2025-11-04T13:51:35-06:00 2025-06-30 030210880 A M PEISCH & COMPANY LLP PO BOX 460 RUTLAND VT 057020326 990 2024-07-01 030181060 RUTLAND FREE LIBRARY ASSOCIATION INC RUTL 8027731860 10 COURT ST RUTLAND VT 05701 RANDAL SMATHERS LIBRARY DIRECTOR 8027731860 2025-10-28 1 0 ANDREW P SIMONDS CPA P01256493 8027732721 2024 2025-03-06 01:10:19Z RUTLAND FREE LIBRARY RANDAL SMATHERS 10 COURT ST RUTLAND VT 05701 1348962 0 X WWW.RUTLANDFREE.ORG X 1952 VT THE ORGANIZATION PROVIDES PUBLIC LIBRARY SERVICES IN RUTLAND, VT. ITS MISSION IS TO BRING PEOPLE, INFORMATION, AND IDEAS TOGETHER TO ENRICH LIVES AND TO BUILD A VIBRANT, STRONG COMMUNITY. 14 14 19 88 0 0 1047798 1074499 16172 16435 94346 258028 0 0 1158316 1348962 0 0 0 0 914017 1000308 0 0 40324 450057 535141 1364074 1535449 -205758 -186487 6849867 7022929 115903 110055 6733964 6912874 TO BRING PEOPLE, INFORMATION, AND IDEAS TOGETHER TO ENRICH LIVES AND TO BUILD A VIBRANT, STRONG COMMUNITY. 0 0 1173580 16435 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 FORPROFIT ORGANIZATIONS FOR INTERNAL AND PUBLIC INFORMATION USES. 1173580 1 0 0 0 0 0 0 0 0 1 0 0 0 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 0 0 0 1 7 0 1 19 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DARBY GORHAM 8027731860 10 COURT STREET RUTLAND VT 05701 X CLARE COPPOCK PRESIDENT 4.00 X X 0 0 0 MATT OLEWNIK VICE PRESIDENT 4.00 X X 0 0 0 JOANNE PENCAK TREASURER 4.00 X X 0 0 0 ALLYN KAHLE SECRETARY 4.00 X X 0 0 0 ANN BANNISTER TRUSTEE 1.00 X 0 0 0 GABI BOURASSA TRUSTEE 1.00 X 0 0 0 JOE BERTELLONI TRUSTEE 1.00 X 0 0 0 LEONARD DELORENZO TRUSTEE 1.00 X 0 0 0 CATHY SOLSAA TRUSTEE 1.00 X 0 0 0 RUSSELL GLITMAN TRUSTEE 1.00 X 0 0 0 KEVIN KLAMM TRUSTEE 1.00 X 0 0 0 CAROLYN MEUB TRUSTEE 1.00 X 0 0 0 CATHY REYNOLDS TRUSTEE 1.00 X 0 0 0 JOHN SKINNER TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 1074499 1074499 LIBRARY USER FEES 519100 16435 16435 16435 251078 251078 6950 0 6950 6950 6950 1348962 16435 0 258028 754682 546997 194090 13595 187253 135722 48158 3373 58373 42309 15013 1051 44610 44610 4367 4367 33937 33937 150464 142941 7523 6339 5031 1308 LIBRARY MATERIALS 152864 152864 LIBRARY PROGRAMS 78829 78829 OUTSIDE SERVICES 27042 19600 6955 487 SUPPLIES AND OTHER 16277 16277 20412 15350 3888 1174 1535449 1173580 321545 40324 167468 134068 39518 16858 6970 29345 36654 1702177 1638486 4911359 5189893 6849867 7022929 115903 110055 115903 110055 X 1661965 1604629 5071999 5308245 6733964 6912874 6849867 7022929 -186487 365397 0 X X 1 X 0 1 0 X 948477 1004510 982616 1047798 1074499 5057900 948477 1004510 982616 1047798 1074499 5057900 5057900 1164524 14412 61824 90014 251078 1581852 6639752 0.76180 0.74770 X 4578026 461565 214253 4825338 4656388 440737 519099 4578026 4516021 338048 197681 4656388 5214766 283073 -773503 208315 4516021 4419998 991447 196679 5214766 1.00000 1 0 0 BENEFICIAL INTEREST-PERPETUAL TRUST 4825338 VERMONT COMMUNITY FOUNDATION 364555 5189893 SCHEDULE D, PAGE 2, PART V, 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 LIBRARY FOR USE IN MAINTAINING AND OPERATING THE LIBRARY. FORM 990, PART VI, SECTION A, 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, PART VI, SECTION B, LINE 11B THE DRAFT OF FORM 990 WILL BE REVIEWED IN DETAIL BY THE FISCAL OFFICER, LIBRARY DIRECTOR, AND THE BOARD TREASURER. THE FINAL VERSION IS TO BE DISTRIBUTED TO THE FULL BOARD UPON FILING. FORM 990, PART VI, SECTION B, LINE 12C THE LIBRARY HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS REVIEWED FOR COMPLIANCE BY THE BOARD AND POLICY COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE PREPARES A SURVEY OF THE PAY RATE OF THE LIBRARY DIRECTORS HEADING UP LIBRARIES OF COMPARABLE SIZE. A RECOMMENDATION IS MADE BY THIS SUB-COMMITTEE IN AN EXECUTIVE SESSION TO THE FULL BOARD. THE BOARD PRESIDENT THEN PRESENTS ANY RATE ADJUSTMENT TO THE FISCAL OFFICER FOR IMPLEMENTATION THROUGH PAYROLL. FORM 990, PART VI, SECTION C, LINE 19 THE LIBRARY MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST TO ALL INTERESTED PARTIES. FORM 990, PART XII, LINE 1: THE LIBRARY HAS ADOPTED THE MODIFIED CASH BASIS METHOD OF ACCOUNTING, WHICH IS A BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. FEES CHARGED TO USERS OF THE LIBRARY AND FUNDS RECEIVED FROM BENEFACTORS ARE RECORDED ON A CASH BASIS. REVENUES FROM TOWN SUPPORT AND LIBRARY EXPENSES ARE RECORDED ON AN ACCRUAL BASIS. THE LIBRARY DOES NOT CAPITALIZE LONG-TERM FIXED ASSETS.