Audit 323121

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards presents the federal grant expenditures of Rockefeller Philanthropy Advisors, Inc. (“RPA”) for the year ended December 31, 2023. The schedule was prepared using the accrual basis of accounting and is in accordance with the provisions of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic consolidated financial statements. De Minimis Rate Used: Both Rate Explanation: RPA has elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance on grants that were permissible. The accompanying schedule of expenditures of federal awards presents the federal grant expenditures of Rockefeller Philanthropy Advisors, Inc. (“RPA”) for the year ended December 31, 2023. The schedule was prepared using the accrual basis of accounting and is in accordance with the provisions of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic consolidated financial statements.

Title: NOTE 2 - INDIRECT COST RATE Accounting Policies: The accompanying schedule of expenditures of federal awards presents the federal grant expenditures of Rockefeller Philanthropy Advisors, Inc. (“RPA”) for the year ended December 31, 2023. The schedule was prepared using the accrual basis of accounting and is in accordance with the provisions of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic consolidated financial statements. De Minimis Rate Used: Both Rate Explanation: RPA has elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance on grants that were permissible. RPA has elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance on grants that were permissible.