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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ACCOUNTING STANDARD WHICH REQUIRES THE ORGANIZATION TO DETERMINE WHETHER A TAX POSITION (AND THE RELATED TAX BENEFIT) IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON SETTLEMENT, PRESUMING THAT THE TAX POSITION IS EXAMINED BY THE APPROPRIATE TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. DURING THE YEARS ENDED JUNE 30, 2024 AND 2023, THE ORGANIZATION'S MANAGEMENT EVALUATED ITS TAX POSITIONS TO DETERMINE THE EXISTENCE OF UNCERTAINTIES, AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION OR WHICH MAY HAVE AN AFFECT ON ITS TAX-EXEMPT STATUS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S MISSION IS TO COOPERATE WITH THE AMERICAN SNOWSPORTS EDUCATION ASSOCIATION, INC., A NONPROFIT CORPORATION, IN EDUCATING SKI AND SNOWBOARD INSTRUCTORS OR POTENTIAL SKI AND SNOWBOARD INSTRUCTORS IN ALL ASPECTS OF SKI AND SNOWBOARD INSTRUCTION, EDUCATION, AND COACHING INCLUDING; TO CARRY ON AND SPONSOR EDUCATIONAL AND RELATED ACTIVITIES DESIGNED TO IMPROVE KNOWLEDGE, UNDERSTANDING, AND APPLICATION OF THEORIES AND TECHNIQUES ABOUT SKI AND SNOWBOARD INSTRUCTION AND COACHING; TO CARRY ON SCIENTIFIC RESEARCH CONCERNING THE DEVELOPMENT OF SKI AND SNOWBOARD INSTRUCTION METHODS; TO PRODUCE AND PUBLISH SCIENTIFIC, TECHNICAL OR OTHER PUBLICATIONS DESIGNED TO PROMOTE AND ADVANCE SKIING, SNOWBOARDING, AND RELATED INSTRUCTION; AND TO ENLIST PUBLIC INTEREST, COOPERATION AND SUPPORT IN CARRYING OUT THESE PURPOSES, RECOGNIZING THAT PUBLIC SKIING AND SNOWBOARDING ENJOYMENT, EDUCATION, AND SAFETY IS IMPROVED BY MEETING THESE GOALS. THE FOREGOING IS TO BE CARRIED ON IN A MANNER DESIGNED TO PROMOTE THE ADVANTAGES OF SKIING AND SNOWBOARDING AND THE EDUCATION OF COMPETENT AND QUALIFIED SKI AND SNOWBOARD INSTRUCTORS WITHOUT PROFIT TO THE AMERICAN SNOWSPORTS EDUCATION ASSOCIATION, INC.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>PUBLICATIONS - PUBLISHING TEACHING MANUALS TO IMPROVE INSTRUCTOR SKILLS AS RELATES TO TEACHING SKIING AND SNOWBOARDING TO THE PUBLIC.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE ANY PAID EMPLOYEES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD WILL GOVERN LAWFULLY, USING POLICY GOVERNANCE1 PRINCIPLES, WITH AN EMPHASIS ON: (A) INTEGRITY AND TRUTHFULNESS IN ALL OF ITS ACTIVITIES AND PRACTICES, (B) OUTWARD VISION, (C) ENCOURAGEMENT OF DIVERSITY IN VIEWPOINTS, (D) STRATEGIC LEADERSHIP MORE THAN ADMINISTRATIVE DETAIL, (E) CLEAR DISTINCTION OF BOARD AND STAFF ROLES, (F) COLLECTIVE DECISIONS, AND (G) A FOCUS ON THE FUTURE. . 1. THE BOARD WILL CULTIVATE A SENSE OF GROUP RESPONSIBILITY. THE BOARD, NOT THE STAFF, IS RESPONSIBLE FOR BOARD PERFORMANCE. THE BOARD WILL LEAD PSIA-AASI BY PROACTIVELY SETTING PERFORMANCE EXPECTATIONS FOR ITSELF AND FOR THE OPERATING ORGANIZATION. . 2. THE BOARD WILL USE BOARD MEMBERS EXPERTISE TO ENHANCE ITS UNDERSTANDING OF ISSUES, BUT WILL NOT SIMPLY DEFER TO THAT EXPERTISE AS THE JUDGMENT OF THE ENTIRE BOARD. . 3. THE BOARD WILL SET PERFORMANCE STANDARDS AND EXPECTATIONS FOR THE ASSOCIATION THROUGH THE CAREFUL ARTICULATION OF WRITTEN POLICIES. THE BOARDS PRIMARY FOCUS WILL BE ON THE ACHIEVEMENT OF INTENDED LONG-TERM IMPACTS FOR AND ON BEHALF OF THE MEMBERSHIP, NOT ON THE ADMINISTRATIVE/OPERATIONAL MEANS OF ATTAINING THOSE RESULTS. . 4. THE BOARD WILL ESTABLISH AND ADHERE TO ITS OWN PERFORMANCE EXPECTATIONS PERTAINING TO MATTERS SUCH AS ATTENDANCE, MEETING PREPARATION AND PARTICIPATION, POLICY-MAKING, RESPECT OF ROLES, SPEAKING TO MANAGEMENT, THE MEMBERSHIP, AND THE PUBLIC WITH ONE VOICE, AND CONTINUALLY BUILDING THE CAPABILITY AND REPUTATION OF THE BOARD AS AN EFFECTIVE LEADERSHIP TEAM.</ExplanationTxt>
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        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE TREASURER AND THE BOARD CHAIR. AFTER IT'S REVIEW, THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING.</ExplanationTxt>
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        <ExplanationTxt>THE POLICY AND ITS APPLICATION SHALL BE REVIEWED ANNUALLY FOR THE INFORMATION AND GUIDANCE OF DIRECTORS, OFFICERS, COMMITTEE CHAIRS AND MANAGEMENT EMPLOYEES, EACH OF WHOM HAS A CONTINUING RESPONSIBILITY TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS OF INTEREST, AND MAKE SUCH DISCLOSURES AS DESCRIBED IN THE POLICY.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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