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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, LINE 12</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MICHIGAN SWIMMING, INC.'S MEMBERSHIP CONSISTS OF BOTH GROUP MEMBERS AND INDIVIDUAL MEMBERS WHO PARTICIPATE IN, OR SUPPORT, THE SPORT OF SWIMMING. MEMBERS PAY AN ANNUAL OR SEASONAL FEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ARE APPOINTED OR ELECTED TO A HOUSE OF DELEGATES WHICH OVERSEES MANAGEMENT AND THE ESTABLISHMENT OF POLICIES, PROCEDURES, AND PROGRAMS. THE HOUSE OF DELEGATES ELECTS THE OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ARE APPOINTED OR ELECTED TO A HOUSE OF DELEGATES WHICH OVERSEES MANAGEMENT AND THE ESTABLISHMENT OF POLICIES, PROCEDURES, AND PROGRAMS. THE HOUSE OF DELEGATES MAY REVIEW, MODIFY AND ADOPT THE ANNUAL BUDGET RECOMMENDED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED BY THE TREASURER AND VP OF FINANCE PRIOR TO FILING. THE BOARD OF DIRECTORS REVIEWS THE 990 AT THE ANNUAL HOUSE OF DELEGATES MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST POLICY IS SIGNED AT TIME OF INSTALLATION IN OFFICE AND MONITORED BY THE VP OF OPERATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>COPIES OF THE ORGANIZATION'S FEDERAL INCOME TAX AND INFORMATION RETURNS AND A COPY OF THE MATERIALS SUBMITTED TO BE INCLUDED IN USA SWIMMING'S GROUP EXEMPTION ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S BY-LAWS ARE POSTED ON THE ORGANIZATION'S WEBSITE.</ExplanationTxt>
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      <SupplementalInformationDetail>
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</Return>