Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
990 • Fiscal year 2023 • EIN 04-3387698
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
43rd percentile
Higher debt load relative to assets than 43% of similar nonprofits.
Liabilities / Revenue
24th percentile
Higher debt load relative to revenue than 24% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
34th percentile
Higher top officer pay than 34% of similar nonprofits.
Top officer pay equals 1.1% of source-year revenue.
Asset Growth
49th percentile
Faster asset growth than 49% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Assets
Up$7,826,078
Up $421,937 (+5.7%) from 2022
Net Assets
Down$6,834,871
Down $449,411 (-6.2%) from 2022
Liabilities
Up$991,207
Up $871,348 (+727%) from 2022
Revenue
Up$12,470,405
Up $676,644 (+5.7%) from 2022
Expenses
Up$12,919,016
Up $2,095,663 (+19%) from 2022
Net Income
Down-$448,611
Down $1,419,019 (-146%) from 2022
To operate a regional library system and to provide, support and promote library programs, services, and materials in massachusetts.
To provide support and materials to regional libraries and provide support and promotion to library programs, serving all library patrons in the massachusetts area.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Prepaid Expenses and Deferred Charges | $3,923,793 | $3,297,583 | ▼ $626,210 |
| Cash and Non-Interest-Bearing Accounts | $1,599,513 | $1,796,917 | ▲ $197,404 |
| Investments Other Securities | $1,410,318 | $1,426,196 | ▲ $15,878 |
| Savings and Temporary Cash Investments | $314,818 | $314,818 | → $0 |
| Accounts Receivable | $99,890 | $102,912 | ▲ $3,022 |
| Land, Buildings, and Equipment, Net | $55,809 | $56,493 | ▲ $684 |
| Total Assets | $7,404,141 | $7,826,078 | ▲ $421,937 |
| Other Assets Total | $0 | $831,159 | ▲ $831,159 |
| Liabilities | |||
| Other Liabilities | $0 | $819,780 | ▲ $819,780 |
| Accounts Payable and Accrued Expenses | $119,859 | $171,427 | ▲ $51,568 |
| Total Liabilities | $119,859 | $991,207 | ▲ $871,348 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $5,912,102 | $5,462,691 | ▼ $449,411 |
| Net Assets With Donor Restrictions | $1,372,180 | $1,372,180 | → $0 |
| Total Net Assets Fund Balance | $7,284,282 | $6,834,871 | ▼ $449,411 |
| Total Liabilities and Net Assets / Fund Balance | $7,404,141 | $7,826,078 | ▲ $421,937 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $56,493 | $421,131 | $477,624 |
| Other Assets Org | $831,159 | - | - |
| Other Securities | $1,426,196 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sarah Sogigian | Executive Director | FT | $124,815 | $14,259 | $139,074 |
| Name | Title |
|---|---|
| Joseph Rodio | Past President |
| Anna Bognolo | President |
| Hope Houston | Vice President |
| Allyson Mallik | Director |
| Elizabeth Mcgovern | Director |
| Jill Westover | Director |
| Kim Cochrane | Director |
| Patrick Marshall | Director |
| Rebecca Morin | Director |
| Shannon Compton | Director |
| Thomas Raffensperger | Director |
| Tim Rivard | Director |
| Melinda Webster Loof | Clerk |
| Angela Veizaga | Ex-officio |
| Eric Poulin | Ex-officio |
| James Lonergan | Ex-officio |
| Becky Plimpton | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $10,174,156 |
| Salaries, Compensation, and Employee Benefits | $2,744,860 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,820,883 | $372,952 | - | $2,193,835 |
| Other Employee Benefits | $213,679 | $43,765 | - | $257,444 |
| Occupancy | $180,362 | $36,942 | - | $217,304 |
| Payroll Taxes | $169,655 | $34,749 | - | $204,404 |
| Pension Plan Contributions | $74,017 | $15,160 | - | $89,177 |
| Travel | $58,851 | - | - | $58,851 |
| Fees for Services Other | - | $40,699 | - | $40,699 |
| All Other Expenses | $34,410 | $2,026 | - | $36,436 |
| Fees for Services Accounting | - | $32,546 | - | $32,546 |
| Other Expenses | $29,619 | - | - | $29,619 |
| Office Expenses | - | $21,364 | - | $21,364 |
| Depreciation Depletion | $17,559 | $3,597 | - | $21,156 |
| Fees for Services Legal | - | $5,301 | - | $5,301 |
| Total Functional Expenses | $12,309,915 | $609,101 | $0 | $12,919,016 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $12,919,016 |
| Total Expenses per Audited Statements | $12,919,016 |
| Total Expenses per Form 990 | $12,919,016 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Right of Use Liability | $819,780 |
“The organization is organized as a non-stock corporation with a board of directors instead of members or stockholders.”
“The organization is organized as a non-stock corporation with a board of directors instead of members or stockholders.”
“A copy of the draft 990 return is given to the administrator and the board of directors for review. Once reviewed and approved, any changes are made and the final return is completed.”
“Directors, officers and council members are required to fully disclose the nature of the interest and withdraw from discussion. Meeting minutes record such disclosures and abstensions.”
“The organization's board of directors determines compensation of management based on performance and availability of funding.”
“The organization's governing documents can be viewed on guidestar.org and are also available upon request.”
“The organization's governing documents can be viewed on guidestar.org and are also available upon request.”
“The process has not changed from the prior year”
“The agency is recognized as an organization exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the "code") whereby only unrelated business income, as defined by section 512(a)(1) of the code, is subject to federal income tax. In addition, the agency has been determined by the internal revenue service not to be a private foundation within the meaning of section 509(a) of the code. The agency recognizes and measures its unrecognized tax positions in accordance with fasb asc 740, income taxes. Under that guidance the agency assesses the likelihood, based on their technical merit, that tax positions will be sustained upon examination based on the facts, circumstances and information available at the end of each period. The measurement of unrecognized tax positions is adjusted when new information is available, or when an event occurs that requires a change. Interest and penalties associated with unrecognized tax positions are classified as additional income taxes in the combined statement of activities. The agency did not identify any uncertain tax positions in 2023 or 2022. The agency is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 119859 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 171427 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 99890 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 102912 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE SUPPORT AND MATERIALS TO REGIONAL LIBRARIES AND PROVIDE SUPPORT AND PROMOTION TO LIBRARY PROGRAMS, SERVING ALL LIBRARY PATRONS IN THE MASSACHUSETTS AREA. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2026 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 34410 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 36436 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SARAH SOGIGIAN EXECUTIVE DIRECTOR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5083572121 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 33 BOSTON POST ROAD WEST 400 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MARLBOROUGH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01752 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1599513 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1796917 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 11059000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 43070 |
| IRS990/CYOtherExpensesAmt | 0 | 10174156 |
| IRS990/CYOtherRevenueAmt | 0 | 171181 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1197154 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -448611 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2744860 |
| IRS990/CYTotalExpensesAmt | 0 | 12919016 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 12470405 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 3597 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 17559 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 21156 |
| IRS990/Desc | 0 | THE MASSACHUSETTS LIBRARY SYSTEM (MLS) PROVIDES SERVICES TO ABOUT 1,600 MASSACHUSETTS LIBRARIES OF ALL TYPES AND SIZES THROUGHOUT THE COMMONWEALTH. MLS WAS ESTABLISHED IN JULY 2010 WITH THE FOLLOWING MISSION: THE MASSACHUSETTS LIBRARY SYSTEM, A STATE-SUPPORTED COLLABORATIVE, FOSTERS COOPERATION, COMMUNICATION, INNOVATION, AND SHARING AMONG MEMBER LIBRARIES OF ALL TYPES. THE MASSACHUSETTS LIBRARY SYSTEM PROMOTES EQUITABLE ACCESS TO EXCELLENT LIBRARY SERVICES AND RESOURCES FOR ALL WHO LIVE, WORK, OR STUDY IN MASSACHUSETTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1372180 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1372180 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 90 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 12309915 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 32546 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 32546 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 5301 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5301 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 40699 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 40699 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 14259 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SARAH SOGIGIAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PATRICK MARSHALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ELIZABETH MCGOVERN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ALLYSON MALLIK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KIM COCHRANE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | HOPE HOUSTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOSEPH RODIO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MELINDA WEBSTER LOOF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | THOMAS RAFFENSPERGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ANNA BOGNOLO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | TIM RIVARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | BECKY PLIMPTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | JAMES LONERGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | REBECCA MORIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | JILL WESTOVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | ERIC POULIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | ANGELA VEIZAGA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | SHANNON COMPTON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 124815 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CLERK |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | EX-OFFICIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | EX-OFFICIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | EX-OFFICIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1997 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 15 |
| IRS990/GovernmentGrantsAmt | 0 | 11059000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 12470405 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 15 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 43070 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 43070 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 1410318 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1426196 |
| IRS990/IRPDocumentCnt | 0 | 24 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 421131 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 55809 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 56493 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 477624 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MASSACHUSETTS LIBRARY SYSTEM, A STATE-SUPPORTED COLLABORATIVE, FOSTERS COOPERATION, COMMUNICATION, INNOVATION, AND SHARING AMONG MEMBER LIBRARIES OF ALL TYPES. THE MASSACHUSETTS LIBRARY SYSTEM PROMOTES EQUITABLE ACCESS TO EXCELLENT LIBRARY SERVICES AND RESOURCES FOR ALL WHO LIVE, WORK, OR STUDY IN MASSACHUSETTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7284282 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6834871 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -800 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5912102 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5462691 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 36942 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 180362 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 217304 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 21364 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 21364 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 831159 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 43765 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 213679 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 257444 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACTUAL PROGRAM SER |
| IRS990/OtherExpensesGrp/Desc | 1 | BOOKS & ELECTRONIC DATA |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES AND EQUIPMENT |
| IRS990/OtherExpensesGrp/Desc | 3 | STAFF TRAINING |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 6279362 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 3357042 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 74476 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 29619 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 6279362 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3357042 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 74476 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 29619 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 819780 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 519200 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 171181 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 171181 |
| IRS990/OtherRevenueTotalAmt | 0 | 171181 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 372952 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1820883 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2193835 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 34749 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 169655 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 204404 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 15160 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 74017 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 89177 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 3923793 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 3297583 |
| IRS990/PrincipalOfficerNm | 0 | ANNA BOGNOLO |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 519200 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 519200 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 519200 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBER SERVICE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MHEC REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER PROGRAM REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 854337 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 281149 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 61668 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 854337 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 281149 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 61668 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 10637000 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2884 |
| IRS990/PYOtherExpensesAmt | 0 | 8286287 |
| IRS990/PYOtherRevenueAmt | 0 | 112624 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1041253 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 970408 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2537066 |
| IRS990/PYTotalExpensesAmt | 0 | 10823353 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 11793761 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -448611 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1197154 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 314818 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 314818 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 11059000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 10637000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 9695000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8651242 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7781700 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 47823942 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 43070 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2884 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3361 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 13772 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 24895 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 87982 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99820 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99890 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 47823942 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 11059000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 10637000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 9695000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8651242 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7781700 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 47823942 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 47911924 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 56493 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 421131 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 477624 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 12919016 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -800 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 831159 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | RIGHT OF USE ASSET |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 819780 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | RIGHT OF USE LIABILITY |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 1426196 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | US TREASURY MONEY MARKET FUND |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -800 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 12470405 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE AGENCY IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. IN ADDITION, THE AGENCY HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THE AGENCY RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX POSITIONS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. UNDER THAT GUIDANCE THE AGENCY ASSESSES THE LIKELIHOOD, BASED ON THEIR TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX POSITIONS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE, OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. INTEREST AND PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX POSITIONS ARE CLASSIFIED AS ADDITIONAL INCOME TAXES IN THE COMBINED STATEMENT OF ACTIVITIES. THE AGENCY DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS IN 2023 OR 2022. THE AGENCY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 56493 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.