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        <FormAndLineReferenceDesc>SCHEDULE M, PAGE 2, PART II</FormAndLineReferenceDesc>
        <ExplanationTxt>PART I LINE 1, 22, 25, 26 A ZERO AMOUNT WAS REPORTED ON FORM 990, PART VII, LINE 1G BECAUSE THE MUSEUM DOES NOT CAPITALIZE ITS COLLECTION, AS ALLOWED UNDER SFAS 116 (ASC 958-360-25)</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>SERVES THE PEOPLE OF SOUTH DAKOTA AND THE NATION AS AN INTERNATIONAL CENTER FOR COLLECTING AND CONSERVING MUSICAL INSTRUMENTS OF ALL CULTURES AND BRINGING PEOPLE TOGETHER TO STUDY, ENJOY, AND UNDERSTAND OUR DIVERSE MUSICAL HERITAGE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS COMPRISED OF ELECTED BOARD MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>NEW MEMBERS ARE VOTED IN BY RECOMMENDATIONS BY THE CURRENT BOARD MEMBERS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>IT IS THE POLICY OF THE ORGANIZATION TO REVIEW FORM 990 PRIOR TO THE FILING OF THE RETURN.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY ACTIVITY THAT MAY BE PERCEIVED AS A CONFLICT OF INTEREST SHOULD BE DISCUSSED AND RESOLVED. ALSO, NEW EMPLOYEES ARE ASKED TO SIGN A CONFLICT OF INTEREST STATEMENT AGREEING TO DISCLOSE ANT POSSIBLE PERSONAL INTEREST THAT MAY CAUSE QUESTIONS IN PROPERLY CARRYING OUT THEIR POSITION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION USES DATA FROM SIMILAR ORGANIZATIONS TO DETERMINE ACCEPTABLE COMPENSATION FOR MANAGEMENT PERSONNEL.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION USES DATA FROM SIMILAR ORGANIZATIONS TO DETERMINE ACCEPTABLE COMPENSATION FOR MANAGEMENT PERSONNEL.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL DATA ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
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