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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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        <CurrentTaxYearMinus2YearsAmt>61210</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>52199</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>38595</CurrentTaxYearAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ENABLE AREA RESIDENTS, REGARDLESS OF AGE OR ABILITY, TO ENJOY AND BENEFIT FROM ROWING ON THE TENNESSEE RIVER. THIS IS ACCOMPLISHED BY PROVIDING A FACILITY TO HOUSE ROWING PROGRAMS, TO SPONSOR A ROWING PROGRAM FOR HIGH SCHOOL AGE STUDENTS, AND TO PROVIDE EQUIPMENT AND INSTRUCTION FOR THE MENTALLY AND PHYSICALLY CHALLENGED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>DEPRECIATION ON EQUIPMENT PURCHASED TO FURTHER CHATTANOOGA ROWING'S EXEMPT PURPOSE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 PRESENTED TO OFFICERS FOR REVIEW PRIOR TO SUBMISSION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST FROM GOVERNING BOARD</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE -10,516</ExplanationTxt>
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</Return>