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          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <ExplanationTxt>GOVERNING DOCUMENTS WERE UPDATED FOR ORGANIZATION NAME CHANGE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FORM 990 IS NOT REVIEWED BY THE BOARD OF DIRECTORS AS A WHOLE. THE BOARD TREASURER REVIEWS THE 990 BEFORE IT IS FILED WITH THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>STEEL CITY METRO'S GOVERNING DOCUMENTS, FINANCIALS, AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS SELECTED MODIFIED CASH BASIS METHOD OF ACCOUNTING TO APPROPRIATELY SHOW DEFERRED REVENUE FOR DUES RECEIVED BEFORE YEAR END FOR THE NEXT SOCCER SEASON.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
