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      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
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      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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    <IRS990ScheduleD documentId="RetDoc2">
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        <Desc>SMART SCHOLARSHIP FUNDS</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>ASSIGNED SMART SCHOLARSHIPS PAYABLE</Desc>
        <Amt>455806</Amt>
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    <IRS990ScheduleL documentId="RetDoc3">
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        <NameOfInterested>
          <PersonNm>SNAKE RIVER BOWL</PersonNm>
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        <RelationshipDescriptionTxt>INDIRECT</RelationshipDescriptionTxt>
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        <TransactionDesc>TOURNAMENT LINEAGE</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE L, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>A YOUTH TOURNAMENT WAS HELD AT SNAKE RIVER BOWL. JUSTIN STUDER IS AN OWNER IN SNAKE RIVER BOWL AND IS A FORMER BOARD MEMBER AND IS THE SON OF A CURRENT BOARD MEMBER AND THE ASSOCIATION MANAGER. SNAKE RIVER BOWL CHARGED THE NORMAL LINEAGE FEE CONSISTENT WITH OTHER TOURNAMENT LOCATIONS.</ExplanationTxt>
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    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF IDAHO STATE USBC ASSOCIATION IS TO PROMOTE THE GAME OF BOWLING AND PROVIDE SERVICES TO BOWLERS OF IDAHO AS WELL AS CONDUCT ANNUAL STATE TOURNAMENTS (OPEN, WOMEN'S AND YOUTH) AS PRESCRIBED BY THE NATIONAL USBC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZE BOWLING TOURNAMENTS AND MANAGE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>JAN STUDER WALLACE D STUDER DIRECTOR ASSOC. MGR HUSBAND - WIFE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DRAFT IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE PRIOR TO ISSUANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>ONLY ONE TOP MANAGEMENT OFFICIAL PAID AT A TIME, SUBJECT TO REVIEW BY BOARD</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO OTHER PAID EMPLOYEES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
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</Return>