Letter of the law, I agree with you. But an organization can go above and beyond the legal minimum if they desire. Let's say there are two non profit organizations that govern over youth activities. The first follows the law, discloses their 990's to the public, but keeps all policies secret and will not provide any info apart from what they have to do legally even to parents of the youth who are in organizations in which they govern. The second follows the law, discloses their 990's to the public, but also informs the public about their Code of Conduct Policy, their Sexual Abuse Policy, their Hiring Policy, their Whistle Blower Policy, and their Bylaws. Which youth governing organization is attempting to inform folks that they are looking out for the best interest of the youth, and which acts like there might be something shady to hide?