FURP.ORG / PUBLIC DATA EXPLORER

WEST LOGAN CHRISTIAN ACADEMY: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
WEST LOGAN CHRISTIAN ACADEMY (EIN 88-1344057)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-09-09
IRS object ID
202542529349300809
Schema version
2024v5.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-09-09T08:37:50-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN260005391PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1VANCE FLOUHOUSE & GARGES PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17725 BALLANTYNE COMMONS PKY STE103AddressLine1Txt
CityCHARLOTTECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28277ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN881344057EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WEST LOGAN CHRISTIAN ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone7043697200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 959AddressLine1Txt
CityLOGANCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25601ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBOARD MEMBERPersonNm
Person TitleBOARD MEMBERPersonTitleTxt
Phone3047856728PhoneNum
Signature2025-09-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAMANDA R MELTONPreparerPersonNm
PTINP01694924PTIN
Phone7043697200PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKRISTEN DINGESSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 959AddressLine1Txt
CityLOGANCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25601ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$495,961GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2022FormationYr
Legal Domicile StateWVLegalDomicileStateCd
Activity Or MissionWE ARE A PRIVATE CHRISTIAN SCHOOL IN WHICH EDUCATION WILL BE PROVIDED BY HIRED TEACHERS AND ADMINISTRATORS. THIS WILL BE CONDUCTED IN LOGAN COUNTY WV IN A BUILDING PURCHASED FOR THE SOLE USE AS A SCHOOL. ONE HUNDRED PERCENT OF OUR TOTAL TIME WITHIN THIS ORGANIZATION IS THE EDUCATIONAL AND SPIRITUAL DEVELOPMENT OF THE YOUTH IN SOUTHERN WEST VIRGINIA. OUR SCHOOL WILL BE FUNDED THROUGH CORPORATE AND PERSONAL DONATIONS AS WELL AS TUITION AND FEES. OUR ACTIVITY IS ONLY FOR THE EXEMPT PURPOSES OF EDUCATION.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee22TotalEmployeeCnt
Total Volunteers12TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$378,217PYContributionsGrantsAmt
CY Contributions Grants$458,925CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$8,844PYOtherRevenueAmt
CY Other Revenue$37,036CYOtherRevenueAmt
PY Total Revenue$387,061PYTotalRevenueAmt
CY Total Revenue$495,961CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$220,221PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$289,200CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$120,259PYOtherExpensesAmt
CY Other Expenses$190,171CYOtherExpensesAmt
PY Total Expenses$340,480PYTotalExpensesAmt
CY Total Expenses$479,371CYTotalExpensesAmt
PY Revenues Less Expenses$46,581PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$16,590CYRevenuesLessExpensesAmt
Total Assets BOY$48,975TotalAssetsBOYAmt
Total Assets EOY$54,558TotalAssetsEOYAmt
Total Liabilities BOY$16,256TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,248TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$32,719NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$49,310NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionWE ARE A PRIVATE CHRISTIAN SCHOOL IN WHICH EDUCATION WILL BE PROVIDED BY HIRED TEACHERS AND ADMINISTRATORS. THIS WILL BE CONDUCTED IN LOGAN COUNTY WV IN A BUILDING PURCHASED FOR THE SOLE USE AS A SCHOOL. ONE HUNDRED PERCENT OF OUR TOTAL TIME WITHIN THIS ORGANIZATION IS THE EDUCATIONAL AND SPIRITUAL DEVELOPMENT OF THE YOUTH IN SOUTHERN WEST VIRGINIA. OUR SCHOOL WILL BE FUNDED THROUGH CORPORATE AND PERSONAL DONATIONS AS WELL AS TUITION AND FEES. OUR ACTIVITY IS ONLY FOR THE EXEMPT PURPOSES OF EDUCATION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$479,371ExpenseAmt
DescEDUCATION OF SECONDARY SCHOOL AGED CHILDREN BETWEEN THE 5TH AND 12TH GRADES AND COMMUNITY SERVICE THROUGHOUT LOGAN COUNTY WEST VIRGINIADesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescEXTRACURRICULAR ACTIVITIES SUCH AS MUSIC AND ATHLETICSDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$479,371TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee22EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldWVStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RONALD G VANCEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7043697200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17725 BALLANTYNE COMMONS PKYAddressLine1Txt
CityCHARLOTTECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28277ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KRISTEN DINGESS
PRESIDENT8.00Yes (X)$0$0$0
JEFF ALTIZER
VICE PRESIDENT5.00Yes (X)$0$0$0
VALERIE ROBINSON
SECRETARY8.00Yes (X)$28,400$0$0
DAVID QUICK
BUSINESS MANAGER2.00Yes (X)$0$0$0
ANITRA ELLIS
BOARD MEMBER5.00Yes (X)$0$0$0
KENNETH BEVINS
BOARD MEMBER5.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$28,400TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$458,925AllOtherContributionsAmt
Total Contributions$458,925TotalContributionsAmt
Fundraising Gross Income$9,744FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,744TotalRevenueColumnAmt
Exclusion$9,744ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISC - REVENUEDesc
Business459900BusinessCd
Total Revenue Column$27,292TotalRevenueColumnAmt
Related Or Exempt Func Income$27,292RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$27,292OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$495,961TotalRevenueColumnAmt
Related Or Exempt Func Income$27,292RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$9,744ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$262,994TotalAmt
Program Services$262,994ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$26,206TotalAmt
Program Services$26,206ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,987TotalAmt
Program Services$8,987ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$39,850TotalAmt
Program Services$39,850ProgramServicesAmt

Travel TravelGrp

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

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$22,009TotalAmt
Program Services$22,009ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,828TotalAmt
Program Services$8,828ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MISC. OPERATIONS COSTS$26,936$26,936
REPAIRS AND MAINTENANCE$17,741$17,741
UTILITIES$17,420$17,420
ATHETICS EXPENSES$15,101$15,101

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$32,949TotalAmt
Program Services$32,949ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$479,371TotalAmt
Program Services$479,371ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$33,303BOYAmt
EOY$41,041EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$15,672BOYAmt
EOY$2,034EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$37,792LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$26,309LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$11,483EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$48,975BOYAmt
EOY$54,558EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$16,256BOYAmt
EOY$5,248EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$16,256BOYAmt
EOY$5,248EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$32,719BOYAmt
EOY$49,310EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$32,719BOYAmt
EOY$49,310EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$48,975BOYAmt
EOY$54,558EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$16,590ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$116,636CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$378,217CurrentTaxYearMinus1YearAmt
Current Tax Year$495,961CurrentTaxYearAmt
Total$990,814TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$116,636CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$378,217CurrentTaxYearMinus1YearAmt
Current Tax Year$495,961CurrentTaxYearAmt
Total$990,814TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$990,814PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$116,636CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$378,217CurrentTaxYearMinus1YearAmt
Current Tax Year$495,961CurrentTaxYearAmt
Total$990,814TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$37,792OtherCostOrOtherBasisAmt
Depreciation$26,309DepreciationAmt
Book Value$11,483BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$11,483TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescNOTES PAYABLE - WEST LOGAN CHURCHDesc
Amt$5,248Amt
FieldValueIRS element (for citing)
Total Liability$5,248TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF DIRECTORS REVIEWS FORM 990 PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION MAKES THE ABOVE TAX FORMS AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.