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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COOPERATIVE BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOOL SERVICES: TENNESSEE EDUCATIONAL COOPERATIVE'S SCHOOL SERVICES ARE BEING PROVIDED TO EIGHT MEMBER AND NON-MEMBER SCHOOL SYSTEMS. SERVICES BEING PROVIDED ARE MEDICAID BILLING, OCCUPATIONAL, PHYSICAL, SPEECH, SPEECH AND LANGUAGE THERAPY, ASSISTIVE TECHNOLOGY SERVICES, SOCIAL WORK, EXTENDED LEARNING, VISION,INTERPRETING, BEHAVIOR AND SCHOOL PSYCHOLOGY. THE ORGANIZATION IS SERVING APPROXIMATELY 600 STUDENTS AT ANY GIVEN TIME IN ALL EIGHT SCHOOL SYSTEMS. IN ADDITION TO PROVIDING THE NEEDED SCHOOL SERVICES, LTVEC HAS SUCCESSFULLY FACILITATED OTHER EDUCATIONAL PROGRAMS WITHIN DIFFERENT SCHOOL SYSTEMS WITHOUT INTERRUPTING THEIR LOCAL AUTONOMY. TENNESSEE EDUCATIONAL COOPERATIVE HAS COLLABORATED SEVERAL TRAININGS NEEDED BY LOCAL AREA SCHOOL SYSTEM STAFF AT A LOW COST AND MADE IT AVAILABLE TO ALL EDUCATORS/SCHOOL SYSTEMS WITHIN THE STATE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>TENNESSEE EDUCATIONAL COOPERATIVE HAS A CONFLICT OF INTEREST POLICY AND DISTRIBUTES IT TO ITS BOARD OF DIRECTORS AND KEY EMPLOYEES ON AN ANNUAL BASIS. THESE FORMS ARE KEPT ON FILE AT TENNESSEE EDUCATIONAL COOPERATIVE'S CENTRAL OFFICE. TENNESSEE EDUCATIONAL COOPERATIVE'S OFFICE MANAGER AND ALSO ADMINISTRATIVE ASSISTANT POSITION MAINTAINS AND MONITORS THE RECORDS. AT THE ANNUAL DISTRIBUTION OF THE INFORMATION AT THE BOARD OF DIRECTORS MEETING, THE EXECUTIVE DIRECTOR REQUESTS THAT IF ANY MEMBER KNOWINGLY HAS A CONFLICT OF INTEREST TO DISCLOSE IT AT THAT TIME TO THE FULL BOARD. THIS IS ALSO REFERENCED IN THE MEETING MINUTES DISTRIBUTED TO ALL BOARD MEMBERS REGARDLESS OF ATTENDANCE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>TENNESSEE EDUCATIONAL COOPERATIVE'S BOARD OF DIRECTORS REVIEWS THE EMPLOYMENT OF ALL EMPLOYEES. THE BOARD REQUIRES THAT THE REFERENCES AND BACKGROUND CHECKS BE CONDUCTED PRIOR TO THE EMPLOYMENT BEING BROUGHT TO THEM FOR A VOTE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>FOR KEY EMPLOYEES SUCH AS THE EXECUTIVE DIRECTOR AND MANAGEMENT OFFICIALS, THE BOARD REVIEWS SALARY INFORMATION FOR THE SURROUNDING AREA AND DETERMINES THE SALARY RATE BASED ON THE LEVEL OF EXPERIENCE. AT CERTAIN TIMES THE BOARD MAY ALSO REVIEW THE INFORMATION WHEN CONSIDERING PAY INCREASES FOR SPECIFIC PERSONS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL OF THE TENNESSEE EDUCATIONAL COOPERATIVE'S ORGANIZATIONAL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. TENNESSEE EDUCATIONAL COOPERATIVE'S BOARD OF DIRECTORS MEETINGS ARE ALSO OPEN TO THE PUBLIC.</ExplanationTxt>
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