2024-05-14T15:19:56-05:00 2023-12-31 010523282 Berry Dunn McNeil & Parker LLC 2211 Congress St Portland ME 04102 990 2023-01-01 462612143 Scratch Foundation SCRA 8572335422 459 Columbus Ave 1112 New York NY 10024 Margaret Honey President and CEO 8572335422 2024-05-14 1 Margaret Honey 999009999 1 Melissa Magoon CPA P01712842 2077752387 2024-05-14 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z X Margaret Honey 459 Columbus Ave 1112 New York NY 10024 8787076 0 X scratchfoundation.org X 2013 DE Scratch Foundation (the Foundation) is a nonprofit organization that develops and supports the Scratch programming language and online community. The Foundation's mission is to provide young people with digital tools and opportunities to imagine, create, share, and learn. As children create and share stories, games, and animations with Scratch, they learn to think creatively, reason systematically, and work collaboratively, which are essential skills for everyone in today's society. Scratch was originally developed at the Massachusetts Institute of Technology Media Lab, and moved to the Scratch Foundation in 2019. 6 5 87 5 0 0 14904396 8534575 15000 15000 95037 197597 26619 23173 15041052 8770345 552500 1552310 0 0 9530591 10519943 67147 0 881562 5197430 2903478 15347668 14975731 -306616 -6205386 13703238 6402212 1669657 979931 12033581 5422281 X See Schedule OScratch Foundation (the Foundation) is a nonprofit organization that develops and supports the Scratch programming language and online community. The Foundation's mission is to provide young people with digital tools and opportunities to imagine, create, share, and learn. As children create and share stories, games, and animations with Scratch, they learn to think creatively, reason systematically, and work collaboratively, which are essential skills for everyone in today's society. Scratch was originally developed at the Massachusetts Institute of Technology Media Lab, and moved to the Scratch Foundation in 2019. 0 0 10105721 1552310 15000 Scratch is a creative programming language and the world's largest online coding community for children and teens. In 2023, 20.4 million online users from every country in the world created more than 162 million Scratch projects. 10105721 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 17 0 1 87 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA MA NY X Gerwin Eje 8572335422 459 Columbus Ave Unit 1112 New York NY 10024 X Mindee Barham Past Executive Director 40.00 X 360135 0 49656 Sarah Smirnoff Past Executive Director 40.00 X 375640 0 14090 Robert Carr Past Chief Product Officer 40.00 X 328528 0 26534 Shawna Young Former Executive Director 40.00 X 293478 0 0 Maria Janelli Interim Executive Director 40.00 X 231154 0 25665 Elaine Atherton Director of SEC 40.00 X 197298 0 40023 La Shauna Nichols Past Manager, Software Engineering 40.00 X 197868 0 36071 Tiffany Gagnon Design Director 40.00 X 179224 0 45450 Yvette Philip Director of Finance & Admin. 40.00 X 199738 0 21309 Kevin Bedeau Head of Product 40.00 X 195443 0 17665 Christopher Willis-Ford Principal Software Engineer 40.00 X 179671 0 30928 Margaret Honey President/Chair 5.00 X X 0 0 0 David M Siegel Vice-Chair 0.50 X X 0 0 0 Ursula Burns Board Member 0.50 X 0 0 0 Champika Fernando Board Member 0.50 X 0 0 0 Christina Miller Board Member 0.50 X 0 0 0 Mitchel Resnick Board Member 2.00 X 0 0 0 Sheri Womack Secretary 1.00 X 0 0 0 Richard A Sauer Treasurer 0.50 X 0 0 0 2738177 0 307391 35 1 1 0 InData Corp 390 Riverside Drive Apt 10B New York NY 10025 Consulting Services 343244 Amazon Web Services Inc 445 Hamilton Ave Seattle WA 981248423 Cloud Based Hosting Services 221263 Cavanaugh Leahy & Company LTD 900 Palmer Road 4J Bronxville NY 10708 Engineering Consulting Services 173880 Insource Services Inc PO Box 427 Newton MA 02464 Engineering and Finance Consulting Servi 160274 Two Sigma Investments LP 100 Avenue of the Americas Floor 1 New York NY 10013 Accounting Services 116205 6 8534575 100422 8534575 Developing Content and 541700 15000 15000 15000 197597 197597 15322 16731 -1409 -1409 Other Income 900099 24582 24582 24582 8770345 15000 0 220770 843210 843210 709100 709100 1632449 515574 1116875 7260964 5507322 1073640 680002 239278 180391 31720 27167 771641 632258 97726 41657 615611 429057 133646 52908 14658 14658 74438 74438 1198948 661115 492494 45339 116349 411 115938 137080 33986 95581 7513 377132 226090 151042 469713 392 469321 234087 210223 15705 8159 117373 114944 1204 1225 62672 17960 41872 2840 26433 26433 Loss on Disposal of Equ 42226 17238 24491 497 Miscellaneous 17230 558 4510 12162 Professional Developmen 15139 5892 7154 2093 14975731 10105721 3988448 881562 X 228178 263588 11691307 4525507 191719 843645 45000 122559 65125 184053 127832 138638 56221 1135191 497951 150646 150175 13703238 6402212 451010 433484 1218647 546447 1669657 979931 X 7425470 2418145 4608111 3004136 12033581 5422281 13703238 6402212 X -6205386 -405914 X X 0 1 X 1 0 X 4484633 6969705 9994913 14904396 8534575 44888222 4484633 6969705 9994913 14904396 8534575 44888222 29105932 15782290 95046 58569 41278 123554 197597 516044 9021 24582 33603 45437869 280000 0.34730 0.41710 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Income - 2022 Amount: $ 9,021. 2023 Amount: $ 24,582. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 184053 127832 56221 56221 Operating Lease Liability 546447 546447 16931710 8144634 16731 8161365 8770345 0 8770345 23137096 8144634 16731 8161365 14975731 0 14975731 Part XI, Line 2d - Other Adjustments: Cost of Sales 16,731. Part XII, Line 2d - Other Adjustments: Cost of Sales 16,731. 1 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 0 Grants to Recipients Located in the Region Education 30000 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 0 0 Grants to Recipients Located in the Region Education 150000 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina Faso, 0 0 Grants to Recipients Located in the Region Education 187100 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 Grants to Recipients Located in the Region Education 231000 South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, 0 0 Grants to Recipients Located in the Region Education 81000 North America 0 0 Grants to Recipients Located in the Region Education 30000 0 0 0 0 0 0 709100 0 709100 South America Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 South America Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 South America Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 75000 International Wire Transfer 0 South America Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 South America Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 North America Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 North America Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 South America Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Europe (Including Iceland & Greenland) Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Sub-Saharan Africa Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Europe (Including Iceland & Greenland) Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Europe (Including Iceland & Greenland) Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 10000 International Wire Transfer 0 South Asia Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 25000 International Wire Transfer 0 Europe (Including Iceland & Greenland) Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 South Asia Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 10000 International Wire Transfer 0 Sub-Saharan Africa Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 7500 International Wire Transfer 0 Sub-Saharan Africa Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Europe (Including Iceland & Greenland) Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 7000 International Wire Transfer 0 East Asia and the Pacific Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 South Asia Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 16000 International Wire Transfer 0 South Asia Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 South Asia Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 East Asia and the Pacific Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Sub-Saharan Africa Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Sub-Saharan Africa Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Sub-Saharan Africa Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Sub-Saharan Africa Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 14600 International Wire Transfer 0 Sub-Saharan Africa Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Europe (Including Iceland & Greenland) Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Europe (Including Iceland & Greenland) Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Europe (Including Iceland & Greenland) Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Sub-Saharan Africa Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Sub-Saharan Africa Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Europe (Including Iceland & Greenland) Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 14500 International Wire Transfer 0 Europe (Including Iceland & Greenland) Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 64500 International Wire Transfer 0 Sub-Saharan Africa Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Sub-Saharan Africa Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 Europe (Including Iceland & Greenland) Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 45000 International Wire Transfer 0 Sub-Saharan Africa Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 15000 International Wire Transfer 0 38 1 0 0 0 0 0 0 Part I, Line 2: Grants given to Foreign equivalents of non profit organizations were unrestricted in use. Non public charity equivalents must provide a Grant Report which includes a full, detailed accounting of expenditures of Grant funds, including a confirmation that the funds have been spent exclusively toward the Purpose, as well as a narrative of what was accomplished by the use of such funds during the reporting period (including a description of progress made in fulfilling the Purpose of the Grant and a confirmation of Grantee's compliance with the terms of this Agreement). Grantees shall also inform the Organization of any material change in its operating budget and expenses, including, but not limited to, material variations in executive compensation. Grantee also agrees to provide the Organization with a copy of all materials developed or published using the Grant. Moreover, the Grant Reports shall include any other information requested by the Organization reasonably in advance of the due date of the relevant Grant Report. Funds not fully expended must be returned. 1 AVID Center 9797 Aero Drive Suite 100 San Diego CA 92123 330522594 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Baton Rouge STEM 3614 Holly Street Zachary LA 70791 880544094 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Boolean Girl Inc 815 N Barton St Arlington VA 22201 821408294 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Code Savvy PO Box 16628 Minneapolis MN 55416 463760347 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. CodeVA 300 East Broad Street Richmond VA 23219 464339704 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Cornell University 377 Pine Tree Rd Ithaca NY 14850 150532082 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. DC Health and Wellness 401 H Street NE Lower Level Washington DC 20002 873146033 501(c)(3) 10000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Boston College 140 Commonwealth Ave 129 Lake - Room 440 Chestnut Hill MA 02467 042103545 501(c)(3) 240000 0 Continue the work of bringing creative coding through ScratchJr to millions of children and educators all over the world. St Vrain Valley School District 395 S Pratt Parkway Longmont CO 80501 846014380 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. East Fort Worth Montessori School 501 Oakland Blvd Fort Worth TX 76103 752733968 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Museum of Science 1 Science Park Boston MA 021141099 042103916 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Friends of Lindblom 3359 S Calumet Ave Chicago IL 60616 473918930 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Girls Who Code Inc 1250 Broadway 17th Floor New York NY 10001 300728021 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Harvard University 1033 Massachusetts Ave 2nd Fl Cambridge MA 02138 042103580 501(c)(3) 100000 0 This award would support the updating and redesign of the Creative Computing Online Workshop to relaunch in 2024, the co-design of a Scratch Education Collaborative workshop, presenting at the 2024 Scratch Conference, and continued engagement between the Scratch Foundation and the Creative Computing Lab, including internship and research opportunities for your undergraduate and graduate students at Harvard. Maine Mathematics and Science Alliance PO Box 2246 Augusta ME 04338 223181644 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. The Hidden Genius Project 1441 Franklin St Fourth Fl Oakland CA 94612 460689949 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Mississippi State University PO Box 5307 Mississippi State MS 39762 646000819 501(c)(3) 30000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Nextech Org Inc 615 N Alabama Street Suite 300 Indianapolis IN 46204 453362871 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. University of North Florida 1 UNF Drive Jacksonville FL 32224 592976169 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Panucation Inc 967 E Parkcenter Blvd 141 Boise ID 837066721 832573395 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Metropolitan Nashville Public Schools 2601 Bransford Avenue Nashville TN 37204 620717138 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Stanislaus County Office of Education 1100 H Street Modesto CA 95354 946002388 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. STEAM for Vietnam Foundation 211 Hudson Bay St Foster City CA 94404 850888587 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. STEM NOLA 4910 Drexel Dr Xavier University Box 61 New Orleans LA 70125 464516976 501(c)(3) 50000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. The Clubhouse Network 2101 Washington St Roxbury MA 02119 821178906 501(c)(3) 50000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. Trussville City Schools 476 Main Street Trussville AL 35173 680595540 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. University of California San Diego 9500 Gilman Dr La Jolla CA 920930967 956006144 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. University of St Thomas 2115 Summit Avenue Saint Paul MN 55105 410693970 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. University System of Maryland 3300 Metzerott Rd Adelphi MD 20783 526002033 501(c)(3) 15000 0 Development and facilitation of free coding workshops for kids, localization of materials to increase cultural relevance, and to scale your engagement with educators. 29 0 Part I, Line 2: All grants provided to US organizations were tax exempt 501(c)(3) organizations, so no additional monitoring was deemed necessary. X X X 1 0 0 0 0 0 0 1 0 Mindee Barham Past Executive Director 208020 0 0 0 152115 0 11189 0 38467 0 409791 0 0 0 Sarah Smirnoff Past Executive Director 220050 0 0 0 155590 0 12274 0 1816 0 389730 0 0 0 Robert Carr Past Chief Product Officer 209016 0 0 0 119512 0 0 0 26534 0 355062 0 0 0 Shawna Young Former Executive Director 0 0 0 0 293478 0 0 0 0 0 293478 0 0 0 Maria Janelli Interim Executive Director 213500 0 0 0 17654 0 11223 0 14442 0 256819 0 0 0 Elaine Atherton Director of SEC 196185 0 1113 0 0 0 9105 0 30918 0 237321 0 0 0 La Shauna Nichols Past Manager, Software Engineering 178998 0 0 0 18870 0 10145 0 25926 0 233939 0 0 0 Tiffany Gagnon Design Director 179224 0 0 0 0 0 6650 0 38800 0 224674 0 0 0 Yvette Philip Director of Finance & Admin. 199738 0 0 0 0 0 7650 0 13659 0 221047 0 0 0 Kevin Bedeau Head of Product 195443 0 0 0 0 0 0 0 17665 0 213108 0 0 0 Christopher Willis-Ford Principal Software Engineer 179671 0 0 0 0 0 7101 0 23827 0 210599 0 0 0 Part I, Line 4a Shawna Young, Former Executive Director, received a severance payment of $293,478 during 2023. Sarah Smirnoff, Past Executive Director, received a severance payment of $131,250 during 2023. Mindee Barham, Past Executive Director, received a severance payment of $131,250 during 2023. Robert Carr, Past Chief Product Officer, received a severance payment of $85,680 during 2023. Part I, Line 7 Employees of the Organization received bonuses during 2023 based on merit. Two Sigma Investments David M. Siegel 116205 See Part VBusiness transactions with the Foundation conducted by the Officer of theFoundation are not excess benefit transactions. The Foundation is payingmarket rates for the services provided by Two Sigma Investments. 0 Form 990, Part IV, Line 28c and Schedule L: David M. Siegel is the Board member and co-founder of Two Sigma Investments, LP (TSI). He serves as the Vice-Chair of the Board. During 2023, the Foundation paid TSI $116,205 for administrative services contract. X 1 100422 Stock Market Value 0 0 1 0 Form 990, Part VI, Section A, line 2 David M. Siegel (Vice Chair of the Scratch Board) is the Co-Chairman of Two Sigma Investments, LP. Sheri Womack (Board Secretary) and Richard Sauer (Board Treasurer) are employees of Two Sigma Investments, LP. Form 990, Part VI, Section A, line 6 The Organization has two members who were elected by the sole incorporator. Form 990, Part VI, Section A, line 7a The members have the right to appoint individuals to the Board of Directors. Form 990, Part VI, Section B, line 11b The Form is prepared by a third party. The Form 990 goes through a detailed review internally by the Treasurer. Once the return has gone through this review, the final Form 990 is distributed via email to each member of the Board of Directors for their review and comment and with a recommendation to file the return with the IRS. Form 990, Part VI, Section B, line 12c The conflict of interest policy and disclosure form are sent to every board member and corporate officer on an annual basis. During the course of board meetings, board members disclose any conflicts related to the agenda item/discussion and abstain from voting. Whenever appropriate, the board member would be excused from the room during discussion and voting. To ensure the foundation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews of this policy are conducted. Form 990, Part VI, Section B, line 15a The Foundation will enter into a written compensation arrangement, specifying the date and terms of any arrangement whereby the foundation will pay compensation to a person, company or entity, prior to paying compensation to any person, company, or entity. The Foundation can only enter into a compensation arrangement with the approval of a majority of Board of Directors. When determining whether to vote for a proposed compensation arrangement, the Board of Directors considers information about compensation paid by similarly situated taxable or tax-exempt organizations for similar services, current compensation surveys compiled by independent firms, or actual written offers from similarly situated organizations. The Foundation will record in writing the information on which it bases its decision to approve a compensation arrangement. Form 990, Part VI, Section C, line 19 The Organization considers requests for financial statements, governing documents or conflict of interest policy on a case by case basis. Form 990, Part VII: Richard Sauer is an employee of Two Sigma Investments, LP ("TSI") and was paid for the services he provided to the Foundation through a management contract the Foundation has with TSI. Payments by the Foundation for such services of this officer were made to TSI quarterly in arrears. Total payments received by TSI for accounting services in 2023 were $116,205. The amount paid to TSI for services rendered includes services provided by other employees of TSI to Scratch Foundation, and is not exclusive to Richard Sauer. The actual amount of compensation paid by TSI to Richard Sauer for services rendered to the Foundation is not known by the filing organization. Form 990, Part X, Line 10: Land, Buildings, and Equipment Section 1.263(a)-3(n) Election: Scratch Foundation 201 South Street, Suite 1-102 Boston, MA 02111 EIN 46-2612143 Scratch Foundation is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n). Form 990, Part XI, line 9: Financial Statement Restatement -405,914. Form 990, Part XI, Line 9: The financial statements as of and for the year ended December 31, 2022 have been restated to properly reflect the Foundation's liability for accrued vacation. Beginning net assets without donor restrictions decreased by $248,761 to record the liability as of December 31, 2021. The change in net assets without donor restrictions decreased by $157,153, with a corresponding increase in salaries in the statements of functional expenses for the year ended December 31, 2022. The cumulative effect of the restatement was an increase in accrued payroll and related liabilities and a decrease in net assets without donor restrictions of $405,914 as of December 31, 2022.