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        <FormAndLineReferenceDesc>PART IV, LINE 2B:</FormAndLineReferenceDesc>
        <ExplanationTxt>SWIMMERS ARE ASKED TO KEEP A BALANCE ON HAND FOR FUTURE SWIM MEET FEES. WHEN THEY ARE ENTERED IN MEETS THEIR ACCOUNT IS REDUCED BY THE FEES INCURRED. STATEMENTS ARE PERIODICALLY SENT OUT WITH ACCOUNT DETAILS AND FAMILIES ARE ASKED TO REPLENISH THEIR ACCOUNTS TO KEEP A $50 BALANCE PER SWIMMER. WHEN FAMILIES LEAVE STAR THEY ARE ABLE TO GET A REFUND OF ALL UNUSED ESCROW BALANCE BY GIVING WRITTEN NOTICE OF LEAVING THE TEAM.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS A MEMBERSHIP CORPORATION WITH FOUR CATEGORIES OF DUES. EACH CATEGORY INCREASES THE INSTRUCTIONAL LEVEL TAUGHT TO THE ADOLESCENTS ENROLLED IN THE ORGANIZATION'S PROGRAMS TO MAXIMIZE THEIR NATURAL SWIMMING POTENTIAL. DUES FOR EACH CATEGORY ARE AS FOLLOWS: RED: $665 BLUE: $1045 SENIOR PREP: $1465 SENIOR: $1815</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S MEMBERS HAVE THE RIGHT TO ELECT 9 OF THE 10 MEMBERS OF THE GOVERNING BODY WITH THE INTENTION THAT THESE MEMBERS ARE A BROAD AND DIVERSE REPRESENTATION OF THE COMMUNITY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS WERE PRESENTED AT A REGULAR MONTHLY BOARD MEETING WITH THE COMPLETED 990 RETURN BY THE FINANCIAL ADMINISTRATOR. BOARD MEMBERS WERE GIVEN AN OPPORTUNITY FOR QUESTIONS AT THE MEETING AND GIVEN COPIES TO TAKE AND REVIEW FOR POSSIBLE FUTURE QUESTIONS. THE BOARD VOTED TO APPROVE THE TAX RETURN AND IT WAS THEN SIGNED BY THE BOARD PRESIDENT AND FILED BY THE FINANCIAL ADMINISTRATOR.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS THAT THE BOARD HAS DETERMINED WILL BE READILY AVAILABLE FOR PUBLIC DISPLAY ARE POSTED TO THE ORGANIZATION'S WEBSITE STARSWIMMING.ORG. OTHER DOCUMENTS NOT POSTED ARE AVAILABLE UPON REQUEST OF ANY BOARD MEMBER OR THE FINANCIAL ADMINISTRATOR.</ExplanationTxt>
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</Return>
