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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>CERTAIN DECISIONS OF THE ORGANIZATION, SUCH AS DUES INCREASES AND SIMILAR MATTERS, ARE SUBJECT TO APPROVAL BY VOTING MEMBERS, WHICH INCLUDE PARENTS/GUARDIANS OF SWIMMERS UNDER 18, SWIMMERS OVER 18, AND DESIGNATED COACHES. MEMBERS ARE ENTITLED TO ONE VOTE PER ACCOUNT ON ORGANIZATIONAL MATTERS, AND THE BOARD IS RESPONSIBLE FOR ENSURING ALL MEMBERS HAVE THE OPPORTUNITY TO VOTE ON MATTERS SUBMITTED TO THE MEMBERSHIP.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE NO COMMITTEES WITH AUTHORITY TO TO ACT ON THE BEHALF OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE RETURN IS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW, DISCUSSION AND APPROVAL PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION FOR THE HEAD COACH IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS, EXCLUDING ANY INDIVIDUALS WITH A CONFLICT OF INTEREST. THE PROCESS INCLUDES REVIEWING TIME COMMITMENT, RESPONSIBILITIES, AND AVAILABLE COMPARABILITY DATA FROM SIMILAR SWIM CLUBS OR REGIONAL BENCHMARKS WHEN AVAILABLE. MEETING MINUTES OR DOCUMENTATION ARE MAINTAINED TO PROVIDE CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION-MAKING PROCESS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AND MEETINGS ARE MADE AVAILABLE TO THE PUBLIC AND MEMBERS THROUGH A NEWSLETTER WHICH IS DISTRIBUTED THROUGH EMAIL AND THEN POSTED TO THE ORGANIZATION WEBSITE</ExplanationTxt>
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</Return>