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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Alliance is a not-for-profit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and is classified by the Internal Revenue Service as other than a private foundation. This Alliance is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Alliance is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. The Alliance has determined that it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. The Alliance's Form 990 and other income tax filings required by state or local tax authorities are generally subject to examination by taxing authorities for a period of three years after filing.</ExplanationTxt>
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        <TitleTxt>Executive Dir.</TitleTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Council at large elects members to the board of directors from among their membership. The Council consists of the director of the member institution library.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Membership is institutional in nature so, as representatives of their institution, each council member is required to meet the conflict of interest requirements at their individual institutions. The policy is reviewed and signed by each staff member each year.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>Recruitment and Initial Salary Package:The Alliance's goal is to recruit a high-level of leadership within the limits of available resources. The Executive Director is responsible for the administrative/operations decisions regarding the executive office, but also plays a strategic and visible role within the academic library community. The requirements of the position are expansive, and the market competition for these leadership positions is often intense. The board will negotiate and determine the initial compensation package which will include annual salary, retirement and health care contributions, and relocation expenses if appropriate. Any significant benefits with long-term financial implications, beyond the standard health and retirement agreements, will be discussed and approved by the board first. Salary Increases:Salary increases are determined by the board on an annual basis. Contributing factors include: (1) COLA based on industry standards (2) Merit based on exceeding expectations set forth in goals. The amount of merit increase is informed by industry standards. (3) Equity based on data for similar positions as gathered by the International Coalition of Library Consortia, Association for Collaborative Leadership,or similar groups. Salary increases are approved by the ExecutiveCompensation Review:Frequency: At least every 3 yearsThe IRS Form 990 requires nonprofit boards to engage in an executive director compensation comparison process. This process should include "a review of and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision." Regular compensation reviews can be conducted by the finance committee or board. Comparable data is compensation data from "similarly qualified", "functionally comparable", and similarly situated nonprofits (in the same or a nearby geographic area, of similary budget size, and in a similar or the same sub-sector). Periodically, the board should obtain compensation surveys or studies from outside compensation consultants.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation tables and comparable compensation data are reviewed every 3 years.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Documents are currently available on our website. The public will find the mission statement, list of members, location of members, articles of incorporation, bylaws, Membership Memorandum of Understanding (MOU), resolutions, policies, membership application, criteria, expectations, obligations, Council minutes, and board minutes.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>