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        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL GRANTS ARE CONFIRMED AS ELIGIBLE U.S. BASED CHARITIES PRIOR TO GRANT DISBURSEMENTS. RECIPIENTS OF LARGE GRANTS (OVER $10,000) CAN BE REQUIRED TO SUBMIT REPORTS ON THEIR ACCOMPLISHMENTS. AN AFFILIATED ORGANIZATION, ROCHESTER AREA COMMUNITY FOUNDATION, INC. MAINTAINS INOFORMATION ABOUT GRANTEES AND CONDUCTS DUE DILIGENCE TO ENSURE A SOUND USE OF FUNDS.</ExplanationTxt>
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        <ExplanationTxt>ROCHESTER AREA COMMUNITY FOUNDATION, A RELATED ORGAIZATION, WAS RESPONSIBLE FOR PAYING THE COMPENSATION AND THE RESPECTIVE HEALTH AND SOCIAL CLUB DUES OF THE BOARD MEMBER AND TREASURER. THE FOLLOWING WAS USED BY ROCHESTER AREA COMMUNITY FOUNDATION WHEN DETERMINING THE BOARD MEMBER'S COMPENSATION - INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION STUDY, FORM 990 OF PTHER ORGANIZATIONS - AND APPROVAL BY THE BOARD OF DIRECTORS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>RICHARD SANDS, PRESIDENT, AND ROBERT SANDS, VICE PRESIDENT, ARE BROTHERS. ABIGAIL BENNETT IS THE NIECE OF RICHARD SANDS AND ROBERT SANDS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>EMPLOYEES OF ROCHESTER AREA COMMUNITY FOUNDATION PERFORM CERTAIN ADMINISTRATIVE FUNCTIONS FOR THE ORGANIZATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCE COMMITTEE MEMBERS OF ROCHESTER AREA COMMUNITY FOUNDATION, AN AFFILIATED ORGANIZATION (RACF), ARE EACH EMAILED A COPY OF THE FORM 990 PRIOR TO THE 990 BEING FILED. THEY ARE GIVEN APPROXIMATELY TWO WEEKS TO REVIEW THE DOCUMENT. DURING THAT TIME THEY ASK THE SENIOR VICE PRESIDENT AND CFO ANY QUESTIONS OR CONCERNS THEY HAVE ABOUT THE 990. THE SENIOR VICE PRESIDENT AND CFO ADDRESSES AND RESOLVES ALL QUESTIONS AND ISSUES ON THE 990. THE INDIVIDUAL FINANCE COMMITTEE MEMBERS SUBMIT THEIR APPROVAL BY EMAIL. ONCE APPROVED BY ALL FINANCE COMMITTEE MEMBERS, THE FORM 990 IS EMAILED TO THE RACF BOARD OF DIRECTORS FOR THEIR REVIEW. THE FORM 990 IS ALSO EMAILED TO THE SANDS FAMILY SUPPORTING FOUNDATION'S BOARD OF DIRECTORS FOR THEIR REVIEW. THE FORM 990 IS DISCUSSED AT THE NEXT RACF BOARD MEETING PRIOR TO THE FORM 990 BEING FILED. IT IS A SEPARATE AGENDA ITEM FOR THE RACF BOARD MEETING, GIVING THE MEMBERS AN OPPORTUNITY TO DISCUSS ANY QUESTIONS THAT THEY MIGHT HAVE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS, DIRECTORS, KEY EMPLOYEES AND STAFF ARE REQUIRED ANNUALLY TO COMPLETE A "CONFLICT OF INTEREST" FORM. THIS FORM ASKS THE INDIVIDUAL TO DISCLOSE ALL CURRENT POSITIONS OR RELATIONSHIPS IN WHICH THEY ARE INVOLVED OR WHICH MAY POSE A POTENTIAL CONFLICT OF INTEREST, AND SHALL FURTHER DISCLOSE ANY SUBSEQUENTLY ESTABLISHED RELATIONSHIP THAT MAY BE PERCEIVED TO BE A POTENTIAL CONFLICT OF INTEREST. IT IS OUR POLICY THAT THROUGHOUT THE YEAR AT BOARD AND COMMITTEE MEETINGS THAT ALL CONFLICTS OF INTEREST, INCLUDING POTENTIAL INTERESTS, SHALL BE DISCLOSED, AND THAT DIRECTORS AND COMMITTEE MEMBERS SHALL REFRAIN FROM VOTING UPON ANY BOARD OR COMMITTEE ACTION INVOLVING THE ENTITY WITH WHICH THERE MAY BE A CONFLICT.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SENIOR VICE PRESIDENT AND CFO PROVIDES COMPENSATION HISTORY AND SALARY/BENEFIT COMPS FROM LOCAL AND NATIONAL PEERS TO THE EXECUTIVE COMMITTEE. AN EXECUTIVE SESSION OF THE EXECUTIVE COMMITTEE IS FOLLOWED BY A MEETING WITH BOARD MEMBER TO SHARE PERFORMANCE REVIEW. CHAIR PREPARES SALARY RECOMMENDATION FOR EXECUTIVE COMMITTEE. FULL EXECUTIVE COMMITTEE RATIFIES SALARY RECOMMENDATION; CHAIR COMMUNICATES IN WRITING TO BOARD MEMBER AND SENIOR VICE PRESIDENT AND CFO.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC ON REQUEST. IN ADDITION, OUR FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE ON OUR WEBSITE WWW.RACF.ORG.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ROCHESTER AREA COMMUNITY FOUNDATION'S AUDIT COMMITTEE IS RESPONSIBLE FOR THE REVIEW AND APPROVAL OF THE AUDITED FINANCIAL STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, OTHER INFORMATION:</FormAndLineReferenceDesc>
        <ExplanationTxt>SANDS FAMILY SUPPORTING, INC. IS AN AFFILIATE OF ROCHESTER AREA COMMUNITY FOUNDATION (RACF). AS SUCH, A SINGLE FINANCIAL STATEMENT AUDIT IS PERFORMED ON ROCHESTER AREA COMMUNITY FOUNDATION AND ITS AFFILIATES. THEREFORE, THE INFORMATION PROVIDED IS BASED UPON SANDS FAMILY SUPPORTING FOUNDATION, INC. AS IF A STAND-ALONE FINANCIAL STATEMENT OF THIS ENTITY WAS PREPARED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>ROCHESTER AREA COMMUNITY FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>500 EAST AVENUE</AddressLine1Txt>
          <CityNm>ROCHESTER</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>146071912</ZIPCd>
        </USAddress>
        <EIN>237250641</EIN>
        <PrimaryActivitiesTxt>GRANT-MAKING COMMUNITY FOUNDATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>JOAN AND HAROLD FEINBLOOM SUPPORTING FOUNDATION INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>500 EAST AVENUE</AddressLine1Txt>
          <CityNm>ROCHESTER</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>146071912</ZIPCd>
        </USAddress>
        <EIN>222988808</EIN>
        <PrimaryActivitiesTxt>TO SUPPORT THE CHARITABLE EFFORTS OF ROCHESTER AREA COMMUNITY FOUNDATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12A</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>ROCHESTER AREA COMMUNITY FOUNDATION</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>ROCHESTER AREA FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>500 EAST AVENUE</AddressLine1Txt>
          <CityNm>ROCHESTER</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>146071912</ZIPCd>
        </USAddress>
        <EIN>161539889</EIN>
        <PrimaryActivitiesTxt>PROVIDE RENTAL SPACE TO EXEMPT ORGANIZATIONS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12A</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>ROCHESTER AREA COMMUNITY FOUNDATION</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>ROCHESTER AREA COMMUNITY FOUNDATION INITIATIVES INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>500 EAST AVENUE</AddressLine1Txt>
          <CityNm>ROCHESTER</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>146071912</ZIPCd>
        </USAddress>
        <EIN>800024332</EIN>
        <PrimaryActivitiesTxt>SPONSOR COMMUNITY PROJECTS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>ROCHESTER AREA COMMUNITY FOUNDATION</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>ROCHESTER AREA COMMUNITY FOUNDATION DEPOSITORY INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>500 EAST AVENUE</AddressLine1Txt>
          <CityNm>ROCHESTER</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>146071912</ZIPCd>
        </USAddress>
        <EIN>223106737</EIN>
        <PrimaryActivitiesTxt>PROVIDE GRANTS TO PUBLIC CHARITIES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>ROCHESTER AREA COMMUNITY FOUNDATION</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>