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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP DUES - EDUCATIONAL TRAINING FOR SWIMMERS OF VARIOUS LEVELS IN APPROPRIATE SWIMMING AND CONDITIONAL METHODS THROUGH SWIM LESSONS. MEETS,CAMPS &amp; LESSONS - HOSTING AND COORDINATING SWIMMING MEETS, CAMPS, AND LESSONS FOR SWIMMERS OF VARIOUS LEVELS FOR EDUCATIONAL AND FITNESS PURPOSES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP OF THIS CORPORATION SHALL BE OPEN TO ALL PERSONS, FIRMS, CORPORATIONS, AND ORGANIZATION IN BLACK HAWK COUNTY, IOWA, AND THE SURROUNDING AREA. PARENTS AND GUARDIANS PAYING PROGRAM FEES FOR THEIR CHILD OR CHILDREN ARE CONSIDERED MEMBERS OF THE CORPORATION. THE MEMBERSHIP OF THE CORPORATION IS UNLIMITED IN SIZE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH MEMBER IS ENTITLED TO VOTE FOR THE ELECTION OF THE BOARD OF DIRECTORS AT THE ANNUAL MEETING AND SHALL BE ENTITLED TO VOTE ON ANY OTHER MATTER SUBMITTED TO THE VOTE OF THE MEMBERSHIP BY THE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS WILL BE PROVIDED A COPY OF THE 990 FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR ALL POSITIONS IS DETERMINED BASED ON REVIEW OF COMPARABLE COMPENSATION DATA FOR COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THIS IS DONE DURING A MEETING OF THE EXECUTIVE COMMITTEE WHICH CONSISTS OF THE PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER OF THE ORGANIZATION. ANY COMMITTEE MEMBER WITH A POTENTIAL CONFLICT OF INTEREST DOES NOT PARTICIPATE IN MAKING COMPENSATION DECISIONS. ALL COMPENSATION DECISIONS ARE DOCUMENTED CONTEMPORANEOUSLY IN THE MINUTES OF THE EXECUTIVE COMMITTEE MEETING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS BY-LAWS, HANDBOOK, AND BOARD MINUTES AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>EMPLOYEE RETENTION CREDIT 21,254</ExplanationTxt>
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