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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The 990 is prepared by a contracted CPA and is reviewed carefully by Splash's Director of Finance. A complete draft is then provided to the Board Treasurer and the rest of the Finance Committee to review. The draft is then provided to the Executive Director and the full Board for review prior to filing. Any and all questions and comments are addressed by the Splash Director of Finance who engages additional experts if necessary.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>On an annual basis all Splash officers and directors are required to review the Organization's conflict of interest policy and indicate their compliance in writing. If any potential conflict of interest is raised, in fact or appearance, the Board of Directors will ask any interested persons to recuse themselves from any discussion or vote before determining its response. The Board of Directors reserves the right to disallow any transactions or arrangements by a majority of the disinterested directors.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Directors reviews the Executive Director's compensation each year in executive session. The Executive Director is recused from these sessions so that none of the members involved in the determination of compensation have a conflict of interest. The Directors consider salaries of executives with similar responsibilities and in similar sized organizations as well as the financial needs of Splash before determining salary each year. The deliberation and decision are documented in the minutes of the executive session contemporaneously. The Executive Director and the management team use compensation reports and comparability data in determining salaries of other staff.</ExplanationTxt>
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          <CityNm>Seattle</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98101</ZIPCd>
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