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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION'S FILINGS WITH THE INTERNAL REVENUE SERVICE ARE SUBJECT TO AUDIT. THE INFORMATIONAL TAX RETURNS FOR THE PAST THREE YEARS ARE OPEN TO EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT THEY DO NOT RESULT IN ANYTHING THAT WOULD REQUIRE EITHER RECORDING OR DISCLOSURE IN THE FINANCIAL STATEMENTS BASED ON THE CRITERIA SET FORTH IN ASC SECTION 740.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
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    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR MISSION IS TO SUPPORT ATHLETES WHO LIVE WITHIN THE EAST RIDGE HIGH SCHOOL BOUNDARY IN DEVELOPING SPORT AND TEAMWORK SKILLS. WE STRIVE TO CREATE A POSITIVE ENVIRONMENT FOR EAST RIDGE PLAYERS TO LEARN, GROW AND DEVELOP AS INDIVIDUALS AND ATHLETES. PURPOSE: THE PURPOSE OF THE EAST RIDGE ATHLETIC ASSOCIATION (HEREINAFTER ERAA) SHALL BE TO PROMOTE AND OPERATE ATHLETIC PROGRAMS FOR YOUTH RESIDING WITHIN THE BOUNDARY AND ATTENDANCE AREA OF EAST RIDGE HIGH SCHOOL, INDEPENDENT SCHOOL DISTRICT 833. DEVIATION FROM THE ELIGIBILITY AREA WILL REQUIRE APPROVAL BY THE SPORT BOARD DIRECTOR AND REVIEWED BY THE EXECUTIVE BOARD OF DIRECTORS (HEREINAFTER EXECUTIVE BOARD). ERAA IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES WITH THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY PARENT WHO HAS A PARTICIPATING CHILD IS CONSIDERED A MEMBER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBERS HAVE THE OPPORTUNITY TO ELECT VOTING BOARD MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE OFFICERS WILL REVIEW THE 990 UPON APPROVAL IN ADDITION TO OUR BOOKKEEPER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD MONITORS ACTIVITIES FOR POTENTIAL CONFLICTS OF INTEREST. WE HAVE AN OPERATIONS MANUAL IN PLACE THAT HELPS GUIDE OUR GOVERNANCE AND COMPLIANCE. THERE HAS BEEN NO INCIDENCES OF CONFLICT OF INTEREST, BUT IF SOMETHING SHOULD ARISE, WE WOULD HAVE A DISCUSSION AT THE EXECUTIVE BOARD LEVEL AND ADDRESS IT APPROPRIATELY. WE HAVE A COI POLICY IN PLACE IN OUR ASSOCIATION DOCUMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DECISION TO STIPEND OR GIVE ANY SORT OF COMPENSATION IS THEN PRESENTED AT THE BOARD MEETING AND APPROVED BY THE MEMBERS FOR THE TOP OFFICIAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DECISION TO STIPEND OR GIVE ANY SORT OF COMPENSATION IS THEN PRESENTED AT THE BOARD MEETING AND APPROVED BY THE MEMBERS FOR ALL DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>WE MAKE/CREATE THESE DOCUMENTS AS A BOARD (EXECUTIVE AND SPORTS). THEY ARE PRESENTED AT THE BOARD MEETINGS AND SENT OUT TO ALL OF THE MEMBERS ON THE BOARDS. FROM THERE THE SPORT DIRECTORS WILL TAKE THE DOCUMENTS BACK TO THEIR SPORTS PROGRAM BOARDS AND THEY WILL DISCUSS AND SUBMIT ANY CHANGES. THE DOCUMENTS ARE ALWAYS AMENDABLE BUT GO THROUGH A REVIEW, EDIT AND UPDATE PROCESS AND THEN ONCE COMPLETE THEY ARE VOTED IN AND THE DOCUMENTS ARE FILED AWAY. ONCE THEY ARE VOTED ON AND ARE OFFICIALLY IN PLACE WE WILL UPLOAD THEM TO THE SITE FOR THE PUBLIC TO ACCESS. THESE DOCUMENTS ARE ALSO AVAILABLE UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
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</Return>