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        <ExplanationTxt>The foundation is not subject to SFAS 116 by its terms. In addition, the foundation does not issue financial statements.</ExplanationTxt>
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        <ExplanationTxt>The foundation commissions temporary and permanent outdoor public art and performances in various locations throughout downtown Kansas City. The art enhances the cultural life of the city and promotes urban revitalization. The permanent art pieces include Uplifted Arms, at 13th and Chrlt; Celestial Flyways, at 12th and Walnut; the ARTwall, at 13th &amp; Grand; and The Commons, at 10th and Baltimore.</ExplanationTxt>
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