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        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEERS WILL ASSIST THE ORGANIZATION WITH EVENTS, AND OTHER NECESSARY TASKS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROMOTION AND SUPPORT OF THE ROWING COMMUNITY IN CLEVELAND, OH.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S PROCESS TO REVIEW FORM 990 IS TO REVIEW THE RETURN BY THE ORGANIZATION'S EXECUTIVE DIRECTOR, TREASURER, BOARD CHAIR AND FINANCE COMMITTEE CHAIRS; THEN, THE DRAFT RETURN IS CIRCULATED TO THE ENTIRE BOARD PRIOR TO FILING WITH THE IRS. THERE ARE 11 DIRECTORS WITH MEMBERS TO BE REPRESENTED AS FOLLOWS: -3 DESIGNATED BY WESTERN RESERVE ROWING ASSOCIATION. -2 DESIGNATED BY MEMBERS COMPRISING THE SCHOLASTIC CREWS. -1 DESIGNATED BY MEMBERS COMPRISING THE COLLEGIATE CREWS. -5 ELECTED AT-LARGE. DECISIONS SUBJECT TO APPROVAL OF MEMBERS. POWERS RESERVED FOR MEMBERS: 1. AMEND THE ARTICLES OF INCORPORATION OR BYLAWS. 2. APPROVE ANY MERGER OR REORGANIZATION. 3. APPROVE CORPORATE DISSOLUTION AND SUBSEQUENT DISTRIBUTION OF ASSETS. COMPENSATION PROCESS FOR TOP OFFICIALS: THE COMPENSATION FOR THE EXECUTIVE DIRECTOR IS SET BY THE EMPLOYMENT COMMITTEE USING OBJECTIVE, REGIONAL CRITERIA. NO OFFICERS RECEIVE COMPENSATION. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: FORM 990 IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>ORGANIZATION HAS MEMBERS THAT APPOINT SOME BOARD MEMBERS. SEE SCHEDULE O FOR DETAIL.</ExplanationTxt>
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        <ExplanationTxt>THERE ARE 11 DIRECTORS WITH MEMBERS TO BE REPRESENTED AS FOLLOWS: 3 DESIGNATED BY WESTERN RESERVE ROWING ASSOCIATION. 2 DESIGNATED BY MEMBERS COMPRISING THE SCHOLASTIC CREWS. 1 DESIGNATED BY MEMBERS COMPRISING THE COLLEGIATE CREWS. 5 ELECTED AT-LARGE.</ExplanationTxt>
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        <ExplanationTxt>POWERS RESERVED FOR MEMBERS: 1. AMEND THE ARTICLES OF INCORPORATION OR BYLAWS. 2. APPROVE ANY MERGER OR REORGANIZATION. 3. APPROVE CORPORATE DISSOLUTION AND SUBSEQUENT DISTRIBUTION OF ASSETS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE DIRECTOR, TREASURER AND BOARD MEMBERS ALL WEIGH IN ON THE REVIEW OF THE RETURN BEFORE FILING. COPIES OF DRAFT PROVIDED TO ALL PRIOR TO SUCH FILING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>VIA ANNUAL REVIEW AND CERTIFICATION BY BOARD. ALL MEMBERS HAVE SIGNED AND RETURNED THEIR RESPECTIVE CONFLICT OF INTEREST STATEMENT.</ExplanationTxt>
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        <ExplanationTxt>UPON REQUEST AND VIA ORGANIZATION WEBSITE.</ExplanationTxt>
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