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        <ExplanationTxt>THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE U.S. INTERNAL REVENUE CODE AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. THE ASSOCIATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THIS IS AN INITIAL TAX RETURN FILED IN THE HISTORY OF THE ORGANIZATION AND IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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        <ExplanationTxt>MCAI INDUSTRY DEVELOPMENT FUND IS A MEMBERSHIP ORGANIZATION WHICH IS COMPRISED PRIMARILY OF OTHER MECHANICAL CONTRACTING MEMBERSHIP ORGANIZATIONS FROM INDIANA THAT COLLECTIVELY FUND THE ORGANIZATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS ARE ELECTED EVERY TWO YEARS AND DIRECTORS ARE ELECTED AS THEIR TERM EXPIRES. ELECTIONS ARE HELD AT THE ANNUAL BUSINESS MEETING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS PREPARED BY OUTSIDE ACCOUNTANTS AND REVIEWED BY SENIOR MANAGEMENT. A DRAFT COPY IS MADE AVAILABLE TO BOARD MEMBERS FOR REVIEW. ANY COMMENTS RECEIVED WERE CONSIDERED FOR INCORPORATION INTO THE FINAL 990 BEFORE IT WAS FILED WITH THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY AS PART OF A REGULARLY SCHEDULED MEETING AND ENFORCES COMPLIANCE BY ANY PERSON WITH A CONFLICT TO BE REMOVED FROM DISCUSSION AND VOTING ON THAT MATTER.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE ANY COMPENSATED INDIVIDUALS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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          <StateAbbreviationCd>IN</StateAbbreviationCd>
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      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
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          <BusinessNameLine1Txt>MECHANICAL CONTRACTORS ASSOCIATION OF INDIANA INC</BusinessNameLine1Txt>
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