Note (2)(a) -- Fifth Paragraph

The assets of the Caroline D. Bradley Life Trust were transferred to the Foundation in 1977. The assets were restricted for distribution to Wisconsin charities. The Foundation was required to adopt the provisions of SFAS No. 116 for calendar year 1995 to conform to generally accepted accounting principles. As a result of the retroactive adoption of SFAS No. 116, the net assets of the Caroline D. Bradley Fund were reclassified from temporarily restricted to unrestricted net assets effective January 1, 1995, because cumulative gifts to Wisconsin charities exceeded the original contribution and earnings of the fund.