2026-04-02T14:59:18-05:00 2025-06-30 411534805 CARPENTER EVERT & ASSOCIATES LTD 7760 FRANCE AVE S SUITE 940 BLOOMINGTON MN 55435 990 2024-07-01 411380553 NORTHERN LIGHTS LIBRARY NETWORK NORT 2184771750 PO BOX 136 - 1104 7TH AVENUE SOUTH MOORHEAD MN 56563 KATHY ENGER EXECUTIVE DIRECTOR 2184771750 2026-03-27 1 0 MARC COLIN P00560855 9528310085 2026-03-27 2024 2025-03-06 01:10:19Z KATHY B ENGER PO BOX 136 - 1104 7TH AVENUE SOUTH MOORHEAD MN 56563 363251 0 X HTTP://NLLN.ORG X GOVERNMENT 1978 MN SEE SCHEDULE O. 12 12 2 12 0 0 335822 348119 0 0 9079 15132 0 0 344901 363251 0 0 0 0 182191 185639 0 0 0 84507 99152 266698 284791 78203 78460 435819 518548 50535 54804 385284 463744 X SEE SCHEDULE O. 0 0 202987 SEE SCHEDULE O. 202987 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 15 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 120058 0 7804 GLENN HEINECKE PRESIDENT 1.00 X X 0 0 0 JOE GOULD 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 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 RUTH HOLMGREN 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 CHIZUKO SHASTRI MEMBER 1.00 X 0 0 0 KERI YOUNGSTRAND MEMBER 1.00 X 0 0 0 120058 0 7804 1 0 0 0 0 348119 348119 15132 15132 363251 0 0 15132 127862 85412 42450 41183 27022 14161 4469 2948 1521 12125 8063 4062 19610 19610 8819 8819 7200 7200 6667 6667 637 637 1265 1265 SPECIAL PROJECTS 20422 20422 RESOURCE SHARING 17500 17500 CONTINUING EDUCATION 10893 10893 MEMBERSHIPS AND SUBSCRI 6139 6139 284791 202987 81804 0 191418 294442 208031 189280 33645 33701 2725 1125 4636 4636 0 0 435819 518548 50535 54804 50535 54804 X 385284 463744 385284 463744 435819 518548 78460 0 X X 0 1 X 1 0 X 218275 227566 228999 335822 348119 1358781 218275 227566 228999 335822 348119 1358781 1358781 5088 589 1678 9079 15132 31566 1390347 0.97730 0.97910 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 363251 0 363251 0 363251 284791 0 284791 0 284791 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 PROGRAM SUMMARIES - 1,800 PARTICIPANTS IN PROFESSIONAL DEVELOPMENT WORKSHOPS; 33,802 EBOOK, EAUDIO BOOK, AND MEDIA CIRCULATIONS; 10,500 ELECTRONIC COMMUNICATION AMONG MEMBERS; 9,508 UNIQUE WEBSITE VISITORS; 92,104 WEBSITE HITS; 112 SCHOOL LIBRARIES WITHIN THE NORTHSTAR LIBRARY CONSORTIUM RECEIVING SUPPORT FOR THE DESTINY ONLINE CATALOG; 774 BOOKMOBILE CIRCULATIONS THROUGH VIKING LIBRARY SYSTEM WITH CAMPBELL SCHOOL. 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.