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        <BookValueAmt>95263</BookValueAmt>
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        <Desc>RECREATION RISK RETENTION GROUP, INC.</Desc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS FOUR (4) CLASSES OF MEMBERSHIP: CONTRIBUTING MEMBERSHIP (NON-FLYING), PILOT MEMBERSHIP (FLIGHT RATED), ROGALLO MEMBERSHIP (INSTRUCTOR), AND LIMITED LIFE MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE TEN (10) AUTHORIZED DIRECTORS OF THE BOARD COMPRISED OF EIGHT (8) ELECTED DIRECTORS AND TWO (2) DESIGNATED DIRECTORS. MEMBERS ELECT THE ELECTED DIRECTORS OF THE BOARD. THE ELECTED DIRECTORS ELECT THE DESIGNATED DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS HAVE THE POWER TO: (I) REMOVE A DIRECTOR WITHOUT CAUSE; (II) FILL VACANCIES ON THE BOARD; (III) AMEND THE ARTICLES OF INCORPORATION OR BYLAWS; (IV) APPROVE A CONTRACT OR TRANSACTION IN WHICH A DIRECTOR HAS A MATERIAL FINANCIAL INTEREST; (V) ELECT TO WIND UP AND DISSOLVE THE CORPORATION; AND (VI) APPROVE A PLAN OF DISTRIBUTION OF ASSETS WHEN THE CORPORATION IS IN THE PROCESS OF WINDING UP. ARTICLE VII (ELECTION OF DIRECTORS) OF THE BYLAWS MAY ONLY BE AMENDED BY A MEMBERSHIP VOTE. THE USHGPA STANDARD OPERATING PROCEDURES (SOP) MAY BE MODIFIED WITH THE APPROVAL OF THE MEMBERSHIP BY A MEMBERSHIP VOTE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE OFFICERS OF THE ORGANIZATION PRIOR TO FILING WITH THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS, EXECUTIVE DIRECTOR, STAFF, AND VOLUNTEERS ARE REQUIRED TO SIGN AN AGREEMENT INCLUDING THE CONFLICT-OF-INTEREST POLICY UPON COMMENCEMENT OF SERVICE. UNDER THE TERMS OF THE POLICY, ALL USHPA AGENTS ARE REQUIRED TO DISCLOSE ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. BOARD MEMBERS ARE REQUIRED TO REVIEW THE POLICY AND RE-SIGN THE AGREEMENT AT THE ANNUAL MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR'S ANNUAL EVALUATION IS WRITTEN BY THE PRESIDENT AND REVIEWED BY THE VICE PRESIDENT WITH COPIES SENT TO THE SECRETARY AND TREASURER. THE PRESIDENT RECOMMENDS TO THE FINANCE COMMITTEE A WAGE AND SALARY PLAN FOR THE EXECUTIVE DIRECTOR AS PART OF THE OVERALL YEARLY BUDGET PLAN DISCUSSED AT THE ASSOCIATION'S BOARD MEETING. THE RATING ON THE EXECUTIVE DIRECTOR'S PERFORMANCE EVALUATION AND HIS/HER POSITION IN THE SALARY RANGE ESTABLISHED FOR THEIR JOB AND THE EXTERNAL COMPETITIVE JOB MARKET CONDITIONS IS USED AS THE CRITERIA FOR DEVELOPING THE SALARY PLAN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. COPIES OF THE ORGANIZATION'S FORM 990S ARE AVAILABLE ON ITS WEBSITE AT HTTPS://WWW.USHPA.ORG/PUBLIC/ABOUTUSHPA/ABOUT-USHPA.ASPX</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>RECREATION RISK RETENTION GROUP INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>159 BANK ST 4TH FLOOR</AddressLine1Txt>
          <CityNm>BURLINGTON</CityNm>
          <StateAbbreviationCd>VT</StateAbbreviationCd>
          <ZIPCd>05401</ZIPCd>
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        <EIN>811554959</EIN>
        <PrimaryActivitiesTxt>INSURANCE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>VT</LegalDomicileStateCd>
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          <BusinessNameLine1Txt>UNITED STATES HANG GLIDING AND PARAGLIDING ASSOCIATION INC</BusinessNameLine1Txt>
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</Return>