The Bridge Avenue School

“The 990 is shared reviewed by board members annually.”

“The Board reviews the 990 and accounting policies annually.”

“Upon Request”

“Section 1.263(a)-1(f) De Minimis Safe Harbor Election Taxpayer Name: The Bridge Avenue School Address: 3389 Fulton Road, Cleveland, OH 44109 Taxpayer Identification Number (EIN): 20-1904717 Tax Year Ending: June 30, 2025 Election Statement Pursuant to Treasury Regulation Section 1.263(a)-1(f), The Bridge Avenue School hereby elects to apply the De Minimis Safe Harbor for the tax year ending December 31, 2025. 1. Scope and Threshold The Bridge Avenue School has established and consistently maintained written accounting procedures, in place at the beginning of the taxable year, to expense the cost of tangible property with a unit cost that does not exceed a specified dollar amount. De Minimis Threshold: $2,500 Basis for Election: The Bridge Avenue School does not have an Applicable Financial Statement (AFS) as defined by Treasury Regulation Section 1.263(a)-1(f)(4). Application: This election applies to all expenditures for tangible property (including property acquired for $2,500 or less per invoice or item, and materials and supplies) that meet the requirements of the De Minimis Safe Harbor under Section 1.263(a)-1(f). 2. Required Attestation The Bridge Avenue School attests that: The organization has in place, and consistently follows, a written policy requiring the immediate expensing of all eligible expenditures meeting the criteria of the safe harbor for both non-tax and tax purposes. The organization treats all such expenditures consistently as expenses on its books and records. 3. Filing Requirement This statement is attached to and submitted with the organization's timely filed original federal tax return (Form 990) for the taxable year ending June 30, 2025.”

“This year, our Board has adapted the DeMinimis Safe Harbor Policy. Based on this policy, we have reevaluated our assets to more accurately reflect depreciation and capitalization of our assets.”