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      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization's Commissioner meets with the accounting firm to review the annual Form 990 prior to filing with the Internal Revenue Service. Once the Commissioner has obtained sufficient answers to all questions, the Form 990 is approved and submitted to the Internal Revenue Service.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The Red River Athletic Conference makes their governing documents and financial statements available to the public upon request only. The Red River Athletic Conference currently does not have a written conflict of interest policy.</ExplanationTxt>
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</Return>