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        <FormAndLineReferenceDesc>Schedule E, Part I, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>The Department of labor approved standards include an "equal opportunity pledge." There is also an affirmative action plan attached to the IRS application for charitable status.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Not applicable. Training is not open to the public. Therefore, no communications are issued to the public. The training is restricted to employees of the participating electric utilities.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>Nondiscriminatory policy statements are posted on the Trust's website including compliance with US Dept of Labor Standards, the equal opportunity pledge in the standards of apprenticeship, and the affirmative action statement.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>JMAP enrollment is not open to the public. JMAP does not control who enrolls in its training programs. JMAP accepts all trainees submitted to the program. JMAP does not provide educational assistance or scholarships. (Continued on Schedule E, Part II, Stmt 1)</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Schedule E, Part I, Line 4d - Explanation continued. It is restricted to employees of participating electrical utilities. Therefore, is does not distribute written communications to the public. In regard to hiring practices, JMAP has no employees. All course instructors are supplied by a subcontractor. Most support functions are provided by Wolverine Employees. Wolverine and the subcontractor both have affirmative action plans and nondiscriminatory policies and practices.</ExplanationTxt>
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        <ExplanationTxt>Electrical Joint Apprenticeship Training Trust Fund, the organization filing this tax return referred to as JMAP, Wolverine Power Supply Cooperative Inc as Wolverine, and the International Brotherhood of Electrical Workers, Local 876, as the Union.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Governors has delegated administrative and management duties to Wolverine employees who perform those duties on an as needed basis without reimbursement by JMAP.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Governors consists of 3 members appointed by The Union and 3 members appointed by Wolverine.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The Board of Governors does not have any committees.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Wolverine's Controller, who is JMAP's Treasurer, prepares the Form 990. It is reviewed by members of Wolverine's management team. It is reviewed by the Board of Governors. Even year returns are reviewed by an outside audit firm.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Ther Board of Governors responds to an annual questionnaire about potential conflicts of interest. Thier responses are reviewed by Wolverine accounting and JMAP's Treasurer. Any conflict of interest (or the appearance thereof) would be addressed as soon as discovered by the full board of governors.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The Form 990, financial statements, and any governing documents not already posted on the website are available to the public upon request.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Reimbursement for supplies purchased and/or equipment rented from third parties that were necessary to conduct the Linemen Training Sessions.</ExplanationTxt>
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      <SupplementalInformationDetail>
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