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        <PersonNm>MARC NOWAK</PersonNm>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>UNITED STATES ROWING ASSOCIATION AMENDED ITS BYLAWS IN 2021 TO REDUCE THE NUMBER OF BOARD MEMBERS FROM 14 TO 12, BY ELIMINATING THE TWO VICE CHAIR SEATS, AND CONSOLIDATING ITS REGIONAL REPRESENTATION FROM SIX REGIONS TO FOUR, THEREBY INCREASING THE NUMBER OF AT-LARGE SEATS FROM TWO TO FOUR. IN ORDER TO COMPLY WITH UNITED STATES OLYMPIC AND PARALYMPIC REQUIREMENTS, IT ALSO PROVIDED FOR AN INDEPENDENT DIRECTOR AND AMENDED THE WEIGHTED VOTING OF ORGANIZATIONAL AND ATHLETE MEMBERS, FOR PURPOSES OF FUTURE AMENDMENTS OF CERTAIN PROVISIONS OF THE BY-LAWS, FROM 80%/20%, RESPECTIVELY, TO 67.7%.33.3%, RESPECTIVELY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION HAS FOUR CLASSES OF MEMBERSHIP: INDIVIDUAL MEMBERS, ORGANIZATIONAL MEMBERS, NATIONAL ASSOCIATION MEMBERS AND ATHLETE MEMBERS. THE INDIVIDUAL, ORGANIZATIONAL, AND ATHLETE MEMBERS PARTICIPATE IN THE ELECTION OF BOARD MEMBERS. NONE OF THE MEMBERS RECEIVE A SHARE OF THE ASSOCIATION'S PROFITS OR EXCESS DUES OR A SHARE OF THE ASSOCIATION'S NET ASSETS UPON DISSOLUTION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION HAS FOUR CLASSES OF MEMBERSHIP: INDIVIDUAL MEMBERS, ORGANIZATIONAL MEMBERS, NATIONAL ASSOCIATION MEMBERS AND ATHLETE MEMBERS. THE INDIVIDUAL MEMBERS ARE ELIGIBLE TO VOTE SOLELY TO ELECT THE MALE VICE CHAIR AND FEMALE VICE CHAIR OF THE ASSOCIATION. ORGANIZATIONAL MEMBERS ARE ELIGIBLE TO VOTE TO ELECT REGIONAL DIRECTORS AND TO AMEND THE BYLAWS. NATIONAL ASSOCIATION MEMBERS DO NOT HAVE VOTING RIGHTS. ATHLETE MEMBERS HAVE THE RIGHT TO ELECT THE BOARD ATHLETE REPRESENTATIVES AND THE ATHLETE ADVISORY COUNCIL REPRESENTATIVE. THEY MAY ALSO VOTE ON AMENDMENTS TO THE BYLAWS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATIONAL AND ATHLETE MEMBERS HAVE THE RIGHT TO ALTER, AMEND, OR SUSPEND PORTIONS OF THE BYLAWS BY A VOTE OF TWO-THIRDS OF VOTES CAST AT A SPECIAL MEETING OF MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE ASSOCIATION'S INTERIM CHIEF FINANCIAL OFFICER, AND THE FINANCE AND THE AUDIT COMMITTEE, AND IS THE PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS MUST ANNUALLY DISCLOSE ANY INVOLVEMENT WITH OTHER ORGANIZATIONS, WITH VENDORS, OR ANY OTHER ASSOCIATIONS THAT MIGHT PRODUCE A CONFLICT OR BE PERCEIVED AS PRODUCING A CONFLICT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CHIEF EXECUTIVE OFFICER'S SALARY IS REVIEWED BY THE COMPENSATION COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION FOR A FULL-TIME OR FRACTIONAL CHIEF FINANCIAL OFFICER IS INCLUDED IN THE ASSOCIATION'S ANNUAL BUDGET WHICH IS APPROVED BY THE BOARD OF DIRECTORS. THE BOARD UTILIZES COMPARABLE COMPENSATION DATA PROVIDED BY EXECUTIVE RECRUITERS AND THE ROBERT HALF SALARY GUIDE FOR DATA CONCERNING COMPARABLE COMPENSATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ASSOCIATION MAKES GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THEIR WEBSITE.</ExplanationTxt>
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