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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FLORIDA RECREATION AND PARK ASSOCIATION, INC. HAS REVIEWED AND EVALUATED THE RELEVANT TECHNICAL MERITS OF EACH OF THEIR TAX POSITIONS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION IS COMPRISED OF MEMBERS. THERE ARE 3 CLASSES OF VOTING MEMBERS: PROFESSIONAL-GROUP A, RETIRED PROFESSIONAL, AND LIFETIME. THERE ARE 5 CLASSES OF NON-VOTING MEMBERS: PROFESSIONAL-GROUP B, AGENCY, STUDENT, COMMERCIAL, AND ASSOCIATE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE ASSOCIATION VOTE TO ELECT THE MEMBERS OF THE GOVERNING BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPLETED FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>A CONFLICT OF INTEREST STATEMENT AND ANTI-TRUST STATEMENT IS READ PRIOR TO EACH OF OUR BOARD MEETINGS BY THE PRESIDENT OF THE ASSOCIATION. BOARD MEMBERS ARE REQUIRED TO ALERT THE PRESIDENT OF THE BOARD OF ANY CONFLICTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PERSONNEL COMMITTEE (PRESIDENT, PRESIDENT ELECT, PAST PRESIDENT) ANNUALLY EVALUATE THE CHIEF EXECUTIVE OFFICER AND ESTABLISH COMPENSATION. THE EVALUATION IS AVAILABLE FOR REVIEW BY THE BOARD OF DIRECTORS. THE SALARY IS REPORTED TO THE BOARD OF DIRECTORS WHEN THEY REVIEW THE OPERATING BUDGET. THE SALARY OF ALL EMPLOYEES IS REPORTED IN AGGREGATE TO THE BOARD OF DIRECTORS DURING THE OPERATING BUDGET APPROVAL PROCESS, AND TIME FOR QUESTIONING IS ALLOWED.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FLORIDA RECREATION AND PARK ASSOCIATION'S PUBLIC RECORDS POLICY REQUIRES THAT THE ASSOCIATION MAKE AVAILABLE FOR PUBLIC INSPECTION THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AFTER APPROPRIATE WRITTEN REQUEST HAS BEEN RECEIVED.</ExplanationTxt>
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