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        <ExplanationTxt>THE NOMINATION OF BOARD MEMBERS, THE ACCEPTANCE OF THE BUDGET, AND THE APPROVAL OF THE COMPILED FINANCIAL STATMENT REPORT ARE SUBJECT TO APPROVAL BY THE MEMBERS AT THE ANNUAL BUSINESS MEETING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S BOARD OF DIRECTORS OF THE MECHANICAL CONTRACTORS ASSOCIATION OF IOWA INC ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.</ExplanationTxt>
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