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        <FormAndLineReferenceDesc>Part X, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization follows the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Management evaluated the Organization's tax positions and concluded that the Organization has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. For the years ended September 30, 2024 and 2023, no unrecognized tax positions or benefit exists. Tax years from 2021 through the current year remain open for examination by tax authorities.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The Institute receives program and support services from the Truckload Carriers Association (TCA) and Leading Associations. Such services include executive, managerial, professional, and other operational services including office space, equipment, insurance, and supplies.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>A copy of the Form 990 will be provided to the board of directors for review.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents and financial statements are made available to members upon request.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The board has charged those responsible for the organization's finances with oversight of the independent audit. The process is consistent with the prior year.</ExplanationTxt>
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          <CityNm>Alexandria</CityNm>
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</Return>