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      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
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      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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        <ExplanationTxt>YRPA FOLLOWS THE TERMS OF THE WRITTEN EASEMENT AGREEMENTS REGARDING THE PERIODIC MONITORING, INSPECTION, VIOLATIONS AND ENFORCEMENT. YRPA DOES NOT HAVE ANY OTHER/ADDITIONAL WRITTEN POLICIES OR PROCEDURES RELATED TO THE EASEMENTS. MEMBERS OF YRPA MEET WEEKLY AND DISCUSS ACTIVITIES IN ALL PARKS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>N/A</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>YELLOWSTONE RIVER PARKS ASSOCIATION GENERAL MEMBERSHIP ELECTS ITS OFFICERS. ONCE THAT ELECTION HAS TAKEN PLACE AND IS APPROVED, THE BOARD IS APPOINTED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A CONFLICT OF INTEREST POLICY STATEMENT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST DURING BUSINESS HOURS AT YELLOWSTONE RIVER PARKS ASSOCIATION'S OFFICE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST DURING BUSINESS HOURS AT YELLOWSTONE RIVER PARKS ASSOCIATION'S OFFICE.</ExplanationTxt>
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</Return>
