﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-14T00:29:35-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>471019942</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CREATIVE PLANNING TAX LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>220 PARK AVE S</AddressLine1Txt>
        <CityNm>ST CLOUD</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>56301</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>411227555</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MINNESOTA RECREATION AND PARK</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MINN</BusinessNameControlTxt>
      <PhoneNum>7635711305</PhoneNum>
      <USAddress>
        <AddressLine1Txt>200 CHARLES STREET NE</AddressLine1Txt>
        <CityNm>FRIDLEY</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55432</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHELLE J SNIDER</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>7635715204</PhoneNum>
      <SignatureDt>2025-06-26</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARIE A PRIMUS CPA</PreparerPersonNm>
      <PTIN>P01272184</PTIN>
      <PhoneNum>3202517010</PhoneNum>
      <PreparationDt>2025-06-26</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>MICHELLE J SNIDER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>200 CHARLES STREET NE</AddressLine1Txt>
        <CityNm>FRIDLEY</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55432</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>739673</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <WebsiteAddressTxt>MNRPA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1960</FormationYr>
      <LegalDomicileStateCd>MN</LegalDomicileStateCd>
      <ActivityOrMissionDesc>IMPROVE THE QUALITY OF LIFE BY ENHANCING THE PARKS, OPEN SPACE, RECREATION, AND LEISURE SERVICES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>15</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>15</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>3</TotalEmployeeCnt>
      <TotalVolunteersCnt>100</TotalVolunteersCnt>
      <TotalGrossUBIAmt>2800</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>828</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>152091</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>485017</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>720696</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>52914</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>9937</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>6681</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>9040</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>696703</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>739673</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>286778</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>218689</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>402933</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>419954</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>689711</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>638643</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>6992</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>101030</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>354501</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>403097</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>202418</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>127083</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>152083</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>276014</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>MINNESOTA RECREATION AND PARK ASSOCIATION'S (MRPA) MISSION IS TO IMPROVE THE QUALITY OF LIFE IN MINNESOTA BY ENHANCING THE PROFESSION OF PARKS, OPEN SPACE, RECREATION, AND LEISURE SERVICES.THE ASSOCIATION'S MOST SIGNIFICANT ACTIVITIES ARE TO PROVIDE EDUCATIONAL AND RECREATIONAL OPPORTUNITIES FOR MEMBERS AND THE CITIZENS THEY SERVE.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>263283</ExpenseAmt>
      <RevenueAmt>418563</RevenueAmt>
      <Desc>ACTIVITIES AND EVENTSMRPA PROVIDES OPPORTUNITIES FOR USE OF LEISURE TIME AND QUALITY ENVIRONMENT THROUGH EDUCATION, RESEARCH, AND SERVICE. THE ASSOCIATION FACILITATES INFORMATION EXCHANGE AMONGST PARKS AND RECREATION PROFESSIONALS AND COORDINATES EDUCATIONAL OPPORTUNITIES FOR NEARLY 900 MEMBERS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>128680</ExpenseAmt>
        <RevenueAmt>104008</RevenueAmt>
        <Desc>RECREATIONAL SPORTS PROGRAMSMRPA IMPACTS HEALTH AND ACTIVE LIVING BY PROVIDING RECREATIONAL SPORTS PROGRAMS FOR MEMBER AGENCIES AND THE COMMUNITIES THEY SERVE. THESE PROGRAMS OFFER A SERVICE FOR MEMBERS, AND PROVIDE PROGRAM MODELS THAT MEMBER AGENCIES MAY USE WITHIN THEIR DEPARTMENTS AND COMMUNITIES.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>103707</ExpenseAmt>
        <RevenueAmt>198125</RevenueAmt>
        <Desc>MEMBERSHIPMRPA IS A PROFESSIONAL MEMBERSHIP ASSOCIATION SERVING NEARLY 900 MEMBERS STATEWIDE. THE ASSOCIATION PROVIDES PROFESSIONAL DEVELOPMENT, BEST PRACTICES, AND INFORMATIONAL SUPPORT FOR ITS MEMBERSHIP. THE ASSOCIATION'S MAIN SOURCES OF REVENUES ARE FEES AND REGISTRATIONS FOR SPORTING EVENTS, CONFERENCES, AND MEMBERSHIP DUES.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>495670</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>0</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc1039700001">0</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc1039700001">1</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">1</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">1</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>3</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>3</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>1</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>1</Form990TFiledInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>15</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>15</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>1</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>1</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>0</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>MICHAEL KISSELL</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>7635330340</PhoneNum>
        <USAddress>
          <AddressLine1Txt>7100 NORTHLAND CIR SUITE 401</AddressLine1Txt>
          <CityNm>MINNEAPOLIS</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55428</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHELLE OKADA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEROME KRIEGER</PersonNm>
        <TitleTxt>PAST PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ERIC CARLSON</PersonNm>
        <TitleTxt>PRESIDENT-ELECT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SONYA RIPPE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TRACY PETERSEN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KELLY DISTAD-ARVOLD</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT HEITKAMP</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROXANN MAXEY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AMBER MOON PETERSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LYNN NEUMANN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE RAMIREZ</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOEY SCHUGEL</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAN SCHULTZ</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JENNA SMITH</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JASON WEST</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHELLE SNIDER</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>119058</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>18480</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>119058</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>18480</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <ProgramServiceRevenueGrp>
        <Desc>ACTIVITIES AND EVENTS</Desc>
        <BusinessCd>711210</BusinessCd>
        <TotalRevenueColumnAmt>418563</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>418563</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP DUES &amp; SERV</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>198125</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>198125</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>RECREATIONAL SPORTS PR</Desc>
        <BusinessCd>711210</BusinessCd>
        <TotalRevenueColumnAmt>104008</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>104008</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>720696</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>9937</TotalRevenueColumnAmt>
        <ExclusionAmt>9937</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossSalesOfInventoryAmt>6240</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>6240</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6240</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>CORPORATE ADVERTISING</Desc>
        <BusinessCd>541800</BusinessCd>
        <TotalRevenueColumnAmt>2800</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>2800</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>2800</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>739673</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>726936</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>2800</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>9937</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>137538</TotalAmt>
        <ProgramServicesAmt>110030</ProgramServicesAmt>
        <ManagementAndGeneralAmt>27508</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>57542</TotalAmt>
        <ProgramServicesAmt>54864</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2678</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>10328</TotalAmt>
        <ProgramServicesAmt>9703</ProgramServicesAmt>
        <ManagementAndGeneralAmt>625</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>13281</TotalAmt>
        <ProgramServicesAmt>11289</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1992</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>8600</TotalAmt>
        <ProgramServicesAmt>5400</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3200</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>12000</TotalAmt>
        <ProgramServicesAmt>12000</ProgramServicesAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>4565</TotalAmt>
        <ManagementAndGeneralAmt>4565</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>197978</TotalAmt>
        <ProgramServicesAmt>133185</ProgramServicesAmt>
        <ManagementAndGeneralAmt>64793</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>23815</TotalAmt>
        <ProgramServicesAmt>8692</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15123</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>25762</TotalAmt>
        <ProgramServicesAmt>12562</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13200</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>6411</TotalAmt>
        <ProgramServicesAmt>6411</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>475</TotalAmt>
        <ProgramServicesAmt>475</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>1326</TotalAmt>
        <ManagementAndGeneralAmt>1326</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>MEALS &amp; ENTERTAINMENT</Desc>
        <TotalAmt>62058</TotalAmt>
        <ProgramServicesAmt>62058</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PARTNERSHIPS</Desc>
        <TotalAmt>41290</TotalAmt>
        <ProgramServicesAmt>41290</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>25674</TotalAmt>
        <ProgramServicesAmt>24863</ProgramServicesAmt>
        <ManagementAndGeneralAmt>811</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UBIT</Desc>
        <TotalAmt>300</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>300</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>9700</TotalAmt>
        <ProgramServicesAmt>2848</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6852</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>638643</TotalAmt>
        <ProgramServicesAmt>495670</ProgramServicesAmt>
        <ManagementAndGeneralAmt>142973</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>46673</BOYAmt>
        <EOYAmt>44636</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>85609</BOYAmt>
        <EOYAmt>89319</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>8379</BOYAmt>
        <EOYAmt>15517</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>6489</BOYAmt>
        <EOYAmt>14397</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>78974</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>77639</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1472</BOYAmt>
        <EOYAmt>1335</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>183866</BOYAmt>
        <EOYAmt>208420</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>22013</BOYAmt>
        <EOYAmt>29473</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>354501</BOYAmt>
        <EOYAmt>403097</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>114351</BOYAmt>
        <EOYAmt>73559</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>48512</BOYAmt>
        <EOYAmt>4172</EOYAmt>
      </DeferredRevenueGrp>
      <EscrowAccountLiabilityGrp>
        <BOYAmt>18642</BOYAmt>
        <EOYAmt>19879</EOYAmt>
      </EscrowAccountLiabilityGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>20913</BOYAmt>
        <EOYAmt>29473</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>202418</BOYAmt>
        <EOYAmt>127083</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>152083</BOYAmt>
        <EOYAmt>276014</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>152083</BOYAmt>
        <EOYAmt>276014</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>354501</BOYAmt>
        <EOYAmt>403097</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>101030</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>22901</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>1</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>0</FSAuditedInd>
      <AuditCommitteeInd>0</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <SubstantiallyAllDuesNondedInd>0</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>0</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>168580</DuesAssessmentsAmt>
      <NonDeductibleLbbyngPltclCYAmt>12000</NonDeductibleLbbyngPltclCYAmt>
      <NonDeductibleLbbyngPltclTotAmt>12000</NonDeductibleLbbyngPltclTotAmt>
      <AggregateReportedDuesNtcAmt>25287</AggregateReportedDuesNtcAmt>
      <TaxableAmt>-13287</TaxableAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III-A LINES 1-3:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION HAS CONTRACTED A GROUP LOBBYIST TO PROVIDE INFORMATION TO DECISION MAKERS ON HOW LEGISLATION IMPACTS THE PARK AND RECREATION PROFESSION. REPRESENTATIVES OF THE ASSOCIATION MEET WITH THE LOBBYIST FIRM BI-WEEKLY FOR LEGISLATIVE UPDATES WHICH ARE PASSED ONTO THE ASSOCIATION'S MEMBERS. THESE EXPENDITURES ARE USED FOR THE EDUCATIONAL PURPOSE OF INFORMING THE ASSOCIATION'S MANAGEMENT AND GENERAL MEMBERSHIP OF CURRENT AND UPCOMING LEGISLATIVE INTERESTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <AgentTrusteeEtcInd>0</AgentTrusteeEtcInd>
      <InclEscrowCustodialAcctLiabInd>1</InclEscrowCustodialAcctLiabInd>
      <ExplanationProvidedInd>X</ExplanationProvidedInd>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>78974</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>77639</DepreciationAmt>
        <BookValueAmt>1335</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>1335</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>RIGHT-OF-USE ASSET - OPERATING LEASES</Desc>
        <BookValueAmt>29473</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>29473</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE LIABILITIES</Desc>
        <Amt>29473</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>29473</TotalLiabilityAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART IV, LINE 2B:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION ACTS AS A FISCAL AGENT FOR MINNESOTA CHILDREN AND NATURE CONNECTION INITIATIVE ("MCNCI"). AS OF DECEMBER 31, 2024, REMAINING UNEXPENDED FUNDS TOTALED $537. THE ASSOCIATION ACTS AS A FISCAL AGENT FOR MINNESOTA ASSOCIATION OF SENIOR SERVICES ("MASS"). AS OF DECEMBER 31, 2024, REMAINING UNEXPENDED FUNDS TOTALED $19,342.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BYLAWS WERE AMENDED TO INCREASE THE CATEGORIES OF MEMBERSHIP TO FIVE INSTEAD OF THE PREVIOUS FOUR, TERM LIMITS WERE ADDED FOR REGIONAL DIRECTORS, AND OTHER VARIOUS MINOR UPDATES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>INDIVIDUALS CAN JOIN TO BE AN ASSOCIATION MEMBER, CHOOSING THEIR LEVEL OF INVOLVEMENT. ALL MEMBERS CAN ATTEND BOARD OF DIRECTOR AND COMMITTEE MEETINGS, AS WELL AS ATTENDING THE CONFERENCES. CONFERENCES ARE OPEN TO NON-MEMBERS, HOWEVER, MEMBERS RECEIVE DISCOUNTS ON THEIR REGISTRATION FEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ARE ELECTED BASED ON GEOGRAPHICAL REGIONS AS DIRECTED BY THE ASSOCIATION'S BYLAWS. EACH MEMBER HAS THE OPPORTUNITY TO VOTE FOR BOARD OFFICERS AND ONE REPRESENTATIVE FOR THEIR GEOGRAPHICAL REGION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GENERAL MEMBERSHIP VOTES ON THE BOARD MEMBERS AND BYLAW CHANGES. ALL OTHER DECISIONS ARE MADE BY THE BOARD OF DIRECTORS WITHOUT MEMBERSHIP APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE NO COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH BOARD MEMBER RECEIVES AN ELECTRONIC COPY OF FORM 990 AND REVIEWS/APPROVES IT BEFORE IT IS SIGNED AND FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY WITH THE ORIENTATION PROCESS. ANY CONFLICTS THAT ARISE ARE DISCUSSED AND RESOLVED AT THIS MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT, PRESIDENT ELECT AND PAST PRESIDENT DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION BASED ON A SALARY GRID. THE SALARY GRID IS ADJUSTED EVERY JANUARY 1 FOR COST OF LIVING INCREASES. ANNUAL COMPENSATION IS DETERMINED BY GRID PLACEMENT AND ALSO POTENTIAL MERIT INCREASE BASED ON ANNUAL EVALUATION RESULTS. THE GROUP ALSO RECEIVES FEEDBACK FROM THE ENTIRE BOARD, SECTION AND COMMITTEE CHAIRS. THE EXECUTIVE DIRECTOR IS ALSO INCLUDED IN THE PROGRAM DIRECTORS' EVALUATIONS. THE EXECUTIVE DIRECTOR CONDUCTS REVIEWS AND DETERMINES COMPENSATION FOR THE ASSOCIATION'S PROGRAM DIRECTORS AND OTHER STAFF.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>PRESENTER FEES: PROGRAM SERVICE EXPENSES 133,185. MANAGEMENT AND GENERAL EXPENSES 64,793. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 197,978.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>