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        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>TURFMUTT FOUNDATION'S SUPPORTED ORGANIZATION, OPEI, IS A 501(C)(6).</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 3B:</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY, TURFMUTT FOUNDATION COMPLETES THE PUBLIC SUPPORT TEST FOR OPEI UNDER SECTION 509(A)(2) TO ENSURE IT SATISFIES THE PUBLIC SUPPORT REQUREMENTS.</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 3C:</FormAndLineReferenceDesc>
        <ExplanationTxt>TURFMUTT FOUNDATION DID NOT DIRECTLY GIVE SUPPORT TO OPEI. RATHER, ITS PROGRAMMATIC EXPENDITURES WERE FOR THE BENEFIT OF OPEI. ALL TURFMUTT PROGRAM EXPENDITURES WERE USED EXCLUSIVELY FOR SECTION 170(C)(2)(B) PURPOSES.</ExplanationTxt>
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        <PersonNm>SUZANNE SHOMERS</PersonNm>
        <TitleTxt>ASSISTANT SEC.-TREASURER</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>TURFMUTT FOUNDATION RELIES ON OPEI, A RELATED ORGANIZATION, TO DETERMINE COMPENSATION. OPEI USES THE FOLLOWING TO ESTABLISH COMPENSATION OF THE PRESIDENT: - COMPENSATION COMMITTEE - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE - FORM 990 OF OTHER ORGANIZATIONS</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT ACT ON BEHALF OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTANT AND REVIEWED BY THE TREASURER OF THE ORGANIZATION. IT WAS THEN FORWARDED TO THE ENTIRE BOARD FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD IS REQUESTED TO REVIEW THE CONFLICT OF INTEREST POLICIES AND SIGN AN ACKNOWLEDGMENT REPRESENTING EITHER THAT NO POTENTIAL CONFLICT OF INTEREST CURRENTLY EXIST AND TO AGREE TO IMMEDIATELY DISCLOSE ANY THAT SHOULD ARISE, OR DISCLOSING THE CONFLICTS ON THE STATEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLASTIC PROGRAM: PROGRAM SERVICE EXPENSES 150,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 150,000. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,300. VIDEOGRAPHY: PROGRAM SERVICE EXPENSES 25,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII, SECTION A:</FormAndLineReferenceDesc>
        <ExplanationTxt>DAY TO DAY AFFAIRS OF THE ORGANIZATION ARE MANAGED BY A NON COMPENSATED BOARD. THE FOUNDATION IS RELATED TO THE OUTDOOR POWER EQUIPMENT INSTITUTE (THE INSTITUTE) BECAUSE THE FOUNDATION IS A SUPPORTING ORGANIZATION OF THE INSTITUTE. THE FOUNDATION SHARES OFFICE SPACE, SUPPLIES, AND PAID EMPLOYEES WITH THE INSTITUTE. FOR THE YEAR ENDING DECEMBER 31, 2020, NO CONSIDERATION WAS GIVEN BY THE FOUNDATION TO THE INSTITUTE FOR THESE SERVICES.</ExplanationTxt>
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          <BusinessNameLine1Txt>OUTDOOR POWER EQUIPMENT INSTITUTE INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>1605 KING STREET 3RD FLOOR</AddressLine1Txt>
          <CityNm>ALEXANDRIA</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22314</ZIPCd>
        </USAddress>
        <EIN>520977552</EIN>
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          <BusinessNameLine1Txt>OPEI CANADA</BusinessNameLine1Txt>
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          <AddressLine1Txt>130 ADELAIDE STREET WEST STE 701</AddressLine1Txt>
          <CityNm>TORONTO</CityNm>
          <ProvinceOrStateNm>ONTARIO</ProvinceOrStateNm>
          <CountryCd>CA</CountryCd>
          <ForeignPostalCd>M5H 2K4</ForeignPostalCd>
        </ForeignAddress>
        <PrimaryActivitiesTxt>TO OPERATE A PRODUCT STEWARDSHIP PROGRAM</PrimaryActivitiesTxt>
        <LegalDomicileForeignCountryCd>CA</LegalDomicileForeignCountryCd>
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