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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 6 EXPLANATION - THE ORGANIZATION'S MEMBERS CONSIST OF DUES PAYING NCAA DIVISION III COLLEGES AND UNIVERSITIES</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 11 EXPLANATION - FORM 990 IS MAILED OR ELECTRONICALLY SUBMITTED TO EACH BOARD MEMBER, WHO IS PROVIDED ADEQUATE TIME TO REVIEW AND APPROVE THE CONTENTS OF FORM 990.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES &amp; SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,255. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,255. PAYROLL PREPARATION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 836. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 836. NYS CHARITIES FEE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 125. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 125.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART 1, LINE 1, DESCRIPTION OF ORGANIZATION MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>STUDENT ATHLETES &amp; PROMOTE AND REGULATE ATHLETIC PROGRAMS AMONG NOT-FOR-PROFIT EDUCATIONAL INSTITUTIONS</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS CONSIST OF SCHOOLS THAT ARE LEAGUE MEMBERS</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS AVAILABLE TO ALL MEMBERS UPON REQUEST</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE MADE AVAILABLE UPON REQUEST</ExplanationTxt>
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