Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 173,871 | 54,060 | 306,037 | 420,075 | 34,426 | 988,469 |
| 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 | 1,984,569 | 1,826,990 | 2,219,939 | 2,202,293 | 2,257,591 | 10,491,382 |
| 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 | 2,158,440 | 1,881,050 | 2,525,976 | 2,622,368 | 2,292,017 | 11,479,851 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| 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. | 0 | |||||
| c | Add lines 7a and 7b.. | 0 | |||||
| 8 | Public support. (Subtract line 7c from line 6.) | 11,479,851 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 2,158,440 | 1,881,050 | 2,525,976 | 2,622,368 | 2,292,017 | 11,479,851 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 75 | 31,263 | 34,896 | 34,391 | 40,844 | 141,469 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 75 | 31,263 | 34,896 | 34,391 | 40,844 | 141,469 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 3,935 | 4,080 | 7,722 | 9,903 | 5,691 | 31,331 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 2,162,450 | 1,916,393 | 2,568,594 | 2,666,662 | 2,338,552 | 11,652,651 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 | ||||
| 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | OTHER INCOME - 2020 AMOUNT: $ 3,935. 2021 AMOUNT: $ 4,080. 2022 AMOUNT: $ 7,722. 2023 AMOUNT: $ 9,903. 2024 AMOUNT: $ 5,691. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | REVISED BYLAWS WERE ADOPTED IN MAY 2025 WITH EDITORIAL CHANGES MADE IN JUNE 2025. THERE WAS CLARIFICATION OF LANGUAGE TO INCREASE SIMPLICITY IN UNDERSTANDING. THE BROADER CHANGES PROPOSED INCLUDING THE FOLLOWING: RENAMING THE STEERING COMMITTEE TO EXECUTIVE BOARD AND CLARIFIED ITS FIDUCIARY RESPONSIBILITY. CHANGES WOULD INCLUDE THE CREATION OF AN ONBOARDING PROGRAM. PROPOSING THE CREATION OF AN OSL POLICY MANUAL TO PULL EXISTING POLICIES AND PROCEDURES TOGETHER AND TO FURTHER CLARIFY SOME ASPECTS OF THE BYLAWS WITH RELATED POLICIES. CHANGE THE PURPOSE IN ARTICLE II TO MISSION THE PRESIDENT SERVICES AS EX OFFICIO MEMBER OF ALL COMMITTEES WITH THE NOMINATING COMMITTEE AS THE SOLE EXCEPTION. THE TREASURER WILL NO LONGER NEED TO SIGN OFF ON ALL BILLS. THE EXECUTIVE DIRECTOR WILL NOW BE RESPONSIBLE FOR ISSUING AGENDAS AND NOTES/DOCUMENTS FOR ALL MEETINGS. THERE IS CLARIFICATION FOR HOW TO FILL VACANCIES THAT OCCUR ON THE EXECUTIVE BOARD TO MAKE THEM CONSISTENT FOR ALL OFFICES. THE TIME AND PLACE OF THE ANNUAL MEETING WILL BE THE RESPONSIBILITY OF THE PRESIDENT RATHER THAN THE BOARD AS A WHOLE. ANY TWO MEMBERS OF THE BOARD CAN CALL A SPECIAL MEETING RATHER THAN THE BOARD AS A WHOLE. THE MEETING ANNOUNCEMENTS FOR MEETING, INCLUDING AGENDAS AND RELATED DOCUMENTS, NEED TO BE POSTED NO LESS THAN 72 HOURS BEFORE THE MEETING. ADDED A SECTION UNDER ARTICLE V ON THE ORDER OF BUSINESS FOR AGENDAS FOR ALL OSL MEETINGS. LANGUAGE RELATING TO QUORUM FOR MEETINGS WAS SIMPLIFIED. CHANGED THE TERMINOLOGY FROM CLOSED MEETING TO EXECUTIVE SESSION ADDED A SECTION IN ARTICLE V ON THE METING LOCATIONS TO INCLUDE VIRTUAL/HYBRID OPTIONS. MEMBER REPRESENTATIVES WERE RENAMED GROUP REPRESENTATIVES, WHICH WOULD BE CHOSEN BY A CAUCUS AT OR PRIOR TO THE ANNUAL MEETING. GROUP REPRESENTATIVE TERMS WOULD BE INCREASED TO TWO YEARS RATHER THAN ONE YEAR. ADDED A SECTION IN ARTICLE IV THAT MORE CLEARLY IDENTIFIES THE ROLE OF GROUP REPRESENTATIVE ALTERNATES AND THE PROCESS BY WHICH THEY ARE SELECTED. CLARIFIED THE FIDUCIARY AND POLICYMAKING ROLE OF THE EXECUTIVE BOARD. CHANGED THE MINIMUM NUMBER OF EXECUTIVE BOARD MEETINGS TO EIGHT PER YEAR. IN ARTICLE VII, THE PROCESS FOR CLARIFYING THE METHOD FOR ESTABLISHING ADDITIONAL STANDARD COMMITTEES. THE COMPOSITION OF THE BUDGET & FINANCE COMMITTEE WAS ADJUSTED SO THE TWO ADDITIONAL MEMBERS CAN BE CHOSEN FROM ANY MEMBER LIBRARIES RATHER THAN JUST FROM OTHER EXECUTIVE BOARD MEMBERS. THE ADDITION OF REVIEWING OSL JOB DESCRIPTIONS BY THE PERSONNEL COMMITTEE AS A ROLE. EXPANDED THE PROCESS FOR CREATING AD-HOC COMMITTEES. CHANGED THE CHIEF ADMINISTRATIVE OFFICER TO THE CHIEF EXECUTIVE OFFICER ADDED A SECTION REQUIRING AN ANNUAL AUDIT OF OSL FINANCES BY AN OUTSIDE CPA. THE NOMINATING COMMITTEE HAS TO PROVIDE A CALL FOR NOMINATION "AT LEAST" TWO MONTHS IN ADVANCE. HAVE THE PASSING OF THE GAVEL AT THE CONCLUSION OF THE ANNUAL MEETING RATHER THAN IN THE MIDDLE OF THE MEETING. THE INDEMNIFICATION CLAUSE WAS ADJUSTED THAT ONLY THE EXECUTIVE BOARD MEMBERS ARE COVERED BY THE INSURANCE. BOARD CAN MAKE CHANGES TO THE BYLAWS THAT ARE MORE EDITORIAL AND MAKE NO SUBSTANTIAL CHANGES TO THE INTENT OF THE CONTENT. CODIFIES THE CREATION OF AN OSL POLICY MANUAL TO DEFINE DAY-TO-DAY OPERATIONS AND FURTHER CLARIFY THE BYLAWS. THE PROPOSED CHANGES WOULD TAKE PLACE IMMEDIATELY, EXCEPT FOR THE TWO-YEAR TERMS OF THE GROUP REPRESENTATIVES. |
| FORM 990, PART VI, SECTION A, LINE 6 | CORE MEMBERS (1) THE PUBLIC LIBRARIES IN RHODE ISLAND AND THE RHODE ISLAND OFFICE OF LIBRARY AND INFORMATION SERVICES (OLIS). THESE MEMBERS ARE FULL VOTING MEMBERS. (2) CORE MEMBERS ARE DIVIDED INTO FOUR GROUPS, ARRANGED BY MEMBERSHIP FEES PAID, FOR THE PURPOSES OF MEMBER REPRESENTATION ON THE EXECUTIVE BOARD. THESE GROUPS ARE DIVIDED AS FOLLOWS: LIBRARIES PAYING THE TOP 25% OF MEMBER FEES; LIBRARIES PAYING THE LOWEST 25% OF MEMBER FEES; LIBRARIES PAYING THE REST OF THE MEMBER FEES ARE SPLIT AS EVENLY AS POSSIBLE INTO THE TWO REMAINING GROUPS. (3) EACH CORE MEMBER LIBRARY SHALL HAVE ONE VOTE. THE LIBRARY DIRECTOR IS THE OFFICIAL REPRESENTATIVE AND SHALL APPOINT AN ALTERNATE REPRESENTATIVE TO VOTE ON THEIR BEHALF AT MEMBERSHIP MEETINGS AS NEEDED. AFFILIATE MEMBERS LIBRARIES THAT DO NOT MEET THE DEFINITION OF A CORE MEMBER AS DEFINED ABOVE. AFFILIATE MEMBERS ARE NON-VOTING MEMBERS. OTHER MEMBERSHIP CLASSIFICATIONS OSL RESERVES THE RIGHT TO ESTABLISH OTHER CLASSIFICATIONS OF MEMBERSHIP AS APPROVED BY A 2/3 VOTE OF THE MEMBERSHIP. MEMBERSHIP SHALL BE MAINTAINED BY THE TIMELY PAYMENT OF FEES, EXECUTION OF AN ANNUAL MEMBER AGREEMENT, AND COMPLIANCE WITH ALL THE REQUIREMENTS OF MEMBERSHIP AS STATED IN THESE BYLAWS AND IN SUCH OTHER POLICIES ESTABLISHED BY THE EXECUTIVE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH OF THE CORE MEMBER LIBRARIES SHALL HAVE ONE VOTE. THE DE FACTO REPRESENTATIVE FOR EACH OF LIBRARIES IS THE RESPECTIVE LIBRARY DIRECTOR. |
| FORM 990, PART VI, SECTION A, LINE 7B | WHILE THE DAY-TO-DAY OPERATIONS ARE OVERSEEN BY THE EXECUTIVE BOARD, CERTAIN ACTIVITIES SUCH AS SCHEDULE OF FEES DEVELOPED BY EXECUTIVE BOARD, AMENDMENTS TO THE BYLAWS, AND DISSOLUTION REQUIRE THE VOTE OF THE MEMBERSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING AND PRESENTED TO THE STEERING COMMITTEE FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION PROVIDE ITS CONFLICT OF INTEREST POLICY IN THE EMPLOYEE HANDBOOK TO ALL THE EMPLOYEES. ALL THE EMPLOYEES ARE REQUIRED TO SIGN A STATEMENT ANNUALLY THAT THEY HAVE READ THE CONFLICT OF INTEREST POLICY AND WILL COMPLY WITH IT. NO EMPLOYEE SHALL DIRECTLY OR INDIRECTLY MAINTAIN ANY OUTSIDE BUSINESS OR FINANCIAL INTEREST OR ENGAGE IN ANY BUSINESS OR FINANCIAL ACTIVITY WHICH CONFLICTS WITH THE INTERESTS OF OSL, OR WHICH INTERFERES WITH THE EMPLOYEE'S ABILITY TO FULLY DISCHARGE THEIR DUTIES. IF AN EMPLOYEE CANNOT FULLY DISCHARGE THEIR DUTIES DUE TO A CONFLICT OF INTEREST, OSL MAY TAKE APPROPRIATE CORRECTIVE ACTIONS. ALL EMPLOYEES ARE REQUIRED TO DISCLOSE, IN WRITING TO THE EXECUTIVE DIRECTOR, ANY PROPRIETARY OR OTHER FINANCIAL INTEREST THEY MAY HAVE IN ANY ORGANIZATION WITH WHICH OSL DOES BUSINESS OR WITH WHICH IT IS IN COMPETITION, IN ORDER THAT A DETERMINATION MAY BE MADE AS TO WHETHER OR NOT ANY CONFLICT OF INTEREST EXISTS. WHILE IT IS IMPOSSIBLE TO DEFINE EVERY AREA IN WHICH SUCH A CONFLICT MIGHT EXIST, IT IS CLEAR THAT EMPLOYEES WHO DEAL WITH OUTSIDE ORGANIZATIONS IN THE PURCHASE OF PRODUCTS, MATERIALS OR SERVICES, OR WHO ARE IN A POSITION TO INFLUENCE SUCH PURCHASES, SHOULD HAVE NO PROPRIETARY OR OTHER FINANCIAL INTEREST EITHER IN THOSE FURNISHING SUCH PRODUCTS, MATERIALS OR SERVICES OR IN ANY TRANSACTION FOR THE FURNISHING OF SUCH PRODUCTS, MATERIALS OR SERVICES. NOTHING IN THIS POLICY IS INTENDED TO RESTRICT INVESTMENT OR REQUIRE DISCLOSURE OF ANY INVESTMENT BY ANY EMPLOYEE IN STOCK OR ANY OTHER SECURITY EXCHANGE TRADED BY NATIONAL SECURITIES DEALERS, PROVIDED THAT SUCH INVESTMENT DOES NOT EXCEED ONE PERCENT OF THE MARKET VALUE OF THE OUTSTANDING SECURITIES OF EACH CORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE BOARD APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY WHICH IS EVIDENCED BY A RECORDING IN THE MEETING MINUTES. STAFF SALARY RANGES ARE SET IN THEIR POSITION DESCRIPTIONS WHICH ARE APPROVED BY THE BOARD VIA ANNUAL BUDGET APPROVAL. THE EXECUTIVE DIRECTOR DETERMINES INDIVIDUAL EMPLOYEES COMPENSATION BASED UPON COLA INCREASE AND MERIT WITH INPUT FROM THEIR DIRECT SUPERVISOR. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC. |
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| Software Version: |