ELECTION COMMISSIONERS ASSOCOATION OF MISSISSIPPI INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: ELECTION COMMISSIONERS ASSOCOATION OF MISSISSIPPI INC (EIN 64-0744890)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-08-29
IRS object ID: 202212419349300826
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-08-29T10:20:02-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	640319291	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SILAS SIMMONS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1027	AddressLine1Txt
City	NATCHEZ	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	391211027	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	640744890	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ELECTION COMMISSIONERS ASSOCIATION OF	BusinessNameLine1Txt
Business Name Line2	MISSISSIPPI	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	ELEC	BusinessNameControlTxt
Phone	6014428537	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2 SUMMERFIELD PLACE	AddressLine1Txt
City	NATCHEZ	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39120	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LARRY GARDNER	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	6018075262	PhoneNum
Signature	2022-05-23	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	LARRY	PersonFirstNm
Person Last	GARDNER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	PEYTON C CAVIN CPA	PreparerPersonNm
PTIN	P00779466	PTIN
Phone	6014427411	PhoneNum
Preparation	2022-05-23	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LARRY GARDNER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2 SUMMERFIELD PLACE	AddressLine1Txt
City	NATCHEZ	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39120	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$484,976	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.MSECAM.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1980	FormationYr
Legal Domicile State	MS	LegalDomicileStateCd
Activity Or Mission	ECAM'S PRIMARY PURPOSES AND ACTIVITIES ARE TO EDUCATE, INSTRUCT AND INFORM COUNTY AND MUNICIPAL OFFICIALS CHARGED WITH ELECTION RESPONSIBILITIES. THIS INSTRUCTION IS DIRECTED TOWARD COUNTY CIRCUIT CLERKS, DEPUTY CIRCUIT CLERKS, AND OTHER COUNTY AND MUNICIPAL OFFICIALS WHO ARE CHARGED WITH HOLDING ELECTIONS AND MAINTAINING THE ELECTION PROCESS AS REQUIRED BY STATE AND FEDERAL LAWS.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,890	PYContributionsGrantsAmt
CY Contributions Grants	$32,780	CYContributionsGrantsAmt
PY Program Service Revenue	$23,116	PYProgramServiceRevenueAmt
CY Program Service Revenue	$447,700	CYProgramServiceRevenueAmt
PY Investment Income	$1,383	PYInvestmentIncomeAmt
CY Investment Income	$4,486	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$10	CYOtherRevenueAmt
PY Total Revenue	$26,389	PYTotalRevenueAmt
CY Total Revenue	$484,976	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$144,424	PYOtherExpensesAmt
CY Other Expenses	$263,891	CYOtherExpensesAmt
PY Total Expenses	$144,424	PYTotalExpensesAmt
CY Total Expenses	$263,891	CYTotalExpensesAmt
PY Revenues Less Expenses	-$118,035	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$221,085	CYRevenuesLessExpensesAmt
Total Assets BOY	$300,590	TotalAssetsBOYAmt
Total Assets EOY	$521,675	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$300,590	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$521,675	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	ECAM'S PRIMARY PURPOSES AND ACTIVITIES ARE TO EDUCATE, INSTRUCT AND INFORM COUNTY AND MUNICIPAL OFFICIALS CHARGED WITH ELECTION RESPONSIBILITIES. THIS INSTRUCTION IS DIRECTED TOWARD COUNTY CIRCUIT CLERKS, DEPUTY CIRCUIT CLERKS, AND OTHER COUNTY AND MUNICIPAL OFFICIALS WHO ARE CHARGED WITH HOLDING ELECTIONS AND MAINTAINING THE ELECTION PROCESS AS REQUIRED BY STATE AND FEDERAL LAWS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$260,919	ExpenseAmt
Revenue	$452,186	RevenueAmt
Desc	EDUCATION AND INSTRUCTION.	Desc
Total Program Service Expenses	$260,919	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LARRY GARDNER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6018075262	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2 SUMMERFIELD PLACE	AddressLine1Txt
City	NATCHEZ	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39120	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DEBBIE BLACK
SECRETARY & DIRECTOR	4.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN PEEBLES
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DELORES WOOTEN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ORMAN KNOX
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ELNORA PATTON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JAMES REED
DIRECTOR	0.00	Yes (X)		$0	$0	$0
VERNELL LOFTON
DIRECTOR	0.00	Yes (X)		$0	$0	$0
AWANA SIMMONS
DIRECTOR	0.00	Yes (X)		$0	$0	$0
LINDA SPEIGHTS
DIRECTOR	0.00	Yes (X)		$0	$0	$0
DALE DENHAM
DIRECTOR	0.00	Yes (X)		$0	$0	$0
REGGIE HANBERRY
DIRECTOR	0.00	Yes (X)		$0	$0	$0
SHERRY HARTFIELD
DIRECTOR	0.00	Yes (X)		$0	$0	$0
LEROY LACY
PRESIDENT	4.00		Yes (X)	$0	$0	$0
SUE POLK
VP-MEMBERSHIP	4.00		Yes (X)	$0	$0	$0
SISSY SMITHERMAN
VP-LEGISLATION	4.00		Yes (X)	$0	$0	$0
LARRY GARDNER
TREASURER	4.00		Yes (X)	$0	$0	$0
DANNY GLASKOX
TRAINING & EDUCATION	4.00		Yes (X)	$0	$0	$0
MIKE BENNETT
EDITOR	4.00		Yes (X)	$0	$0	$0
VIRGINIA MATTHEWS
PARLIAMENTARIAN	1.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Membership Dues	$32,780	MembershipDuesAmt
Total Contributions	$32,780	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	CONVENTION REVENUE	Desc
Business	611430	BusinessCd
Total Revenue Column	$447,700	TotalRevenueColumnAmt
Related Or Exempt Func Income	$447,700	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$447,700	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,486	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,486	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	REFUND	Desc
Business	900003	BusinessCd
Total Revenue Column	$10	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$10	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$484,976	TotalRevenueColumnAmt
Related Or Exempt Func Income	$452,196	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$750	TotalAmt
Management And General	$750	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$6,500	TotalAmt
Program Services	$6,500	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,081	TotalAmt
Management And General	$2,081	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$9,143	TotalAmt
Program Services	$9,143	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$245,276	TotalAmt
Program Services	$245,276	ProgramServicesAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	EDUCATION TRAINING	Desc
Total	$141	TotalAmt
Management And General	$141	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$263,891	TotalAmt
Program Services	$260,919	ProgramServicesAmt
Management And General	$2,972	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$119,136	BOYAmt
EOY	$335,735	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$181,454	BOYAmt
EOY	$185,940	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$300,590	BOYAmt
EOY	$521,675	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$300,590	BOYAmt
EOY	$521,675	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$300,590	BOYAmt
EOY	$521,675	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$300,590	BOYAmt
EOY	$521,675	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$221,085	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (1)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	0	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THIS ORGANIZATION HAS MEMBERS AND COLLECTS DUES.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY DISTRICT ( THREE FROM EACH OF FOUR DISTRICTS).
FORM 990, PART VI, SECTION B, LINE 11B	COPIES OF FORM 990 ARE ISSUED TO THE GOVERNING BODY FOR REVIEW UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 18	FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE THROUGH THE WEBSITE. FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.