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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>RECRUITING, EVALUATION AND CONSULTING OF MENTEES. THE MENTEES CONSIST OF WEST MICHIGAN BUSINESS LEADERS WHO ARE CEOS, PRESIDENTS OR DETERMINED DECISION MAKERS OF BUSINESSES. DURING 2025, THE JEM PROGRAM ACCEPTED 11 ADDITIONAL MENTEES TO THE PROGRAM, BRINGING THE TOTAL MENTEES TO 34 AS OF 12/31/25. THE 2025 RECRUITING CYCLE INCLUDED RECEIPT OF 17 APPLICATIONS OF WHICH, OF THOSE, 15 WERE INTERVIEWED, LEADING TO THE ACCEPTANCE OF THE 15 MENTEES. THE PROGRAM, IN TOTAL, INCLUDES TWENTY-SEVEN MEN AND EIGHT WOMEN. THE PROGRAM REQUIRES A THREE-YEAR COMMITMENT FROM ALL MENTEES THAT INCLUDES MONTHLY MEETINGS WITH THEIR MENTOR AND ATTENDANCE AT VARIOUS EDUCATIONAL SEMINARS THROUGHOUT THE YEAR. APPROXIMATELY 70% OF THE OPERATING AND STAFF COSTS ASSOCIATED WITH PROGRAM SERVICE ACTIVITIES WERE ALLOCATED TO ACCEPTING, MATCHING, EDUCATING AND BEING A RESOURCE TO THE INDIVIDUAL MENTEES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>WITH JEM'S THIRTEENTH OF "GRADUATED MENTEES" (INDIVIDUALS WHO HAVE BEEN WORKING WITH A MENTOR MONTHLY FOR THREE YEARS), THE ALUMNI PROGRAM FOR THOSE WHO STILL WANT TO STAY INVOLVED STANDS AT 77 PEOPLE. THESE GRADUATED MENTEES (JEM AMBASSADOR GROUP - JAG) WILL NO LONGER BE MONITORED ON THEIR MONTHLY MEETINGS WITH THEIR MENTOR. FOR A 1,100 FEE, THEY CAN STILL PARTICIPATE IN EDUCATIONAL MEETINGS AND USE OTHER RESOURCES OF JEM (EXAMPLE: MEETING WITH A FEW MENTORS ON AN AS NEEDED BASIS). OUR JAG STEERING COMMITTEE HELPS BUILD THAT PROGRAM AND BRING NEW IDEAS TO THE JEM BOARD ON IMPROVING THE EXISTING JEM PROGRAM.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI</FormAndLineReferenceDesc>
        <ExplanationTxt>SECTION A, LINE 2 MICHAEL JANDERNOA IS PRESIDENT OF THE FILING ORGANIZATION AND OWNS 42 NORTH PARTNERS, LLC, AND ORGANIZATION UNRELATED TO THE FILING ORGANIZATION. BRANDON EISENTRAGER IS EXECUTIVE DIRECTOR OF THE FILING ORGANIZATION AND AN EMPLOYEE OF 42 NORTH PARTNERS, LLC.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>42 NORTH PARTNERS LLC PRESIDENT 42 NORTH PARTNERS LLC EMPLOYEE</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S PROCESS TO REVIEW FORM 990 INCLUDES A DETAIL REVIEW BY THE TREASURER AND EXECUTIVE DIRECTOR. FORM 990 IS THEN PRESENTED TO THE BOARD FOR REVIEW BEFORE THE FINAL FORM 990 IS FILED WITH THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY INCLUDES BOARD MEMBERS AND STAFF IMMEDIATELY DISCLOSING THE EXISTENCE OF A FINANCIAL/BUSINESS INTEREST TO THE BOARD. THE FINANCIAL/BUSINESS INTEREST DISCLOSED IS THEN REVIEWED AND DISCUSSED BY THE BOARD AND/OR A DESIGNATED COMMITTEE. THE FINANCIAL/BUSINESS INTEREST IS NOT NECESSARILY A CONFLICT OF INTEREST; THE BOARD OF DIRECTORS/COMMITTEE SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IN THE EVENT A CONFLICT OF INTEREST EXISTS, THE BOARD OF DIRECTORS/COMMITTEE SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. PERIODIC REVIEWS ARE CONDUCTED AND ANNUAL BOARD MEMBER/COMMITTEE MEMBER STATEMENTS ARE GIVEN TO ENSURE THAT ALL FINANCIAL/BUSINESS INTERESTS AND/OR CONFLICTS OF INTEREST ARE DISCLOSED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. NONE OF THE BOARD OF DIRECTORS IS AN EMPLOYEE OF OR COMPENSATED BY JANDERNOA ENTREPRENEURIAL MENTORING. THE BOARD HELPS PREPARE A PERFORMANCE EVALUATION OF THE EXECUTIVE DIRECTOR AFTER SOLICITING INPUT FROM OTHER MEMBERS OF THE ORGANIZATION. THE BOARD ALSO RESEARCHES COMPARABLE SALARY DATA FROM SIMILAR ORGANIZATIONS. BOTH THE RESULTS OF THE PERFORMANCE EVALUATION AND THE COMPARABLE SALARY DATA ARE USED BY THE BOARD TO DETERMINE THE EXECUTIVE DIRECTOR'S ANNUAL COMPENSATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE: 171 MONROE AVENUE NW, SUITE 410, GRAND RAPIDS, MI 49503.</ExplanationTxt>
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