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        <Explanation>Upon request</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>The 2010 Form 990 is reviewed by a Committee of the Board which includes the current President/Treasurer. A copy is provided to the Board of Directors prior to filing.</Explanation>
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        <Explanation>Godly Play Resources, an Ashland, Kansas company, is a wholly owned subsidiary of the Godly Play Foundation. In 2007 the two shareholders of Godly Play Resources, Jerome Berryman (50%) and Tom Berryman (50%), gifted their ownership to the Godly Play Foundation. Godly Play Resources, a for profit corporation, was founded originally to provide the tactile materials to support the Godly Play method. Items such as Ark's, temples, shepherds, mountains and wooden people are used in the telling of the stories to provide children with a multi sensorial experience. Godly Play Resources designs, sources, kits and ships these materials to organizations such as churches who use the Godly Play method in programs such as their Sunday Schools. The Foundation's ownership allows control, quality assurance and joint research and development to be aligned. Godly Play Resources maintains its own staff, General Manager, banking and accounting. Profits, after taxes, from Godly Play Resources are used to support the Godly Play Foundation's programs.</Explanation>
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