITRIN COOPERMAN ADVISORS LLC 30 BRAINTREE HL OFFICE PARK STE 300 BRAINTREE MA 02184 990 2023-04-01 042103658 AMERICAN CONGREGATIONAL ASSOCIATION AMER 6175230470 14 BEACON STREET BOSTON MA 02108 MICHAEL AHEARN TREASURER 6175230470 2024-08-27 1 0 AMANDA ADAMS P00748038 7813562000 2024-08-27 2023 2024-08-08 14:25:15Z MICHAEL AHEARN 14 BEACON STREET BOSTON MA 02108 2139931 0 X WWW.CONGREGATIONALLIBRARY.ORG X 1854 MA THE ORGANIZATION COLLECTS, PRESERVES, AND MAKES AVAILABLE MATERIALS TO ADVANCE THE STUDY AND DEEPER UNDERSTANDING OF THE CONGREGATIONAL STORY, A CRUCIAL INFLUENCE ON AMERICA'S SPIRITUAL, INTELLECTUAL, CULTURAL, AND CIVIC TRADITIONS. 17 17 9 35 -3340 0 171644 263155 0 2089 257011 780159 4102 6862 432757 1052265 0 6500 0 0 421240 716152 0 350 230040 1355841 1208330 1777081 1931332 -1344324 -879067 36769838 39357031 9277091 9146345 27492747 30210686 THE ORGANIZATION COLLECTS, PRESERVES, AND MAKES AVAILABLE MATERIALS TO ADVANCE THE STUDY AND DEEPER UNDERSTANDING OF THE CONGREGATIONAL STORY, A CRUCIAL INFLUENCE ON AMERICA'S SPIRITUAL, INTELLECTUAL, CULTURAL, AND CIVIC TRADITIONS. 0 0 1362735 6500 6261 NEW ENGLAND'S HIDDEN HISTORIES - A PROGRAM TO COLLECT AND DISPLAY ON THE INTERNET ALL EXTANT SEVENTEENTH- AND EIGHTEENTH-CENTURY NEW ENGLAND CHURCH RECORDS AS WELL AS SUPPORTING ECCLESIASTICAL PAPERS. 1362735 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 13 0 1 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 MA X MICHAEL AHEARN 6175230470 14 BEACON STREET BOSTON MA 02108 RICHARD ELLIOTT CHAIR 5.00 X X 0 0 0 JEAN ALEXANDER VICE CHAIR 5.00 X X 0 0 0 MICHAEL AHEARN TREASURER 5.00 X X 0 0 0 RICHARD J BOLES DIRECTOR 5.00 X 0 0 0 MAXWELL GRANT DIRECTOR 5.00 X 0 0 0 JONATHAN GUEST DIRECTOR 5.00 X 0 0 0 THOMAS KNOLES DIRECTOR 5.00 X 0 0 0 STEPHEN G RAY JR DIRECTOR 5.00 X 0 0 0 JONATHAN C ROACH DIRECTOR 5.00 X 0 0 0 DAVID CLEAVER-BARTHOLOMEW DIRECTOR 5.00 X 0 0 0 BRETT FREIBURGER DIRECTOR 5.00 X 0 0 0 SARA GEORGINI DIRECTOR 5.00 X 0 0 0 NANCY TAYLOR DIRECTOR 5.00 X 0 0 0 LAURA HAMBY DIRECTOR 5.00 X 0 0 0 DONALDSON HILL DIRECTOR 5.00 X 0 0 0 REV DR CHARLES PACKER DIRECTOR 5.00 X 0 0 0 DR JULIA M SPELLER DIRECTOR 5.00 X 0 0 0 KYLE ROBERTS EXECUTIVE DIRECTOR 35.00 X 152897 0 30021 152897 0 30021 2 0 1 0 YOUR PART-TIME CONTROLLER 1500 WALNUT ST STE 1200 PHILADELPHIA PA 191023507 ACCOUNTING CONSULTING 106203 1 325 94640 168190 2806 263155 PARTICIPATION FEES 611600 1655 1655 LIBRARY SERVICES 611600 434 434 2089 371281 -3340 374621 1072 1072 1496544 1087666 408878 408878 408878 3100 0 3100 3100 2690 2690 2690 1052265 6261 -3340 786189 6500 6500 186609 113026 22629 50954 444730 269365 53931 121434 4421 2678 536 1207 32915 19936 3991 8988 47477 28756 5757 12964 1463 1463 129040 129040 350 350 86544 86544 74244 70631 3613 1000 1000 35158 29299 1385 4474 90578 90578 600655 541318 29668 29669 15050 15050 3806 3806 114803 114803 35143 35143 BOOKS BINDING AND PERIO 20846 20846 1931332 1362735 338557 230040 209519 163001 234515 322705 33999 56820 16887 18773 3048308 627929 2526182 2420379 24350304 27017594 166518 291660 9231914 9066099 36769838 39357031 63964 90033 9213127 9056312 9277091 9146345 X 27390227 30104422 102520 106264 27492747 30210686 36769838 39357031 -879067 3597006 0 X 0 1 X 1 0 X 642657 275620 411553 171644 263155 1764629 642657 275620 411553 171644 263155 1764629 1764629 488801 327595 379641 353153 371281 1920471 2690 2690 3687790 42981 0.47850 0.39730 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2023 AMOUNT: $ 2,690. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 24672690 4290614 1410000 27553304 28428270 -2193984 1561596 24672690 29345717 762553 1680000 28428270 23544350 7391367 1590000 29345717 26191268 -1326918 1320000 23544350 0.99925 0.00075 0.00000 0 0 2627587 263504 2364083 280045 251605 28440 140676 112820 27856 2420379 OPERATING LEASE RIGHT-OF-USE ASSET 9056312 EMPLOYEE RETENTION TAX CREDIT RECEIVABLE 9787 9066099 OPERATING LEASE LIABILITY 9056312 9056312 X 4562727 3597006 3597006 965721 86544 86544 1052265 1844788 0 1844788 86544 86544 1931332 PART III, LINE 1A: THE LIBRARY COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ASSOCIATION'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED. IF THE ASSETS USED TO PURCHASE THE ITEMS ARE RESTRICTED BY DONORS, A RECLASSIFICATION TO NET ASSETS WITHOUT DONOR RESTRICTIONS IS MADE TO REFLECT THE RELEASE OF THE RESTRICTION WHEN THE PURCHASE IS MADE. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED ON THE ACCOMPANYING FINANCIAL STATEMENTS. PROCEEDS FROM SALES OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. THE ASSOCIATION'S COLLECTIONS ARE COMPRISED OF RARE BOOKS AND ARTIFACTS OF HISTORICAL SIGNIFICANCE THAT ARE HELD FOR EDUCATIONAL, RESEARCH, AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM THEIR SALES TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. PART III, LINE 4: THE ORGANIZATION'S LIBRARY HOLDS SOME 225,000 ITEMS, BOTH ARCHIVAL AND PUBLISHED, COVERING CONGREGATIONAL CHRISTIAN HISTORY AND A BROAD ARRAY OF RELATED TOPICS. ITS RARE BOOK SECTION INCLUDES AN UNUSUALLY RICH AND COMPLETE REPRESENTATION OF ENGLISH AND FIRST-GENERATION PURITAN WORKS. THE ARCHIVE OF COLONIAL-ERA CHURCH RECORDS IS ALSO EXTENSIVE, CONTAINING MANY SETS OF SEVENTEENTH-CENTURY DOCUMENTS AS WELL AS FULL COLLECTIONS FROM LARGE AND HISTORICALLY SIGNIFICANT MODERN CHURCHES LIKE BOSTON'S OLD SOUTH, ESTABLISHED IN 1669, AND PARK STREET CHURCH, FORMED IN 1809. MANY ARE AVAILABLE IN DIGITAL FORM AS PART OF THE HIDDEN HISTORIES COLLECTIONS, AND ACCESSIBLE ON ITS WEBSITE. THE LIBRARY ALSO CONTAINS A LARGE SERMON COLLECTION, SOME 15,000 INDIVIDUAL PIECES, COVERING THE PERIOD FROM THE LATE 1600S TO THE TWENTIETH CENTURY, IN BOTH MANUSCRIPT AND PRINTED FORM. PART V, LINE 4: THE ENDOWMENT IS USED TO SUPPORT THE ORGANIZATION'S OPERATIONS. PART X, LINE 2: THE ASSOCIATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT BELIEVES THAT THE ASSOCIATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS AS OF MARCH 31, 2024 AND 2023. 1 RESEARCH FELLOWSHIPS 5 6500 PART I, LINE 2: GRANT FUNDS ARE AWARDED TO RECIPIENTS IN ORDER TO SUPPORT THEM COMING TO THE LIBRARY TO DO RESEARCH. THE RECIPIENTS ARE NOT REQUIRED TO SUBMIT EVIDENCE OF HOW THE FUNDS WERE SPECIFICALLY USED. X 0 0 0 0 0 0 0 0 0 KYLE ROBERTS EXECUTIVE DIRECTOR 152897 0 0 0 0 0 483 0 29538 0 182918 0 0 0 X 1500 INSURED VALUE X SUPPLIES 4 1306 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT REPORTED IS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS' FINANCE AND AUDIT COMMITTEE REVIEWS THE COMPLETE FORM 990 FOLLOWING WHICH ALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVE A COMPLETE COPY OF THE FORM 990 AT LEAST 72 HOURS BEFORE IT IS FILED SO THEY MAY REVIEW IT AND ASK QUESTIONS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REVIEWS AND ENFORCES ANY CONFLICTS OF INTEREST BY THE BOARD OF DIRECTORS AND EMPLOYEES AND OPERATIONS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION ANNUALLY TAKING MARKET RATES/COMPARABILITY DATA INTO ACCOUNT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE INFORMATION AVAILABLE UPON REQUEST. THE INFORMATION WOULD BE SENT IN A HARD COPY UNLESS OTHERWISE AGREED UPON.