TY 2022 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) KEVIN BORQUE......................................................................
REGIONAL REPRESENTATIVE

2.00
.................
0.00

(2) WENDY KNAPP......................................................................
COSLA REP

1.00
.................
0.00

(3) KATHY ZAPPITELLO......................................................................
PAST PRESIDENT

2.00
.................
0.00

(4) PATRICK BODILY......................................................................
REGIONAL REPRESENTATIVE

2.00
.................
0.00

(5) ERIN SILVA......................................................................
REGIONAL REPRESENTATIVE

2.00
.................
0.00

(6) PHILLIP CARTER......................................................................
REGIONAL REPRESENTATIVE

2.00
.................
0.00

(7) BETH VENDETTI......................................................................
TREASURER

2.00
.................
0.00

(8) KRIST OBRIST......................................................................
SECRETARY

2.00
.................
0.00

(9) BAILEE HUTCHINSON......................................................................
PRESIDENT

10.00
.................
0.00

(10) JENNIE GARNER......................................................................
VPPRESIDENT-ELECT

2.00
.................
0.00

(11) KATE LAUGHLIN......................................................................
EXECUTIVE DIRECTOR

40.00
.................
0.00

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

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SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

Name of the organization

THE ASSOCIATION FOR RURAL AND SMALL LIBRARIES

Employer identification number

45-1470895

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2022

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2022 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2020 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2022. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2021. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2021. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2022

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	51,835	66,847	69,141	504,449	862,034	1,554,306
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	234,298	250,927	116,426	223,210	279,459	1,104,320
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5	286,133	317,774	185,567	727,659	1,141,493	2,658,626
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.			5,000			5,000
c	Add lines 7a and 7b..			5,000			5,000
8	Public support. (Subtract line 7c from line 6.)						2,653,626

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2018	(b) 2019	(c) 2020	(d) 2021	(e) 2022	(f) Total
9	Amounts from line 6...	286,133	317,774	185,567	727,659	1,141,493	2,658,626
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	1,932	7,248	2,957	46	30	12,213
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.	1,932	7,248	2,957	46	30	12,213
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.					475	475
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..			1,000	176	3,134	4,310
13	Total support. (Add lines 9, 10c, 11, and 12.)..	288,065	325,022	189,524	727,881	1,145,132	2,675,624

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2022 (line 8, column (f) divided by line 13, column (f)) .........

99.180 %

Public support percentage from 2021 Schedule A, Part III, line 15 ...............

98.900 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2022 (line 10c, column (f) divided by line 13, column (f)) ......

0 %

Investment income percentage from 2021 Schedule A, Part III, line 17 .............

1.000 %

19a

33 1/3% support tests-2022. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3% support tests—2021. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2022

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2022

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2022

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2022

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2022 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2022	(iii) Distributable Amount for 2022
1 Distributable amount for 2022 from Section C, line 6
2 Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2022:
a From 2017.......
b From 2018.......
c From 2019.......
d From 2020.......
e From 2021.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2022 distributable amount
i Carryover from 2017 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2022 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2022 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2023. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2018.....
b Excess from 2019.....
c Excess from 2020.....
d Excess from 2021.....
e Excess from 2022.....

Schedule A (Form 990) (2022)

Schedule A (Form 990) 2022

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
Other income Part II line 10 or Part III line 12	BILLABLE EXPENDITURE REVENUE

Schedule A (Form 990) 2022

Additional Data

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Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

Name of the organization
THE ASSOCIATION FOR RURAL AND SMALL LIBRARIES

Employer identification number
45-1470895

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) HOLBROOK PUBLIC LIBRARY 4 HOTEL ROAD WARWICK,MA01378	92-1235159	501C3	5,000	SUSTAINABILITY
(2) LUBEC MEMORIAL LIBRARY 55 WATER STREET LUBEC,ME04652	01-0284221	501C3	5,400	SUSTAINABILITY
(3) KATAHDIN PUBLIC LIBRARY 20 LIBRARY ST ISLAND FALLS,ME04747	01-4939355	501C3	5,535	SUSTAINABILITY
(4) FRIENDS OF CANAAN TOWN LIBRARY 1173 US ROUTE 4 PO BOX 368 CANAAN,NH03741	26-2403917	501C3	5,559	SUSTAINABILITY
(5) WARWICK FREE PUBLIC LIBRARY 4 HOTEL ROAD WARWICK,MA01378	04-6001338	501C3	5,900	SUSTAINABILITY
(6) CLAPP MEMORIAL LIBRARY 19 S MAIN ST BELCHERTOWN,MA01007	04-6068806	501C3	6,000	SUSTAINABILITY
(7) WATERFORD LIBRARY ASSOCIATION PO BOX 176 WATERFORD,ME04088	23-7043620	501C3	6,000	SUSTAINABILITY
(8) PUTNEY PUBLIC LIBRARY 55 MAIN STREET PUTNEY,VT05346	03-6003390	501C3	6,115	SUSTAINABILITY
(9) JAQUITH PUBLIC LIBRARY 122 SCHOOL ST RM 2 MARSHFIELD,VT05658	03-6005590	501C3	6,500	SUSTAINABILITY
(10) RANDOLPH PUBLIC LIBRARY 130 DURAND ROA RANDOLPH,NH03593	30-0217827	501C3	7,180	SUSTAINABILITY
(11) TOWN OF PLYMPTON LIBRARY ASSOCIATIO 248 MAIN STREET PLYMPTON,MA02367	04-6071437	501C3	7,354	SUSTAINABILITY
(12) PEMBROKE LIBRARY ASSOCIATION 221 OLD COUNTY ROAD PEMBROKE,ME04666	01-0544164	501C3	7,500	SUSTAINABILITY
(13) MATTAWAMKEAG PUBLIC LIBRARY PO BOX 260 MATTAWAMKEAG,ME04459	01-6000261	501C3	7,887	SUSTAINABILITY
(14) BARNET PUBLIC LIBRARY 147 CHURCH STPO BOX 34 BARNET,VT05821	03-6000355	501C3	8,033	SUSTAINABILITY
(15) FRIENDS OF THE AMESBURY PUBLIC LIBR 149 MAIN STREET AMESBURY,MA01913	04-3104159	501C3	8,200	SUSTAINABILITY
(16) MONTAGUE PUBLIC LIBRARIES 201 AVENUE A TURNERS FALLS,MA01376	04-6001231	501C3	8,465	SUSTAINABILITY
(17) SPRINGFIELD TOWN LIBRARY 43 MAIN STREET SPRINGFIELD,VT05156	35-2537217	501C3	8,580	SUSTAINABILITY
(18) LIBERTY LIBRARY ASSOCIATION PO BOX 280 59 MAIN ST LIBERTY,ME04949	01-0500925	501C3	8,772	SUSTAINABILITY
(19) FRIENDS OF THE GLADYS E KELLY PUBL 2 LAKE STREET WEBSTER,MA01570	14-1930471	501C3	9,000	SUSTAINABILITY
(20) WESTFORD PUBLIC LIBRARY 1717 VT ROUTE 128 WESTFORD,VT05494	03-6000757	501C3	9,183	SUSTAINABILITY
(21) FRIENDS OF THE HOPEDALE LIBRARY IN 50 HOPEDALE STREET HOPEDALE,MA01747	04-2790947	501C3	10,000	SUSTAINABILITY
(22) ORFORD SOCIAL LIBRARY BOX 189 ORFORD,NH03777	02-6012542	501C3	10,000	SUSTAINABILITY
(23) FRIENDS OF THE ALLENSTOWN PUBLIC LI 59 MAIN STREET SUNCOOK,NH03275	46-4484544	501C3	11,000	SUSTAINABILITY
(24) WHITEFIELD OFFICIAL LIBRARY FRIENDS 8 LANCASTER ROAD WHITEFIELD,NH03598	92-1486509	501C3	14,410	SUSTAINABILITY
(25) PIERMONT PUBLIC LIBRARY PO BOX 6 130 RTE 10 PIERMONT,NH03779	36-4252920	501C3	17,452	SUSTAINABILITY
(26) LINCOLN LIBRARY INC 222 WEST RIVER ROAD BRISTOL,VT05443	03-0301455	501C3	14,952	SUSTAINABILITY
(27) ASHBY FREE PUBLIC LIBRARY 812 MAIN STREET ASHBY,MA01431	04-3183155	501C3	15,000	SUSTAINABILITY
(28) BIXBY MEMORIAL FREE LIBRARY 258 MAIN STREET VERGENNES,VT05491	41-2102562	501C3	15,000	SUSTAINABILITY
(29) BUCK MEMORIAL LIBRARY 47 MAIN STREET BOX DD BUCKSPORT,ME04416	01-0215913	501C3	15,000	SUSTAINABILITY
(30) CASCO LIBRARY ASSOCIATION DBA CASC PO BOX 420 CASCO,ME04015	01-6022468	501C3	15,000	SUSTAINABILITY
(31) CHARLOTTE HOBBS MEMORIAL LIBRARY PO BOX 105 LOVELL,ME04051	01-6021794	501C3	15,000	SUSTAINABILITY
(32) CUSHMAN LIBRARY PO BOX 248 28 CHURCH STREET BERNARDSTON,MA01337	04-6001088	501C3	15,000	SUSTAINABILITY
(33) CUTLER MEMORIAL LIBRARY 151 HIGH STREET P O BOX 186 PLAINFIELD,VT05667	03-0193796	501C3	15,000	SUSTAINABILITY
(34) D A HURD PUBLIC LIBRARY ASSOC 41 HIGH STREET NORTH BERWICK,ME03906	01-0221132	501C3	15,000	SUSTAINABILITY
(35) HARRISON VILLAGE LIBRARY PO BOX 597 HARRISON,ME04040	01-6013774	501C3	15,000	SUSTAINABILITY
(36) HOLLIS CENTER PUBLIC LIBRARY PO BOX 119 HOLLIS CENTER,ME04042	01-0339973	501C3	15,000	SUSTAINABILITY
(37) LAWRENCE MEMORIAL LIBRARY 40 NORTH STREET BRISTOL,VT05443	16-1699298	501C3	15,000	SUSTAINABILITY
(38) FRIENDS OF LEE LIBRARY LEE PUBLIC 9 MAST ROAD LEE,NH03861	04-3381930	501C3	15,000	SUSTAINABILITY
(39) LIVERMORE PUBLIC LIBRARY 22 CHURCH STREET LIVERMORE,ME04253	01-6055298	501C3	15,000	SUSTAINABILITY
(40) FRIENDS OF THE MEREDITH PUBLIC LIBR PO BOX 808 MEREDITH,NH03253	80-0179285	501C3	15,000	SUSTAINABILITY
(41) FRIENDS OF THE MILBRIDGE PUBLIC LIB PO BOX 128 MILBRIDGE,ME04658	01-0486394	501C3	15,000	SUSTAINABILITY
(42) RUSSELL MEMORIAL LIBRARY 92 MONKTON RIDGE NORTH FERRISBURGH,VT05473	03-0278229	501C3	15,000	SUSTAINABILITY
(43) SANBORNTON PUBLIC LIBRARY 27 MEETINGHOUSE HILL ROAD PO BOX 88 SANBORNTON,NH03269	02-0316150	501C3	15,000	SUSTAINABILITY
(44) VOLUNTOWN PUBLIC LIBRARY PO BOX 26 107 MAIN ST VOLUNTOWN,CT06384	06-1466095	501C3	15,000	SUSTAINABILITY
(45) WILLIAM A BACHELDER LIBRARY 12 CHASE HILL RD ANDOVER,NH03216	93-1756855	501C3	15,000	SUSTAINABILITY

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2022

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1) LITERACY	46	25,000	10,000	FMV	FREE EVENT ACCESS
(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
Monitoring procedures (Part I, line 2)	ARSL BOARD RECEIVE ASSISTANCE AS NEEDED FOR ATTENDING CONFERENCE AND THE ANNUAL RETREAT, INCLUDING THE PRESIDENTIAL STIPEND, BASED ON WHETHER THEIR EMPLOYER IS COVERING THEIR COSTS; IF THEY DO NOT, IF ITS CREATING HARDSHIP FOR THEM TO ATTEND. WE MANAGE REQUESTS FOR REIMBURSEMENT THROUGH A FORM THAT IS TRACKED BY OUR STAFF AND BOOKKEEPER.SCHOLARSHIPS FOR CONFERENCE ATTENDANCE ARE GRANTED THROUGH A COMPETITIVE APPLICATION PROCESS TO HELP COVER EXPENSES, SUCH AS REGISTRATION, LODGING, AND/OR TRAVEL. SCHOLARSHIP RECIPIENTS ARE EXPECTED TO ATTEND THE FULL CONFERENCE IN PERSON AND SUBMIT ANY RECEIPTS FOR REIMBURSEMENT THROUGH OUR ONLINE REIMBURSEMENT FORM TO RECEIVE THEIR TRAVEL STIPEND, IF INCLUDED IN THEIR AWARD. ARSL ACTS AS A PASS-THROUGH AGENT ON OCCASION FOR DISTRIBUTING GRANTS TO LIBRARIES WITH THE FUNDING COMING FROM AN EXTERNAL SOURCE. THESE GRANTS ARE AWARDED THROUGH A COMPETITIVE APPLICATION PROCESS USING FUNDING PROVIDED TO ARSL BY PARTNER FOUNDATIONS. IN 2022 ARSL FACILITATED TWO SUCH PASS-THROUGH GRANTS: ONE FUNDED BY PENGUIN RANDOM HOUSE, AND ONE FUNDED BY THE PRIVATE MANTON FOUNDATION. GRANT RECIPIENTS ARE REQUIRED TO COMPLETE A GRANT REPORT WITHIN 15 MONTHS OF RECEIVING FUNDING AS A CONDITION OF THEIR AWARD DETAILING THE USE OF FUNDING.

Return Reference

Explanation

Monitoring procedures (Part I, line 2)

ARSL BOARD RECEIVE ASSISTANCE AS NEEDED FOR ATTENDING CONFERENCE AND THE ANNUAL RETREAT, INCLUDING THE PRESIDENTIAL STIPEND, BASED ON WHETHER THEIR EMPLOYER IS COVERING THEIR COSTS; IF THEY DO NOT, IF ITS CREATING HARDSHIP FOR THEM TO ATTEND. WE MANAGE REQUESTS FOR REIMBURSEMENT THROUGH A FORM THAT IS TRACKED BY OUR STAFF AND BOOKKEEPER.SCHOLARSHIPS FOR CONFERENCE ATTENDANCE ARE GRANTED THROUGH A COMPETITIVE APPLICATION PROCESS TO HELP COVER EXPENSES, SUCH AS REGISTRATION, LODGING, AND/OR TRAVEL. SCHOLARSHIP RECIPIENTS ARE EXPECTED TO ATTEND THE FULL CONFERENCE IN PERSON AND SUBMIT ANY RECEIPTS FOR REIMBURSEMENT THROUGH OUR ONLINE REIMBURSEMENT FORM TO RECEIVE THEIR TRAVEL STIPEND, IF INCLUDED IN THEIR AWARD. ARSL ACTS AS A PASS-THROUGH AGENT ON OCCASION FOR DISTRIBUTING GRANTS TO LIBRARIES WITH THE FUNDING COMING FROM AN EXTERNAL SOURCE. THESE GRANTS ARE AWARDED THROUGH A COMPETITIVE APPLICATION PROCESS USING FUNDING PROVIDED TO ARSL BY PARTNER FOUNDATIONS. IN 2022 ARSL FACILITATED TWO SUCH PASS-THROUGH GRANTS: ONE FUNDED BY PENGUIN RANDOM HOUSE, AND ONE FUNDED BY THE PRIVATE MANTON FOUNDATION. GRANT RECIPIENTS ARE REQUIRED TO COMPLETE A GRANT REPORT WITHIN 15 MONTHS OF RECEIVING FUNDING AS A CONDITION OF THEIR AWARD DETAILING THE USE OF FUNDING.

Schedule I (Form 990) 2022

Additional Data

Software ID:
Software Version:

Return Reference

Explanation

Management duties delegation Part VI line 3

ARSL CONTRACTS WITH PRIMARY SOURCE TO MANAGE OPERATIONS, MEMBER SUPPORT, EVENTS AND FINANCIAL MANAGEMENT. TOTAL COST WAS $155,900 PLUS EXPENSES.

Members or stockholder classes and rights Part VI line 6

ARSL HAS INDIVIDUAL, NON-PROFIT, ADVOCATE, STUDENT, LIBRARY AND BUSINESS MEMBERSHIPS. THIS IS LARGELY COMPOSED OF LIBRARIANS AND LIBRARIES

Member election for additional members Part VI line 7a

MEMBERS IN GOOD STANDING MAY RUN FOR BOARD ELECTION. ALL MEMBERS HAVE A VOTE IN THE ANNUAL BOARD ELECTIONS.

Form 990 governing body review Part VI line 11

THE 990 IS SHARED WITH THE BOARD TREASURER, PRESIDENT, AND FINANCE COMMITTEE FOR REVIEW. THE FINAL VERSION IS SHARED WITH THE BOARD OF DIRECTORS.

Conflict of interest policy compliance Part VI line 12c

THE POLICY IS REVIEWED IN AN ANNUAL BOARD ORIENTATION AND THE EXECUTIVE DIRECTOR MONITORS BOARD ACTIVITY OVER THE COURSE OF THE YEAR.

CEO executive director top management comp Part VI line 15a

THE BOARD PRESIDENT AND EXECUTIVE BOARD REVIEW CONTRACT AND PERFORMANCE WITH THE MANAGEMENT COMPANY ON AN ANNUAL BASIS.

Governing documents etc available to public Part VI line 19

BYLAWS AND SELECT POLICIES ARE AVAILABLE ON THE ORGANIZATIONS WEBSITE. QUARTERLY FINANCIAL STATEMENTS ARE AVAILABLE WITHIN BOARD MEETING MINUTES, PUBLISHED ON THE WEBSITE.

1	Briefly describe the organization’s mission or most significant activities: ARSL BUILDS STRONG COMMUNITIES THROUGH ADVOCACY, PROFESSIONAL DEVELOPMENT, AND ELEVATING THE IMPACT OF RURAL AND SMALL LIBRARIES.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	9
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	9
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	150
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	475
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	504,449	862,034
9	Program service revenue (Part VIII, line 2g) .........	222,185	278,825
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	46	30
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	1,201	4,243
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	727,881	1,145,132
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	6,981	562,277
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	716,229	501,927
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	723,210	1,064,204
19	Revenue less expenses. Subtract line 18 from line 12.......	4,671	80,928
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	577,773	594,148
21	Total liabilities (Part X, line 26).............	137,758	80,663
22	Net assets or fund balances. Subtract line 21 from line 20.....	440,015	513,485

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 870,720 including grants of $ 562,277 ) (Revenue $ 278,825 )
	ARSL SUCCESSFULLY HELD ITS ANNUAL CONFERENCE, BOTH IN-PERSON AND ONLINE. MORE THAN 900 ATTENDEES PARTICIPATED IN THIS FOUR-DAY PROFESSIONAL DEVELOPMENT EVENT. ARSL LEADERSHIP INSTITUTE PROVIDED LEADERSHIP DEVELOPMENT EDUCATION FOR 30 LIBRARIANS SERVING SMALL, RURAL LIBRARIES. THE INSTITUTE HAS BEEN SUPPORTED BY A FEDERAL IMLS GRANT OF APPROXIMATELY $250K OVER A 3-YEAR PERIOD (2020-2023). ARSL MONTHLY TRAINING AND NETWORKING SERIES, THE ARSL TRAIN. HELD VIRTUALLY OVER ZOOM THIS SERIES PROVIDES PROFESSIONAL DEVELOPMENT AND NETWORKING OPPORTUNITIES FOR ARSLS 2000+ MEMBERS, AS WELL AS NONMEMBERS NATIONWIDE.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses870,720

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..		1a
b	Membership dues..		1b	99,534
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	762,500

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		862,034

		Business Code
2a	ANNUAL CONFERENCE	900099	278,825	278,825
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		278,825

3 Investment income (including dividends, interest, and othersimilar amounts) ......			30			30
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	634
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..			634	634
Business Code			Miscellaneous Revenue
11a	ADVERTISING INCOME		900099	475		475
b	BILLABLE EXPENDITURE RE		900099	3,134	3,134
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			3,609
12	Total revenue. See instructions.....			1,145,132	282,593	475	30

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	527,277	527,277
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	35,000	35,000
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......	155,900		155,900
b	Legal .........
c	Accounting ...........	12,928		12,928
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....	6,256	5,288	968
13	Office expenses .......	10,244	7,510	2,734
14	Information technology ......	15,946	14,558	1,388
15	Royalties ..
16	Occupancy ...........
17	Travel ............	230	230
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	226,796	217,707	9,089
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	1,109		1,109
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	PROCESSING FEES	9,317		9,317
b	GRANT ADMIN & MANAGEMENT	63,201	63,150	51
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	1,064,204	870,720	193,484	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		274,882	1	245,345
2	Savings and temporary cash investments .........		250,034	2	250,065
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............		42,745	4	89,097
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......		10,112	9	9,641
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .			11
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........			15
16	Total assets. Add lines 1 through 15 (must equal line 33)...		577,773	16	594,148

17	Accounts payable and accrued expenses .....	95,031	17	12,042
18	Grants payable ...		18
19	Deferred revenue .........	42,727	19	68,621
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	137,758	26	80,663

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	440,015	27	513,485
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	440,015	32	513,485
33	Total liabilities and net assets/fund balances ........	577,773	33	594,148

Name of organization THE ASSOCIATION FOR RURAL AND SMALL LIBRARIES

Part I Contributors	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (2022)

Name of organization THE ASSOCIATION FOR RURAL AND SMALL LIBRARIES		Employer identification number 45-1470895

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (2022)


Name of organization THE ASSOCIATION FOR RURAL AND SMALL LIBRARIES			Employer identification number 45-1470895
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.