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        <FormAndLineReferenceDesc>PART V, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>CHESTER PROFESSIONALISM FUND: TO ORGANIZE AND EXECUTE PROFESSIONALISM PROGRAMS WITHIN THE CHESTER FAMILY PROFESSIONALISM INSTITUTE FOR CENTRAL OHIO LAWYERS THROUGH THE COLUMBUS BAR FOUNDATION (CBF) AND THE COLUMBUS BAR ASSOCIATION (CBA). THE FUND WILL NURTURE A BROAD BASED COMMITMENT TO PROFESSIONALISM AND HIGHER LEVELS OF COMPETENCE IN ALL PRACTICE AREAS AND LEVELS OF THE LEGAL COMMUNITY - THE JUDICIARY, THE PRIVATE BAR, GOVERNMENT AND CORPORATE LAWYERS. IT ALSO IS CONTEMPLATED THAT THE FUND WOULD WORK WITH CENTRAL OHIO LAW SCHOOLS TO NURTURE THE COMMITMENT TO PROFESSIONALISM IN LAW STUDENTS AND LAW FACULTY. LAW LIBRARY FUND: THE FUNDS TRANSFERRED FROM THE COLUMBUS LAW LIBRARY ASSOCIATION WILL BE USED FOR THE SUPPORT OF THE LIBRARY AND RELATED ACTIVITIES (SUCH AS PRO SE PROGRAMS) AND OTHER APPROPRIATE PRO BONO SERVICES OR PROJECTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FOUNDATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THE FOUNDATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE FOUNDATION'S POLICY WITH REGARDS TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. THE FOUNDATION DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION DID NOT INCLUDE LANGUAGE IN WRITING REGARDING ITS EXCLUSIVE LEGAL CONTROL OF FUNDS AS OF 6/30/2025. THIS WAS COMMUNICATED AND SUBSEQUENTLY ADDED AS FORMAL LANGUAGE. GOING FORWARD, THIS IS BEING MADE AWARE TO DONOR ADVISED FUNDS IN WRITING.</ExplanationTxt>
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        <ExplanationTxt>THE APPLICANT MUST WRITE A BRIEF LETTER OF INTENT THAT EMPHASIZES HOW THE GRANT WILL BE USED TO FURTHER THE FOUNDATION'S MISSION. UPON RECEIPT, THE BOARD OF THE COLUMBUS BAR FOUNDATION WILL CONSIDER THE PROPOSAL AND NOTIFY THE APPLICANT OF HOW TO PROCEED. GRANTS ARE NOT AWARDED FOR PROJECTS OUTSIDE THE MISSION OF THE FOUNDATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED AND APPROVED BY THE OFFICERS OF THE BOARD OF DIRECTORS. THE ENTIRE BOARD IS PROVIDED WITH A COPY OF THE APPROVED 990 BEFORE IT IS FILED.</ExplanationTxt>
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        <ExplanationTxt>MEMBERS OF THE BOARD OF DIRECTORS ARE ASKED ANNUALLY TO REVIEW THE CONFLICT POLICY. IF CONFLICTS ARISE THROUGHOUT THE YEAR THEY ARE HANDLED ON A CASE BY CASE BASIS.</ExplanationTxt>
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</Return>