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NEGOTIATED INDIRECT COST RATE AGREEMENT NON-FEDERAL ENTITY Working Wardrobes for a New Start 2000 E. McFadden Ave, Suite l 00 Santa Ana, CA 92705 UEI: F4CRDDMFY2A5 EIN: 33-0669145 DATE: 2/18/2025 FILE REF.: This replaces the agreement dated 1/17/2025 The indirect cost rate(s) contained in this Agreement are for use on grants, contracts, and other agreements with the Federal Government. This Agreement was negotiated by Working Wardrobes for a New Start (non-Federal entity) and the U.S. Department of Labor in accordance with the authority contained in the Federal Acquisition Regulation (FAR) for commercial entities, or Title 2 of the Code of Federal Regulations, Part 200 for nonprofit and state/local entities. This Agreement is subject to the limitations in Section II, A, below. When applicable, the rates presented in this Agreement may only be applied to: (!) cost- reimbursement contracts and (2) actual costs for materials in time-and-materials (T &M) contracts. Any indirect rates for labor costs in T &M, labor-hour and fixed-price contracts must be negotiated with the Contracting Officer during pre-award in accordance with FAR Part 15 .404-1 ( c ). SECTION I: RATES TYPE APPROVAL FROM TO RATE BASE LOCATION APPLY TO Indirect Final 01/01/2021 12/31/2021 16.40% SW-I Loe-I AP-I Indirect Provisional 01/01/2022 12/31/2022 17.04% SW-I Loe-I AP-1 Indirect Provisional 01/01/2023 12/31/2023 21.06% SW-I Loe-I AP-I Indirect Provisional 01/01/2024 12/31/2024 19.96% SW-I Loe-! AP-I Indirect Provisional 01/01/2025 12/31/2025 17.58% SW-I Loe-I AP-I (SEE SPECIAL REMARKS) BASE SW-1: Total direct salaries and wages including vacation, holiday, sick pay, other paid absences, and all applicable fringe benefits. LOCATION APPLY TO Loe-I: All Locations AP-I: All Programs l of6 EXHIBIT 2 City Council 10 – 230 7/1/2025