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      <FeesForServicesLegalGrp>
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      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
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      <FeesForServicesLobbyingGrp>
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      <OtherExpensesGrp>
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        <FormAndLineReferenceDesc>III A</FormAndLineReferenceDesc>
        <ExplanationTxt>-- Under SFAS 116, the HCEA has elected to not report in the revenue statement and balance sheet historical items held for public exhibition, education and preservations for future generations. All museum items are donated at zero value. The Board determines if each piece of equipment is historically significant before accepting the donation. Most items are received unrestored and the cost of any materials used by the volunteers during the restoration process are reported as repairs expense. Equipment items are held for display at the HCEA museum and are not available for sale. Approximately 1970 pieces are on exhibit. The HCEA also maintains a public archive and library of all types of documents and material relating to the construction, surface mining and dredging equipment industries. These items are donated at a zero value and surplus items are occassionally sold for a nominal fee. However, no items are collected for resale purposes and the annual sales are generally less than 1 of gross revenues. The collection includes approximately 900 lineal feet of sales literature, periodicals and business records 270,000 photos, digital images and slides and 1,400 video and motion pictures.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>III 4</FormAndLineReferenceDesc>
        <ExplanationTxt>-- Collection as described above preserves historically significant construction equipment for public view by future generations. Archives provide a service to manufacturers, users, historians and collectors of construction, dredging and surface mining equipment and to the general public by preserving, indexing, cataloging and making available for public research from a central location a comprehensive collection of archival materials for all three industries. The museum and the archives exist for the sake of public educaiton.</ExplanationTxt>
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        <MethodOfDeterminingRevenuesTxt>See Statement Schedule D</MethodOfDeterminingRevenuesTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>--Grants - 2,500 Education awards are available annually to HCEA members and their immediate family members to attend an accredited college or university engineering program. Revenue -- 0.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 1b</FormAndLineReferenceDesc>
        <ExplanationTxt>--Two of the organizations employees are members and are not independent.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>--Business memberships are 500 per year and individual memberships are available for students 17.50, regular 35.00, non-us 45.00 and life 1,000. Memberships are open to the public.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>--Members annually vote on the election of the Board of Directors. The Board of Directors are nominated by a member committee.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 8A</FormAndLineReferenceDesc>
        <ExplanationTxt>--Meetings of the Board of Directors are contemporaneously documented by written minutes which are distributed to the Board monthly and are formally approved at the following meeting. The Board of Directors meet three times per year.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>--Each committee keeps written minutes of its meeting and submits monthly to the Board. Any actions are recorded in the monthly Board minutes as described in 8a.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>-- Local chapters are affiliated with HCEA, but HCEA does not have any legal or financial responsibilities for these organizations.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>-- HCEA provides interested chapters with a written set of guidelines for operating a local chapter, but does not oversee any aspect of the local chapter operations.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>-- A copy of the Form 990 is provided to the Board of Directors and Management.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>-- The Board of Directors reviews, annually approves and reviews all employee compensation.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>-- The Form 990, 1023, Board minutes, and any governing documents are available by request at the HCEA office.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>-- Equipment Rental - Prog 7,000 Mgmt1,604. Taxes - Mgmt 200. Small Equipment - Prog 218</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>-- Board Members review and sign a conflict of interest statement. The statements are explained at Board meetings and any items discussed by the Board.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
