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        <FormAndLineReferenceDesc>FORM 990, PAGE 1, ITEM C</FormAndLineReferenceDesc>
        <ExplanationTxt>GREATER KALAMAZOO SKATING ASSOCIATION</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ESTABLISH, ADMINISTER, AND PROMOTE AN EDUCATION PROGRAM DEVOTED TO THE PROMOTION OF AMATEUR FIGURE SKATING AND PHYSICAL FITNESS WITHIN THE COMMUNITY IN ACCORDANCE WITH THE GENERAL POLICIES OF UNITED STATES FIGURE SKATING. OFFERING VARIOUS OPPORTUNITIES FOR PEOPLE OF ALL AGES, ABILITIES, AND INTERESTS, FROM THE RECREATIONAL SKATERS TO THOSE INTERESTED IN GAINING SOLID SKATING SKILLS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER DEVELOPMENTAL SKATING PROGRAMS AND SUPPORT</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CLUB SHALL HAVE MEMBERS WHO ARE INTERESTED IN THE OBJECTIVES AND PURPOSES OF THE CLUB AND WHO ARE REGISTERED WITH U.S. FIGURE SKATING, WITH VOTING RIGHTS AND ANY OTHER LEGAL RIGHTS OR PRIVILEGES IN CONNECTION WITH THE GOVERNANCE OF THE CLUB, IN ACCORDANCE WITH SUCH PROVISIONS AND CRITERIA PERTAINING TO QUALIFICATIONS, CLASSIFICATION, PRIVILEGES, APPLICATION AND ACCEPTANCE OF MEMBERS ESTABLISHED FROM TIME-TO-TIME BY THE BOARD OF DIRECTORS. MEMBERS OF THE CLUB SHALL BE REQUIRED TO ABIDE BY, AND TO CONDUCT THEMSELVES IN A MANNER CONSISTENT WITH, THE BYLAWS, OFFICIAL RULES, POLICIES, PROCEDURES, CODE OF CONDUCT, AND CODE OF ETHICS AND PRINCIPALS OF ETHICAL BEHAVIOU OF U.S. FIGURE SKATING.</ExplanationTxt>
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        <ExplanationTxt>AT A TIME REASONABLY IN ADVANCE OF EACH ANNUAL MEETING OF THE CLUB, A NOMINATING COMMITTEE SHALL BE APPOINTED BY THE BOARD OF DIRECTORS. THE NOMINATING COMMITTEE WILL DETERMINE AND PRESENT TO THE MEMBERS, 30 DAYS PRIOR TO THE ANNUAL MEETING, A LIST OF NOMINEES TO STAND FOR ELECTION AS DIRECTORS TO FILL THE POSITIONS OF THOSE DIRECTORS WHOSE TERMS SHALL EXPIRE AT THE ANNUAL MEETING. ADDITIONAL NOMINATIONS FOR DIRECTORS TO BE ELECTED MAY BE MADE BY ANY VOTING MEMBER AT THE TIME OF THE ANNUAL MEETING. NOTWITHSTANDING ANYTHING HEREINABOVE TO THE CONTRARY, ANY NOMINEE FOR ELECTION AS A DIRECTOR MUST EVIDENCE IN WRITING IN ADVANCE OF OR AT THE ANNUAL MEETING, OR IN PERSON AT THE ANNUAL MEETING, SUCH PERSONS WILLINGNESS TO SERVE, IF ELECTED. THE MEMBERS SHALL, BY THE AFFIRMATIVE VOTE AS REQUIRED BY THE PROVISIONS OF SECTION 3.12 OF THESE BYLAWS, ELECT THE REQUISITE NUMBER OF DIRECTORS FROM AMONG THE LIST OF NOMINEES. IN THE YEAR OF ADOPTION OF THESE BYLAWS, DIRECTOR(S) SHALL BE ELECTED TO FULFILL ANY VACANCIES.</ExplanationTxt>
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        <ExplanationTxt>THE FORM 990 IS SHARED WITH THE BOARD BEFORE FILING FOR REVIEW AND QUESTIONS. ALL ARE ENCOURAGED TO REVIEW THE RETURN AND ASK QUESTIONS.</ExplanationTxt>
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        <ExplanationTxt>CONFLICT OF INTEREST FORMS ARE COLLECTED ANNUALLY AND ENFORCEMENT OF CONFLICTS POLICY IS COMPLETED AT THE REGULAR BOARD MEETINGS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION UPON REQUEST BY EMAIL.</ExplanationTxt>
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        <ExplanationTxt>MEMBERSHIP USFSA FEES 17,109 0 0 BANK CHARGES 0 15,160 0 TEAM REGISTRATION FEES 13,951 0 0 DIRECTOR EXPENSE 12,815 0 0 QUALIFYING EVENT REG 10,643 0 0 EQUIPMENT EXPENSE 10,017 0 0 BANQUET/PICNIC EXPENSE 9,477 0 0 PROFESSIONAL DEVELOPMENT 4,931 0 0 RECOGNITION 3,971 0 0 DUES AND SUBSCRIPTION 2,066 0 0 SAFE SPORT FEES 888 0 0 SKATER DEVELOPMENT 527 0 0 MISCELLANEOUS 95 0 0 POSTAGE 0 67 0 TOTAL 86,490 15,227 0</ExplanationTxt>
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