2025-11-09T10:58:16-08:00 2024-12-31 522015497 BRAGGLEDORF LTD 44 KEETS BROOK RD LEYDEN MA 01337 990 2024-01-01 311652354 THE BOOK THING OF BALTIMORE INC BOOK 4106625631 3001 VINEYARD LANE BALTIMORE MD 21218 DONALD KARLOWA PRESIDENT OF THE BOARD 4106625631 2025-04-25 true ISABEL B WHISTON P00296504 7038510427 2025-11-09 X 2024 2025-03-06 01:10:19Z DON KARLOWA 3001 VINEYARD LANE BALTIMORE MD 21218 251545 false X N/A X 1999 MD THE BOOK THING PROVIDES FREE DONATED BOOKS TO THE COMMUNITY, INCLUDING BOOKS FOR INNER CITY SCHOOLS. 5 5 6 160 0 0 160343 174694 0 536 3866 29375 52376 190254 230936 92314 108136 0 44787 59281 0 181 25276 25615 162377 193032 27877 37904 323325 369010 28 323325 368982 THE BOOK THING PROVIDES FREE DONATED BOOKS TO THE COMMUNITY, INCLUDING BOOKS FOR INNER CITY SCHOOLS. false false 189417 108136 149233 THE BOOK THINGS SOLE PROGRAM IS TO PROVIDE A FREE EXCHANGE OF BOOKS TO THE COMMUNITY. BOOKS ARE DONATED AND INDIVIDUALS CAN TAKE ANY BOOKS THEY CHOOSE, IN ANY NUMBER. BOOKS HAVE BEEN TAKEN TO STOCK CLASSROOM LIBRARIES IN INNER CITY SCHOOLS, FOR EXAMPLE. A SMALL NUMBER OF BOOKS ARE SOLD TO RAISE FUNDS FOR OPERATING EXPENSES. IN 2024, MORE THAN 215,000 BOOKS WERE GIVEN AWAY. NEARLY 10,000 PATRONS ATTENDED GIVEAWAYS, SERVED BY 160 VOLUNTEERS WORKING MORE THAN 9,000 HOURS. 189417 true true 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 true true false false false false false false false false false true false false false false false false false false true X 0 0 true 6 true false false false false false true false false false false false false false X 5 5 false false false false false false false true true false false true true true true false false false false false MD X DON KARLOWA 4106625631 3001 VINEYARD LAND BALTIMORE MD 21218 X DONALD KARLOWA PRESIDENT & TREASURER 4.50 X X 0 0 0 MELISSA POUSSART SECRETARY 2.00 X X 0 0 0 MELANIE MATTHEWS BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER MERGEN BOARD MEMBER 8.50 X 0 0 0 JOSH CLEMENT BOARD MEMBER 3.00 X 0 0 0 0 false false false 0 X 1554 173140 100905 174694 3866 0 3866 5884 1554 1836 4048 0 4048 67101 18773 48328 48328 230936 48328 0 7914 X 12500 12500 95636 95636 54420 54420 0 0 4861 4861 0 0 1000 0 1000 0 4594 3401 1193 0 5349 5349 0 0 744 744 0 0 5726 5726 0 0 7423 6547 876 0 REPAIRS/MAINTENANCE 233 233 0 0 PENALTIES/FINES 0 0 0 0 TRANSACTION FEES 181 0 0 181 LICENSE/REGISTRATION 365 0 365 0 193032 189417 3434 181 137290 47301 141402 2 308991 128684 186033 180307 323325 369010 28 0 28 X 323325 368982 323325 368982 323325 369010 X 37904 7753 X X false false false X 0 0 47615 71237 100087 160343 174694 553976 82861 61762 52001 29375 48328 274327 5884 5884 0 130476 132999 152088 189718 228906 834187 0 0 0 834187 0 0 0 536 3866 4402 0 0 0 536 3866 4402 838589 0.99480 0.99930 0.00520 0.00070 X Other Addl Info AN UNUSUAL GRANT OF $10,000 WAS RECEIVED IN 2022 AND EXCLUDED FROM LINE 1 OF PART III. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 62422 62422 203307 102740 100567 19989 2671 17318 23273 23273 0 180307 true MARYLAND BOOK BANK 1794 UNION AVE BALTIMORE MD 21211 462714742 501(c)(3) 0 12500 STD TBT RATE USED BOOKS SWAP USED BOOKS TAKEN AWAY 9905 0 95636 TBT STD RATE USED BOOKS DONATED Pt I Line 2 TBT TRACKS VISITORS, USED BOOK DONATIONS, USED BOOKS TAKEN. AS THERE IS LITTLE INTRINSIC VALUE TO THE DONATED USED BOOKS, NO VALUE IS RECORDED FOR THEM IN THE ACCOUNTING RECORDS. ANY AND ALL VISITORS TAKE BOOKS IN ANY AMOUNT DURING A 1-HOUR PERIOD. THERE IS NO CRITERIA FOR WHO MAY TAKE AWAY THE FREE BOOKS. ALL GRANT ACTIVITY IS NON-CASH. Pt III, col (b) TBT MAINTAINS VISITOR LOGS TO ESTIMATE THE NUMBER OF INDIVIDUALS TAKING BOOKS. THE VALUE OF THE NON-CASH ASSISTANCE IS CALCULATED BY APPLYING TBTS STANDARD OF 50 CENTS PER BOOK. 191,271 BOOKS WERE RECORDED AS TAKEN BY PATRONS IN 2024. X 100905 TBT STD 50 CENT X EVENT SUPPLIES 1 0 SEE PART II 0 false false false Pt I col(b) LINE 25: TBT RECEIVED SMALL NON-CASH DONATIONS OF FOOD, PAPER PLATES, UTENSILS, ETC. FOR THEIR FUNDRAISING EVENT, PRIMARILY FROM STAFF AND BOARD MEMBERS. A FEW LOCAL FOOD BUSINESSES ALSO PROVIDED SMALL DONATIONS OF FOOD. THE TOTAL VALUE WAS APPROXIMATELY $600 AND WAS NOT INCLUDED IN THE ACCOUNTING RECORDS OR IN THE NON-CASH DONATIONS IN PART VIII. IN ADDITION, TBT RECEIVED SMALL DONATIONS OF ITEMS FOR THEIR SILENT AUCTION, 20 ITEMS THAT WERE AUCTIONED IN 15 LOTS ALONG WITH TBT USED BOOKS. THE ITEMS WERE OF LIMITED VALUE AND WERE NOT INCLUDED IN THE COST OF THE EVENT IN PART VIII NOR IN TBTS ACCOUNTING RECORDS AS THE AUCTION WAS NOT THE PRIMARY FOCUS OF THE EVENT. Other Pt V, Question 7. TBT HELD A SILENT AUCTION AS PART OF A LOCAL FUNDRAISING EVENT IN 2024. THE BIDDERS WHO PAID MORE THAN $75 PAID VIA PAYPAL GIVING FUND, A DAF, OR DONORBOX, FOR THEIR ITEM. THOSE PAYMENT SYSTEMS PROVIDE DONOR RECEIPTS DIRECTLY. THERE WERE 15 LOTS. 6 LOTS INCLUDED TBT USED BOOKS WITH THE STANDARD 50 CENT VALUE. TBT VALUED OTHER DONATIONS AFTERWARDS AT $810. TBT HAS INCLUDED $1,554 OF THE TOTAL $2,374 RECEIPTS AS 100% DONATIONS IN PART VIII FOR REVENUE ON LINE 1c. TBT REVIEWED THEIR PROCEDURES FOR THE AUCTION, INCLUDING THE FAILURE TO NOTIFY SOME BIDDERS OF THE FMV OF GOODS RECEIVED AND ANY REMAINING DONATION ELEMENT. TBT WILL IMPLEMENT A SYSTEM TO PROVIDE THAT INFORMATION SHOULD THEY DECIDE TO HOLD ANOTHER AUCTION EVENT. Pt VI, Line 11b A COMPLETE COPY OF THE 990 WAS PROVIDED TO THE CURRENT BOARD TO REVIEW PRIOR TO FILING. THE 990 AND SUPPORTING STATEMENTS WERE PREPARED IN CONJUNCTION WITH THE TAXPAYERS DESIGNATED VOLUNTEERS AND BOARD MEMBERS BY A CPA. THE BOARD WAS KEPT AWARE OF ALL ASPECTS OF THE 990. Pt VI, Line 18 COPIES WERE/ARE AVAILABLE UPON REQUEST AND ON VARIOUS WEBSITES. Pt VI, Line 19 COPIES ARE AVAILABLE UPON REQUEST. Pt VIII LINE 10a CONTAINS AMOUNTS FROM THE SALE OF DONATED BOOKS TO PROVIDE CASH FOR THE PROGRAM. COSTS ASSOCIATED WITH SELLING THOSE BOOKS ARE DEDUCTED FROM THE GROSS SALES AMOUNT. THE ENTITYS AVERAGE VALUE FOR DONATED BOOKS AT FIFTY CENTS PER DONATED BOOK SOLD IS ALSO DEDUCTED. IN ADDITION, THE ENTITY DETERMINED THAT 201,810 BOOKS WERE DONATED IN 2024. AT THE AVERAGE OF FIFTY CENTS PER BOOK, NONCASH DONATIONS ARE REPORTED AS $100,905 ON LINE 1f AND 1g. Other PT IX, EXPENSES; OPERATIONS DURING 2024 WERE PRIMARILY RELATED TO THE REGULAR PROGRAM OF EXCHANGING BOOKS. THE TAXPAYER HELD ONE FUNDRAISING EVENT STAFFED BY EMPLOYEES AND VOLUNTEERS. THIS EVENT WAS REPORTED ON LINE 8 OF PART VIII. IN ADDITION, FEES ASSOCIATED WITH COLLECTING DONATIONS HAVE BEEN TREATED AS FUNDRAISING COSTS. 2024 ALLOCATIONS OF OFFICE AND IT EXPENSES BETWEEN PROGRAM AND MANAGEMENT WERE BASED ON A DETAILED REVIEW OF THE VARIOUS COSTS IN THOSE CATEGORIES. PAYROLL AND PAYROLL TAXES WERE ALLOCATED BASED ON A REVIEW OF TIME SPENT ON PROGRAM ACTIVITIES AND MANAGEMENT ACTIVITIES TO DETERMINE AN APPROPRIATE PERCENTAGE. ALL OTHER COSTS WERE ALSO REVIEWED BY THE TAXPAYER TO DETERMINE WHETHER ALLOCATION WAS NEEDED. THE ALLOCATION WAS CONSISTENT WITH PRIOR YEARS. Pt VI, Line 12c ANNUAL DISCLOSURE WAS PERFORMED IN 2024. ALL BOARD MEMBERS COMPLETED A DISCLOSURE WHICH WAS REVIEWED BY THE BOARD PRESIDENT AND SECRETARY. Pt VI, Line 4 A CONFLICT OF INTEREST POLICY WAS ADOPTED IN JANUARY, 2020. IN MAY 2020, THE BOARD ADOPTED UPDATED BYLAWS TO REMOVE OUTDATED LANGUAGE. NO CHANGES WERE MADE IN 2024. Other PART XII; THE INDEPENDENT CPA PREPARING FORM 990 ALSO ASSISTED IN MAKING POST-CLOSE BOOKKEEPING ADJUSTMENTS TO THE UNADJUSTED FINANCIALS TO AGREE TO GAAP CASH BASIS REPORTING REQUIREMENTS. Other DONATED BOOKS AND BOOKS GIVEN AWAY: IN 2020, A SYSTEM WAS ADOPTED AND CONTINUED IN SUBSEQUENT YEARS TO TRACK THE BOOKS DONATED AND SUBSEQUENTLY SOLD OR GIVEN AWAY SO AS TO ASSIGN AN AVERAGE FIFTY CENT VALUE TO NON-CASH DONATIONS AND DONATIONS SOLD IN PART VIII. IN ADDITION, THE ENTITY WAS ABLE TO DETERMINE THE APPROXIMATE NUMBER OF BOOKS GIVEN AWAY FOR PROGRAM ACCOMPLISHMENTS IN PART III. Other PART IX REFLECTS NONCASH GRANTS TO ENTITIES AND INDIVIDUALS OF USED BOOKS. THESE BOOKS HAVE BEEN VALUED AT 50 CENTS TO PROVIDE METRICS OF BOOKS DONATED AND BOOKS GIVEN AWAY. THESE BOOKS ARE NOT REFLECTED IN THE ACCOUNTING SYSTEM, BUT ARE REPORTED IN PART IX AND ON SCHEDULES I AND M. Pt XI THE ADJUSTMENT FOR $7,753 REFLECTS DONATED BOOKS LESS BOOKS SOLD THAT WERE ASSIGNED A FIFTY CENT VALUE FOR PURPOSES OF REPORTING NONCASH DONATIONS IN PART VIII LINE 1g. IT ALSO REFLECTS NON-CASH GRANTS IN PART IX. NONCASH DONATIONS AND GRANTS ARE NOT INCLUDED IN BOOK INCOME OR EXPENSE. THE DIFFERENCE BETWEEN THESE TWO AMOUNTS EACH YEAR CREATES THE ADJUSTMENT IN PART XI ON FORM 990.