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        <InvestmentEarningsOrLossesAmt>4669</InvestmentEarningsOrLossesAmt>
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        <EndYearBalanceAmt>120000</EndYearBalanceAmt>
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        <EndYearBalanceAmt>120000</EndYearBalanceAmt>
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        <FormAndLineReferenceDesc>Part V, Line 4: Intended uses of the endowment fund.</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD DESIGNATED RESERVE FOR WORKING CAPITAL, AND FOR STRATEGIC AND FUTURE ENDOWMENT PURPOSES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>TS MCCORMICK AND RACHEL MCCORMICK ARE RELATED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>SUMMARY OF CHANGES TO BYLAWS OF THE ALOHA COMMUNITY LIBRARY ASSOCIATION (ADOPTED BY ACLA BOARD OF DIRECTORS 9/25/2024): 1. MEMBERSHIP TERMINOLOGY: IN THE UPDATED BYLAWS, MEMBERS OF THE ASSOCIATION ARE REFERRED TO AS "GUARDIANS" TO DISTINGUISH THEM FROM LIBRARY PATRONS. 2. AGE REQUIREMENT: THE UPDATED BYLAWS SPECIFY THAT MEMBERSHIP IS AVAILABLE TO ANY PERSON OVER THE AGE OF 14 (THE FORMER BYLAWS DID NOT SPECIFY AN AGE REQUIREMENT). 3. BOARD'S DISCRETION: THE UPDATED BYLAWS STATE THAT THE MINIMUM ANNUAL DONATION AMOUNT IS DETERMINED BY THE BOARD OF DIRECTORS, AT THEIR DISCRETION. THE FORMER BYLAWS STIPULATED THE ANNUAL MEMBERSHIP FEE AMOUNT. 4. RENEWAL OF GUARDIANSHIP: THE UPDATED BYLAWS INTRODUCE AN ANNUAL ENROLLMENT OF GUARDIANS AND REQUIRE RENEWAL OF COMMITMENT DURING THIS PERIOD, STREAMLINING AND SIMPLIFYING ADMINISTRATION FOR THE LIBRARY STAFF. 5. REMOTE PARTICIPATION: THE UPDATED BYLAWS CLARIFY THAT GUARDIANS CAN ATTEND MEETINGS PHYSICALLY OR THROUGH REMOTE COMMUNICATION LIKE VIDEOCONFERENCE. 6. OFFICERS' TERMS AND ROLES: THE UPDATED BYLAWS SPECIFY THAT OFFICERS SERVE ONE-YEAR TERMS AND MAY BE ELECTED TO MULTIPLE TERMS. IT ALSO ALLOWS FOR AN OFFICER TO HOLD MORE THAN ONE POSITION IN THE EVENT OF A VACANCY, AND THE PRESIDENT CAN ALSO SERVE AS TREASURER (BUT NOT AS SECRETARY) CONCURRENTLY, IN COMPLIANCE WITH CURRENT LAW. 7. VICE PRESIDENT'S RESPONSIBILITIES: THE UPDATED BYLAWS ASSIGN SPECIFIC RESPONSIBILITIES TO THE VICE PRESIDENT REGARDING THE ANNUAL ENROLLMENT OF GUARDIANS AND COORDINATING THE PROCESS FOR ESTABLISHING ANNUAL DONATIONS. 8. BOARD MEETING FREQUENCY: THE UPDATED BYLAWS STATE THAT REGULAR MEETINGS OF THE BOARD OF DIRECTORS SHALL BE HELD EVERY OTHER MONTH, COMPARED TO MONTHLY IN THE FORMER BYLAWS. 9. COMMITTEE COMPOSITION: THE EXECUTIVE COMMITTEE IN THE UPDATED BYLAWS INCLUDES THE PRESIDENT, VICE PRESIDENT, TREASURER, AND SECRETARY, WHEREAS THE FORMER BYLAWS ONLY MENTION THE PRESIDENT, VICE PRESIDENT (PRESIDENT-ELECT), AND IMMEDIATE PAST PRESIDENT. 10. RECORDS INSPECTION: THE UPDATED BYLAWS ADD THAT THE ASSOCIATION MAY CHARGE REASONABLE FEES RELATED TO REQUESTS FOR COPIES OF RECORDS. 11. LIBRARY DIRECTOR'S DISCRETION: THE UPDATED BYLAWS GIVE THE LIBRARY DIRECTOR DISCRETION TO DETERMINE WHO IS RESPONSIBLE ENOUGH TO USE CERTAIN RESTRICTED BOOKS WITHIN THE LIBRARY. THIS DECISION WAS HELD BY THE BOARD IN THE FORMER BYLAWS. 12. RULES OF ORDER: THE UPDATED BYLAWS INDICATE THAT THE BOARD SHALL ADOPT RULES OF ORDER FOR ASSOCIATION MEETINGS, SUPPLEMENTING THE EXISTING RULES AND REGULATIONS, WHICH IS NOT SPECIFIED IN THE CURRENT BYLAWS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 FILING WAS REVEIWED BY THE FINANCE COMMITTEE AND PRESENTED TO THE BOARD AT ITS MONTHLY BOARD MEETING PRIOR TO BEING FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD. BOARD MEMBERS ARE REMINDED OF THEIR DUTY TO DISCLOSE ANY CONFLICTS OF INTEREST PER THE POLICY, AND ARE ASKED IF THERE ARE ANY THAT THEY NEED TO DISCLOSE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE ON WEBSITE AND UPON REQUEST.</ExplanationTxt>
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</Return>