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        <FormAndLineReferenceDesc>Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION RECEIVES NARRATIVE REPORTS, ACCOUNTING FOR FUNDS SPENT, PROJECT REPORTING INFORMATION AND PICTURES MONITORING GRANT ACTIVITIES FROM RECIPIENTS.</ExplanationTxt>
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        <PersonNm>JOHN OSBORNE</PersonNm>
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        <PersonNm>MICHAEL FISCHMAN</PersonNm>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>YES, THE FORM 990 WAS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT WAS FILED. THE 990 WAS REVIEWED BY THE FULL BOARD OF DIRECTORS APPROVED IT FOR FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>CEO, EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS ARE PRIMARILY VOLUNTEERS AND RECEIVE MINIMAL COMPENSATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ART OF LIVING FOUNDATION FILES A FORM 990 EVERY YEAR WHICH IS AVAILABLE FOR PUBLIC INSPECTION. ART OF LIVING ALSO IS AUDITED BY AN INDEPENDENT ACCOUNTING FIRM AND THIS AUDIT STATEMENT IS AVAILABLE UPON REQUEST.</ExplanationTxt>
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          <StateAbbreviationCd>CA</StateAbbreviationCd>
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