Foundation Escalera Inc.

“Board members Bryson Garbett and Jon Nieporte form the Executive Committee with responsibility to make decisions in situations where quick turnaround is needed.”

“Bryson Jan and David Garbett have a family relationship”

“A copy of the return is provided to the president and governing board. Comments and approval are requested prior to filing.”

“Each director principal officer and member of a committee with governing board delegated powers annually signs a statement affirming that he or she understands and will comply with the conflict of interest policy. Periodic reviews are conducted. Persons covered under the policy are any director principal officer or member of a committee with board-delegated powers. The level at which determinations of conflict are made as well as the level at which actual conflicts are reviewed is the governing board or Executive committee. Persons with a potential conflict may make a presentation at the governing board or committee meeting but after the presentation he or she leaves the meeting during the discussion of and vote on the transaction or arrangement involving the possible conflict of interest.”

“As per Escalera's Compensation Review Policy the foundation's Executive Committee annually evaluates the Executive Director and any other top management officials on his her performance and compensation. The HR committee presents research on comparability data from a variety of independent sources for board review. The board documents how it reached its decisions including the data on which it relied in minutes of the meeting during which the compensation was approved. The board members are volunteers who are not compensated by Escalera and operate independently without undue influence from the Executive Director. In 2020 Escalera did not have an Executive Director but operated under the Board Chair's guidance with a country director in Mexico.”

“Upon request. Financial statements are available publicly on Escalera's website”

“We are re-submitting our Form 990 electronically. We originally submitted the paper form which was received by the IRS in August 2021. We received in April a return letter from the IRS notifying us to submit the form electronically.”

“| Description:, Expense Amount:, Grants Amount:, Revenue Amount:| School Building. In 2020 Escalera had a few expenses related to its 2019 school build in Bayalemó Chiapas. Planned additional school builds were not possible due to the COVID-19 pandemic. Studies show that a new school with decent infrastructure increases student learning time by an average of 12%. Students who learn under tarps and in shacks lose about six weeks of school due to bad weather and teachers who show up less often. Total Expenses are $121 actual expenditures + $3,296 in-kind donated professional services = $3,417, $121, $0, $0|”

“| Description:, Explanation:, Amount:| expenditure of in-kind services, For the expenditure of the donated professional services shown as a donation in Part XI line 6, $-50128| scholarship commitments, Scholarships to Escalera's students are multi-year grants to ensure students stay in school, $-706000|”