2025-11-10T14:49:26+00:00 2024-12-31 440160260 Forvis Mazars LLP PO Box 3667 Little Rock AR 722033667 990 2024-01-01 272094612 Central Arkansas Library System Foundation CENT 5019183039 100 ROCK STREET LITTLE ROCK AR 72201 DELL BOYETTE PRESIDENT 5019183039 2025-11-10 true true Amber Sherrill P00748683 5013721040 2025-11-10 2024 2025-03-06 01:10:19Z DELL BOYETTE 100 ROCK STREET LITTLE ROCK AR 72201 1742661 false X cals.org X 2009 AR CALS FOUNDATION IS TO PROVIDE SUPPORT FOR EDUCATIONAL AND CULTURAL PROGRAMMING FOR THE PATRONS, COMMUNITIES, AND NEIGHBORHOODS BEING SERVED BY THE CALS AND ITS BRANCHES. 11 11 0 600 0 624714 1512218 0 0 203674 230443 105 0 828493 1742661 701289 930315 0 0 0 0 0 0 0 41234 46094 742523 976409 85970 766252 5739496 6907298 7646 1149 5731850 6906149 THE MISSION OF CENTRAL ARKANSAS LIBRARY SYSTEM FOUNDATION IS TO PROVIDE SUPPORT FOR THE CENTRAL ARKANSAS LIBRARY SYSTEM (CALS) AND ITS EDUCATIONAL AND CULTURAL PROGRAMMING FOR THE PATRONS, COMMUNITIES, AND NEIGHBORHOODS BEING SERVED BY THE CENTRAL ARKANSAS LIBRARY SYSTEM (CALS) AND ITS BRANCHES. false false 930315 930315 0 THE MISSION OF CENTRAL ARKANSAS LIBRARY FOUNDATION IS TO PROVIDE SUPPORT FOR THE CENTRAL ARKANSAS LIBRARY SYSTEM (CALS) AND ITS EDUCATIONAL AND CULTURAL PROGRAMMING FOR THE PATRONS, COMMUNITIES, AND NEIGHBORHOODS SERVED BY CALS AND ITS BRANCHES. 930315 true true false false false false false false false false false false false false false false false true false false false false false false false false false true false false false false false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false false false false false X 11 11 false false false false false true false true false false false false true true true true true true false false false false AR X JO SPENCER 5019183039 100 ROCK STREET LITTLE ROCK AR 72201 X DEL BOYETTE PRESIDENT 1.0 1.0 X X 0 0 0 JO SPENCER TREASURER/SECRETARY 1.0 1.0 X X 0 0 0 MOLLY MCNULTY VICE PRESIDENT 1.0 1.0 X X 0 0 0 BRYAN DAY DIRECTOR 1.0 1.0 X 0 0 0 CATHY SPIVEY DIRECTOR 1.0 1.0 X 0 0 0 JOHN BUSH DIRECTOR 1.0 1.0 X 0 0 0 LUKE UNDERWOOD DIRECTOR 1.0 1.0 X 0 0 0 Marion Fulk Director 1.0 1.0 X 0 0 0 Maurice Rigsby Director 1.0 1.0 X 0 0 0 MIKE RAMIREZ DIRECTOR 1.0 1.0 X 0 0 0 NATE COULTER DIRECTOR 1.0 0.0 X 0 0 0 0 0 0 0 false false false 0 0 0 0 0 0 1512218 0 1512218 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 230443 0 0 230443 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1742661 0 0 230443 930315 930315 4226 4226 8057 0 8057 0 14932 14932 4924 4924 10234 10234 956 956 ENTERTAINMENT/DEVELOPMENT 2406 2406 359 0 359 0 976409 930315 46094 0 0 0 389691 663686 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5349805 6243612 0 0 0 0 0 0 5739496 6907298 7646 1149 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7646 1149 X 1661581 2380871 4070269 4525278 0 0 0 0 0 0 5731850 6906149 5739496 6907298 766252 408047 0 0 0 0 X false true false false X 775524 758607 624329 624714 1512218 4295392 0 0 0 0 0 0 0 0 0 0 0 0 775524 758607 624329 624714 1512218 4295392 1337365 2958027 91176 298623 120442 142964 230443 883648 0 0 0 0 0 0 362 303 3544 105 0 4314 5183354 0 0.57068 0.55857 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 362.0, COLUMN B - 303.0, COLUMN C - 3544.0, COLUMN D - 105.0, COLUMN E - 0.0, COLUMN F - 4314.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2150708 408047 0 408047 1742661 0 0 1742661 976409 0 0 976409 0 0 976409 Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true CENTRAL ARKANSAS LIBRARY 100 ROCK ST LITTLE ROCK AR 722011624 716014106 115 930315 0 NA NA PROGRAMMING/BOOKS 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. ALL GRANTS AND OTHER ASSISTANCE ARE GIVEN TO THE CENTRAL ARKANSAS LIBRARY TO FURTHER THEIR EXEMPT PURPOSE. THE FUNDS ARE CODED BY THE INDIVIDUAL GRANT AND EXPENDITURES ARE MONITORED BY THE PROJECT MANAGERS AND THE ACCOUNTING DEPARTMENT OF CALS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE BOARD OF TRUSTEES OF THE CENTRAL ARKANSAS LIBRARY SYSTEM HAVE THE POWER TO APPOINT ONE HALF OF THE BOARD OF DIRECTORS. THE DIRECTOR OF THE CENTRAL ARKANSAS LIBRARY SYSTEM APPOINTS THE REMAINING ONE-HALF OF THE BOARD OF DIRECTORS. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT CAN ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 IS PRESENTED TO THE BOARD MEMBERS FOR APPROVAL. Form 990, Part VI, Line 12c Conflict of interest policy CALS BOARD MEMBERS, DIRECTORS, AND EMPLOYEES SHALL AVOID ANY PERSONAL INFLUENCES OR RELATIONSHIPS THAT WOULD AFFECT THEIR ABILITY TO ACT IN AN ETHICAL MANNER AND IN THE BEST INTEREST OF CALS. THE CODE OF BUSINESS CONDUCT IS PARTICULARLY CONCERNED WITH CONFLICT OF INTEREST. A CONFLICT OF INTEREST OCCURS WHEN AN INDIVIDUAL'S PRIVATE INTEREST INTERFERES, OR APPEARS TO INTERFERE, WITH ADHERENCE TO THE STANDARDS SET BY CALS FOR ETHICAL CONDUCT, OR THE BEST INTERESTS OF CALS. IT CAN ARISE WHEN CALS BOARD MEMBERS OR EMPLOYEES (OR MEMBERS OF THEIR FAMILY) RECEIVE PERSONAL BENEFITS AS A RESULT OF THEIR POSITION AT CALS OR ARE IN A POSITION OUTSIDE CALS INVOLVING ANY REGULATORY OR BUSINESS INTEREST RELATING TO CALS. SPECIFICALLY, THE FOLLOWING RULES OF ETHICAL CONDUCT APPLY: BOARD MEMBERS, DIRECTORS, AND EMPLOYEES ARE REQUIRED TO DISCLOSE TO CALS ANY FINANCIAL OR OTHER RELATIONSHIPS WITH SUPPLIERS, CONTRACTORS, PROFESSIONAL SERVICE PROVIDERS, REGULATORY AGENCIES, OR OTHER ENTITIES THAT WOULD IMPAIR THE INDEPENDENCE OF ANY JUDGMENT THEY MAY NEED TO MAKE REGARDING CALS. THEY SHALL REMOVE THEMSELVES FROM A POSITION OF DECISION-MAKING AUTHORITY WHICH MAY CREATE THE PERCEPTION OF CONFLICT OF INTEREST, BIAS, OR FAVORITISM, EITHER TOWARD CALS OR, CONVERSELY, TOWARDANOTHER ENTITY WITH A REGULATORY OR BUSINESS CONNECTION TO CALS. DISCLOSURE SHOULD BE MADE TO THE EMPLOYEE'S SUPERVISOR, OR TO THE CALS BOARD PRESIDENT, WHO WILL PRESENT THE QUESTION OF PROPRIETY TO THE APPROPRIATE ENTITY. GIFTS, GRATUITIES, SERVICES, LOANS, MEALS, ENTERTAINMENT AND SIMILAR FAVORS MAY NOT BE ACCEPTED AS AN INDUCEMENT TO PROCURE CALS'S BUSINESS, OR TO PLACE THE RECIPIENT OR THE INSTITUTION UNDER ANY OBLIGATION TO THE PROVIDER. THIS PROHIBITION INCLUDES SUCH ITEMS AS FOOD, COMMERCIAL TRAVEL, LODGING, AND INDIVIDUAL GIFTS. SMALL SEASONAL AND OTHER GIFTS FROM CURRENT CONTRACTORS OR VENDORS THAT ARE CLEARLY IN KEEPING WITH GENERALLY ACCEPTED ROUTINE BUSINESS PRACTICE AND GOOD BUSINESS ETHICS AND DO NOT OBLIGATE THE RECIPIENT MAY BE ACCEPTED, PROVIDED THEY CAN BE SHARED WITH THE DEPARTMENT OR BRANCH THAT RECEIVE THEM. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. Form 990, Part VIII, Line 2f Other Program Service Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; CENTRAL ARKANSAS LIBRARY 100 ROCK ST Little Rock AR 722011624 716014106 Library AR 115 na false false true false false false false false false false false false false false true true false false false false