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        <City>COLUMBUS</City>
        <State>OH</State>
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      <Phone>6144882488</Phone>
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      <Name>ANDREW T AREND</Name>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE FOUNDATION'S FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM AND IS REVIEWED BY THE FOUNDATION'S TREASURER PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>OTHER THAN A SMALL AMOUNT OF WORKING CAPITAL, ALL ASSETS OF THE FOUNDATION ARE CONTROLLED BY THE COLUMBUS FOUNDATION, WHICH HAS ITS OWN POLICIES REGARDING PUBLIC DISCLOSURE. THE COLUMBUS PARK OF ROSES FOUNDATION DISCLOSES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.</Explanation>
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      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>NET CHANGE IN ENDOWMENT ACCOUNT 8,689. TOTAL TO FORM 990, PART XI, LINE 5: 8,689.</Explanation>
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