BIG MOUNTAIN COMMERCIAL ASSOCIATION INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: BIG MOUNTAIN COMMERCIAL ASSOCIATION INC (EIN 81-0522136)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-11-11
IRS object ID: 201403159349302040
Schema version: 2013v3.1
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 B
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-11-11T12:51:40-07:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	810526675	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Vicki D Hileman CPA PC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	149 Main Street	AddressLine1
City	Kalispell	City
State	MT	State
ZIP Code	59901	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	810522136	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Big Mountain Commercial Assn Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	BIGM	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 4608	AddressLine1
City	Whitefish	City
State	MT	State
ZIP Code	59937	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Ruth Lane	PersonNm
Person Title	TreasurerDirec	PersonTitleTxt
Phone	4062539192	PhoneNum
Signature	2014-11-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Vicki D Hileman	PreparerPersonNm
PTIN	P01201707	PTIN
Phone	4067553505	PhoneNum
Preparation	2014-11-11	PreparationDt

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$532,434	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.bigmtncommercial.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1998	FormationYr
Legal Domicile State	MT	LegalDomicileStateCd
Activity Or Mission	The primary exempt purpose of the Big Mountain Commercial Association is to provide funding for community transportation systems, maintenance services of the resort common areas, upkeep of informational and directional signs within the resort area and fund village improvements.	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	1	TotalEmployeeCnt
Total Volunteers	90	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$7,700	PYContributionsGrantsAmt
CY Contributions Grants	$8,439	CYContributionsGrantsAmt
PY Program Service Revenue	$473,865	PYProgramServiceRevenueAmt
CY Program Service Revenue	$521,854	CYProgramServiceRevenueAmt
PY Investment Income	$577	PYInvestmentIncomeAmt
CY Investment Income	$233	CYInvestmentIncomeAmt
CY Other Revenue	$1,908	CYOtherRevenueAmt
PY Total Revenue	$482,142	PYTotalRevenueAmt
CY Total Revenue	$532,434	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$57,631	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$58,984	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$351,567	PYOtherExpensesAmt
CY Other Expenses	$384,271	CYOtherExpensesAmt
PY Total Expenses	$409,198	PYTotalExpensesAmt
CY Total Expenses	$443,255	CYTotalExpensesAmt
PY Revenues Less Expenses	$72,944	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$89,179	CYRevenuesLessExpensesAmt
Total Assets BOY	$376,840	TotalAssetsBOYAmt
Total Assets EOY	$486,492	TotalAssetsEOYAmt
Total Liabilities BOY	$87,088	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$107,561	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$289,752	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$378,931	NetAssetsOrFundBalancesEOYAmt
Mission	The primary exempt purpose of the Big Mountain Commercial Association is to provide funding for community transportation systems, maintenance services of the resort common areas, upkeep of informational and directional signs within the resort area and fund village improvements.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	The bus shuttle service assist's in providing transportation, at no charge, to residence and visitors of the area. The bus shuttle provides a means for residence, guest's and employee's of the resort to obtain safe and reliable transportation to and from the community of Whitefish and the Whitefish Mountain Resort.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	Festival income assists in providing funding for community transportation systems and maintenance of roads, walkways and common areas.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	The dues and assessments assist in providing needed maintenance and service to the common areas. The assessments are used to maintain (i.e. snow removal, sanding, maintenance, etc.) the Big Mountain Road, pedestrian walkways and the village common areas. Funds are also used to maintain a safe environment in the common areas by providing and maintaining the necessary resort lighting as well as informational and directional signage. In addition, the dues and assessments assist the bus shuttle service in providing transportation, at no charge, to residence and visitors of the area, allowing guest's and employee's of the resort to obtain safe and reliable transportation to and from the community of Whitefish and the Whitefish Mountain Resort.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	1	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	Yes (true)	NondeductibleContributionsInd
Nondeductible Contri Discl	Yes (true)	NondeductibleContriDisclInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	11	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Rick Cunningham	PersonNm
Phone	4062539192	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	BMCA Office 300 Big Mountain Rd	AddressLine1
City	Whitefish	City
State	MT	State
ZIP Code	59937	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Jennifer Fisher
PresidentDirector	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Dan Graves
Vice-PresidentDirector	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Ruth Lane
TreasurerDirector	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Chris Schustrom
Director	1.00	0.00	Yes (X)		$0	$0	$0
Chap Godsey
Director	1.00	0.00	Yes (X)		$0	$0	$0
Edna White
Director	1.00	0.00	Yes (X)		$0	$0	$0
Doreen Marcial
Director	1.00	0.00	Yes (X)		$0	$0	$0
JoBeth Blair
SecretaryDirector	2.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Marcus Duffey
Director	1.00	0.00	Yes (X)		$0	$0	$0
Nina Stefani
Director	1.00	0.00	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	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	Rocky Mountain Transportation Inc	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1410 Edgewood Drive	AddressLine1
City	Whitefish	City
State	MT	State
ZIP Code	59937	ZIPCode

Field	Value	IRS element (for citing)
Services	Transportation	ServicesDesc
Compensation	$232,167	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Membership Dues	$7,500	MembershipDuesAmt
All Other Contributions	$939	AllOtherContributionsAmt
Total Contributions	$8,439	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Bus Shuttle Service	485000	$11,000	$11,000
Festival Income	722410	$33,588	$33,588
Membership Dues & Asses	721000	$477,266	$477,266

Field	Value	IRS element (for citing)
Total Program Service Revenue	$521,854	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$233	TotalRevenueColumnAmt
Exclusion	$233	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Rear Window Bus Signage	Desc
Business	541800	BusinessCd
Total Revenue Column	$1,908	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,908	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,908	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$532,434	TotalRevenueColumnAmt
Related Or Exempt Func Income	$523,762	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$233	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$54,019	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$400	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$4,565	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$682	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$220	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,139	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,795	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$35	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,577	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,384	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Activity Programs	$13,000	$13,000
Community Transportation	$290,835	$290,835
Telephone	$960	$960
Mtnce of Resort Common Areas	$43,293	$43,293

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$21,351	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$443,255	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$129,073	BOYAmt
EOY	$168,936	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$147,799	BOYAmt
EOY	$214,449	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$81,316	BOYAmt
EOY	$90,032	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$80,245	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$67,170	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$18,652	BOYAmt
EOY	$13,075	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$376,840	BOYAmt
EOY	$486,492	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$49,305	BOYAmt
EOY	$67,289	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$37,783	BOYAmt
EOY	$40,272	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$87,088	BOYAmt
EOY	$107,561	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$289,752	BOYAmt
EOY	$378,931	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$289,752	BOYAmt
EOY	$378,931	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$376,840	BOYAmt
EOY	$486,492	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$89,179	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

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

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$80,245	OtherCostOrOtherBasisAmt
Depreciation	$67,170	DepreciationAmt
Book Value	$13,075	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$13,075	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990 governing body review Part VI line 11	The governing body meets prior to filing the tax return to review the contents of the return.
Conflict of interest policy compliance Part VI line 12c	At the annual meeting the governing body reviews the Conflict of Interest Policy and asks all officers and directors to disclose any conflicts or potential conflicts of interest that they know of or are aware of.
Other officer or key employee compensation Part VI line 15b	The organization only has one employee. This employee is reviewed annually by the governing body. The governing body reviews the employee's previous year's work performance and determines from it whether this employee's performance results in continued employment and/or additional compensation.
Governing documents etc available to public Part VI line 19	The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.