SOUTHWEST MISSISSIPPI ELECTRIC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: SOUTHWEST MISSISSIPPI ELECTRIC (EIN 64-0244325)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-05-26
IRS object ID: 201121469349300102
Schema version: 2010v3.2
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 D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-05-26T08:26:09-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WILSON & BIGGS PLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 930	AddressLine1
City	RIDGELAND	City
State	MS	State
ZIP Code	39158	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	640244325	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	SOUTHWEST MISSISSIPPI ELECTRIC	BusinessNameLine1
Business Name Line2	POWER ASSOCIATION	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	SOUT	NameControl
Phone	6014373611	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 5	AddressLine1
City	LORMAN	City
State	MS	State
ZIP Code	39096	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	PERCY MCCAA	Name
Title	GENERAL MANAGER	Title
Phone	6014373611	Phone
Date Signed	2011-05-24	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	GEORGE M BIGGS JR	Name
Phone	6019572001	Phone
Date Prepared	2011-05-26	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	PERCY MCCAA	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 5	AddressLine1
City	LORMAN	City
State	MS	State
ZIP Code	39096	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	55286490	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.SOUTHWESTEPA.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1937	YearFormation
State Legal Domicile	MS	StateLegalDomicile
Activity Or Mission Description	MEMBER OWNED ELECTRIC COOPERATIVE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	98	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	51055164	ProgramServiceRevenuePriorYear
Program Service Revenue CY	53609849	ProgramServiceRevenueCY
Investment Income Prior Year	228971	InvestmentIncomePriorYear
Investment Income Current Year	207748	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1528975	OtherRevenuePriorYear
Other Revenue Current Year	1468893	OtherRevenueCurrentYear
Total Revenue Prior Year	52813110	TotalRevenuePriorYear
Total Revenue Current Year	55286490	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	322732	SalariesEtcPriorYear
Salaries Etc Current Year	388975	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	50470960	OtherExpensePriorYear
Other Expenses Current Year	52168835	OtherExpensesCurrentYear
Total Expenses Prior Year	50793692	TotalExpensesPriorYear
Total Expenses Current Year	52557810	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	2019418	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	2728680	RevenuesLessExpensesCY
Total Assets BOY	79215192	TotalAssetsBOY
Total Assets EOY	86604852	TotalAssetsEOY
Total Liabilities BOY	42132201	TotalLiabilitiesBOY
Total Liabilities EOY	46921276	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	37082991	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	39683576	NetAssetsOrFundBalancesEOY
Mission Description	MEMBER OWNED ELECTRIC COOPERATIVE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	DISTRIBUTION OF ELECTRIC POWER TO MEMBERS.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	17	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	98	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Gross Income From Members	53172991	GrossIncomeFromMembers
Gross Income Other Sources	2113499	GrossIncomeOtherSources
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	VIRGIL SCOTT	NamePerson
Telephone Number	8002878564	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	18671 HIGHWAY 61 SOUTH	AddressLine1
City	LORMAN	City
State	MS	State
ZIP Code	39090	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
WR MILLER
PRESIDENT	5.00	X	X	10800	0	884
JAMES P MULLINS
DIRECTOR	5.00	X		10200	0	703
FRANK WILSON
DIRECTOR	4.00	X		9000	0	489
JAMES A VENTRESS
DIRECTOR	5.00	X		9000	0	6260
GREG KITCHENS
V-PRES.	3.00	X	X	7200	0	884
BURNELL NEWSON
DIRECTOR	4.00	X		7200	0	204
CLAYTON R WOOLLEY
DIRECTOR	4.00	X		7000	0	329
BILLY K SMITH
SEC/TREA	3.00	X	X	6900	0	329
MARY R JONES
DIRECTOR	3.00	X		5000	0	5607
FRANCES T NOBLE
ASST SEC	2.00	X	X	4500	0	5152
PERCY MCCAA
GENERAL MNGR	40.00		X	127792	0	77992
VIRGIL SCOTT
OFFICE MANG	40.00		X	67376	0	18174

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	271968	TotalReportableCompFromOrg
Total Other Compensation	117007	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
FRANK LAIRD CONSTRUCTION
2257 LIN -FRANK LIN DR	MCCALL CREEK	MS	39647	CONSTRUCTION	563005
DELTA TREE SERVICE
103 STANTON PL	CLINTON	MS	39056	RIGHT OF WAY	512475
KILLEN CONTRACTORS INC
PO BOX 786	BRANDON	MS	39043	CONSTRUCTION	471831
WA KENDALL CO
PO BOX 831	LAWRENCEVILLE	GA	30046	CONSTRUCTION	406611
PROGRESSIVE SOLUTIONS
PO BOX 1130	MARSHALL	AR	72650	CONSTRUCTION	356800

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	7	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
OPERATING REVENUES-MEMBER	53172389	53172389
OPERATING REVENUES-NON-MEMBER	437460	437460

Field	Value	IRS element (for citing)
Total Program Service Revenue	53609849	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	207748	TotalRevenueColumn
Exclusion	$207,748	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PATRONAGE CAPITAL	1465693	1465693
OTHER MEMBER INCOME	3200	3200

Field	Value	IRS element (for citing)
Total Other Revenue	1468893	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	55286490	TotalRevenueColumn
Related Or Exempt Function Income	55078742	RelatedOrExemptFunctionIncome
Exclusion	$207,748	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	388975	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	26588	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	1923536	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2614318	Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal
COST OF POWER	38695080
DISTRIBUTION - MAINTENANC	4129576
DISTRIBUTION - OPERATIONS	2068108
CONSUMER ACCOUNTS	1856120
ADMINISTRATIVE & GENERAL	770585

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	84924	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	52557810	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	548538	BOY
EOY	637150	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	500000	BOY
EOY	1000000	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	3662123	BOY
EOY	4080104	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	1783802	BOY
EOY	1408110	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	285237	BOY
EOY	2721533	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	90136946	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	26787618	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	61227285	BOY
EOY	63349328	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	11208207	BOY
EOY	13408627	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	79215192	BOY
EOY	86604852	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3774827	BOY
EOY	3899747	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	34144100	BOY
EOY	39083053	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	4213274	BOY
EOY	3938476	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	42132201	BOY
EOY	46921276	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	102500	BOY
EOY	102385	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	36980491	BOY
EOY	39581191	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	37082991	BOY
EOY	39683576	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	79215192	BOY
EOY	86604852	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	2728680	ReconcilationRevenueExpenses
Reconcilation Other Changes	-128095	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	90136946	OtherCostOrOtherBasis
Depreciation	26787618	Depreciation
Book Value	63349328	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	63349328	TotalOfBookValueLandBuildings

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
PATRONAGE CAPITAL	13382817
INTEREST RECEIVABLE	25810

Field	Value	IRS element (for citing)
Total Book Value Other Assets	13408627	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	UNFUNDED DEFINED BENEFIT PLAN OBL.	Description
Amount	$3,938,476	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	3938476	TotalOfAmounts
Total Revenue	55286490	TotalRevenue
Total Expenses	52557810	TotalExpenses
Excess Or Deficit For Year	2728680	ExcessOrDeficitForYear
Excess Or Deficit Per FS	2728680	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	55286490	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	55286490	RevenueSubtotal
Total Revenue Per Form990	55286490	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	52557810	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	52557810	ExpensesSubtotal
Total Expenses Per Form990	52557810	TotalExpensesPerForm990

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	PERCY MCCAA	NamePerson
Base Compensation Filing Org	127792	BaseCompensationFilingOrg
Nontaxable Benefits Filing Org	77992	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	205784	TotalCompensationFilingOrg

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	BOARD IS ELECTED BY MEMBERS.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	MEMBERS RATIFY THE ACTIONS OF THE BOARD OF DIRECTORS AT THE ANNUAL MEETING EACH YEAR.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE BOARD REVIEWS THE FORM 990 ANNUALLY AT A BOARD MEETING PRIOR TO ITS SUBMISSION.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	ANNUALLY THE BOARD IS ASKED TO DISCLOSE INTERESTS THAT MIGHT GIVE RISE TO CONFLICTS. A FORM IS GIVEN TO EACH BOARD MEMBER TO FACILITATE THIS PROCESS AND DOCUMENT CONFLICTS, IF ANY.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	APPROVED BY BOARD OF DIRECTORS ANNUALLY.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC.