Liabilities / Assets
11th percentile
Higher debt load relative to assets than 11% of similar nonprofits.
EIN 64-0885758 • 501(c)6 • Flowood, MS
Profile
To assist the insurance commissioner of mississippi with the regulation of "surplus lines" insurance contracts and to encourage compliance by surplus lines agents and insurers with the surplus lines laws of the state of mississippi.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
11th percentile
Higher debt load relative to assets than 11% of similar nonprofits.
Liabilities / Revenue
11th percentile
Higher debt load relative to revenue than 11% of similar nonprofits.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
13th percentile
Higher top officer pay than 13% of similar nonprofits.
Top officer pay equals 3.9% of source-year revenue.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
79th percentile
Faster revenue growth than 79% of similar nonprofits.
Assets
Down$10,268,917
Down $2,573,695 (-20%) from 2023
Liabilities
Down$134,967
Down $86,094 (-39%) from 2023
Net Assets
Down$10,133,950
Down $2,487,601 (-20%) from 2023
Revenue
Up$3,320,554
Up $536,987 (+19%) from 2023
Expenses
Up$1,017,638
Up $3,082 (+0.3%) from 2023
Net Income
Up$2,302,916
Up $533,905 (+30%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To assist the insurance commissioner of mississippi with the regulation of "surplus lines" insurance contracts and to encourage compliance by surplus lines agents and insurers with the surplus lines laws of the state of mississippi.
To assist the mississippi insurance dept. In the oversight of the surplus lines market and encourage compliance by surplus lines agents with the surplus lines laws of mississippi.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $9,705,099 | $7,697,434 | ▼ $2,007,665 |
| Savings and Temporary Cash Investments | $1,470,239 | $1,021,218 | ▼ $449,021 |
| Land, Buildings, and Equipment, Net | $938,308 | $806,829 | ▼ $131,479 |
| Accounts Receivable | $581,729 | $626,641 | ▲ $44,912 |
| Intangible Assets | $132,362 | $101,952 | ▼ $30,410 |
| Prepaid Expenses and Deferred Charges | $12,275 | $12,243 | ▼ $32 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | - | - |
| Investments Program Related | $0 | - | - |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $12,842,612 | $10,268,917 | ▼ $2,573,695 |
| Other Assets Total | $2,600 | $2,600 | → $0 |
| Liabilities | |||
| Other Liabilities | $132,361 | $101,952 | ▼ $30,409 |
| Accounts Payable and Accrued Expenses | $88,700 | $33,015 | ▼ $55,685 |
| Total Liabilities | $221,061 | $134,967 | ▼ $86,094 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $12,621,551 | $10,133,950 | ▼ $2,487,601 |
| Total Net Assets Fund Balance | $12,621,551 | $10,133,950 | ▼ $2,487,601 |
| Total Liabilities and Net Assets / Fund Balance | $12,842,612 | $10,268,917 | ▼ $2,573,695 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $806,829 | $3,582,840 | $4,389,669 |
| Equipment | $0 | $22,095 | $22,095 |
| Leasehold Improvements | $0 | $12,457 | $12,457 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Julie McLemore | Executive Director | FT | $125,000 | $3,750 | $128,750 |
| Name | Title |
|---|---|
| Christopher Mathison | Chairman |
| Matthew Koury | Vice Chairman |
| David Phillips | Director |
| Mike Leach | Director |
| Mims Mclennan | Director |
| Roger Elfert | Director |
| Truitt Taylor | Director |
| Preston Gough Iii | Secretary |
| Linda Trifone | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $558,135 |
| Salaries, Compensation, and Employee Benefits | $459,503 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $295,748 |
| Other Salaries and Wages | - | - | - | $256,940 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $128,750 |
| Information Technology | - | - | - | $60,299 |
| Fees for Services Accounting | - | - | - | $44,672 |
| Occupancy | - | - | - | $39,300 |
| Other Employee Benefits | - | - | - | $38,318 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $33,436 |
| Office Expenses | - | - | - | $33,294 |
| Payroll Taxes | - | - | - | $31,180 |
| Fees for Services Legal | - | - | - | $26,842 |
| Travel | - | - | - | $10,918 |
| Insurance | - | - | - | $8,092 |
| Pension Plan Contributions | - | - | - | $4,315 |
| Conferences and Meetings | - | - | - | $3,305 |
| Fees for Services Other | - | - | - | $519 |
| Other Expenses | - | - | - | $-2,001 |
| Total Functional Expenses | $0 | $0 | $0 | $1,017,638 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $1,017,638 |
| Expenses per Audited Statements | $984,202 |
| Total Expenses per Audited Statements | $984,202 |
| Expenses Not Reported on Financial Statements | $33,436 |
| Expenses Not Reported on Form 990 | $0 |
| Other Expense Adjustments | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Liability | Amount |
|---|---|
| Federal Income Taxes | $101,952 |
| Operating Lease Liability | - |
“The Organization's By-laws were amended in 2024 to change the quorum requirement for membership meetings/actions in accordance with the provisions of Miss. Code Ann. Section 79-11-217 (Rev. 2013).”
“Any individual licensed as a surplus lines agent under section 83-21-21 of mississippi law shall be deemed a member of the association. Each member must register with the association by completing the member information form.”
“Each member is entitled to one vote when electing members of the governing body.”
“Each member of the organization is entitled to one vote in all matters pursuant to miss. Code ann. Sections 79-11-269, 79-11-281, 79-11-301, 79-11-315, 79-11-323, 79-11-331, 79-11-333 or 79-11-335, as amended.”
“An electronic copy of form 990 is provided to each member of the organization's governing body for review prior to filing with the irs.”
“Upon election and/or hiring, officers and directors are required to disclose any potential or actual conflicts of interest. Disclosure is also required throughout the year whenever conflicts of interest may occur.”
“The organization's governing body determined the executive officer's compensation using comparative data. This process is documented in the organization's minutes.”
“The organization's governing body determined the executive officer's compensation using comparative data. This process is documented in the organization's minutes.”
“The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”
“Transfer to Mississippi INSURANCE DEPARTMENT BY ACTS OF LEGISLATION, PURSUANT TO MISSISSIPPI CODE SECTION 83-21-21. - -5000000;”
“Management has evaluated the company's income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 88700 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 33015 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 581729 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 626641 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO ASSIST THE MISSISSIPPI INSURANCE DEPT. IN THE OVERSIGHT OF THE SURPLUS LINES MARKET AND ENCOURAGE COMPLIANCE BY SURPLUS LINES AGENTS WITH THE SURPLUS LINES LAWS OF MISSISSIPPI. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JULIE MCLEMORE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6017131111 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 504 KEYWOOD CIRCLE SUITE B |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FLOWOOD |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 39232 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/ChangeToOrgDocumentsInd | 0 | true |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 128750 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3305 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractTerminationInd | 0 | X |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 628253 |
| IRS990/CYOtherExpensesAmt | 0 | 558135 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2692301 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2302916 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 459503 |
| IRS990/CYTotalExpensesAmt | 0 | 1017638 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3320554 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 295748 |
| IRS990/Desc | 0 | THE ASSOCIATION DEVOTES MOST OF ITS RESOURCES TO STATUTORY COMPLIANCE. THE ASSOCIATION COMMUNICATES TO ITS MEMBERS AND ASSISTS THEM IN COMPLYING WITH EXISTING AND FUTURE REGULATIONS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 44672 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 26842 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 519 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 33436 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 3750 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHRISTOPHER MATHISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LINDA TRIFONE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MATTHEW KOURY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PRESTON GOUGH III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAVID PHILLIPS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Mike Leach |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MIMS MCLENNAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROGER ELFERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TRUITT TAYLOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Julie McLemore |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 125000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Executive Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1997 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 200 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 353197 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 200 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 12131427 |
| IRS990/GrossReceiptsAmt | 0 | 15098784 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 60299 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8092 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 132362 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 101952 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 274856 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 274856 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 9705099 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 7697434 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3617392 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 938308 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 806829 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4424221 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 11778230 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | TO ASSIST THE INSURANCE COMMISSIONER OF MISSISSIPPI WITH THE REGULATION OF "SURPLUS LINES" INSURANCE CONTRACTS AND TO ENCOURAGE COMPLIANCE BY SURPLUS LINES AGENTS AND INSURERS WITH THE SURPLUS LINES LAWS OF THE STATE OF MISSISSIPPI. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 12621551 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 10133950 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 353397 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 353397 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 209483 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 12621551 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 10133950 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 39300 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 33294 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2600 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2600 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -5000000 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 38318 |
| IRS990/OtherExpensesGrp/Desc | 0 | MEMBERSHIPS - REGISTRATIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | Miscellaneous Expense |
| IRS990/OtherExpensesGrp/Desc | 2 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3641 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 70 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | -2001 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 101952 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 256940 |
| IRS990/PartialLiquidationInd | 0 | true |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 31180 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 4315 |
| IRS990/PoliciesReferenceChaptersInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 12243 |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | JULIE MCLEMORE |
| IRS990/ProfessionalFundraisingInd | 0 | false |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STAMPING FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MWUA INCOME |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 200000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2492301 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 200000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYOtherExpensesAmt | 0 | 617683 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2574437 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1769011 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 396873 |
| IRS990/PYTotalExpensesAmt | 0 | 1014556 |
| IRS990/PYTotalRevenueAmt | 0 | 2783567 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt | 0 | 0 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2302916 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1021218 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 22095 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 22095 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 33436 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 984202 |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 33436 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 33436 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 12457 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 12457 |
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| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 806829 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 3582840 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4389669 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 101952 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal Income Taxes |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | OPERATING LEASE LIABILITY |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 0 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 209483 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 33436 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3287118 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT HAS EVALUATED THE COMPANY'S INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part X, Line 2 |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1017638 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 101952 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3320554 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3496601 |
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| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | CASH |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 0 | 2024-06-25 |
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| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 5000000 |
| IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | 0 | 115 |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | COST |
| IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm | 0 | MISSISSIPPI INSURANCE DEPARTMENT |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 0 | PO BOX 79 |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 0 | JACKSON |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 0 | 392050079 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Organization's By-laws were amended in 2024 to change the quorum requirement for membership meetings/actions in accordance with the provisions of Miss. Code Ann. Section 79-11-217 (Rev. 2013). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ANY INDIVIDUAL LICENSED AS A SURPLUS LINES AGENT UNDER SECTION 83-21-21 OF MISSISSIPPI LAW SHALL BE DEEMED A MEMBER OF THE ASSOCIATION. EACH MEMBER MUST REGISTER WITH THE ASSOCIATION BY COMPLETING THE MEMBER INFORMATION FORM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH MEMBER IS ENTITLED TO ONE VOTE WHEN ELECTING MEMBERS OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EACH MEMBER OF THE ORGANIZATION IS ENTITLED TO ONE VOTE IN ALL MATTERS PURSUANT TO MISS. CODE ANN. SECTIONS 79-11-269, 79-11-281, 79-11-301, 79-11-315, 79-11-323, 79-11-331, 79-11-333 OR 79-11-335, AS AMENDED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AN ELECTRONIC COPY OF FORM 990 IS PROVIDED TO EACH MEMBER OF THE ORGANIZATION'S GOVERNING BODY FOR REVIEW PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | UPON ELECTION AND/OR HIRING, OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST. DISCLOSURE IS ALSO REQUIRED THROUGHOUT THE YEAR WHENEVER CONFLICTS OF INTEREST MAY OCCUR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION'S GOVERNING BODY DETERMINED THE EXECUTIVE OFFICER'S COMPENSATION USING COMPARATIVE DATA. THIS PROCESS IS DOCUMENTED IN THE ORGANIZATION'S MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION'S GOVERNING BODY DETERMINED THE EXECUTIVE OFFICER'S COMPENSATION USING COMPARATIVE DATA. THIS PROCESS IS DOCUMENTED IN THE ORGANIZATION'S MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Transfer to Mississippi INSURANCE DEPARTMENT BY ACTS OF LEGISLATION, PURSUANT TO MISSISSIPPI CODE SECTION 83-21-21. - -5000000; |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 4 Significant changes to organizational documents |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 6 Classes of members or stockholders |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 7a Members or stockholders electing members of governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 11b Review of form 990 by governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 12c Conflict of interest policy |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Line 15a Process to establish compensation of top management official |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Line 15b Process to establish compensation of other employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VI, Line 19 Required documents available to the public |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part XI, Line 9 Other changes in net assets or fund balances |
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| IRS990/SignificantChangeInd | 0 | false |
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| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 10268917 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 12842612 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 10268917 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 6 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1017638 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 221061 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 134967 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 221061 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 134967 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 12621551 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 10133950 |
| IRS990/TotalOtherCompensationAmt | 0 | 3750 |
| IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt | 0 | 0 |
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| IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
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| IRS990/TotalReportableCompFromOrgAmt | 0 | 125000 |
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| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3320554 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 9 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 12842612 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 10268917 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/TotalAmt | 0 | 10918 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
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