﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-14T07:57:38-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>341322309</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CIUNI &amp; PANICHI INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>25201 CHAGRIN BLVD 200</AddressLine1Txt>
        <CityNm>CLEVELAND</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>441225683</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>366078514</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NATIONAL COIL COATING ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NATI</BusinessNameControlTxt>
      <PhoneNum>2162417333</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1300 SUMNER AVENUE</AddressLine1Txt>
        <CityNm>CLEVELAND</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44115</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MELISSA ALLAY</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>2162417333</PhoneNum>
      <SignatureDt>2024-11-13</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANTHONY J CONSTANTINE CPA</PreparerPersonNm>
      <PTIN>P00449016</PTIN>
      <PhoneNum>2168317171</PhoneNum>
      <PreparationDt>2024-11-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>CHRIS MANNING</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1300 SUMNER AVENUE</AddressLine1Txt>
        <CityNm>CLEVELAND</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44115</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>963206</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.COILCOATING.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1962</FormationYr>
      <LegalDomicileStateCd>IL</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO ADVANCE THE GROWTH OF COIL COATED PRODUCTS. NCCA PROVIDES LEADERSHIP, (CONTINUED ON SCHEDULE O) TECHNICAL AND EDUCATIONAL RESOURCES TO ITS MEMBERS TO HELP ADVANCE THE INDUSTRY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>12</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>12</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>506</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>532773</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>589609</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>294931</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>353831</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>3395</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>19766</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>0</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>831099</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>963206</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>861314</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>800270</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>861314</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>800270</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-30215</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>162936</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>574286</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>740862</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>8468</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>12108</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>565818</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>728754</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO ADVANCE THE GROWTH OF COIL COATED PRODUCTS. NCCA PROVIDES LEADERSHIP, TECHNICAL AND EDUCATIONAL RESOURCES TO ITS MEMBERS TO HELP ADVANCE THE INDUSTRY.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <Desc>MEETINGS: AT MEETINGS, MEMBERS DISCUSS RELEVANT STANDARDS AND PROGRAMS THAT ADVANCE THE INTERESTS OF THE COIL COATING INDUSTRY. MEMBERS ARE ALSO EDUCATED AS TO RECENT DEVELOPMENTS AND TECHNOLOGIES. THESE ACTIVITIES HELP ADVANCE THE GROWTH OF COIL COATED PRODUCTS AND SUPPORT THE ROLE NCCA PLAYS TO PROVIDE LEADERSHIP, TECHNICAL AND EDUCATIONAL RESOURCES TO ITS MEMBERS SO COIL COATED MATERIALS CAN BE THE PRODUCT OF CHOICE.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>MARKETING: THE MARKETING PROGRAMS ADVANCE THE INTERESTS OF THE INDUSTRY BY POSITIONING PREPRINTED METAL AS THE PRODUCT OF CHOICE FOR MANUFACTURERS' APPLICATIONS. THESE ACTIVITIES HELP ADVANCE THE GROWTH OF COIL COATED PRODUCTS AND SUPPORT THE ROLE NCCA PLAYS TO PROVIDE LEADERSHIP, TECHNICAL AND EDUCATIONAL RESOURCES TO ITS MEMBERS SO COIL COATED MATERIALS CAN BE THE PRODUCT OF CHOICE.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>INDUSTRY COALITIONS/PARTNERS: THE ASSOCIATION PARTNERS WITH OTHER ASSOCIATIONS TO HELP ADVANCE THE INTERESTS OF COIL COATERS THROUGH STANDARD DEVELOPMENT, RESEARCH PROGRAMS, CODE MONITORING, AND COLLECTION OF STATISTICAL DATA. THESE ACTIVITIES HELP ADVANCE THE GROWTH OF COIL COATED PRODUCTS AND SUPPORT THE ROLE NCCA PLAYS TO PROVIDE LEADERSHIP, TECHNICAL AND EDUCATIONAL RESOURCES TO ITS MEMBERS SO COIL COATED MATERIALS CAN BE THE PRODUCT OF CHOICE.</Desc>
      </ProgSrvcAccomActy3Grp>
      <DescribedInSection501c3Ind>0</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc1039700001">0</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc1039700001">1</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>27</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>1</NondeductibleContributionsInd>
      <NondeductibleContriDisclInd>1</NondeductibleContriDisclInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>12</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>12</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>1</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>0</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>MELISSA ALLAY</PersonNm>
        <PhoneNum>2162417333</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1300 SUMNER AVENUE</AddressLine1Txt>
          <CityNm>CLEVELAND</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>441152851</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>KRISTINE BERTUCCI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DALE CHILDRESS</PersonNm>
        <TitleTxt>MEMBER-AT-LARGE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CAMERON CLARK</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JIM DOCKEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>IRMA FERGUSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARC FULLEM</PersonNm>
        <TitleTxt>PAST PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT GOSSELIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GEOFF HOLZRICHTER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS MANNING</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MATT MONTGOMERY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEVE OZNOWICH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARK SLAWIKOWSKI</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>THOMAS ASSOCIATES INC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1300 SUMNER AVE</AddressLine1Txt>
            <CityNm>CLEVELAND</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44115</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>MANAGEMENT</ServicesDesc>
        <CompensationAmt>384475</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>1</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>589609</MembershipDuesAmt>
      <TotalContributionsAmt>589609</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>FALL MEETING INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>186356</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>186356</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ANNUAL MEETING INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>153581</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>153581</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SALE-PUBLICATIONS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>10854</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>10854</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>COATED PANEL STANDARD</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>2200</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2200</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>EMERGING LEADERS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>510</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>510</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>330</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>330</RelatedOrExemptFuncIncomeAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>353831</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>19766</TotalRevenueColumnAmt>
        <ExclusionAmt>19766</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>963206</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>353831</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>19766</ExclusionAmt>
      </TotalRevenueGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>384475</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>22368</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>8800</TotalAmt>
      </FeesForServicesAccountingGrp>
      <TravelGrp>
        <TotalAmt>14097</TotalAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>194480</TotalAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>2019</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>TECHNICAL DIRECTOR/COMM</Desc>
        <TotalAmt>97533</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OTHER EXPENSES</Desc>
        <TotalAmt>46603</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COMMITTEES</Desc>
        <TotalAmt>14488</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>WEBSITE</Desc>
        <TotalAmt>11355</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>4052</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>800270</TotalAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>53468</BOYAmt>
        <EOYAmt>56637</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>488560</BOYAmt>
        <EOYAmt>654930</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>75</BOYAmt>
        <EOYAmt>9438</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>11123</BOYAmt>
        <EOYAmt>19857</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>21060</BOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>574286</BOYAmt>
        <EOYAmt>740862</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>8468</BOYAmt>
        <EOYAmt>12108</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>8468</BOYAmt>
        <EOYAmt>12108</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>565818</BOYAmt>
        <EOYAmt>728754</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>565818</BOYAmt>
        <EOYAmt>728754</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>574286</BOYAmt>
        <EOYAmt>740862</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>162936</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <SubstantiallyAllDuesNondedInd>0</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>1</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>963205</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueNotReportedAmt>0</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>963205</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>963205</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>800269</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>800269</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>800269</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROVISIONS OF "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" PRESCRIBE A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE AMOUNT OF THE BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES ACCRUED, IF ANY, RELATED TO UNRECOGNIZED TAX UNCERTAINTIES IN INCOME TAX EXPENSE. THE ASSOCIATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION IS MANAGED BY THOMAS ASSOCIATES, INC., WHO PROVIDES ALL SUPPORTING AND MANAGEMENT DUTIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION HAS THE FOLLOWING CLASSES OF MEMBERSHIP: COATER MEMBER: A BUSINESS ENTITY (NOT INCLUDING A METAL PLATER) ENGAGED IN THE OPERATION OF A CONTINUOUS COIL COATING LINE, APPLYING ORGANIC OR INORGANIC COATINGS, INCLUDING LAMINATES, TO METALS IN COIL FORM IS ELIGIBLE TO BE A MEMBER IN THE COATER CATEGORY. ALL COATER MEMBERS JOINING ON OR AFTER JANUARY 1, 1998 ARE REQUIRED TO PARTICIPATE IN THE ASSOCIATION'S STATISTICAL PROGRAM. NON-COATER MEMBER: A BUSINESS ENTITY THAT IS NOT ELIGIBLE TO BE A COATER MEMBER BUT IS ENGAGED IN ONE OR MORE OF THE FOLLOWING BUSINESS CONCERNS IS ELIGIBLE TO BE A NON-COATER MEMBER: 1. COATING SUPPLIER -- MEMBERS WHO MANUFACTURE OR SELL COATINGS THAT WOULD INCLUDE CHEMICAL, LIQUID, POWDER, OR FILM. THEIR PRODUCTS WOULD BE THOSE APPLIED BY A COATER. 2. METAL PRODUCER -- MEMBERS WHO MANUFACTURE METAL (ALUMINUM OR STEEL) THAT IS COATED BY A CONTINUOUS COIL COATER. MEMBERS MAY, AS PART OF THEIR METAL SURFACE PROCESSING, APPLY ADDITIONAL COATINGS THAT ARE SIMILAR TO THAT OF A COATER, BUT WOULD NOT HAVE A SEPARATE AND DISTINCT CONTINUOUS COIL COATING LINE DEDICATED TO THAT APPLICATION. 3. SERVICE CENTER -- MEMBERS, WHO AS PART OF A PACKAGE FOR RESALE TO OEM'S, COMBINE THEIR OWN CONTRACTED PURCHASE OF CONTINUOUS COIL COATED METAL WITH ADDITIONAL VALUE ADDED PROCESSING AND/OR WAREHOUSING WHICH IS AVAILABLE AT THEIR OWN LOCATION(S). 4. PROCESSOR / WAREHOUSE-- MEMBERS WHO DO NOT PURCHASE OR SELL CONTINUOUS COIL COATED METAL, BUT DO PROVIDE THE SERVICE OF PROCESSING AND/OR WAREHOUSING CONTINUOUSLY COIL-COATED METAL FOR OTHERS. 5. BROKER -- MEMBERS WHO SELL CONTINUOUS COIL COATED METAL WITH OR WITHOUT FURTHER PROCESSING, BUT DO NOT PROVIDE A VALUE-ADDED PROCESS IN THEIR FACILITY. 6. EQUIPMENT SUPPLIERS -- MEMBERS WHO MANUFACTURE OR SELL EQUIPMENT THAT IS USED BY EITHER A COATER AND/OR NON-COATER MEMBER IN ACTIVITIES PRIMARILY RELATED TO THE CONTINUOUS COIL COATER METAL INDUSTRY. 7. SERVICE SUPPLIERS -- MEMBERS WHO PROVIDE SERVICES TO THE CONTINUOUS COIL COATING INDUSTRY. 8. MATERIAL SUPPLIERS -- MEMBERS WHO MANUFACTURE OR SELL MATERIALS THAT ARE USED BY EITHER A COATER AND/OR NON-COATER MEMBER IN ACTIVITIES PRIMARILY RELATED TO THE CONTINUOUS COIL COATING INDUSTRY. PROFESSIONAL MEMBER: AN INDIVIDUAL PROFESSIONAL PERSON WHO IS ENGAGED IN THE BUSINESS OF OFFERING EDUCATIONAL, CONSULTING, AND OTHER PROFESSIONAL SERVICES TO THE COIL COATING INDUSTRY. SUCH A MEMBER IS NOT ELIGIBLE TO HOLD AN ELECTIVE POSITION OR OFFICE AND SHALL NOT BE ENTITLED TO VOTE FOR ANY PURPOSE OR TO RECEIVE INDUSTRY STATISTICS. LIFE OR HONORARY MEMBER: LIFE OR HONORARY MEMBERSHIP MAY BE CONFERRED UPON A BUSINESS ENTITY OR INDIVIDUAL, INCLUDING AN INDUSTRY RETIREE OR A TRADE OR PROFESSIONAL ASSOCIATION, THAT (1) IS NOT ELIGIBLE TO BE A MEMBER, AND (2) IS ENGAGED IN TEACHING OR RESEARCH RELATED TO COATED COIL, OR IS OTHERWISE CONTRIBUTING TO MAKING IMPROVEMENTS IN COATED COIL, OR TO THE PROCESS OF MAKING OR USING COATED COIL. NO DUES ARE PAID BY LIFE OR HONORARY MEMBERS. ASSOCIATE MEMBER: ASSOCIATE MEMBERS ARE POTENTIAL COATER AND NON-COATER MEMBER COMPANIES THAT WISH TO ATTEND MEETINGS TO LEARN MORE ABOUT NCCA, BUT ARE NOT PREPARED YET TO FORMALLY JOIN THE ASSOCIATION. ASSOCIATE MEMBERSHIP IS AVAILABLE TO COMPANIES THAT ARE ELIGIBLE TO BE FULL MEMBERS AS A COATER OR NON-COATER AND HAVE NOT BEEN NCCA MEMBERS FOR A FIVE YEAR PERIOD. ASSOCIATE MEMBERSHIP PROVIDES A LIMITED TIME DURING WHICH A PROSPECTIVE MEMBER MAY ATTEND MEETINGS TO LEARN ABOUT THE ASSOCIATION. ACCESS TO MOST BENEFITS IS RESTRICTED. POTENTIAL MEMBERS MUST APPLY TO BE ASSOCIATE MEMBERS. THERE ARE NO ANNUAL DUES, BUT DIFFERENT REGISTRATION FEES APPLY TO ASSOCIATE MEMBERS. CONTACT NCCA FOR FURTHER INFORMATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH MEMBER SHALL BE ENTITLED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERS. THE BOARD OF DIRECTORS SHALL COMPRISE OF THE PRESIDENT, THE VICE PRESIDENT, THE TREASURER, THE IMMEDIATE PAST PRESIDENT, AND EIGHT (8) ADDITIONAL VOTING DIRECTORS. FOUR (4) OF THE ADDITIONAL DIRECTORS SHALL BE ELECTED FROM REPRESENTATIVES OF COATER MEMBERS AND FOUR (4) SHALL BE ELECTED FROM REPRESENTATIVES OF NON-COATER MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA AND REVIEWED BY STAFF AND THE EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DISCLOSURE STATEMENTS, WHICH SHALL BE UPDATED PERIODICALLY AS NECESSITATED BY NEW POTENTIAL CONFLICTS, SHALL BE SUBMITTED TO THE EXECUTIVE DIRECTOR, WHO WITH PRESIDENT SHALL BE RESPONSIBLE FOR THE ADMINISTRATION OF THIS POLICY. IF A DISCLOSURE SHOWS THAT THERE IS OR MAY BE A CONFLICT OF INTEREST WITH RESPECT TO A PENDING TRANSACTION, THE BOARD SHALL BE SO ADVISED AND THE MATTER SHALL BE HANDLED AS PROVIDED BELOW. A NCCA PERSON WHO HAS A CONFLICT OF INTEREST IN ANY PROPOSED TRANSACTION OR OTHER MATTER SHALL REFRAIN FROM PARTICIPATING IN CONSIDERATION OF THE PROPOSED TRANSACTION OR OTHER MATTER, EXCEPT THAT SUCH INDIVIDUAL SHALL PROVIDE INFORMATION AND INTERPRETATION AS REQUESTED BY THE BOARD OR BOARD COMMITTEE. IN THE CASE OF AN OFFICER, DIRECTOR OR MEMBER OF A BOARD COMMITTEE, HE/SHE SHALL NOT VOTE ON THE MATTER IN QUESTION AND, IF SO REQUESTED BY THE PRESIDENT OR CHAIR OF THE BOARD COMMITTEE OR ANY MEMBER OF THE BOARD OR BOARD COMMITTEE, SHALL NOT BE PRESENT AT THE TIME OF THE FINAL DISCUSSION AND/OR VOTE. ANY DIRECTOR OR MEMBER OF A BOARD COMMITTEE WHO IS UNCERTAIN ABOUT A POSSIBLE CONFLICT OF INTEREST IN ANY MATTER MAY REQUEST THE EXECUTIVE COMMITTEE TO DETERMINE WHETHER A POSSIBLE CONFLICT EXISTS. THE EXECUTIVE COMMITTEE SHALL RESOLVE THE QUESTION BY MAJORITY VOTE. IF THE EXECUTIVE COMMITTEE OR PRESIDENT DEEMS IT APPROPRIATE, THE QUESTION OF POTENTIAL CONFLICT MAY BE REFERRED TO LEGAL COUNSEL FOR AN OPINION PRIOR TO THE EXECUTIVE COMMITTEE VOTE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FEES FOR INDEPENDENT CONTRACTORS ARE DETERMINED BY AND APPROVED BY THE BOARD OF DIRECTORS. COMPETITIVE QUOTES ARE OBTAINED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS (FORM 990) ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>