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      <ReconcilationRevenueExpnssAmt>96132</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
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        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleD documentId="RetDoc2">
      <TotalRevEtcAuditedFinclStmtAmt>793597</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>793597</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>793597</TotalRevenuePerForm990Amt>
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      <ExpensesSubtotalAmt>697465</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>697465</TotalExpensesPerForm990Amt>
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    <IRS990ScheduleL documentId="RetDoc3">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>MICHIGAN PUBLIC POWER AGENCY</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>SEE PART V</RelationshipDescriptionTxt>
        <TransactionAmt>496359</TransactionAmt>
        <TransactionDesc>SEE PART V</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>PART IV, COLUMN (B) - RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: MICHIGAN PUBLIC POWER AGENCY HAS, OR HAS HAD, THE FOLLOWING PERSONS ON ITS BOARD OF DIRECTORS WHO ARE CURRENT DIRECTORS OR FORMER DIRECTORS OF THE ASSOCIATION DURING THE PAST FIVE YEARS: RAY ANDERSON, KEVIN CORNISH, RICHARD PEFFLEY, TOM TARKIEWICZ, TOM RICHARDS, JOHN PECK, JOHN GRIFFITH, PATTY MARTINDALE, JEFF BUDD, JEFF DAVIS, TED SILER, MIKE FURMANSKI, CHARLENE HUDSON, JEFF DUNLAP, BOB LAFAVE, CHRIS MCARTHUR, CHARLES WEST, AND PAUL JAKUBCZAK. PART IV, COLUMN (D) - DESCRIPTION OF TRANSACTION: THE ASSOCIATION HAS ENTERED INTO AN AGREEMENT WITH THE MICHIGAN PUBLIC POWER AGENCY (MPPA) WHEREBY MPPA IS TO PROVIDE AN EMPLOYEE TO PERFORM THE DUTIES OF ASSOCIATION EXECUTIVE DIRECTOR AND PROVIDE THE RELATED ADMINISTRATIVE SUPPORT SERVICES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION'S EXECUTIVE DIRECTOR IS CONTRACTED THROUGH A MANAGEMENT COMPANY, MICHIGAN PUBLIC POWER AGENCY. IN GENERAL, THIS IS A 40 HOURS PER WEEK POSITION. THE EXACT AMOUNT PAID TO THE EXECUTIVE DIRECTOR BY THE MANAGEMENT COMPANY IS NOT READILY KNOWN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GENERAL MEMBERSHIP MEETS TWICE A YEAR, AT WHICH TIME THEY VOTE ON MATTERS BROUGHT BEFORE THEM BY THE BOARD AND EXECUTIVE DIRECTOR. THE GENERAL MEMBERSHIP IS REQUIRED TO PASS THE ANNUAL BUDGET AND ELECT BOARD MEMBERS. THE GENERAL MEMBERSHIP CONSISTS OF 40 MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GENERAL MEMBERSHIP ELECTS BOARD MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE BOARD PRESIDENT WHO HAS BEEN GRANTED AUTHORITY TO REVIEW AND APPROVE THE FORM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>WHEN AN MMEA BOARD MEMBER OR CONTRACTED EMPLOYEE IS AFFILIATED WITH AN ORGANIZATION SEEKING TO PERFORM BUSINESS FOR MMEA OR SEEKING TO OBTAIN FUNDING FROM MMEA, OR WHEN SUCH AN INDIVIDUAL HAS ANY DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST, REAL OR APPARENT, SUCH AFFILIATION OR CONFLICT OF INTEREST SHOULD BE PROMPTLY DISCLOSED TO MMEA. THE BOARD CAN DECIDE WHETHER THE CONFLICT OR APPEARANCE OF IMPROPRIETY SHOULD PRECLUDE THE MEMBER FROM VOTING OR MMEA CONTRACTED EMPLOYEE FROM PARTICIPATING IN THE DECISION-MAKING PROCESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PERFORMANCE OF THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE PRESIDENT AND VICE PRESIDENT OF THE BOARD OF DIRECTORS. COMPENSATION IS DISCUSSED AT THIS TIME. THE PRESIDENT MAKES A RECOMMENDATION TO THE BOARD REGARDING COMPENSATION FOR THE FOLLOWING YEAR. THIS PROCESS TAKES PLACE DURING THE PREPARATION OF THE BUDGET FOR THE FOLLOWING YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION PROVIDES FINANCIAL STATEMENTS TO THE GOVERNING BOARD MONTHLY. MEMBERSHIP MEETS TWICE YEARLY, AND THE ANNUAL FINANCIAL STATEMENTS ARE PROVIDED TO THE MEMBERSHIP ONLY AT ITS SPRING MEETING, AT WHICH TIME IT REVIEWS THE STATEMENTS WITH THEM. THE MEMBERSHIP IS ASKED TO ACCEPT THE FINANCIAL STATEMENTS. THE MEMBERSHIP HAS NO SAY IN MONTHLY OPERATIONS, BUT THEY ARE PROVIDED WITH THE AUDIT OF THE ASSOCIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>