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      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAX BY PRESCRIBING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. MANAGEMENT BELIEVES THAT THERE WERE NO TAX UNCERTAINITIES THAT MET THE RECOGNITION THRESHOLD IN 2023 OR 2022. THE ASSOCIATION'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. THE FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. OPEN PERIODS SUBJECT TO AUDIT ARE GENERALLY THE PREVIOUS THREE YEARS OF TAX RETURNS FILED.</ExplanationTxt>
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      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
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      <MaintainScholarshipsRecsInd>false</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
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        <ExplanationTxt>THERE IS NO SOLICITATION OR REGISTRATION PERIOD. COMMUNICATIONS TO THE COMMUNITY IS WRITTEN AND ON A CLASS-BY-CLASS BASIS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>NOT APPLICABLE TO THE ORGANIZATION'S OPERATIONS.</ExplanationTxt>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KEVIN ROBINS</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>262248</CompensationBasedOnRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>7711</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>23838</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>293797</TotalCompensationRltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DELEGATES MANAGEMENT DUTIES TO A RELATED PARTY, MIDATLANTIC EMPLOYERS' ASSOCIATION (EIN: 23-0837700). THE MANAGEMENT FEES REPORTED ON PART IX ARE AN ALLOCATION OF SALARIES AND WAGES FROM THE RELATED PARTY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOLE MEMBER OF MEA MANAGEMENT DEVELOPMENT INSTITUTE IS MIDATLANTIC EMPLOYERS' ASSOCIATION. MIDATLANTIC EMPLOYERS' ASSOCIATION IS AN EXEMPT ORGANIZATION UNDER CODE SECTION 501(C)(6).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PREPARED FORM 990 IS REVIEWED ANNUALLY BY MANAGEMENT AND A FINAL DRAFT IS PROVIDED TO THE BOARD IN CONJUNCTION WITH THE ANNUAL AUDIT REPORT. BOTH THE MANAGEMENT AND BOARD REVIEW ARE CONDUCTED BEFORE FILING WITH THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE A CONFIDENTIALITY AND CONFLICT OF INTEREST DISCLOSURE FORM. CONFLICTS OF INTEREST ARE GOVERNED AND MONITORED BY THE BOARD CHAIRMAN AND THE ORGANIZATION'S CEO. ALL EMPLOYEES SHOULD REPORT ANY POTENTIAL CONFLICT OF INTEREST TO THEIR SUPERVISOR, OR IF THE CONFLICT INVOLVES THE EMPLOYEE'S DIRECT SUPERVISOR, THEY SHOULD CONTACT THE PRESIDENT OF THE COMPANY OR ANOTHER MEMBER OF MANAGEMENT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>A COMPENSATION ANALYSIS FOR THE PRESIDENT &amp; CEO WAS CONDUCTED USING RELEVANT MARKET DATA. THE ANALYSIS IS REVIEWED BY AN AD-HOC COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND WAS THEN APPROVED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>A COMPENSATION ANALYSIS FOR OTHER OFFICERS OR KEY EMPLOYEES WAS CONDUCTED USING RELEVANT MARKET DATA. THE ANALYSIS IS REVIEWED BY AN AD-HOC COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND WAS THEN APPROVED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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