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      <PayrollTaxesGrp>
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      <FeesForServicesLegalGrp>
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      <FeesForServicesAccountingGrp>
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      <FeesForServicesLobbyingGrp>
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        <ExplanationTxt>The Washington State Bar Foundation raises funds in support of the Washington State Bar Association programs that promote diversity within the legal profession and enhance the public's access to, and understanding of, the legal system. The Trustees of the Washington State Bar Foundation regularly receive reports on these programs at their meetings. The Washington State Bar Association also provides an annual request for funds, and reports on how the prior year's grant funds were used. All grantees provide a written report at the conclusion of the grant period, detailing their activities. Grantees are selected by a panel, including community members with lived experience, that uses an anonymous scoring matrix to determine best fit for the funding.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The members of the Washington State Bar Association Board of Governors constitute the members of the Washington State Bar Foundation.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>The members elect the Board of Trustees.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>The members approve changes to the Bylaws.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>All members of the Board of Trustees are provided a copy of the complete 990 tax return for review prior to its filing.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Washington State Bar Foundation Trustees are required to annually disclose any conflict or potential conflict; there is a written policy for addressing any conflicts.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The Washington State Bar Foundation has a procedure in place to address public records requests.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Rounding</ExplanationTxt>
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      <ExplanationTxt>Extension was filed and accepted. This return is due August 15, 2026.</ExplanationTxt>
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