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      <FactsAndCircumstancesTestTxt>Westwood Lutheran Memorial Foundation was established in 1973 to support the mission and ministries of Westwood Lutheran Church. Since that time the Foundation has been managed by an independent board of directors with it's own by-laws. Each year the Foundation receives support from Westwood congregation including occasional large estate gifts from congregational members. In 2021 and 2022 and 2023 large gifts from disinterested estates and congregational member were received by the foundation to support Westwood Library and Westwood Staff Development and Garden Fund</FactsAndCircumstancesTestTxt>
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        <FormAndLineReferenceDesc>Schedule D, Part V, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Support the ministries of Westwood Lutheran Church, including Adult Education, Youth ministry, Staff Development, Library, Music, Congregational needs and Facilities.</ExplanationTxt>
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          <CityNm>St Louis Park</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Once each year at a board meeting, each member of the board is asked to declare any conflicts of interest. Their responses are recorded as part of the board's meeting minutes. All members are asked to declare any conflicts.</ExplanationTxt>
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        <ExplanationTxt>The organization's form 990 and corporate documents, including meeting minutes, are available to the public. This is communicated at the annual meeting of the Westwood Lutheran Church and on the website. There have been no recent requests for documents. The annual financial statements of position, revenue and expense as well as the record of memorial contributions are presented at the Westwood Lutheran Church annual meeting, and published in the Foundation's portion of the church's website.</ExplanationTxt>
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