Baltimore Under Ground Science Space Inc

“Initially, a draft of the completed Form 990 and supporting schedules is reviewed by the entity's officers and its finance committee. Thereafter, the draft is reviewed by all remaining members of the Board of Directors. All parties review the data, have an opportunity to offer refinements to narrative language as well as the overall presentation, and provide approval. Copies of the Form 990 package, as it is then to be filed with IRS, are provided to the full Board of Directors. The complete product, with supporting schedules, is then electronically submitted to IRS.”

“Semi-annually, members of management and members of the Board of Directors are required to review and sign a conflict-of-interest form, which form discloses any such issue. Forms are reviewed to ensure compliance and any areas of concern are thoroughly discussed and remedied at the time, and throughout the year. Board members having a conflict of interest are required to recuse themselves from voting on matters for which they have a conflict.”

“In contemplation of any new hirings, management consults industry pay scales and similar nonprofits for as-needed guidance, documenting such information and decision-making in contemporaneous minutes of Board of Directors meetings.”

“The organization maintains copies of its governing documents, conflict-of-interest policy (and other policies) and financial statements, which are available for inspection during regular business hours at the organization's office. The organization complies with all requests, written or oral, for copies of these documents.”

“U.S. taxpayers, including not-for-profit entities, wishing to perpetuate their de minimis safe-harbor election from year to year, are required to append such election, annually and every tax year, to the rear of the filed return, whether a tax return or an information return. Such attachment, however, is not feasible with electronic filing. In lieu thereof, such election is made here, on Schedule O, having the same force as if appended to the rear. Section 1.263(A)-1(F) De Minimis Safe-Harbor Election: Taxpayer Name: Baltimore Under Ground Science Space, Inc.; Taxpayer Address: 101 North Haven Street, Suite 105, Baltimore, MD 21224-1635; Taxpayer FEIN: 46-0738285.”

“In 2023, BUGSS expanded its youth courses and school programs to now include summer camps.”

“Costs totaling $13,767.”

“Rounding.”