2024-10-16T20:39:58-05:00 2023-12-31 911194016 CLARK NUBER PS 10900 NE 4TH STREET SUITE 1400 BELLEVUE WA 98004 990 2023-01-01 263276872 SHENG-YEN LU FOUNDATION SHEN 4258833500 17102 NE 40TH CT REDMOND WA 98052 FO-CHING LU PRESIDENT 4258833500 2024-10-15 1 0 CAROLYN B FJELSTAD P02161439 4254544919 2024-10-15 2023 2024-10-15 13:58:12Z SYL FOUNDATION FO-CHING LU 17102 NE 40TH CT REDMOND WA 98052 5805117 0 X WWW.SYLFOUNDATION.ORG X 2008 WA TO PROMOTE AND ADVANCE QUALITY HEALTH AND EDUCATION FOR ALL. 7 7 4 9 0 0 1767154 1382915 0 0 120036 660292 0 0 1887190 2043207 2322687 2008990 0 0 110992 112194 0 0 11119 165094 201662 2598773 2322846 -711583 -279639 10801811 11502957 4000 5000 10797811 11497957 X SHENG-YEN LU FOUNDATION COMBINES COMPASSION AND PHILANTHROPY WITH STRATEGIC GRANT-MAKING TO ADVANCE QUALITY HEALTH AND EDUCATION FOR ALL. THE FOUNDATION ALSO AWARDS SCHOLARSHIPS AND MAKES GRANTS FOR DISASTER RELIEF AND RECOVERY. 0 0 1136576 1050000 SHENG-YEN LU FOUNDATION MADE 32 HEALTHCARE AND EDUCATION GRANTS IN 2023 AS PART OF OUR HEALTH AND EDUCATION ACCESS FUNDING STREAM. THESE GRANTS SUPPORT ORGANIZATIONS WORKING TO PROVIDE EQUITABLE ACCESS TO HEALTHCARE AND EDUCATION TO IMMIGRANT AND REFUGEE COMMUNITIES. THEY PROVIDE FUNDING FOR ORGANIZATIONS THAT REMOVE BARRIERS TO ACCESS, OFFER CULTURALLY AND LINGUISTICALLY APPROPRIATE HEALTHCARE SERVICES, WORK TO INCREASE DIVERSITY IN HEALTHCARE, AND THAT SUPPORT STUDENTS AND THEIR FAMILIES IN EARLY EDUCATION, SECONDARY EDUCATION COMPLETION, AND THE TRANSITION TO COLLEGE. 530403 490000 SHENG-YEN LU FOUNDATION MADE 15 JUSTICE FUND GRANTS IN 2023. THE JUSTICE FUND MAKES GRANTS TO IMMIGRANT AND REFUGEE SERVING ORGANIZATIONS THAT ARE: 1) BUILDING AN INCLUSIVE ECONOMY IN WHICH IMMIGRANTS AND REFUGEES CAN THRIVE 2) CONDUCTING NARRATIVE CHANGE WORK TO CREATE A MORE WELCOMING, INCLUSIVE, ANTI-RACIST, AND COMPASSIONATE VISION FOR OUR NATION 3) ENGAGING IN ADVOCACY AND SYSTEMS-CHANGE WORK TO PROMOTE CIVIC PARTICIPATION AND IMMIGRANT JUSTICE INCLUDING ACCESS TO HEALTHCARE, EDUCATION, HOUSING, SAFETY, AND OTHER BASIC HUMAN NEEDS AND, 4) PROVIDING LEGAL REPRESENTATION TO IMMIGRANTS AND REFUGEES. 366173 338280 OTHER GRANTMAKING ACTIVITY: SHENG-YEN LU FOUNDATION SPONSORED COMMUNITY EVENTS HELD BY 37 PARTNER ORGANIZATIONS IN 2023. EVERY YEAR, SHENG-YEN LU FOUNDATION DEDICATES A PORTION OF ITS ANNUAL FUNDING TOWARD SPECIAL PROJECTS. 100% OF FUNDS RAISED FOR DISASTER RELIEF EFFORTS GO TOWARD REBUILDING THE LIVES OF THOSE AFFECTED BY DISASTERS. IN 2023, ONE ORGANIZATION RECEIVED FUNDS TO HELP VICTIMS OF THE MAUI FIRE, AND ANOTHER ORGANIZATION RECEIVED FUNDING FOR EMERGENCY RESPONSE SERVICES FOLLOWING THE EARTHQUAKE IN TURKEY AND SYRIA. SHENG-YEN LU FOUNDATION ALSO MADE 4 RAPID RESPONSE GRANTS IN 2023. THESE GRANTS ARE MADE TO GRANTEE PARTNERS WHO ARE FACING AN UNANTICIPATED NEED FOR FUNDS TO ADDRESS AN EMERGENCY SITUATION. SHENG-YEN LU FOUNDATION ALSO MADE 18 COMMUNITY-LED GRANTS IN 2023 TO NONPROFITS THAT WERE NOMINATED BY OUR EXISTING GRANTEES. THE GOAL OF THIS FUNDING STREAM IS TO BROADEN THE SCOPE OF OUR PHILANTHROPIC EFFORTS AND SUPPORT NEWER AND/OR SMALLER ORGANIZATIONS IN THEIR DEVELOPMENT. TWO OTHER SPECIAL PROJECTS GRANTS WERE MADE IN 2023. ONE SUPPORTED A SABBATICAL FUND FOR BIPOC NONPROFIT LEADERS IN WASHINGTON STATE. THE OTHER SUPPORTED AN INTERNSHIP PROGRAM FOR YOUNG PEOPLE WHO ARE UNDERREPRESENTED IN PHILANTHROPY. 141487 130709 SHENG-YEN LU FOUNDATION OPERATES THE LOTUS SCHOLARSHIP PROGRAM TO BENEFIT IMMIGRANT AND REFUGEE STUDENTS WHO ARE GRADUATING HIGH SCHOOL AND WISH TO PURSUE A COLLEGE DEGREE. THE SCHOLARSHIP HELPS THESE STUDENTS WHO ARE OFTEN THE FIRST IN THEIR FAMILIES TO ATTENDCOLLEGE AND WHO FACE TREMENDOUS LANGUAGE, CULTURAL, AND FINANCIAL BARRIERS. A TOTAL OF 44 INDIVIDUAL SCHOLARSHIPS WERE AWARDED IN 2023 TO ASSIST WITH THE COST OF POST-SECONDARY EDUCATION. IN ADDITION TO SCHOLARSHIP ASSISTANCE, LOTUS SCHOLARS ATTEND A 3-DAY COLLEGE PREPWORKSHOP TO LEARN SKILLS SUCH AS TIME MANAGEMENT, FINANCIAL AID, AND BUDGETING. THIS WORKSHOP IS OFFERED IN PARTNERSHIP WITH COLLEGE POSSIBLE WASHINGTON. 141487 130709 2174639 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 4 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 1 0 WA X X FO-CHING LU 4258833500 17102 NE 40TH CT REDMOND WA 98052 FO-CHING LU PRESIDENT 20.00 X X 0 0 0 ANDY ROBERTS TREASURER 20.00 X X 0 0 0 SUSAN YANG SECRETARY 1.00 X X 0 0 0 HEATHER EDLUND BOARD MEMBER 1.00 X 0 0 0 DEXTER KUAH BOARD MEMBER 1.00 X 0 0 0 TERESA PIERSA BOARD MEMBER 1.00 X 0 0 0 HUMA ZARIF BOARD MEMBER 1.00 X 0 0 0 RACHEL ALLEN VP, DIRECTOR OF PROGRAMS & OPS 25.00 X 83521 0 0 83521 0 0 0 0 0 0 0 1382915 4200 1382915 225750 225750 4196452 3761910 434542 434542 434542 2043207 0 0 660292 1815740 1815740 130710 130710 62540 62540 83521 75169 8352 19947 18386 1561 28 28 8698 7828 870 1734 1734 8938 8938 76618 76618 1817 1817 21534 6253 15055 226 22437 20620 1817 37874 15150 18937 3787 1494 1494 1500 1500 6720 6720 2768 1089 590 1089 TENANT IMPROVEMENT COST 12906 12906 IN-KIND 4200 4200 PAYROLL PROCESSING 1122 1122 2322846 2174639 137088 11119 649861 470138 507990 920366 16147 39880 2215 2536 9589809 10058070 35789 11967 10801811 11502957 4000 5000 4000 5000 X 0 0 0 0 10797811 11497957 10797811 11497957 10801811 11502957 -279639 979785 0 X 0 0 0 X 1453371 1871139 1398782 1767154 1382915 7873361 1453371 1871139 1398782 1767154 1382915 7873361 1273030 6600331 284132 165592 153819 171694 225750 1000987 4143 4143 8878491 0.74340 0.76710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10064884 1632029 1350000 76618 10270295 12539976 -1696233 700000 78859 10064884 11840766 1582541 800000 83331 12539976 11369650 800000 -261548 67336 11840766 9331328 650000 1449296 60974 11369650 1.00000 0.00000 0.00000 0 0 0 PART V, LINE 4: THE QUASI ENDOWMENT FUND IS SET ASIDE TO PROVIDE PERMANENT FUNDING FOR THE MISSION OF THE FOUNDATION AND MAY BE USED FOR GENERAL OPERATIONS OF THE FOUNDATION. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTMAKING N/A 31270 MIDDLE EAST AND NORTH AFRICA 0 0 GRANTMAKING N/A 31270 0 0 0 0 0 0 62540 0 62540 EUROPE (INCLUDING ICELAND & GREENLAND) POST EARTHQUAKE DISASTER RELIEF AID 31270 CHECK 0 MIDDLE EAST AND NORTH AFRICA POST EARTHQUAKE DISASTER RELIEF AID 31270 CHECK 0 2 0 0 0 0 0 0 0 PART I, LINE 2: GRANT FUNDS FOR USE OUTSIDE THE UNITED STATES ARE FOR DISASTER RELIEF AND RECOVERY WORK CONDUCTED BY U.S. BASED NONPROFIT ORGANIZATIONS. AS WITH ALL GRANTS, A DETAILED FINAL REPORT IS COLLECTED ON WORK PERFORMED. 1 AFGHAN HEALTH INITIATIVE 30607 134TH AVE SE AUBURN WA 98092 850906399 501(C)(3) 28000 0 HEALTH AND EDUCATION ACCESS AFGHANS OF PUGET SOUND ALLIANCE 26602 134TH AVE SE KENT WA 98042 880538102 501(C)(3) 10000 0 EMERGENT NEEDS FUND AFRICAN COMMUNITY HOUSING & DEVELOPMENT 16256 MILITARY RD S STE 206 SEATAC WA 98177 831665288 501(C)(3) 33000 0 SPONSORSHIP, IMMIGRANT ADVOCACY AND JUSTICE API CHAYA PO BOX 14047 SEATTLE WA 98114 911674016 501(C)(3) 35000 0 SPONSORSHIP, HEALTH AND EDUCATION ACCESS ASIAN AMERICAN JOURNALISTS ASSOCIATION 1301 K STREET NW 300W 3RD FLOOR WASHINGTON DC 20005 953755203 501(C)(3) 30000 0 IMMIGRANT ADVOCACY AND JUSTICE ASIAN COUNSELING AND REFERRAL SERVICE 3639 MARTIN LUTHER KING JR WAY S SEATTLE WA 98144 910916176 501(C)(3) 41500 0 SPONSORSHIP, HEALTH AND EDUCATION ACCESS BYRD BARR PLACE (FISCAL SPONSOR FOR BIPOC ED COALITION) 722 18TH AVE SEATTLE WA 98122 910786727 501(C)(3) 125000 0 SABBATICAL FUND CENTER FOR ASIAN AMERICAN MEDIA 145 NINTH STREET STE 350 SAN FRANCISCO CA 94103 942801493 501(C)(3) 31000 0 IMMIGRANT ADVOCACY AND JUSTICE CHINESE INFORMATION AND SERVICE CENTER 611 S LANE STREET SEATTLE WA 98104 237438529 501(C)(3) 35000 0 HEALTH AND EDUCATION ACCESS COLLEGE POSSIBLE WASHINGTON 3211 MARTIN LUTHER KING JR WAY S SUITE A SEATTLE WA 98144 411968798 501(C)(3) 26000 0 HEALTH AND EDUCATION ACCESS COLUMBIA LEGAL SERVICES 101 YESLER WAY SUITE 300 SEATTLE WA 98104 910974503 501(C)(3) 33000 0 SPONSORSHIP, IMMIGRANT ADVOCACY AND JUSTICE COMMUNITIES OF ROOTED BRILLIANCE 5224 WILSON AVE S STE 201 SEATTLE WA 98118 271458930 501(C)(3) 30000 0 HEALTH AND EDUCATION ACCESS COMMUNITY HEALTH WORKER COALITION FOR MIGRANTS AND REFUGEES 24315 89TH PL W EDMONDS WA 98026 832266657 501(C)(3) 33000 0 SPONSORSHIP, IMMIGRANT ADVOCACY AND JUSTICE CONSEJO COUNSELING AND REFERRAL SERVICE 723 SW 10TH STREET RENTON WA 98057 911021247 501(C)(3) 30000 0 HEALTH AND EDUCATION ACCESS COUNCIL ON AMERICAN-ISLAMIC RELATIONS OF WASHINGTON STATE 1511 3RD AVE SUITE 788 SEATTLE WA 98101 680547353 501(C)(3) 31000 0 IMMIGRANT ADVOCACY AND JUSTICE DEFINE AMERICAN 453 S SPRING ST STE 400 LOS ANGELES CA 90013 464610491 501(C)(3) 31000 0 IMMIGRANT ADVOCACY AND JUSTICE DENISE LOUIE EDUCATION CENTER 5333 15TH AVENUE SOUTH SUITE 1K SEATTLE WA 98108 911016974 501(C)(3) 39000 0 SPONSORSHIP, HEALTH AND EDUCATION ACCESS EAST AFRICAN COMMUNITY SERVICES 7050 32ND AVE S SEATTLE WA 98118 912138852 501(C)(3) 31000 0 SPONSORSHIP, HEALTH AND EDUCATION ACCESS EL CENTRO DE LA RAZA 2524 16TH AVE SOUTH SEATTLE WA 98144 910899927 501(C)(3) 35000 0 HEALTH AND EDUCATION ACCESS ENTRE HERMANOS 1621 S JACKSON ST SUITE 202 SEATTLE WA 98144 311775429 501(C)(3) 31000 0 SPONSORSHIP, IMMIGRANT ADVOCACY AND JUSTICE GLOBAL TO LOCAL HEALTH INITIATIVE 2800 S 192ND ST STE 104 SEATAC WA 98188 843421673 501(C)(3) 32000 0 HEALTH AND EDUCATION ACCESS HEALTHPOINT 955 POWELL AVE SW RENTON WA 98057 910884412 501(C)(3) 44000 0 SPONSORSHIP, RAPID RESPONSE FOR HEALTH ACCESS PILOT, HEALTH AND EDUCATION ACCESS HIGHLINE COLLEGE 2400 S 240TH ST DES MOINES WA 98198 237428279 501(C)(3) 31000 0 HEALTH AND EDUCATION ACCESS INDIAN AMERICAN COMMUNITY SERVICES PO BOX 404 BELLEVUE WA 98006 911268802 501(C)(3) 31000 0 IMMIGRANT ADVOCACY AND JUSTICE INTERNATIONAL COMMUNITY HEALTH SERVICES PO BOX 3007 SEATTLE WA 981143007 910947084 501(C)(3) 40000 0 HEALTH AND EDUCATION ACCESS INTERNATIONAL RESCUE COMMITTEE 1200 SOUTH 192ND ST SUITE 101 SEATAC WA 98148 135660870 501(C)(3) 29000 0 SPONSORSHIP, HEALTH AND EDUCATION ACCESS KANDELIA 3703 S EDMUNDS STREET 191 SEATTLE WA 98118 911122532 501(C)(3) 31000 0 SPONSORSHIP, HEALTH AND EDUCATION ACCESS KIN ON 4416 S BRANDON ST SEATTLE WA 98118 911620786 501(C)(3) 41250 0 SPONSORSHIP, HEALTH AND EDUCATION ACCESS LIVING WELL KENT COLLABORATIVE 24604 104TH AVE SE KENT WA 98030 814451307 501(C)(3) 34000 0 HEALTH AND EDUCATION ACCESS LUTHERAN COMMUNITY SERVICES NORTHWEST 4040 S 188TH STREET SUITE 300 SEATAC WA 98188 930386860 501(C)(3) 37000 0 HEALTH AND EDUCATION ACCESS MEDICAL TEAMS INTERNATIONAL 14150 SW MILTON COURT TIGARD OR 97224 930878944 501(C)(3) 5000 0 RAPID RESPONSE FOR HEALTH ACCESS PILOT NAMI SEATTLE 802 NW 70TH ST SEATTLE WA 98117 911043712 501(C)(3) 25500 0 SPONSORSHIP, HEALTH AND EDUCATION ACCESS NEIGHBORHOOD HOUSE 1225 S WELLER ST SUITE 510 SEATTLE WA 98144 910568305 501(C)(3) 35500 0 SPONSORSHIP, HEALTH AND EDUCATION ACCESS NORTHWEST HEALTH LAW ADVOCATES 1301 FIFTH AVENUE SUITE 1200 SEATTLE WA 98101 911961032 501(C)(3) 36000 0 SPONSORSHIP, HEALTH AND EDUCATION ACCESS NORTHWEST IMMIGRANT RIGHTS PROJECT 615 SECOND AVE SUITE 400 SEATTLE WA 98104 911393082 501(C)(3) 36200 0 SPONSORSHIP, IMMIGRANT ADVOCACY AND JUSTICE ONEAMERICA 1225 S WELLER ST 430 SEATTLE WA 98144 200384893 501(C)(3) 34500 0 SPONSORSHIP, HEALTH AND EDUCATION ACCESS OPEN ARMS PERINATAL SERVICES 2524 16TH AVE S 207 SEATTLE WA 98144 911868021 501(C)(3) 33000 0 SPONSORSHIP, HEALTH AND EDUCATION ACCESS OPEN DOORS FOR MULTICULTURAL FAMILIES 24437 RUSSELL ROAD SUITE 110 KENT WA 98032 271206272 501(C)(3) 33000 0 HEALTH AND EDUCATION ACCESS PACIFIC ISLANDER COMMUNITY ASSOCIATION OF WA 33710 9TH AVE S SUITE 1 FEDERAL WAY WA 98003 842470123 501(C)(3) 30500 0 IMMIGRANT ADVOCACY AND JUSTICE PARA LOS NINOS 15220 6TH AVE SW BURIEN WA 98166 200502368 501(C)(3) 30000 0 HEALTH AND EDUCATION ACCESS PARTNER IN EMPLOYMENT 19530 INTERNATIONAL BLVD SUITE 108 SEATAC WA 98188 474274369 501(C)(3) 30500 0 IMMIGRANT ADVOCACY AND JUSTICE REFUGEE WOMEN'S ALLIANCE 4008 MARTIN LUTHER KING JR WAY SOUTH SEATTLE WA 98108 911296964 501(C)(3) 35000 0 HEALTH AND EDUCATION ACCESS SOMALI HEALTH BOARD 545 ANDOVER PARK WEST SUITE 105 TUKWILA WA 98188 465114580 501(C)(3) 39000 0 RAPID RESPONSE, HEALTH AND EDUCATION ACCESS TOGETHER CENTER 16305 NE 87TH STREET SUITE 110 REDMOND WA 98052 911508791 501(C)(3) 50000 0 IMMIGRANT ADVOCACY AND JUSTICE UTOPIA WA 841 CENTRAL AVENUE N SUITE C106 KENT WA 98032 611668192 501(C)(3) 32000 0 SPONSORSHIP, HEALTH AND EDUCATION ACCESS WASHINGTON IMMIGRANT SOLIDARITY NETWORK PO BOX 84043 SEATTLE WA 98134 833341588 501(C)(3) 33000 0 IMMIGRANT ADVOCACY AND JUSTICE WASHINGTON ACADEMY FOR INTERNATIONAL MEDICAL GRADUATES 3100 S 208TH ST APT M204 SEATAC WA 98198 834541708 501(C)(3) 25000 0 HEALTH AND EDUCATION ACCESS WEST AFRICAN COMMUNITY COUNCIL 6322 44TH AVE S SEATTLE WA 98118 462838797 501(C)(3) 27000 0 HEALTH AND EDUCATION ACCESS WHITE CENTER COMMUNITY DEVELOPMENT ASSOCIATION 605 SW 108TH STREET SEATTLE WA 98146 721526567 501(C)(3) 31500 0 SPONSORSHIP, IMMIGRANT ADVOCACY AND JUSTICE WORLD RELIEF WESTERN WASHINGTON 23835 PACIFIC HWY S SUITE 100 KENT WA 98032 236393344 501(C)(3) 39000 0 SPONSORSHIP, HEALTH AND EDUCATION ACCESS YOUTHROOTS 2700 S BROADWAY 200 ENGLEWOOD CO 80113 271325457 501(C)(3) 10000 0 SPECIAL PROJECTS 51 0 LOTUS SCHOLARSHIP PROGRAM & COLLEGE PREP ASSISTANCE 44 122416 8293 COST COMPUTERS & LUNCHES PART I, LINE 2: ORGANIZATIONS COMPLETE AN INTERIM REPORT (AS NEEDED) AND A FINAL GRANT REPORT. REPORTING IS DONE VIA THE FOUNDATION'S ONLINE GRANTS MANAGEMENT SYSTEM AND INFORMATION IS COLLECTED ON THE NUMBER OF PEOPLE SERVED AS WELL AS PROGRAM GOALS, ACCOMPLISHMENTS, AND LESSONS LEARNED. GRANT RECIPIENTS HAVE THE OPTION TO SUBMIT A VIDEO OR HAVE A PHONE CONVERSATION WITH STAFF IN LIEU OF TRADITIONAL REPORTING. PHOTOS AND ANY PUBLICITY ON FUNDED ACTIVITIES ARE ALSO COLLECTED. LOTUS SCHOLARS APPLY FOR SCHOLARSHIP ASSISTANCE THROUGH SYL FOUNDATION'S ONLINE SCHOLARSHIP MANAGEMENT SYSTEM, SUBMITTING A PERSONAL ESSAY AND A REFERENCE LETTER. APPLICANTS ARE INTERVIEWED AND THE LOTUS SCHOLARSHIP COMMITTEE SELECTS RECIPIENTS BASED ON ESTABLISHED CRITERIA. SCHOLARS RECEIVE INDIVIDUAL CHECK-INS AFTER THEIR FIRST FEW MONTHS IN SCHOOL, AND SCHOOLS ARE ASKED TO NOTIFY THE FOUNDATION IF A SCHOLAR DISCONTINUES ENROLLMENT. FORM 990, PART I, LINE 6: VOLUNTEERS INCLUDE UNCOMPENSATED BOARD MEMBERS, TRANSLATORS, AND OTHERS WHO HELP WITH FOUNDATION EVENTS. VOLUNTEER HOURS RANGE FROM 1 TO 20 HOURS PER WEEK. FORM 990, PART VI, SECTION A, LINE 2 FO-CHING LU AND ANDREW ROBERTS HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE/BUDGET COMMITTEE REVIEWS THE FORM 990 AND CIRCULATES IT AMONG THE BOARD FOR REVIEW. ANY AND ALL QUESTIONS ARE DISCUSSED AND ANSWERED TO THE BEST OF THE COMMITTEE'S ABILITY. ANY OUTSTANDING QUESTIONS ARE FORWARDED TO THE ACCOUNTANTS. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, OR ANY OTHER DISQUALIFIED PERSON, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, IS COVERED UNDER THE POLICY. UNDER THE POLICY A PERSON WITH A POSSIBLE CONFLICT OF INTEREST MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING. CONFLICTS ARE DETERMINED AND REVIEWED BY THE BOARD OF DIRECTORS. THE INDIVIDUAL WITH THE CONFLICT OF INTEREST IS EXCUSED FROM THE DISCUSSION AND VOTING OF TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15B PURSUANT TO SYL FOUNDATION'S COMPENSATION AND CONFLICT OF INTEREST POLICIES, COMPENSATION WAS DETERMINED BY THE PRESIDENT AND APPROVED BY THE BOARD BASED ON STAFF PERFORMANCE, EVALUATIONS, COMPARATIVE SALARY SCALES OF SIMILAR SITUATED ORGANIZATIONS, COST OF LIVING, AND OTHER RELEVANT FACTORS. THE DISCUSSION AND APPROVAL PROCESS WAS DOCUMENTED IN THE FOUNDATION'S BOARD MEETING MINUTES DATED OCTOBER 9, 2019 FOR THE DIRECTOR OF PROGRAMS AND OPERATIONS POSITION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.