Foundation Escalera Inc.

“.”

“Bryson Garbett and Jan 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 2022 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”

“| Description:, Expense Amount:, Grants Amount:, Revenue Amount:| SCHOOL BUILDING and RSA LEARNING CENTERS. Escalera built a school in the village of Yaltem and began a collaboration with Family Health International to start a program of listening and learning groups with indigenous beneficiaries., $65724, $0, $0|”

“| Description:, Explanation:, Amount:| The expense of 31,907 is the expenditure of the donated professional services shown as a donation in Part XI line 6. Debit of 1,124,338 is an adjustment to liabilities for changes to student scholarship payments, change in scholarship liabilities and expenditure of in-kind, $-1156247|”