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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MICHIGAN SPIRITS ASSOCIATION IS CRAFTED FOR THE PURPOSE OF COOPERATING WITH FEDERAL AND STATE AUTHORITIES IN THE PROMOTION OF PROPER DISTRIBUTION SYSTEMS AND OBSERVANCE OF LAWS RELATIVE TO MANUFACTURE AND SALE OF ALCOHOLIC BEVERAGES THROUGHOUT THE STATE OF MICHIGAN AND TO WORK TOWARDS THE ESTABLISHMENT OF SOUND ADMINISTRATIVE AND REGULATORY STANDARDS AS A MATTER OF PUBLIC POLICY, IN COMPLIANCE THE TAFT-HARTLEY ACT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>CPA PREPARES FORM 990 AND PRESENTS IT FOR THE BOARD OF DIRECTORS TO REVIEW, APPROVE, AND SIGN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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