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INSTITUTE OF NOISE CONTROL ENGINEERING OF THE UNITED STATES O: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
INSTITUTE OF NOISE CONTROL ENGINEERING OF THE UNITED STATES O (EIN 23-7211908)
Tax period
2013-04-01 to 2014-03-31
Filed
2014-11-03
IRS object ID
201443079349301589
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 ReturnHeader

FieldValueIRS element (for citing)
Return2014-11-03T15:56:04-06:00ReturnTs
Tax Period End2014-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ESTES BRIDGEWATER & OGDENBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1901 S SECOND STAddressLine1
CitySPRINGFIELDCity
StateILState
ZIP Code62704ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237211908EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INSTITUTE OF NOISE CONTROLBusinessNameLine1
Business Name Line2ENGINEERING INCBusinessNameLine2
FieldValueIRS element (for citing)
Business Name ControlINSTBusinessNameControlTxt
Phone2175289945PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 EAST WASHINGTON STREETAddressLine1
CitySPRINGFIELDCity
StateILState
ZIP Code62701ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDEANE JAEGERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2175289945PhoneNum
Signature2014-10-22SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLORI K MILOSEVICHPreparerPersonNm
PTINP00626782PTIN
Phone2175288473PhoneNum
Preparation2014-11-03PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDEANE JAEGERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1W 335 N 292 CUSHING PARK RDAddressLine1
CityDELAFIELDCity
StateWIState
ZIP Code53018ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$474,923GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressIBO@INCEUSA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1971FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION'S PURPOSE IS TO PROMOTE ENGINEERING SOLUTIONS TO ENVIRONMENTAL PRODUCT, MACHINERY, INDUSTRIAL AND OTHER NOISE PROBLEMS.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$9,598TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,136,774PYProgramServiceRevenueAmt
CY Program Service Revenue$443,775CYProgramServiceRevenueAmt
PY Investment Income$30,310PYInvestmentIncomeAmt
CY Investment Income$22,517CYInvestmentIncomeAmt
PY Other Revenue$35,261PYOtherRevenueAmt
CY Other Revenue$8,631CYOtherRevenueAmt
PY Total Revenue$1,202,345PYTotalRevenueAmt
CY Total Revenue$474,923CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,035,608PYOtherExpensesAmt
CY Other Expenses$414,418CYOtherExpensesAmt
PY Total Expenses$1,035,608PYTotalExpensesAmt
CY Total Expenses$414,418CYTotalExpensesAmt
PY Revenues Less Expenses$166,737PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$60,505CYRevenuesLessExpensesAmt
Total Assets BOY$1,009,373TotalAssetsBOYAmt
Total Assets EOY$1,103,336TotalAssetsEOYAmt
Total Liabilities BOY$84,450TotalLiabilitiesBOYAmt
Total Liabilities EOY$75,587TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$924,923NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,027,749NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION'S PURPOSE IS TO PROMOTE ENGINEERING SOLUTIONS TO ENVIRONMENTAL PRODUCT, MACHINERY, INDUSTRIAL AND OTHER NOISE PROBLEMS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescNOISE/NEWS JOURNALS: PROFESSIONAL JOURNAL PUBLISHED TO DISSEMINATE KNOWLEDGE OF NOISE AND VIBRATION.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescNOISE CONTROL ENGINEERING; TECHNICAL JOURNAL PUBLISHED EXCLUSIVELY ON NOISE CONTROL.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescBACK ISSUES: STORAGE AND DISTRIBUTION OF BACK ISSUES OF PROFESSIONAL AND TECHNICAL JOURNALS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescCONFERENCES; AMERICAN AND INTERNATIONAL CONFERENCES LOCATED IN THE USA AND SEMINARS DEALING WITH NOISE AND VIBRATION CONTROL.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOE CUSCHIERIPersonNm
Phone2175289945PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 EAST WASHINGTONAddressLine1
CitySPRINGFIELDCity
StateILState
ZIP Code62701ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
KIMBERLY L RIEGEL
DIRECTOR2.00Yes (X)$0$0$0
JEFF FULLERTON
DIRECTOR2.00Yes (X)$0$0$0
STEVE MARSHALL
DIRECTOR2.00Yes (X)$0$0$0
DAVID COPLEY
DIRECTOR2.00Yes (X)$0$0$0
MG PRASAD
DIRECTOR2.00Yes (X)$0$0$0
BETH COOPER
DIRECTOR2.00Yes (X)$0$0$0
STEVE CONLON
DIRECTOR2.00Yes (X)$0$0$0
DAVID HERRIN
DIRECTOR2.00Yes (X)$0$0$0
ROBERT D O'NEAL
DIRECTOR2.00Yes (X)$0$0$0
RICHARD A KOLANO
DIRECTOR2.00Yes (X)$0$0$0
J STUART BOLTON
DIRECTOR2.00Yes (X)$0$0$0
CHRISTOPHER DONALD MORGAN
DIRECTOR2.00Yes (X)$0$0$0
ERIC WOOD
PAST PRESIDE5.00$0$0$0Yes (X)
GORDON EBBITT
PRESIDENT5.00$0$0$0Yes (X)
KARL WASHBURN
SECRETARY5.00$0$0$0Yes (X)
DEANE JAEGER
TREASURER5.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtBusinessBusinessCdUnrelated Business RevenueUnrelatedBusinessRevenueAmt
CONFERENCE$268,934$268,934
MEMBERSHIP DUES$95,874$95,874
TECHNICAL JOURNAL$35,259$35,259
NOISE/NEWS JOURNAL$34,110$34,110
ADVERTISING$9,598541800$9,598
FieldValueIRS element (for citing)
Total Program Service Revenue$443,775TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,517TotalRevenueColumnAmt
Related Or Exempt Func Income$22,517RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Total Revenue Column$8,631TotalRevenueColumnAmt
Related Or Exempt Func Income$8,631RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$8,631OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$474,923TotalRevenueColumnAmt
Related Or Exempt Func Income$465,325RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$9,598UnrelatedBusinessRevenueAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$111,190TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,090TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,100TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,980TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$62,251TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$14,301TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$154,928TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,128TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
CONTRACTUAL$50,000
MEMBERSHIP DUES$3,596
BANK FEES$3,348
TELEPHONE$2,677

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$4,829TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$414,418TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2BOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$245,421BOYAmt
EOY$216,908EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$38,685EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$6,941BOYAmt
EOY$20,653EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$757,009BOYAmt
EOY$827,090EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,009,373BOYAmt
EOY$1,103,336EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$84,450BOYAmt
EOY$75,587EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$84,450BOYAmt
EOY$75,587EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$924,923BOYAmt
EOY$1,027,749EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$924,923BOYAmt
EOY$1,027,749EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,009,373BOYAmt
EOY$1,103,336EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$60,505ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$42,321NetUnrlzdGainsLossesInvstAmt
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Rev Etc Audited Fincl Stmt$517,244TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$42,321NetUnrealizedGainsInvstAmt
Revenue Not Reported$42,321RevenueNotReportedAmt
Revenue Subtotal$474,923RevenueSubtotalAmt
Total Revenue Per Form990$474,923TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$414,418TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$414,418ExpensesSubtotalAmt
Total Expenses Per Form990$414,418TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DCONFERENCES; AMERICAN AND INTERNATIONAL CONFERENCES LOCATED IN THE USA AND SEMINARS DEALING WITH NOISE AND VIBRATION CONTROL.
FORM 990, PAGE 6, PART VI, LINE 3THE ORGANIZATION CONTRACTS WITH RAYBOURN GROUP INTERNATIONAL, AN INDEPENDENT CONTRACTOR, TO MANAGE THE BUSINESS AND AFFAIRS OF THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 6THERE ARE TWO CLASSES OF MEMBERSHIP. THE CLASSES ARE ASSOCIATE MEMBER AND FULL MEMBER. BEFORE A MEMBER BECOMES A FULL MEMBER, THEY HAVE TO QUALIFY AS AN ASSOCIATE MEMBER. TO BECOME AN ASSOCIATE MEMBER YOU HAVE TO AFFIRM AN INTEREST IN NOISE CONTROL ENGINEERING AND COMPLETE AND SIGN AN ASSOCIATE APPLICATION. TO BECOME A FULL MEMBER AN INDIVIDUAL MUST FIRST BE AN ASSOCIATE MEMBER. THE INDIVIDUAL MUST HAVE EARNED A BACCALAUREATE OR EQUIVALENT OR HIGHER DEGREE FROM A QUALIFIED PROGRAM IN ENGINEERING, PHYSICAL SCIENCE, OR ARTHITECTURE OFFERED BY AN ACCREDITED UNIVERSITY OR COLLEGE OR HAVE HAD AT LEAST FIVE YEARS EXPERIENCE IN NOISE CONTROL ENGINEERING INVOLVING RESEARCH, INSTRUCTION, PROFESSIONAL PRACTICE, OR ANY COMBINATION THEREOF AND THEY HAVE TO HAVE AN ENDORSEMENT FROM A CURRENT FULL MEMBER.
FORM 990, PAGE 6, PART VI, LINE 7AMEMBERS ELECT THE OFFICERS AND BOARD OF DIRECTORS. IF THE MEMBERS DISAPPROVE OF THEIR ACTIONS, IT IS THE MEMBERS DUTY TO NOT RE-ELECT THE OFFICERS AND BOARD OF DIRECTORS AT THE ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 11BTHE RETURN WILL FIRST BE REVIEWED BY THE EXECUTIVE DIRECTOR AND THE SECRETARY/TREASURER. AFTER THEY HAVE REVIEWED THE RETURN, IT WILL GO TO THE ENTIRE BOARD FOR THEIR APPROVAL AND THEN FILE THE RETURN.
FORM 990, PAGE 6, PART VI, LINE 12CAT THE ANNUAL CONFERENCE, ALL BOARD MEMBERS ARE GIVEN THE ANNUAL DECLARATION OF CONFLICTS TO SIGN. ANY CONFLICTS BROUGHT TO ATTENTION ARE THEN REVIEWED ON A CASE BY CASE BASIS.
FORM 990, PAGE 6, PART VI, LINE 19CONSISTENT WITH THE REQUIREMENTS OF SECTION 6104(D) OF THE INTERNAL REVENUE CODE AND REGULATIONS THEREUNDER, COPIES OF THE IRS FORM 990 AND APPLICATION FOR EXEMPTION SHALL BE MADE AVAILABLE, UPON REQUEST, IN A TIMELY MANNER, AND SUBJECT TO THE CHANGES PERMITTED BY LAW TO ANY INDIVIDUALS WHO REQUEST IT. OTHER GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE INDIVIDUALS REQUESTING THEM IN A TIMELY MANNER.