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      <OtherExpenses>
        <Description>FILING FEES</Description>
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      <OtherExpenses>
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        <ManagementAndGeneral>344</ManagementAndGeneral>
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        <BOY>1624539</BOY>
        <EOY>1624539</EOY>
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      <PaidInCapSrplsLandBldgEqpFund>
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      <TotalLiabNetAssetsFundBalances>
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      <ReconcilationRevenueExpenses>-219541</ReconcilationRevenueExpenses>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
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        <Identifier>PART XI, LINE 2D - OTHER ADJUSTMENTS:</Identifier>
        <Explanation>SPECIAL EVENT EXPENSES</Explanation>
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      <RecipientTable>
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          <City>COLUMBUS</City>
          <State>OH</State>
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        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE 990 IS REVIEWED BY THE EXECUTIVE COMMITEE OF THE BOARD AND THE FULL BOARD WILL BE FURNISHED WITH A COPY PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>NEW BOARD OF TRUSTEE MEMBERS ARE PROVIDED WITH A COPY OF CODE OF REGULATIONS OF THE FOUNDATION WHICH INCLUDE THE CONFLICT OF INTEREST POLICY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE FOUNDATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSE:</ReturnReference>
        <Explanation>THE FOUNDATION MAINTAINS ITS ADMINISTRATIVE OPERATIONS AT THE ARTHUR G. JAMES HOSPITAL AND RICHARD J. SOLOVE REASEARCH INTITUTE'S ADMINISTRATIVE OFFICES. THE JAMES ALSO PAYS ALL ADMINISTRATIVE EXPENSES SUCH AS PERSONNEL, OFFICE EXPENSES AND ANY OTHER EXPENSES NOT RELATED TO THE SPECIAL EVENTS.</Explanation>
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</Return>