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        <ExplanationTxt>DURING THE YEAR ENDED JUNE 30, 2024, SWOP WAS THE FISCAL SPONSOR FOR SEVERAL ORGANIZATIONS. REVENUES DURING THE YEAR ENDED JUNE 30, 2024 TOTALED APPROXIMATELY 1.2 MILLION WITH EXPENSES TOTALING APPROXIMATELY 1 MILLION. THESE REVENUES AND EXPENSES ARE NOT INCLUDED IN SWOP'S FINANCIAL STATEMENTS. AMOUNTS OWED TO THE ORGANIZATIONS FOR FUNDS RECEIVED BUT NOT YET REIMBURSED TOTALED 1,490,319 AT JUNE 30, 2024 AND IS INCLUDED IN DUE TO OTHER AGENCIES IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION. UNDER THESE AGREEMENTS, SWOP RECEIVED MANAGEMENT FEES OF APPROXIMATELY 78,000.</ExplanationTxt>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>SWOP IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. SWOP EVALUATES UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH ASC 450, ACCOUNTING FOR CONTINGENCIES, WHEREBY THE EFFECT OF THE UNCERTAINTIES IN TAX POSITIONS WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. SWOP BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. SWOP'S OPEN AUDIT PERIODS ARE FISCAL YEAR 2021 AND THEREAFTER.</ExplanationTxt>
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          <BusinessNameLine1Txt>LA PLAZITA INSTITUTE</BusinessNameLine1Txt>
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          <BusinessNameLine1Txt>PEGASUS LEGAL SERVICES FOR CHILDREN</BusinessNameLine1Txt>
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          <AddressLine1Txt>505 MARQUETTE AVE NE SUITE 1350</AddressLine1Txt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>IN 2024, SWOP FOCUSED ON ENGAGING WITH COMMUNITY THROUGH ART, FOOD, GENDER, YOUTH AND CLIMATE JUSTICE PROGRAMS. OUR MASS BASE ORGANIZER PROVIDED ART- BASED ACTIVITIES AND MATERIALS TO ENGAGE YOUTH AND SUPPORT THEIR CREATIVITY USING ACTIVISM AS A FORM OF EXPRESSION THROUGH ART. OUR FOOD JUSTICE TEAM EXPANDED THE GARDEN AT PROJECT FEED THE HOOD AND PARTNERED WITH LOCAL SCHOOLS, GROUPS AND HERBALISTS TO GROW AND DISTRIBUTE PRODUCE AND MEDICINAL HERBS. OUR GENDER JUSTICE ORGANIZER PROVIDED A SERIES OF BILINGUAL AND AGE-APPROPRIATE WORKSHOPS TO LOCAL YOUTH ABOUT FEMINISMS, RACISM, REPRODUCTIVE JUSTICE, BODY AUTONOMY AND LGBTQ TOPICS. SWOP WORKED ALONGSIDE LOCAL COMMUNITY GROUPS LIKE HAULNO, TULAROSA DOWNWINDERS CONSORTIUM, YUCCA (YOUTH UNITED 4 CLIMATE CRISIS ACTION) TO ADDRESS ISSUES IN POLLUTION, CLIMATE AND ENERGY RELATED POLICIES. SWOP'S YOUTH JUSTICE PROGRAM LED THE NEW MEXICO YOUTH JUSTICE COALITION (NMYJC), TO CREATE COMMUNITY ALTERNATIVES TO YOUTH INCARCERATION AND COMBAT THE SCHOOL TO PRISON PIPELINE AND YOUTH CRIMINALIZATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 INFORMATION RETURN WAS ELECTRONICALLY PROVIDED TO BOARD MEMBERS AFTER REVIEW AND APPROVAL BY THE EXECUTIVE DIRECTOR AND BOARD TREASURER. IF NO CONCERNS OR COMMENTS ARE RECEIVED WITHIN A REASONABLE TIMEFRAME, THE FORM 990 IS SENT TO THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ARE REQUIRED TO REPORT POTENTIAL CONFLICTS AS THEY ARISE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>AS APPLICABLE, THE BOARD WOULD APPROVE AS PART OF THE ANNUAL BUDGETING PROCESS.</ExplanationTxt>
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        <ExplanationTxt>AS APPLICABLE, THE BOARD WOULD APPROVE AS PART OF THE ANNUAL BUDGETING PROCESS.</ExplanationTxt>
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        <ExplanationTxt>GOVERNING DOCUMENTS ARE MAINTAINED AT THE OFFICE LOCATION AND ARE MADE AVAILABLE UPON REQUEST.</ExplanationTxt>
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</Return>