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        <DateOfDistribution>2013-06-30</DateOfDistribution>
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          <City>KALAMAZOO</City>
          <State>MI</State>
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      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>THE FINANCE COMMITTEE REVIEWS AND APPROVES THE DRAFT OF THE 990 AND RECOMMENDS THE MOTION TO THE BOARD OF DIRECTORS TO APPROVE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE OFFICE OF THE PARKS FOUNDATION.</Explanation>
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