FURP.ORG / PUBLIC DATA EXPLORER

SOUTH DAKOTA SHERIFFS ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
SOUTH DAKOTA SHERIFFS ASSOCIATION (EIN 41-1883269)
Tax period
2022-01-01 to 2022-12-31
Filed
2024-05-24
IRS object ID
202421459349300507
Schema version
2022v5.0
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)
Return2024-05-24T12:45:40-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN274012341PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PREMIER TAX SERVICE INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1314 S WILSON STAddressLine1Txt
CityABERDEENCityNm
State AbbreviationSDStateAbbreviationCd
ZIP57401ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN411883269EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTH DAKOTA SHERIFFS ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone6059406554PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 187AddressLine1Txt
CityEUREKACityNm
State AbbreviationSDStateAbbreviationCd
ZIP57437ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBILL STAHLPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6059406554PhoneNum
Signature2024-05-24SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstBILLPersonFirstNm
Person LastSTAHLPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMINDY M SANTEMAPreparerPersonNm
PTINP00077587PTIN
Phone6057259941PhoneNum
Preparation2024-05-24PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBILL STAHLPrincipalOfficerNm
Gross Receipts$310,362GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressSOUTHDAKOTASHERIFFS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1997FormationYr
Legal Domicile StateSDLegalDomicileStateCd
Activity Or MissionTHR PURPOSE OF THE ORGANIZATION SHALL BE TO SEEK BETTER COOPERATION BETWEEN THE SHERIFF AND THEIR DEPUTIES, STATE'S ATTORNEYS, CHIEFS OF POLICE AND THEIR OFFICERS, THE ATTORNEY GENERAL AND HIS AGENTS, THE DIVISION OF HIGHWAY PATROL AND ALL OTHER OFFICERS OF THE STATE OF SOUTH DAKOTA, AND TO ACT IN THE INTEREST OF AND FOR THE BENEFIT OF THESE PEACE OFFICERS AND THEIR TAXPAYERS FOR THE STATE OF SOUTH DAKOTA. TO PROVIDE TRAINING AND INTERCHANGE OPPORTUNITIES FOR LAW ENFORCEMENT OFFICERS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$297,121PYContributionsGrantsAmt
CY Contributions Grants$236,481CYContributionsGrantsAmt
PY Program Service Revenue$73,774PYProgramServiceRevenueAmt
CY Program Service Revenue$73,835CYProgramServiceRevenueAmt
PY Investment Income$24PYInvestmentIncomeAmt
CY Investment Income$46CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$370,919PYTotalRevenueAmt
CY Total Revenue$310,362CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$67,227PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$70,796CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$310,640PYOtherExpensesAmt
CY Other Expenses$256,005CYOtherExpensesAmt
PY Total Expenses$377,867PYTotalExpensesAmt
CY Total Expenses$326,801CYTotalExpensesAmt
PY Revenues Less Expenses-$6,948PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$16,439CYRevenuesLessExpensesAmt
Total Assets BOY$229,844TotalAssetsBOYAmt
Total Assets EOY$190,543TotalAssetsEOYAmt
Total Liabilities BOY$205,420TotalLiabilitiesBOYAmt
Total Liabilities EOY$182,558TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$24,424NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,985NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHR PURPOSE OF THE ORGANIZATION SHALL BE TO SEEK BETTER COOPERATION BETWEEN THE SHERIFF AND THEIR DEPUTIES, STATE'S ATTORNEYS, CHIEFS OF POLICE AND THEIR OFFICERS, THE ATTORNEY GENERAL AND HIS AGENTS, THE DIVISION OF HIGHWAY PATROL AND ALL OTHER OFFICERS OF THE STATE OF SOUTH DAKOTA, AND TO ACT IN THE INTEREST OF AND FOR THE BENEFIT OF THESE PEACE OFFICERS AND THEIR TAXPAYERS FOR THE STATE OF SOUTH DAKOTA. TO PROVIDE TRAINING AND INTERCHANGE OPPORTUNITIES FOR LAW ENFORCEMENT OFFICERS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$17,882ExpenseAmt
DescPROMOTE BETTER COOPERATION AND ENFORCEMENT OF LAWS THROUGH ON GOING TRAINING AND EDUCATION OF LAW ENFORCEMENT OFFICERS AND BY PROVIDING A FORUM FOR THE INTERCHANGE OF PROFESSIONAL IDEAS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$308,919ExpenseAmt
DescPROMOTE BETTER COOPERATION AND ENFORCEMENT OF LAWS THROUGH ON GOING TRAINING AND EDUCATION OF LAW ENFORCEMENT OFFICERS AND BY PROVIDING A FORUM FOR THE INTERCHANGE OF PROFESSIONAL IDEAS.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$308,919TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$326,801TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
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
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSTACI ACKERMANPersonNm
Phone6059406554PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 187AddressLine1Txt
CityEUREKACityNm
State AbbreviationSDStateAbbreviationCd
ZIP57437ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOSH BOLL
TREASURER/SEYes (X)$0$0$0
BRIAN DEAN
2ND VICE PREYes (X)$0$0$0
STEVE MANGER
VICE PRESIDEYes (X)$0$0$0
BILL STAHL
PRESIDENTYes (X)$0$0$0
TROY WELLMAN
PAST PRESIDEYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$207,534MembershipDuesAmt
All Other Contributions$28,947AllOtherContributionsAmt
Total Contributions$236,481TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONVENTIONS/TRAININGS$50,039$50,039
SAVIN PROGRAM$22,880$22,880
STOP PROGRAM$916$916
FieldValueIRS element (for citing)
Total Program Service Revenue$73,835TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$46TotalRevenueColumnAmt
Related Or Exempt Func Income$46RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$310,362TotalRevenueColumnAmt
Related Or Exempt Func Income$73,881RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$54,154TotalAmt
Program Services$54,154ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$4,320TotalAmt
Program Services$4,320ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$8,136TotalAmt
Program Services$8,136ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,186TotalAmt
Program Services$4,186ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,368TotalAmt
Program Services$4,368ProgramServicesAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$24,991TotalAmt
Program Services$24,991ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,350TotalAmt
Program Services$3,350ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$11,335TotalAmt
Program Services$11,335ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$61,385TotalAmt
Program Services$61,385ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$17,882TotalAmt
Program Services$17,882ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$12,982TotalAmt
Program Services$12,982ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
HONORARY PROGRAM EXPENSES$90,108$90,108
SAVIN EXPENSE$10,400$10,400
PLAQUES$7,489$7,489
SCHOLARSHIPS$3,500$3,500

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$8,215TotalAmt
Program Services$8,215ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$326,801TotalAmt
Program Services$326,801ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$198,222BOYAmt
EOY$164,330EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$250BOYAmt
EOY$250EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$38,945LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$12,982LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$31,372BOYAmt
EOY$25,963EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$229,844BOYAmt
EOY$190,543EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$28,491BOYAmt
EOY$19,759EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$176,929BOYAmt
EOY$162,799EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$205,420BOYAmt
EOY$182,558EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$24,424BOYAmt
EOY$7,985EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,424BOYAmt
EOY$7,985EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$229,844BOYAmt
EOY$190,543EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$16,439ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$297,121CurrentTaxYearMinus1YearAmt
Current Tax Year$236,481CurrentTaxYearAmt
Total$533,602TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$297,121CurrentTaxYearMinus1YearAmt
Current Tax Year$236,481CurrentTaxYearAmt
Total$533,602TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$533,602PublicSupportTotal170Amt
Total Support$533,602TotalSupportAmt
Gross Receipts Rltd Activities$147,679GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$38,945OtherCostOrOtherBasisAmt
Depreciation$12,982DepreciationAmt
Book Value$25,963BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$25,963TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHR PURPOSE OF THE ORGANIZATION SHALL BE TO SEEK BETTER COOPERATION BETWEEN THE SHERIFF AND THEIR DEPUTIES, STATE'S ATTORNEYS, CHIEFS OF POLICE AND THEIR OFFICERS, THE ATTORNEY GENERAL AND HIS AGENTS, THE DIVISION OF HIGHWAY PATROL AND ALL OTHER OFFICERS OF THE STATE OF SOUTH DAKOTA, AND TO ACT IN THE INTEREST OF AND FOR THE BENEFIT OF THESE PEACE OFFICERS AND THEIR TAXPAYERS FOR THE STATE OF SOUTH DAKOTA. TO PROVIDE TRAINING AND INTERCHANGE OPPORTUNITIES FOR LAW ENFORCEMENT OFFICERS.
FORM 990, PAGE 2, PART III, LINE 4DPROMOTE BETTER COOPERATION AND ENFORCEMENT OF LAWS THROUGH ON GOING TRAINING AND EDUCATION OF LAW ENFORCEMENT OFFICERS AND BY PROVIDING A FORUM FOR THE INTERCHANGE OF PROFESSIONAL IDEAS.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC