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          <CityNm>Birmingham</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
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          <CityNm>Randolph</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02368</ZIPCd>
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        <RecipientEIN>921154044</RecipientEIN>
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        <ExplanationTxt>The fiscal sponsor fulfills all legal, tax and regulatory requirements of philanthropic and charitable nonprofit organizations and complies with the letter and the spirit of all laws. The fiscal sponsor is knowledgeable about and complies with all applicable federal, state and local laws, routinely informing and educating leaders of sponsored projects about the practical intent and application of such laws. The fiscal sponsor has incorporated as a nonprofit entity according to the requirements of state and federal law and remains in good standing. The fiscal sponsor manages all funds, assets and other resources under its control with a high degree of responsibility, integrity, transparency and accountability. Annual Financial Audit - The fiscal sponsor retains the services of an independent certified public accountancy firm to conduct and present to the board of directors an annual financial audit consistent with Generally Accepted Accounting Principles (GAAP) and available to the public. The fiscal sponsor requires financial statements to be produced for all funds transferred from the fiscal sponsor to the sponsored entity. Supporting documentation is also required to verify funds have been spend in accordance with the terms of the agreement between the fiscal sponsor and the sponsored entity.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>The board chair (Aita Amaize) and executive director (Farris Johnson / Kwabena Sika) have been married since 2016.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 was prepared by the Executive Director and provided to members for review and comment before finalizing and filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Members review the policy annually and provide verbal confirmation of compliance during this review.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Executive Director compensation is reviewed and approved by the board after considering similarly situated organizations and fund availability. This process is performed annually.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Documents are available upon request.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>OSW is partnered several farm and agricultural related projects. As a fiscal sponsor entity, the organization processes payments to contractors and contracted farm businesses as part of its role in managing the proper distribution of grant funds. Additionally OSW is developing an extensive technical assistance training program, and has brought on several contractors to develop the training program.</ExplanationTxt>
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</Return>