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      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>THE MISSION OF THE IDAHO HIGH SCHOOL ACTIVITIES ASSOCIATION IS TO COORDINATE, SUPERVISE, AND DIRECT INTERSCHOLASTIC ACTIVITIES WHICH ENHANCE AND PROTECT THE TOTAL EDUCATIONAL PROCESS OF ALL STUDENT PARTICIPANTS. ALL ACTIVITIES PROGRAMS SHALL BE FORMULATED TO PROMOTE CITIZENSHIP AND THE ACADEMIC MISSION OF THE SCHOOL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>AN ELECTRONIC COPY OF FORM 990 WILL BE EMAILED TO ALL BOARD MEMBERS PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>THE COMPENSATION OF THE ASSOCIATION'S EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD CONSIDERS THE COMPENSATION OF EXECUTIVE DIRECTORS AT SIMILAR ASSOCIATIONS IN OTHER STATES WHEN DETERMINING COMPENSATION LEVELS. THE BOARD DELIBERATES AND VOTES ON ALL COMPENSATION DECISIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>THE COMPENSATION OF THE ASSOCIATION'S OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD CONSIDERS AND COMPARES THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES AT SIMILAR ASSOCIATIONS IN OTHER STATES WHEN DETERMINING COMPENSATION LEVELS. THE BOARD DELIBERATES AND VOTES ON ALL COMPENSATION DECISIONS.</Explanation>
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      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE ASSOCIATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND OTHER POLICIES ARE AVAILABLE FOR INSPECTION UPON REQUEST. THE DOCUMENTS ARE LOCATED AT 8011 USTICK ROAD, BOISE, IDAHO, 83704.</Explanation>
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