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        <ExplanationTxt>CONSISTENT WITH THE ABOVE DISCLOSURE FOR FORM 990, PART VI, SECTION A, LINE 7A, FOR THE SHORT-YEAR ENDED, FEBRUARY 28, 2023, THE NATIONAL ASSOCIATION OF PROFESSIONAL BASEBALL LEAGUE DID NOT HAVE AN ACTIVE BOARD. IN PREVIOUS YEARS, THE NAPBL LEGAL DEPARTMENT WOULD OVERSEE THE MONITORING AND ENFORCEMENT OF THE CONFLICT OF INTEREST POLICIES AND PROCEDURES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT'S COMPENSATION AND BENEFITS ARE VALIDATED, DETERMINED AND APPROVED BY THE BOARD OF TRUSTEES. THE PRESIDENT HAS THE AUTHORITY TO DETERMINE THE COMPENSATION FOR ANY EMPLOYEE OTHER THAN HIMSELF.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIALS STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN OVERFUNDED PENSION OBLIGATION -253,160.</ExplanationTxt>
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</Return>
