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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <FSAuditedInd>1</FSAuditedInd>
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      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <TotalRevEtcAuditedFinclStmtAmt>777982</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueNotReportedAmt>0</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>777982</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP IN THE ASSOCIATION SHALL BE OPEN TO ALL PERSONS EMPLOYED ON A REGULAR FULL-TIME OR PART-TIME BASIS AS AN UMPIRE BY MAJOR LEAGUE BASEBALL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION'S MEMBERSHIP HAS THE RIGHT TO ELECT THE MEMBERS OF THE ASSOCIATION'S GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>NOTWITHSTANDING ANY PROVISION OF THESE BYLAWS TO THE CONTRARY, THE FOLLOWING MATTERS MUST BE DISCLOSED IN THE PROPOSED AGENDA ACCOMPANYING THE NOTICE OF A MEETING IF THEY ARE TO BE VOTED UPON BY THE MEMBERS THEREAT, AND ALL SUCH MATTERS SHALL BE VOTED UPON BY SECRET WRITTEN BALLOT: (I) AN ELECTION OF BOARD MEMBERS OR AN ELECTION TO FILL A VACANCY ON THE GOVERNING BOARD; (II) A PROPOSAL TO AMEND THESE BYLAWS; (III) CONSIDERATION OR APPROVAL OF A TENTATIVE AGREEMENT, FINAL OFFER, OR FINAL AGREEMENT RELATING TO COLLECTIVE BARGAINING BETWEEN THE OFFICE OF THE COMMISSIONER OF MAJOR LEAGUE BASEBALL AND THE ASSOCIATION, OR (IV) A DECISION TO STRIKE IN CONNECTION WITH A CONTRACT PROPOSAL OR NEGOTIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PREPARED FORM 990 IS REVIEWED BY THE MEMBERS OF THE ASSOCIATION'S EXECUTIVE COMMITTEE BEFORE THE RETURN IS FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
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</Return>
