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        <FormAndLineReferenceDesc>PART II, SECTION C, LINE 17a</FormAndLineReferenceDesc>
        <ExplanationTxt>Cool Globes, Inc. is a nonprofit cultural and educational institution located in Northfield, Illinois. Since 2006, the Corporation has underwritten approximately 30 exhibits in major cities across the United States including Washington DC, San Francisco, San Diego, Los Angeles, Houston, Cleveland, Boston, New York, Pittsburgh, Atlanta and Charlotte. Cool Globes, Inc. engages the public on the issues surrounding climate change. Sculptures are placed on sidewalks, each noting a particular solution to climate change. This supports a non-threatening manner to confront the public on the need for global warming awareness. In addition, the Corporation publishes on its website, an Educator Toolkit, to assist teachers in developing curriculum that will engage students on the issues of climate change and how they can make a difference in their daily lives, as well as, develop awareness of the larger issues affecting the planet. The Corporation has historically met the 33 1/3%-support test, each year, since inception. While it did not meet this test for more recent years, the Corporation regularly receives a substantial portion of its support from the general public or from government units. Specifically, for the years 2018, 2019 and 2020 the public support percentages were 32.78%, 28.29% and 28.62% respectively. The Corporation continues to attract new public and government support on an ongoing basis through existing and new exhibits, as well as, by an online presence at www.coolglobes.org. The exhibits are open to the public, often placed in prominent public spaces such as the U.S. Botanical Gardens in Washington DC or Battery Park in New York City. They are specifically designed to engage a broad cross section of the general public, and are not restricted to a particular geographic location or target demographic. Given the above, the Corporation satisfies the 10% Facts and Circumstances Test for determining public charity status in 2023.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART I, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>COOL GLOBES: HOT IDEAS FOR A COOLER PLANET IS AN INNOVATIVE PROJECT THAT USES THE MEDIUM OF PUBLIC ART TO INSPIRE INDIVIDUALS AND ORGANIZATIONS TO TAKE ACTION AGAINST GLOBAL WARMING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>WENDY ABRAMS AND JAMES ABRAMS - FAMILY RELATIONSHIP JAMES ABRAMS AND WILLIAM ABRAMS - FAMILY RELATIONSHIP</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B:</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF THE 990 IS REVIEWED BY THE ORGANIZATION. A FINAL COPY OF THE RETURN IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD HAS AN ANNUAL MEETING. THE BOARD MEMBERS ARE INTEGRAL PARTS OF THE OPERATION OF THE ORGANIZATION, MAKING WHISTLEBLOWER POLICIES LESS VITAL.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15:</FormAndLineReferenceDesc>
        <ExplanationTxt>NO COMPENSATION IS PAID TO ANY OFFICERS OF THE ORGANIZATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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