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          <CityNm>PHOENIX</CityNm>
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      <TotalRetainedByContractorsAmt>186222</TotalRetainedByContractorsAmt>
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        <ExplanationTxt>SECURING BENEFITS ON BEHALF OF MEMBERS THROUGH COLLECTIVE BARGAINING, UNION NEGOTIATIONS AND OTHER POLITICAL ACTION FOR THE PROTECTION AND ENHANCEMENT OF MEMBER COLLECTIVE BARGAINING RIGHTS. LEGAL REPRESENTATION OF MEMBERS PURSUANT TO COLLECTIVE BARGAINING RIGHTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>YES</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICE OFFICERS ASSOCIATION OF MICHIGAN'S BOARD MEMBERS HAVE GIVEN THE RESPONSIBILITY AND AUTHORITY TO KEVIN LOFTIS AND JAMES TIGNANELLI TO REVIEW THE RESULTS OF THE ORGANIZATION'S COMPLETED FORM 990 AND SCHEDULES. RESULTS WILL BE REPORTED TO THE BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>POLICE OFFICERS ASSOCIATION OF MICHIGAN MAKES ITS GOVERNING DOCUMENTS, CONTFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>POAM - VEBA</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>27056 JOY ROAD</AddressLine1Txt>
          <CityNm>REDFORD</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>482391949</ZIPCd>
        </USAddress>
        <EIN>208587844</EIN>
        <PrimaryActivitiesTxt>BENEFITS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C9</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>POAM</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>