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        <FormAndLineReferenceDesc>Schedule D, Part III, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>The Foundation records in kind contributions made by member of its board or donations of services by others. Financial Accounting Standards No. 116 (FAS 116), Accounting for Contributions Received and Contributions Made. FAS 116 requires that only contributions of services received that created or enhance a nonfinancial asset or require specialized skill by the individual possessing those skills and would typically need to be purchased if not provided by donation, be recorded. Gifts of works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service are not recorded within the financial statements and are available to the public at the Bird Dog Museum.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part III, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The Foundation receives catalogues, art and other memorabilia related to English Springer Spaniels and puts on display on a rotational basis at the Bird Dog Museum that includes photos, artwork, awards and other written materials chronicling the history of the breed, both in the field and on the bench, as well as persons significant to the breed. This collection is maintained by a committee comprised of representatives from the Foundation and volunteer members of the English Springer Spaniel Field Trial Association, an affiliated entity.</ExplanationTxt>
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        <ExplanationTxt>Minutes are maintained for meetings of the board and officers meetings. Other committees will maintain minutes to the extent necessary to memorialize discussions, with actions taken of financial consequence or for action brought to the full board. The Treasury Committee is empowered to take action within the scope of the Investment Policy and provides a report to the full board at its quarterly meetings.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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