2024-12-17T16:18:17-06:00 2024-06-30 411534805 CARPENTER EVERT & ASSOCIATES LTD 7760 FRANCE AVE S SUITE 940 BLOOMINGTON MN 55435 990 2023-07-01 411380553 NORTHERN LIGHTS LIBRARY NETWORK NORT 2184771750 PO BOX 136 - 1104 7TH AVENUE SOUTH MOORHEAD MN 56563 KATHY ENGER EXECUTIVE DIRECTOR 2184771750 2024-12-17 1 0 MARC COLIN P00560855 9528310085 2024-12-17 2023 2024-10-15 13:58:12Z KATHY B ENGER PO BOX 136 - 1104 7TH AVENUE SOUTH MOORHEAD MN 56563 344901 0 X HTTP://NLLN.ORG X GOVERNMENT 1978 MN SEE SCHEDULE O. 12 12 2 20 0 0 228999 335822 0 0 1678 9079 0 0 230677 344901 0 0 0 0 176711 182191 0 0 0 61097 84507 237808 266698 -7131 78203 352870 435819 45789 50535 307081 385284 X SEE SCHEDULE O. 0 0 187032 SEE SCHEDULE O. 187032 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X X THE ORGANIZATION 2184771750 PO BOX 136 - 1104 7TH AVENUE SOUTH MOORHEAD MN 56563 KATHY ENGER EXECUTIVE DIRECTOR 40.00 X 116486 0 7020 GLENN HEINECKE PRESIDENT 1.00 X X 0 0 0 GEORGE DEISS VICE PRESIDENT 1.00 X X 0 0 0 SHERI LEVASSEUR SECRETARY 1.00 X X 0 0 0 KEVIN BAGGETT TREASURER 1.00 X X 0 0 0 NANETTE ALBRIGHT MEMBER 1.00 X 0 0 0 LINA BELAR MEMBER 1.00 X 0 0 0 PAULA DEMARS MEMBER 1.00 X 0 0 0 JOE GOULD MEMBER 1.00 X 0 0 0 LYNN EATON MEMBER 1.00 X 0 0 0 BETHANY HAIT MEMBER 1.00 X 0 0 0 LINDA HOLECEK MEMBER 1.00 X 0 0 0 CHARLIE LINDBERG MEMBER 1.00 X 0 0 0 KAREN QUALEY MEMBER 1.00 X 0 0 0 LINDA SCHELL MEMBER 1.00 X 0 0 0 ERIN SMITH MEMBER 1.00 X 0 0 0 LAURIE JO VILLWOCK MEMBER 1.00 X 0 0 0 116486 0 7020 1 0 0 0 0 335822 335822 9079 9079 344901 0 0 9079 123505 82556 40949 41616 27818 13798 4854 3245 1609 12216 8166 4050 19260 19260 4158 4158 6960 6960 6618 6618 604 604 1219 1219 SPECIAL PROJECTS 18610 18610 RESOURCE SHARING 17509 17509 CONTINUING EDUCATION 7766 7766 MEMBERSHIPS AND SUBSCRI 1803 1803 266698 187032 79666 0 69786 191418 258498 208031 21891 33645 2695 2725 4636 4636 0 0 352870 435819 45789 50535 45789 50535 X 307081 385284 307081 385284 352870 435819 78203 0 X X 0 1 X 1 0 X 218396 218275 227566 228999 335822 1229058 218396 218275 227566 228999 335822 1229058 1229058 7314 5088 589 1678 9079 23748 2489 2489 1255295 0.97910 0.98060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 0 0 0 0 4636 4636 0 0 X 344901 0 344901 0 344901 266698 0 266698 0 266698 PART X, LINE 2: THE ORGANIZATION IS A GOVERNMENT ENTITY FORMED UNDER MINNESOTA STATUTES AND ALSO HAS A TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS ADOPTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ASC 740-10. THE ORGANIZATIONS POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS, AT LEAST ANNUALLY, FOR THE POTENTIAL FOR INCOME TAX EXPOSURE FROM UNRELATED BUSINESS INCOME OR FROM LOSS OF NONPROFIT STATUS. THE ORGANIZATION CONTINUES TO OPERATE CONSISTENT WITH ITS ORIGINAL EXEMPTION APPLICATION AND EACH YEAR TAKES THE NECESSARY ACTIONS TO MAINTAIN ITS EXEMPT STATUS. IT HAS BEEN CLASSIFIED AS A GOVERNMENTAL ENTITY THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. IN COMPLIANCE WITH ITS EXEMPT STATUS, THE ORGANIZATION ANNUALLY FILES A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990). FORM 990, PART III, LINE 4A BRING VIKING LIBRARY SYSTEM BOOKMOBILE SERVICE TO CAMPBELL SCHOOL. CAMPBELL IS LOCATED IN THE LAKE AGASSIZ REGIONAL LIBRARY SYSTEM (LARL) AND LARL DOES NOT HAVE A BOOKMOBILE. NLLN CAM PROVIDE THIS SUPPORT BECAUSE BOTH REGIONAL LIBRARY SYSTEMS ARE IN THE NLLN REGION. THE BOOKMOBILE SUPPORTS STUENTS, TEACHERS, SCHOOL CURRICULUM AD RESIDENTS IN THE CAMPBELL REGION. THE NEAREST PUBLIC LIBRARY FROM CAMPBELL IS BRECKENRIDGE, 17 MILES FROM CAMPBELL. IT IS ESSENTIAL TO BRING BOOKS TO AREAS OF MINNESOTA LOCATED IN BOOK DESERTS. IN-PERSON "BETTER TOGETHER" WORKSHOP EVERY JUNE AT LAKES COUNTRY SERVICE COOPERATIVE IN FERGUS FALLS BRINGS TOGETHER LIBRARIANS AND EDUCATORS TO LEARN NEW CONCEPTS AND IDEAS, GET TO KNOW ONE ANOTHER, AND SUPPORT EACH OTHER IN THE WORK WE ALL DO TOGETHER. SCHOOL, PUBLIC, AND ACADEMIC LIBRARIANS IN THE REGION ARE SERVED. EBOOK AND EAUDIO BOOK SUPPORT FOR THREE REGIONAL PUBLIC LIBRARIES IN THE NLLN REGION SERVES CITIZENS IN NEARLY ONE THIRD OF THE STATE OF MINNESOTA. FORM 990, PART III, LINE 1 FUNDED BY THE MINNESOTA LEGISLATURE THROUGH THE MINNESOTA DEPARTMENT OF EDUCATION, NORTHERN LIGHTS LIBRARY NETWORK (NLLN) IS A COOPERATIVE SYSTEM OF TWO HUNDRED EIGHTY ACADEMIC, PUBLIC, SCHOOL, AND SPECIAL LIBRARIES IN TWENTY-THREE COUNTIES IN NORTH-CENTRAL, NORTHWEST, AND WEST-CENTRAL MINNESOTA, WORKING AT THE GRASSROOTS LEVEL TO BRING TOGETHER ALL TYPES OF LIBRARIES AND COLLECTIONS IN THE REGION TO DISCOVER, ENHANCE, AND SHARE RESOURCES THROUGH ADMINISTRATIVE, TECHNOLOGICAL, AND EDUCATIONAL SUPPORT. MINNESOTA STATUTES 1979 SUPPLEMENT, SECTION 134.351, SUBDIVISION 3 STATES, "IN ORDER FOR A MULTI-COUNTY, MULTI-TYPE LIBRARY SYSTEM TO QUALIFY FOR PLANNING, DEVELOPMENT, OR OPERATING EACH PARTICIPATING LIBRARY IN THE SYSTEM SHALL ADOPT AN ORGANIZATIONAL AGREEMENT PROVIDING FOR THE FOLLOWING: SHARING OF RESOURCES AMONG ALL PARTICIPATING LIBRARIES; LONG-RANGE PLANNING FOR COOPERATIVE PROGRAMS; THE DEVELOPMENT OF A DELIVERY SYSTEM FOR SERVICES AND PROGRAMS; THE DEVELOPMENT OF A BIBLIOGRAPHIC DATABASE; AND A COMMUNICATIONS SYSTEM AMONG ALL COOPERATING LIBRARIES". ALL OF NLLN'S PROGRAMS FOLLOW THE FIVE REQUIREMENTS NAMED IN MINNESOTA STATUTE 134.351. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS AVAILABLE TO AGENCIES HAVING A BIBLIOGRAPHICALLY ORGANIZED COLLECTION OF MATERIALS AVAILABLE TO USERS FOR REFERENCE INFORMATION AND UNDER CIRCULATION CONTROL SYSTEM, AVAILABLE FOR READING, LISTENING, AND/OR VIEWING, AND STAFFED WITH IDENTIFIED AND TRAINED PERSONNEL TO ASSIST USERS IN LOCATING AND SECURING MATERIALS AND INFORMATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERSHIP GROUPS SELECT THE GOVERNING BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B PRESENTED AND REVIEWED AT A NLLN GOVERNING BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND EMPLOYEES ARE COVERED BY THE CONFLICT OF INTEREST POLICY. THE EXECUTIVE DIRECTOR REVIEWS THE CONFLICT FORMS ANNUALLY. IF A POTENTIAL CONFLICT EXISTS, THE BOARD MEMBER WOULD BE ASKED TO LEAVE DURING THE DISCUSSION OF AND VOTE ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 A FORMAL REVIEW IS COMPLETED ANNUALLY. COMPARABILITY DATA IS USED TO COMPARE COMPENSATION THROUGH THE MINNESOTA PAY EQUITY REPORT. THE NLLN EXECUTIVE COMMITTEE IS RESPONSIBLE FOR THE FORMAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR AND A RECOMMENDATION TO THE ENTIRE BOARD THAT VOTES TO APPROVE. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST. HELD IN NLLN'S POLICY HANDBOOK AND SIGNED YEARLY BY NLLN GOVERNING BOARD. FORM 990, PART XII, LINE 2C. NO CHANGE FROM PRIOR YEAR.