Article 8 - Corporate Records and Reports

1. Records Required to Be Kept. The Cooperative shall maintain electronic records in written form or in any other form capable of being converted into clearly legible tangible form or in any combination including:

   1. The original or a copy of its Articles and Bylaws as amended to date;
   2. Adequate and correct books and records of account;
   3. Minutes of the proceedings of its Members, Board, and committees of the Board; and
   4. A record of its Members, providing their names and addresses.

2. Inspection Rights.

   1. The Cooperative's Bylaws and Articles shall be available to Members on the Cooperative's website or other digital repository.
   2. Any Member may request access to inspect and review documents electronically. The right of inspection includes the right to download, copy, and save digital copies of documents.
   3. The accounting books and records and minutes of proceedings of the Members and the Board and committees of the Board shall be open to inspection upon request via electronic transmission on the Cooperative of any Member at any reasonable time, for a purpose reasonably related to such person's interests as a Member. Such access shall be provided through secure digital means.
   4. Every Director shall have the absolute right at any reasonable time to access and review all books, records and documents of every kind through the Cooperative's digital platforms and repositories.

3. Annual Report.

   1. The annual report shall be prepared no later than 120 days after the close of the Cooperative's fiscal year and shall be distributed to Members at or before their next meeting.
   2. The annual report shall contain in appropriate detail:
      1. A balance sheet as of the end of the fiscal year;
      2. An income statement;
      3. A cashflow statement of the fiscal year;
      4. A statement of where the names and addresses of current Members are located; and
      5. An annual statement of transactions and indemnification to "interested persons" as defined by law.
   3. For fiscal years in which the Cooperative has (at any given time) over 25 Members, the Cooperative shall notify each Member of their right to receive an annual financial report.
   4. The annual report shall be accompanied by any pertinent report by independent accountants.