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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>DEVELOP HIGHLY COMPETENT AUTOMOTIVE TECHNICIANS AND MECHANICS WITHIN THE AUTOMOTIVE INDUSTRY, PILLARS OF THE ECONOMIC DEVELOPMENT OF OUR COUNTRY AND PROVIDERS OF AN EXCELLENT AUTOMOTIVE SERVICE. TO EXALT THE PROFESSION AND GUARANTEE AN EXCELLENT SERVICE TO THE COMMUNITY IN GENERAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>SYSTEM FOR MUTUAL PROTECTION - THE ORGANIZATION IS REQUIRED BY LAW TO MAINTAIN A FUND TO PROVIDE FINANCIAL ASSISTANCE TO ITS MEMBERS AND THEIR FAMILIES IN THE CASE OF TEMPORARY OR PERMANENT DISABILITY OR DEAD. THE ORGANIZATION HAS SPECIFIC RULES AND QUALIFICATION FACTORS TO QUALIFY POTENTIAL BENEFICIARIES AS WELL AS ESTABLISHED BENEFITS TABLES FOR AMOUNTS TO BE DISBURSED. THERE IS A BODY COMPOSED OF ORGANIZATION'S MEMBERS, A PHYSICIAN AND A LAWYER THAT EVALUATE EACH CASE AND MAKE THE REQUIRED RECOMMENDATIONS AND APPROVALS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS 12 GOVERNING MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A BOARD OF DIRECTORS IN PLACE TO ELECT NEW MEMBERS OF THE GOVERNING BODY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL GOVERNING DECISIONS ARE SUBJECT FOR APPROVALBY THE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>PROCESS TO REVIEW FORM 990 - THE FORM IS PREPARED IN CONJUNCTION BY THE ORGANIZATION ADMINISTRATOR AND THE EXTERNAL CPA. THE FORM IS PRESENTED AND DISCUSSED IN DETAIL WITH THE BOARD OF DIRECTORS IN ORDINARY MEETING BEFEORE IT IS FINALLY APPROVED, SIGNED AND FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST POLICY - THE ORGANIZATION HAS A WRITTEN POLICY REGARDING CONFLICT OF INTEREST THAT IS EXPLAINED AND DISCUSSED WITH EACH NEW MEMBER OF THE BOARD OF DIRECTORS. EACH NEW MEMBER OF THE BOARD SIGN OF ON THE POLICY DOCUMENT. ALSO THE ORGANIZATION HAS A COMMISSION THAT DEALS WITH CONFLICT OF INTEREST ALLEGATIONS BY ITS MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>DETERMINATION OF COMPENSATION - THE ORGANIZATION HAS PRE-ESTABLISHED COMPENSATION TABLES OR EACH POSITION. COMPENSATION ADJUSTMENTS TO ANY EMPLOYEE REQUIRES THE APPROVAL OF THE ADMINISTRATOR AND THE BOARD OF DIRECTORS BEFORE IT IS EXECUTED. ALSO THE ORGANIZATION FOLLOWS THE STANDARDS MINIMUN WAGE REGULATIONS OF THE FEDERAL CODE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>DETERMINATION OF COMPENSATION - THE ORGANIZATION HAS PRE-ESTABLISHED COMPENSATION TABLES OR EACH POSITION. COMPENSATION ADJUSTMENTS TO ANY EMPLOYEE REQUIRES THE APPROVAL OF THE ADMINISTRATOR AND THE BOARD OF DIRECTORS BEFORE IT IS EXECUTED. ALSO THE ORGANIZATION FOLLOWS THE STANDARDS MINIMUN WAGE REGULATIONS OF THE FEDERAL CODE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
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</Return>
