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THAT STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN FINANCIAL STATEMENT. IT ALSO PROVIDES GUIDANCE FOR DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY LWOG AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES HAVE THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. THE DRAFT OF THE FORM IS THEN PROVIDED TO THE ORGANIZATION'S EXECUTIVE DIRECTOR AND TREASUER FOR REVIEW. ANY CHANGES TO THE DOCUMENT ARE INCORPORATED INTO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY STATEMENT IS MADE AVAILABLE TO EACH VOTING MEMBER OF THE GOVERNING BOARD, OFFICERS, AND EMPLOYEES. ALL SIGN A STATEMENT OF UNDERSTANDING CONCERNING REPORTING OF POTENTIAL CONFLICTS OF INTEREST. EACH VOTING MEMBER OF THE GOVERNING BOARD, OFFICERS, AND EMPLOYEES ARE ALSO REQUIRED TO COMPLETE A SEPARATE CONFLICT OF INTEREST QUESTIONNAIRE ON AN ANNUAL BASIS. IF A CONFLICT OF INTEREST IS DISCLOSED, ALL MATERIAL FACTS ARE PRESENTED, AND AFTER ANY DISCUSSIONS WITH THE INTERESTED PERSON, THE REMAINING DIRECTORS, OFFICERS, KEY EMPLOYEES OR COMMITTEE MEMBERS, IN THE ABSENCE OF THE INTERESTED PARTY, DECIDE IF A CONFLICT OF INTEREST EXISTS. A WRITTEN RECORD ON ANY REPORTED OF POSSIBLE CONFLICT AND OF ANY ADJUSTMENTS MADE TO AVOID POSSIBLE CONFLICTS OF INTEREST ARE KEPT BY THE BOARD PRESIDENT AND KEY STAFF. MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD FORM 990, PART VI, SECTION B, LINE 15 THE HIRING COMMITTEE DETERMINES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE HIRING COMMITTEE IS MADE UP OF THE BOARD PRESIDENT, BOARD VICE-PRESIDENT AND BOARD TREASURER. THE MINUTES REFER TO ENTERING INTO AN EXECUTIVE SESSION FOR PERSONNEL PERFORMANCE REVIEW, BUT DETAILS OF THE DISCUSSION ARE NOT PROVIDED IN THE MINUTES. THE SALARY RANGE WAS DEVELOPED BASED ON A COMBINATION OF THE REQUIREMENTS OF THE POSITION; LEVEL OF EXPERIENCE, EDUCATION AND PERFORMANCE OF THE EXECUTIVE DIRECTOR; ABILITY TO PAY. A COPY OF THE 2022 COLORADO NONPROFIT SALARY & BENEFITS SURVEY, PROVIDED BY THE COLORADO NONPROFIT ASSOCIATION WAS ALSO CONSIDERED. AS PART OF THE ANNUAL REVIEW PROCESS, JOB DESCRIPTIONS AND SALARY RANGES ARE EVALUATED FOR ALL EMPLOYEES ON AN ANNUAL BASIS. DATA FROM THE 2022 COLORADO NONPROFIT SALARY & BENEFITS SURVEY, PROVIDED BY THE COLORADO NONPROFIT ASSOCIATION IS USED TO EVALUATE APPROPRIATE SALARY RANGES. EXPERIENCE, EDUCATION, AND PERFORMANCE ARE OTHER FACTORS CONSIDERED IN DECISION MAKING. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE INCLUDED IN THE MONTHLY BOARD PACKETS, WHICH ARE ON THE ORGANIZATION'S WEBSITE. THE BYLAWS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 338,313. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 338,313. FORM XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.