2026-07-22T10:58:45-05:00 2025-12-31 911194016 CLARK NUBER PS 555 110TH AVE NE SUITE 700 BELLEVUE WA 98004 990 2025-01-01 460809713 SCHOOL'S OUT WASHINGTON SCHO 2063232396 625 ANDOVER PARK WEST SUITE 101 TUKWILA WA 98188 ELIZABETH WHITFORD CEO 2063232369 2026-07-09 1 CAROLYN B FJELSTAD P02161439 4254544919 2026-07-09 2025 2025-03-06 01:10:19Z ELIZABETH WHITFORD 625 ANDOVER PARK WEST SUITE 101 TUKWILA WA 98188 14750134 0 X WWW.SCHOOLSOUTWASHINGTON.ORG X 2012 WA SCHOOL'S OUT WASHINGTON DRIVES POSITIVE SYSTEMIC CHANGE SO THAT ALL WASHINGTON'S CHILDREN AND YOUTH, PARTICULARLY THOSE FURTHEST FROM JUSTICE, HAVE ACCESS TO A ROBUST ECOSYSTEM OF HIGH-QUALITY EXPANDED LEARNING PROGRAMS. 8 8 37 10 0 0 14541722 13950653 726334 769510 18300 19082 9815 10889 15296171 14750134 10577428 9803416 0 0 3082716 3474055 10140 11594 274805 1618727 1608656 15289011 14897721 7160 -147587 3777027 4319459 2048373 2738392 1728654 1581067 SCHOOL'S OUT WASHINGTON DRIVES POSITIVE SYSTEMIC CHANGE SO THAT ALL WASHINGTON'S CHILDREN AND YOUTH, PARTICULARLY THOSE FURTHEST FROM JUSTICE, HAVE ACCESS TO A ROBUST ECOSYSTEM OF HIGH-QUALITY EXPANDED LEARNING PROGRAMS. 0 0 10973071 9802216 0 THROUGH OUR GRANT MAKING PROGRAM, WE DRIVE RESOURCES TO CULTURALLY RESPONSIVE PROGRAMS IN UNDERSERVED COMMUNITIES BY MAKING GRANTS THAT BREAK DOWN FUNDING BARRIERS, SEED AND EXPAND PROGRAMS, AND STRENGTHEN OPPORTUNITIES FOR COMMUNITIES TO LEAD. CURRENTLY, WE PROVIDE GRANTS TO SUPPORT REFUGEE YOUTH WITH OUR STATEWIDE REFUGEE SCHOOL IMPACT PROGRAM ("RSIP") AND TO SUMMER AND AFTER SCHOOL PROGRAMS IN KING COUNTY THROUGH THE BEST STARTS FOR KIDS EXPANDED LEARNING INITIATIVE ("BSK"). 2602553 0 769510 SCHOOL'S OUT WASHINGTON'S PROFESSIONAL DEVELOPMENT AND PROGRAM QUALITY SUPPORTS CONTRIBUTE TO A THRIVING EXPANDED LEARNING WORKFORCE, A CORNERSTONE FOR SUSTAINABLE PROGRAMS AND POSITIVE YOUTH OUTCOMES. OUR WIDE RANGE OF TRAINING AND COACHING SUPPORTS HELP PROVIDERS DEFINE WHAT QUALITY LOOKS LIKE, UNDERSTAND WHERE THEY'RE AT TODAY, AND PURSUE CONTINUOUS IMPROVEMENTS THAT MAKE THEIR PROGRAMS MORE EFFECTIVE AND JOYFUL. 359310 1200 0 FOR OVER 30 YEARS, SOWA HAS BEEN SUPPORTING AN EQUITABLE ECOSYSTEM OF EXPANDED LEARNING PROGRAMS FOR WASHINGTON'S YOUTH BY HELPING AFTER-SCHOOL, SUMMER, AND CHILD CARE PROGRAMS BECOME MORE ROBUST AND ACCESSIBLE. IN ADDITION TO OUR GRANT MAKING AND PROFESSIONAL LEARNING PROGRAMS, SOWA ADVOCATES FOR THE YOUTH DEVELOPMENT SECTOR, CONVENES COMMUNITY ADVOCATES AND SYSTEM LEADERS TO ADVANCE COLLECTIVE IMPACT, AND SHOWCASES THE DATA AND STORIES FROM YOUTH PROGRAM PROVIDERS, HIGHLIGHTING THE STRENGTHS AND NEEDS OF WASHINGTON'S EXPANDED LEARNING PROGRAMS AND YOUNG PEOPLE, AGES 5 TO 24. OUR EFFORTS BENEFIT COMMUNITIES THROUGHOUT THE STATE BY PRIORITIZING YOUTH MOST IMPACTED BY SYSTEMIC INEQUITY. 13934934 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 45 0 37 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 1 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X X ELIZABETH WHITFORD 2063232396 625 ANDOVER PARK WEST SUITE 101 TUKWILA WA 98188 AMBER ORTIZ-DIAZ PRESIDENT 4.00 X X 0 0 0 LUIS GOMEZ VICE PRESIDENT, BOARD MEMBER 2.00 X X 0 0 0 CORINNA QUESADA VICE PRESIDENT FROM 09/25 2.00 X X 0 0 0 NICOLE YOHALEM TREASURER 2.00 X X 0 0 0 ROWENA PINEDA SECRETARY 2.00 X X 0 0 0 GINA ANSTEY BOARD MEMBER 2.00 X 0 0 0 CARLINA BROWN BANKS BOARD MEMBER 2.00 X 0 0 0 LUIS ORTEGA BOARD MEMBER 2.00 X 0 0 0 ELIZABETH WHITFORD CEO 40.00 X 170743 0 14723 ELIZABETH DIRECTOR DIR. FINANCE & ADMIN THRU 07/25 40.00 X 89937 0 7750 OSCAR ALVAREZ DIR. FINANCE & ADMIN FROM 07/25 40.00 X 64390 0 4566 PANG CHANG PROGRAM DIRECTOR 40.00 X 122649 0 12839 KA'OHE WONG PROGRAM DIRECTOR 40.00 X 117469 0 12707 OMANA IMANI PROGRAM DIRECTOR 40.00 X 115045 0 12600 680233 0 65185 4 0 1 0 0 13595061 355592 13950653 CONFERENCE FEES 611710 292175 292175 OTHER PROGRAM REVENUE 611710 272715 272715 WORKSHOPS & TRAINING 611710 204620 204620 769510 19082 19082 EXHIBITOR FEE 900099 7337 7337 CREDIT CARD REWARDS 900099 3325 3325 REIMBURSEMENTS 900099 227 227 10889 14750134 769510 0 29971 9803416 9803416 368872 83068 246228 39576 2573076 2235814 184807 152455 41769 35089 3574 3106 222109 192769 20737 8603 268229 211278 40689 16262 13433 12786 647 97057 97057 37000 37000 11594 11594 465872 444371 14840 6661 47618 37466 8220 1932 158172 121265 21376 15531 195228 168033 18221 8974 43137 41979 1021 137 150 150 891 726 109 56 36949 30539 4246 2164 43492 36283 5180 2029 NON-SUBRECIPIENT AWARDS 180182 177220 212 2750 SUPPLIES 141441 137794 3289 358 EQUIP. RENTALS & MAINT. 56768 55997 587 184 BUSINESS TAXES 47404 46690 714 43862 25201 16228 2433 14897721 13934934 687982 274805 110 22165 1137538 2357514 1688801 1215144 135788 21330 3064 3064 61733 89405 195589 86197 138125 109392 611868 501445 3777027 4319459 1121467 998899 145666 1094602 781240 644891 2048373 2738392 X 1597404 1436588 131250 144479 1728654 1581067 3777027 4319459 -147587 0 X 0 1 X 1 1 1 X 14574931 14198772 11391891 14541722 13950653 68657969 14574931 14198772 11391891 14541722 13950653 68657969 68657969 8279 7318 13175 18300 19082 66154 8232 13293 9815 10889 42229 68766352 2858725 0.99840 0.99880 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REFUNDS AND REWARDS - 2022 AMOUNT: $ 1,582. 2023 AMOUNT: $ 3,000. 2024 AMOUNT: $ 460. 2025 AMOUNT: $ 3,502. EXHIBITOR FEES - 2022 AMOUNT: $ 6,650. 2023 AMOUNT: $ 6,200. 2024 AMOUNT: $ 9,255. 2025 AMOUNT: $ 7,337. FSA REIMBURSEMENT - 2023 AMOUNT: $ 4,093. 2025 AMOUNT: $ 50. OTHER REVENUE - 2024 AMOUNT: $ 100. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1 982 0 0 1 44216 0 0 45198 0 PART II-B, LINE 1: 1(D): USED EMAIL PLATFORM TO ENGAGE THE PUBLIC IN ADVOCATING FOR FUNDING FOR YOUTH DEVELOPMENT. 1(G): MET WITH LOCAL REPRESENTATIVES AND COALITIONS TO DISCUSS AND FURTHER EXPAND LEARNING OPPORTUNITIES AND ENCOURAGE GOVERNMENT INVOLVEMENT AND FUNDING AT THE NATIONAL, STATE, AND LOCAL LEVEL. 188155 78763 109392 7434 7434 0 109392 FINANCING RIGHT-OF-USE ASSET 15751 OPERATING RIGHT-OF-USE ASSET 485694 501445 FINANCING LEASE LIABILITY 18172 OPERATING LEASE LIABILITY 626719 644891 14750134 0 14750134 0 14750134 14897721 0 14897721 0 14897721 1 A 4 APPLE LEARNING CENTER 323 23RD AVE S STE A SEATTLE WA 981442305 852777656 501(C)(3) 100450 0 BSK ABU-BAKR ISLAMIC CENTER OF WASHINGTON 14101 INTERNATIONAL BLVD TUKWILA WA 981684122 912110135 501(C)(3) 49052 0 BSK AFTER-SCHOOL ALL-STARS 5900 WILSHIRE BLVD STE 2000 LOS ANGELES CA 900365044 954441208 501(C)(3) 162717 0 BSK AMT UP 3D 11223 51ST AVE S TUKWILA WA 981782019 871546004 501(C)(3) 147491 0 BSK ARTS CORPS 4408 DELRIDGE WAY SW STE 110 SEATTLE WA 981061348 912044679 501(C)(3) 73176 0 BSK ATLANTIC STREET CENTER 2103 S ATLANTIC ST SEATTLE WA 981443615 910568710 501(C)(3) 96271 0 BSK AUBURN SCHOOL DISTRICT 915 4TH ST NE AUBURN WA 980024452 916001640 GOVERNMENT 337468 0 RSIP, BSK B5 LEARNING CENTER 715 S JEAN ST KENNEWICK WA 993364870 463000858 501(C)(3) 48350 0 RSIP BELLINGHAM SCHOOL DISTRICT # 502 1306 DUPONT ST BELLINGHAM WA 982253118 916001648 GOVERNMENT 44681 0 RSIP BOYS & GIRLS CLUBS OF BELLEVUE 209 100TH AVE NE BELLVUE WA 980045625 910776451 501(C)(3) 206032 0 BSK BRAVE - INSPIRATIONAL WORKSHOPS PO BOX 88113 SEATTLE WA 981382113 824494610 501(C)(3) 98554 0 BSK BRIDGING CULTURAL GAPS 555 ANDOVER PARK W STE 200 TUKWILA WA 981883379 824217623 501(C)(3) 122200 0 RSIP CATHOLIC COMMUNITY SERVICES OF WESTERN WASHINGTON 100 23RD AVE S SEATTLE WA 981442302 911585652 501(C)(3) 42567 0 BSK CENTRAL VALLEY SCHOOL DISTRICT 2218 N MOLTER RD LIBERTY LAKE WA 990198603 916008402 GOVERNMENT 22500 0 RSIP CHINESE INFORMATION & SERVICE CENTER 611 S LANE ST SEATTLE WA 981042939 237438529 501(C)(3) 110603 0 BSK CITY OF SEATTLE PARKS AND RECREATION PO BOX 94626 SEATTLE WA 981246926 916001275 GOVERNMENT 244404 0 BSK CODING FOR ALL 10700 NE 4TH ST UNIT 2816 BELLEVUE WA 980045885 853744111 501(C)(3) 127500 0 RSIP COMMUNITIES OF ROOTED BRILLIANCE 5224 WILSON AVE S STE 201 SEATTLE WA 981182287 271458930 501(C)(3) 413137 0 RSIP, BSK COMMUNITY-MINDED ENTERPRISES PO BOX 48150 SPOKANE WA 992281150 911764236 501(C)(3) 135000 0 RSIP EAST AFRICAN COMMUNITY SERVICES 7050 32ND AVE S SEATTLE WA 981183502 912138852 501(C)(3) 98556 0 BSK EL CENTRO DE LA RAZA 2524 16TH AVE S SEATTLE WA 981445104 910899927 501(C)(3) 98556 0 BSK EMPOWERING YOUTH AND FAMILIES OUTREACH 8172 RAINIER AVE S SEATTLE WA 981184447 020553368 501(C)(3) 91959 0 BSK ERITREAN ASSOCIATION IN GREATER SEATTLE 1954 S MASSACHUSETTS ST SEATTLE WA 981443534 911703201 501(C)(3) 97696 0 BSK EVERETT SCHOOL DISTRICT 3900 BROADWAY EVERETT WA 982015033 916001542 GOVERNMENT 55970 0 RSIP EVERGREEN SCHOOL DISTRICT # 115 PO BOX 8910 VANCOUVER WA 986688910 916001600 GOVERNMENT 123150 0 RSIP FEDERAL WAY SCHOOL DISTRICT 33330 8TH AVE S FEDERAL WAY WA 980036325 916001624 GOVERNMENT 360981 0 RSIP. BSK FILIPINO COMMUNITY OF SEATTLE 5740 MARTIN LUTHER KING JR WAY S SEATTLE WA 981182622 916055858 501(C)(3) 98556 0 BSK GEEKING OUT KIDS OF COLOR 605 SW 108TH ST SEATTLE WA 981462229 831597755 501(C)(3) 308342 0 BSK GREATER SEATTLE BUREAU OF FEARLESS IDEAS PO BOX 30764 SEATTLE WA 981130764 412127333 501(C)(3) 38259 0 BSK HORN OF AFRICA SERVICES 5303 RAINIER AVE S STE D SEATTLE WA 981182302 911897087 501(C)(3) 98556 0 BSK INTERNATIONAL RESCUE COMMITTEE 1200 S 192ND ST STE 101 SEATAC WA 981482323 135660870 501(C)(3) 350900 0 RSIP IRAQI COMMUNITY CENTER OF WASHINGTON 22401 104TH AVE SE STE 102 KENT WA 980313292 611729234 501(C)(3) 98212 0 BSK KENNEWICK SCHOOL DISTRICT 1000 W 4TH AVE KENNEWICK WA 993365533 916001557 GOVERNMENT 202048 0 RSIP KENT SCHOOL DISTRICT 12033 SE 256TH ST KENT WA 980306503 916001646 GOVERNMENT 409785 0 RSIP KENT YOUTH & FAMILY SERVICES 232 2ND AVE S STE 201 KENT WA 980325862 237090029 501(C)(3) 183620 0 BSK KIDS AND PAPER 1455 NW LEARY WAY STE 400 SEATTLE WA 981075138 853276491 501(C)(3) 97578 0 BSK KIDSQUEST CHILDREN'S MUSEUM 1116 108TH AVE NE BELLEVUE WA 980044321 911828830 501(C)(3) 46727 0 BSK LAUNCH 3401 RAINIER AVE S STE A SEATTLE WA 981446954 910987650 501(C)(3) 74036 0 BSK LIVING WELL KENT 10605 SE 240TH ST 232 KENT WA 980314903 814451307 501(C)(3) 98556 0 BSK LUTHERAN COMMUNITY SERVICES NORTHWEST 4040 S 188TH ST STE 300 SEATAC WA 981885070 930386860 501(C)(3) 223765 0 RSIP MUKILTEO SCHOOL DISTRICT NO 7 9401 SHARON DR EVERETT WA 982042647 916018853 GOVERNMENT 309911 0 RSIP MULTIMEDIA RESOURCES & TRAINING INSTITUTE 808 FIR ST UNIT 135 MAIL BOX 728 SEATTLE WA 981045143 271028618 501(C)(3) 49814 0 BSK NEIGHBORHOOD HOUSE 1225 S WELLER ST STE 510 SEATTLE WA 981441906 910568305 501(C)(3) 219440 0 BSK NEW AMERICANS ALLIANCE FOR POLICY AND RESEARCH 24401 104TH AVE SE STE 102 KENT WA 980304903 873543530 501(C)(3) 122585 0 RSIP NEW WORLD INTERNATIONAL 6400 NE HIGHWAY 99 SUITE G 392 VANCOUVER WA 986658748 922079664 501(C)(3) 6650 0 RSIP OMPRAKASH INC 24323 106TH PL SE KENT WA 980305409 208655418 501(C)(3) 98556 0 BSK OPEN DOORS FOR MULTICULTURAL FAMILIES 24437 RUSSELL RD STE 110 KENT WA 980321786 271206272 501(C)(3) 285656 0 RSIP, BSK OUR HOPE - EDUCATION FOR ALL 9421 18TH AVE SW SEATTLE WA 981082717 475159699 501(C)(3) 98556 0 BSK PARA LOS NINOS DE HIGHLINE 15220 6TH AVE SW BURIEN WA 981662202 200502368 501(C)(3) 81864 0 BSK PUYALLUP SCHOOL DISTRICT #4 302 E SECOND STREET PUYALLUP WA 983723220 916001545 GOVERNMENT 60000 0 RSIP RAINER VALLEY CORPS 9434 S 223RD CT KENT WA 980312025 474257834 501(C)(3) 98556 0 BSK REFUGEE WOMEN'S ALLIANCE 4008 MARTIN LUTHER KING JR WAY S SEATTLE WA 981081623 911296964 501(C)(3) 94240 0 RSIP RENTON SCHOOL DISTRICT 300 SW 7TH ST RENTON WA 980572307 916001635 GOVERNMENT 170042 0 BSK SEATTLE ENVELOPES 8275 16675 AVE NE STE 202 REDMOND WA 980526629 932607188 501(C)(3) 45000 0 RSIP SEATTLE HOUSING AUTHORITY 101 ELLIOT AVE W SEATTLE WA 981194236 916000977 GOVERNMENT 260853 0 BSK SOCIETY OF ST VINCENT DE PAUL COUNCIL OF SEATTLE-KING COUNTY 5950 4TH AVE S SEATTLE WA 981083208 910583891 501(C)(3) 98556 0 BSK SOMALI HEALTH BOARD 545 ANDOVER PARK W STE 105 TUKWILA WA 981883347 465114580 501(C)(3) 94825 0 BSK SOUTH END STORIES PO BOX 81211 SEATTLE WA 981081211 992175972 501(C)(3) 99976 0 BSK SOUTHWEST YOUTH & FAMILY SERVICES 4555 DELRIDGE WAY SW SEATTLE WA 981061379 911117862 501(C)(3) 125368 0 BSK SPOKANE SCHOOL DISTRICT #81 200 N BERNARD ST SPOKANE WA 992010206 916001582 GOVERNMENT 225331 0 RSIP SPOKANE SLAVIC ASSOCIATION 9431 N DIVISION ST SPOKANE WA 992181228 881474300 501(C)(3) 34224 0 RSIP STEM PATHS INNOVATION NETWORK 3407 NE 2ND ST RENTON WA 980564183 474188543 501(C)(3) 97876 0 BSK STUDENT AND FAMILY SUPPORT PROGRAM PO BOX 18226 SEATTLE WA 981180226 863360503 96606 0 BSK TACOMA SCHOOL DISTRICT 601 SOUTH 8TH STREET TACOMA WA 984054614 916001553 GOVERNMENT 42460 0 RSIP TEAM READ 2445 3RD AVE S SEATTLE WA 981341923 010852888 501(C)(3) 77677 0 BSK THE DARE2BE PROJECT 6714 S 122ND ST SEATTLE WA 981783625 833590168 501(C)(3) 26014 0 BSK THE SILENT TASK FORCE 5316 24TH AVE S SEATTLE WA 981083035 823015372 501(C)(3) 56303 0 BSK THRIVE INTERNATIONAL 110 E 4TH AVE SPOKANE WA 992021307 873567688 501(C)(3) 42750 0 RSIP TUKWILA SCHOOL DISTRICT 4640 S 144TH ST TUKWILA WA 981684134 916001638 GOVERNMENT 85000 0 RSIP URBAN FAMILY CENTER ASSOCIATION PO BOX 88064 SEATTLE WA 981382064 273962439 501(C)(3) 21251 0 BSK URBAN IMPACT 7728 RAINIER AVE S SEATTLE WA 981184139 911368333 501(C)(3) 76260 0 BSK VOICES OF TOMORROW 606 OAKSDALE AVE SW RENTON WA 980575227 465211499 501(C)(3) 45000 0 RSIP VOLUNTEERS OF AMERICA WESTERN WASHINGTON PO BOX 839 EVERETT WA 982060839 910577129 501(C)(3) 62024 0 RSIP WASAT COMMUNITY 5623 RAINIER AVE S SEATTLE WA 981182442 464322594 501(C)(3) 99965 0 BSK WASHINGTON WEST AFRICAN CENTER 3909 164TH ST SW STE 201 LYNNWOOD WA 980876905 815319066 501(C)(3) 98129 0 BSK WHEELLAB 16024 SE 142ND PL RENTON WA 980597518 811327152 501(C)(3) 35622 0 BSK WORLD RELIEF CORPORATION OF NATIONAL ASSOCIATION OF EVANGELICALS 23835 PACIFIC HIGHWAY S STE 100 KENT WA 980322709 236393344 501(C)(3) 283732 0 RSIP YMCA OF GREATER SEATTLE 909 4TH AVE SEATTLE WA 981041108 910482710 501(C)(3) 37582 0 BSK 77 1 PART I, LINE 2: STAFF MONITOR GRANT COMPLIANCE BASED ON DELIVERABLES SET BY FUNDING SOURCES. SITE VISITS, FISCAL, AND NARRATIVE REPORTS ARE REQUIRED TO ENSURE THAT OUTCOMES ARE MET AND FUNDS ARE SPENT ACCORDING TO GRANT REQUIREMENTS. PART II, DESCRIPTION OF PROGRAM GRANTS: BSK - BEST STARTS FOR KIDS RSIP - REFUGEE SCHOOL IMPACT PROGRAM X X X X 0 0 0 0 0 0 0 0 0 ELIZABETH WHITFORD CEO 170743 0 0 0 0 0 5479 0 9244 0 185466 0 0 0 FORM 990, PART I, LINE 6: IN 2025, 8 VOLUNTEERS SERVED AS MEMBERS OF THE BOARD OF DIRECTORS. THE BOARD PRESIDENT SERVED ABOUT 4 HOURS/WEEK (208 HRS/YEAR). OTHER BOARD MEMBERS SERVED ABOUT 2 HOURS/WEEK (104 HRS/YEAR)ADDITIONALLY, 2 VOLUNTEERS (NON-BOARD) SERVED ON THE FINANCE COMMITTEE (ABOUT ONE HOUR/MONTH 12 HOURS/YEAR). FORM 990, PART VI, SECTION A, LINE 4 DURING THE YEAR, THE ORGANIZATION AMENDED ITS BYLAWS TO ADD PROVISIONS REGARDING BOARD RESIGNATION AND REMOVAL, CLARIFY THE DISTINCTION BETWEEN COMMITTEES OF DIRECTORS AND ADVISORY COMMITTEES, PERMIT REMOTE MEETINGS, REMOVE RULES OF PROCEDURE, AND INCLUDE LANGUAGE RELATED TO INDEMNIFICATION AND INSURANCE. THESE CHANGES WERE APPROVED BY THE BOARD OF DIRECTORS. NO OTHER GOVERNING DOCUMENTS WERE AMENDED. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS THE FORM 990 BEFORE IT IS FILED AND MAKES IT AVAILABLE FOR THE FULL BOARD AFTER IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO "COVERED PERSONS," DEFINED AS ANY SOWA DIRECTOR, OFFICER, OR MEMBER OF ANY COMMITTEE OF SOWA'S BOARD OF DIRECTORS THAT HAS AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS, AND THOSE SOWA EMPLOYEES WHO MAY BE DESIGNATED BY SOWA'S PRESIDENT. COVERED PERSONS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY FORM UPON JOINING THE BOARD AND ANNUALLY THEREAFTER. NO COVERED PERSON MAY ENGAGE IN ANY TRANSACTION OR ARRANGEMENT OR UNDERTAKE POSITIONS WITH OTHER ORGANIZATIONS THAT INVOLVE A CONFLICT OF INTEREST, EXCEPT IN COMPLIANCE WITH THIS POLICY. EVERY COVERED PERSON SHALL DISCLOSE ALL ACTUAL AND POTENTIAL CONFLICTS AND RECUSE THEMSELF FROM VOTING ON ANY TRANSACTION OR ARRANGEMENT IN WHICH THEY HAVE A POTENTIAL OR ACTUAL CONFLICT OF INTEREST AND SHALL NOT BE PRESENT WHEN ANY SUCH VOTE IS TAKEN. ALL DISCLOSURES INVOLVING A TRANSACTION OR ARRANGEMENT BEING CONSIDERED AT A MEETING OF THE BOARD OR A COMMITTEE SHALL BE MADE TO ALL MEMBERS PRESENT AT SUCH MEETING. ALL OTHER DISCLOSURES SHALL BE MADE TO THE PRESIDENT (WHO SHALL DISCLOSE THEIR CONFLICTS TO THE BOARD OF DIRECTORS). THE PRESIDENT SHALL DISCLOSE TO THE BOARD OF DIRECTORS ALL CONFLICTS OF INTEREST REPORTED TO THE PRESIDENT UNDER THIS POLICY. THE BOARD OF DIRECTORS WILL EVALUATE THE DISCLOSURES TO DETERMINE WHETHER THEY INVOLVE ACTUAL CONFLICTS OF INTEREST AND MY ATTEMPT TO DEVELOP ALTERNATIVES TO REMOVE THE CONFLICT FROM THE SITUATION. FORM 990, PART VI, SECTION B, LINE 15 IN 2022, SOWA CONTRACTED WITH AN EXTERNAL CONSULTING FIRM WHO USED NUMEROUS WAGE AND BENEFIT SURVEYS TO BENCHMARK SALARY RANGES FOR EACH POSITION IN THE ORGANIZATION. IN 2023, 2024, AND 2025 SOWA WORKED WITH THE SAME EXTERNAL CONSULTING FIRM TO DETERMINE THE APPROPRIATE PERCENTAGE TO AGE THE RANGES FOR THE POSITIONS BENCHMARKED IN THE PREVIOUS YEARS. NEWLY ADDED OR SUBSTANTIALLY REVISED POSITIONS WERE ALSO BENCHMARKED BY THIS CONSULTING FIRM. ADDITIONALLY, THE BOARD APPROVES A BUDGET EACH YEAR FOR TOTAL SALARY INCREASES. RAISES WERE AWARDED TO STAFF IN SEPTEMBER 2024 BASED ON THESE BENCHMARKS, EMPLOYEES' TENURE, THE BUDGETED SALARY INCREMENTS, AND OUR FINANCIAL POSITION AT THAT TIME. IN 2025, THE SALARY INCREMENTS FOR ALL STAFF AVERAGED 3.6%. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AND THE FORM 990 IS PUBLISHED ON OUR WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE PUBLIC.