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        <ExplanationTxt>THE ASSOCIATION IS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAX IS REFLECTED IN THE FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2023, THERE WERE NO UNCERTAIN TAX POSITIONS. MIB PAYS A FEDERAL PROXY TAX EACH LEGISLATIVE YEAR. THE PROXY TAX IS PAID IN LIEU OF CALCULATING THE PERCENTAGE OF MEMBER DUES RELATED TO LOBBYING ACTIVITIES. MIB HAS ELECTED TO PAY THE PROXY TAX, WHICH IS 21% OF THE LOBBYING EXPENSES IN LEGISLATIVE YEARS. FOR THE YEAR ENDED DECEMBER 31, 2022, THERE WERE NO LOBBYING EXPENSES OR PROXY TAX. FOR THE YEAR ENDED DECEMBER 31, 2023 THE PROXY TAX WAS $3,221.</ExplanationTxt>
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        <ExplanationTxt>THE MANAGEMENT DUTIES ARE PERFORMED BY JAMES BROWN LAW OFFICE ASSOCIATED WITH JAMES BROWN, EXECUTIVE DIRECTOR.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
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      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
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</Return>