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        <FormAndLineReferenceDesc>PART IV, SECTION A, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>TURFMUTT FOUNDATION'S SUPPORTED ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(6).</ExplanationTxt>
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      <Form990ScheduleAPartVIGrp>
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        <ExplanationTxt>ANNUALLY, TURFMUTT FOUNDATION COMPLETES THE PUBLIC SUPPORT TEST FOR OPEI UNDER SECTION 509(A)(2) TO ENSURE IT SATISFIES THE PUBLIC SUPPORT REQUIREMENTS.</ExplanationTxt>
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        <PersonNm>SUZANNE SHOMERS</PersonNm>
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        <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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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTANT AND REVIEWED BY THE PRESIDENT OF THE ORGANIZATION. THE FORM 990 WAS THEN FILED WITH THE INTERNAL REVENUE SERVICE, AND IS AVAILABLE TO THE BOARD UPON REQUEST.</ExplanationTxt>
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      <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>
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      <SupplementalInformationDetail>
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        <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>
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        <ExplanationTxt>OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,705,800. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,705,800.</ExplanationTxt>
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      <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, 2024, NO CONSIDERATION WAS GIVEN BY THE FOUNDATION TO THE INSTITUTE FOR THESE SERVICES.</ExplanationTxt>
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          <CityNm>ALEXANDRIA</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
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        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
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        <DisregardedEntityName>
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          <CityNm>TORONTO</CityNm>
          <ProvinceOrStateNm>ONTARIO</ProvinceOrStateNm>
          <CountryCd>CA</CountryCd>
          <ForeignPostalCd>M5H 2K4</ForeignPostalCd>
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        <PrimaryActivitiesTxt>TO OPERATE A PRODUCT STEWARDSHIP PROGRAM</PrimaryActivitiesTxt>
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        <MethodOfAmountDeterminationTxt>SEE NOTE</MethodOfAmountDeterminationTxt>
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        <MethodOfAmountDeterminationTxt>SEE NOTE</MethodOfAmountDeterminationTxt>
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        <FormAndLineReferenceDesc>PART V, LINE (2), ITEMS 2 &amp; 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>TURFMUTT FOUNDATION IS RELATED TO THE OUTDOOR POWER EQUIPMENT INSTITUTE. THE FOUNDATION SHARES OFFICE SPACE, SUPPLIES AND PAID EMPLOYEES WITH THE INSTITUTE. NO CONSIDERATION IS PAID BY THE FOUNDATION TO THE INSTITUTE FOR THESE SERVICES.</ExplanationTxt>
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</Return>