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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>SMITH PARK OF NEW YORK INC. IS DEVOTED TO THE PRESERVATION AND OPERATION OF CAMP WA WA SEGOWEA, THE PROTECTION OF ITS NATURAL SURROUNDINGS AND HISTORICAL INTEGRITY, AND THE CONTINUATION OF TRADITIONAL RESIDENT CAMPING THAT IMPROVES THE SPIRITUAL, MENTAL, SOCIAL, AND PHYSICAL ATTRIBUTES OF YOUNG PEOPLE IN A SUPPORTIVE COMMUNITY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS PARTICIPATE IN BOARD AND COMMITTEE WORK, FUND RAISING, WORK PROJECTS RECRUITMENT, AND PROMOTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>AN INDIVIDUAL MEMBER IS A PERSON EIGHTEEN (18) YEARS OR OLDER WHO HAS MADE A MEMBERSHIP CONTRIBUTION AS DETERMINED BY RESOLUTION APPROVED BY A MAJORITY OF THE BOARD OF DIRECTORS WITHIN THE PREVIOUS (12) MONTHS PRIOR TO THE ANNUAL MEETING OF THE MEMBERS AND WHO AFFIRMATIVELY RENEWS SUCH MEMBERSHIP AT THE ANNUAL MEETING OF MEMBERS (EITHER IN PERSON OR BY PROXY). THE BOARD OF DIRECTORS MAY ESTABLISH ADDITIONAL PROCEDURES FOR QUALIFIED PARTIES TO REGISTER AS MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S BOARD WILL RECEIVE A COPY OF THE FORM 990 PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. ALL BOARD MEMBERS WILL HAVE THE OPPORTUNITY TO REVIEW AND ASK QUESTIONS WHICH WILL BE ANSWERED BY THE ORGANIZATION'S OUTSIDE ACCOUNTANT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE AND FINANCE COMMITTEE EVALUATE THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY, WEIGHING BOTH THE FISCAL HEALTH OF THE ORGANIZATION AS WELL AS INPUTS SUCH AS THE COMPENSATION STRUCTURES OF OTHER RESIDENTIAL CAMP PROGRAMS AND THE COMPENSATION DECISIONS ARE ULTIMATELY RECORDED THROUGH OUR ANNUAL BUDGET WHICH IS REVIEWED AND APPROVED BY BOTH COMMITTEES AND THE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>UPON REQUEST.</ExplanationTxt>
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