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        <ExplanationTxt>THE ORGANIZATION OUTSOURCES ALL ASPECTS OF THE ORGANIZATION'S OPERATIONS TO A THIRD-PARTY MANAGEMENT ORGANIZATION. OPERATIONS MAY INCLUDE BUT ARE NOT LIMITED TO ADMINISTRATION, MEMBERSHIP, FINANCE AND ACCOUNTING, CONVENTION/TRADE SHOW/MEETING PLANNING, EDUCATION, MARKETING, INFORMATION TECHNOLOGY AND GOVERNMENT RELATIONS. AT ALL TIMES SUCH DELEGATED RESPONSIBILITIES ARE ADEQUATELY SUPERVISED BY THE BOARD CONSISTENT WITH THE BOARD MEMBERS' FIDUCIARY OBLIGATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>SKAL INTERNATIONAL USA IS A MEMBER-LED PROFESSIONAL ASSOCIATION. THERE ARE CURRENTLY FOUR LEVELS OF MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>SKAL INTERNATIONAL USA MEMBERS IN GOOD STANDING ELECT THE OFFICERS AS WELL AS VOTE ON ANY PROPOSED BYLAW CHANGES WITHIN THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ANNUAL FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT. A COPY OF THE COMPLETED RETURN IS PROVIDED TO THE ORGANIZATION BOARD FOR REVIEW PRIOR TO FILING THE RETURN. APPROVAL BY THE BOARD IS OBTAINED PRIOR TO FILING THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>INTERNAL DOCUMENTS ARE NOT OPEN FOR PUBLIC INSPECTION. SELECT DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
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