<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-07T16:05:28-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>113245053</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ROSEN FEDERICO &amp; SULLIVAN</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>135 CROSSWAYS PARK DR SUITE LL03</AddressLine1Txt>
        <CityNm>WOODBURY</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11797</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>133859496</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BOWERY ARTS AND SCIENCE LTD</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BOWE</BusinessNameControlTxt>
      <PhoneNum>2126140504</PhoneNum>
      <USAddress>
        <AddressLine1Txt>310 BOWERY 2ND FLOOR</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10012</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBERT HOLMAN</PersonNm>
      <PersonTitleTxt>BD MEMBER, FOUNDER</PersonTitleTxt>
      <SignatureDt>2024-04-23</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ROBERT</PersonFirstNm>
        <PersonLastNm>HOLMAN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>VINCENT P SULLIVAN CPA</PreparerPersonNm>
      <PTIN>P00228462</PTIN>
      <PhoneNum>5166813783</PhoneNum>
      <PreparationDt>2024-04-29</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc6">
      <PrincipalOfficerNm>ROBERT HOLMAN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>310 BOWERY 2ND FLOOR</AddressLine1Txt>
        <CityNm>NEW YORK</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>10012</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>147818</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.BOWERYARTSANDSCIENCE.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1995</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>ENCOURAGE COOPERATION AMONG AND ADVANCEMENT OF POETS, PERFORMERS, WRITERS, PRODUCERS, PUBLISHERS AND OTHERS ENGAGED IN ARTISTIC ACTIVITIES; TO DEVELOP AND PRODUCE WORKS BY EMERGING POETS AND PERFORMANCE ON STAGE, TELEVISION, FILM AND OTHER MEDIA; TO CONDUCT TOURS AND HOLD EXHIBITIONS; TO PROMOTE THE STUDY, IMPROVEMENT AND ADVANCEMENT OF THE ARTS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>25</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>79764</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>141005</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>6708</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>746</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>105</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>80510</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>147818</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>21592</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>33</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>50384</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>80885</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>50384</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>102477</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>30126</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>45341</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>36613</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>82394</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>440</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>36613</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>81954</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>ENCOURAGE COOPERATION AMONG AND ADVANCEMENT OF POETS, PERFORMERS, WRITERS, PRODUCERS, PUBLISHERS AND OTHERS ENGAGED IN ARTISTIC ACTIVITIES; TO DEVELOP AND PRODUCE WORKS BY EMERGING POETS AND PERFORMANCE ON STAGE, TELEVISION, FILM AND OTHER MEDIA; TO CONDUCT TOURS AND HOLD EXHIBITIONS; TO PROMOTE THE STUDY, IMPROVEMENT AND ADVANCEMENT OF THE ARTS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>97482</ExpenseAmt>
      <GrantAmt>21592</GrantAmt>
      <RevenueAmt>6708</RevenueAmt>
      <Desc>ARRANGE FOR GROUPS OF POETS TO GIVE PERFORMANCES/READINGS TO SCHOOLS, UNIVERSITIES, NUYORICAN CAFES &amp; TOURING PROJECTS; TO ENCOURAGE COOPERATION AMONG AND ADVANCEMENT OF POETS, FILMMAKERS, PERFORMERS, WRITERS, PRODUCERS AND OTHERS ENGAGED IN ARTISTIC ACTIVITIES; TO DEVELOP AND PRODUCE WORKS BY EMERGING POETS AND PERFORMERS FOR PERFORMANCE ON STAGE, TELEVISION, FILM AND OTHER MEDIA; AND TO CONDUCT TOURS AND HOLD EXHIBITIONS TO PROMOTE STUDY, IMPROVEMENT AND ADVANCEMENT OF THE ARTS.</Desc>
      <TotalProgramServiceExpensesAmt>97482</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc7">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">true</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc5">false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc5">true</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>7</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <DAFExcessBusinessHoldingsInd>false</DAFExcessBusinessHoldingsInd>
      <TaxableDistributionsInd>false</TaxableDistributionsInd>
      <DistributionToDonorInd>false</DistributionToDonorInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>BOWERY ARTS &amp; SCIENCE LTD</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>2123346414</PhoneNum>
        <USAddress>
          <AddressLine1Txt>310 BOWERY 2ND FLOOR</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10012</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>RAM DEVINENI</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SOPHIE ELSBERG</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT HOLMAN</PersonNm>
        <TitleTxt>BD MEMBER, F</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLARD MORGAN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSHUA RAFF</PersonNm>
        <TitleTxt>BD MEMBR, CH</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHUCK SMITH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LILLY WEI</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>60300</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>80705</AllOtherContributionsAmt>
      <TotalContributionsAmt>141005</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <BusinessCd>711190</BusinessCd>
        <TotalRevenueColumnAmt>6708</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6708</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>6708</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>105</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>105</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>147818</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6813</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>21592</TotalAmt>
        <ProgramServicesAmt>21592</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>50</TotalAmt>
        <ProgramServicesAmt>50</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2325</TotalAmt>
        <ManagementAndGeneralAmt>2325</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>329</TotalAmt>
        <ProgramServicesAmt>230</ProgramServicesAmt>
        <ManagementAndGeneralAmt>66</ManagementAndGeneralAmt>
        <FundraisingAmt>33</FundraisingAmt>
      </AdvertisingGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>237</TotalAmt>
        <ManagementAndGeneralAmt>237</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>OUTSIDE SERVICES</Desc>
        <TotalAmt>27150</TotalAmt>
        <ProgramServicesAmt>27150</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FISCAL SPONSOR</Desc>
        <TotalAmt>25000</TotalAmt>
        <ProgramServicesAmt>25000</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>ARTIST FEES</Desc>
        <TotalAmt>14000</TotalAmt>
        <ProgramServicesAmt>14000</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SOCIAL MEDIA</Desc>
        <TotalAmt>7464</TotalAmt>
        <ProgramServicesAmt>7464</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>4330</TotalAmt>
        <ProgramServicesAmt>1996</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2334</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>102477</TotalAmt>
        <ProgramServicesAmt>97482</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4962</ManagementAndGeneralAmt>
        <FundraisingAmt>33</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>32779</BOYAmt>
        <EOYAmt>82394</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>27385</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>27385</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>238</BOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>3596</BOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>36613</BOYAmt>
        <EOYAmt>82394</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <EOYAmt>440</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>440</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>36613</BOYAmt>
        <EOYAmt>81954</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>36613</BOYAmt>
        <EOYAmt>81954</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>36613</BOYAmt>
        <EOYAmt>82394</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>45341</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc7">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>50912</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>39789</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>62270</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79764</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>141005</CurrentTaxYearAmt>
        <TotalAmt>373740</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>78129</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>18096</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7868</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>746</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6813</CurrentTaxYearAmt>
        <TotalAmt>111652</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>129041</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>57885</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>70138</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>80510</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>147818</CurrentTaxYearAmt>
        <TotalAmt>485392</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus2YearsAmt>7000</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>7000</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus2YearsAmt>7000</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>7000</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>478392</PublicSupportTotal509Amt>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus2YearsAmt>12500</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>12500</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>129041</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>57885</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>82638</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>80510</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>147818</CurrentTaxYearAmt>
        <TotalAmt>497892</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.96080</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.70300</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <SolicitedAssetsSaleInd>false</SolicitedAssetsSaleInd>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>27385</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>27385</DepreciationAmt>
      </OtherLandBuildingsGrp>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc5">
      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>ARTIST'S PROJECTS</GrantTypeTxt>
        <RecipientCnt>1</RecipientCnt>
        <CashGrantAmt>11592</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>ARTIST'S PROJECTS</GrantTypeTxt>
        <RecipientCnt>1</RecipientCnt>
        <CashGrantAmt>10000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>ENCOURAGE COOPERATION AMONG AND ADVANCEMENT OF POETS, PERFORMERS, WRITERS, PRODUCERS, PUBLISHERS AND OTHERS ENGAGED IN ARTISTIC ACTIVITIES; TO DEVELOP AND PRODUCE WORKS BY EMERGING POETS AND PERFORMANCE ON STAGE, TELEVISION, FILM AND OTHER MEDIA; TO CONDUCT TOURS AND HOLD EXHIBITIONS; TO PROMOTE THE STUDY, IMPROVEMENT AND ADVANCEMENT OF THE ARTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE VOLUNTEERS CONSIST OF ALL THE BOARD MEMBERS OF THE ORGANIZATION. THEY GOVERN THE ORGANIZATION AND MANAGE ITS DAY TO DAY ACTIVITIES. THEY ALSO PARTICIPATE IN ITS VARIOUS PROGRAM ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>ROBERT HOLMAN SOPHIE ELSBERG ART DIR DIRECTOR FATHER/DAUGHTER</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS DISTRIBUTED VIA EMAIL TO ALL CURRENT BOARD MEMBERS AND OFFICERS. THE PRESIDENT MUST PROVIDE VERBAL APPROVAL OF THE FORM 990 BEFORE IT IS FILED. THE OTHER MEMBERS ONLY ASK QUESTIONS IF ANY ARISE, AS FORMAL APPROVAL IS NOT NEEDED FROM THEM (LACK OF EMAIL RESPONSE IS DEEMED APPROVAL).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>IN 2021 THE BOARD DID COMPLY WITH THE MONITORING OF THE CONFLICT OF INTEREST POLICY. THE ORGANIZATION MONITORS VIA ANNUAL INTERVIEWS WITH OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES. IF A CONFLICT ARISES, BOARD MEMBERS MUST ABSTAIN FROM VOTING ON THE MATTER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE ON A REGULAR BASIS. NO PERSONS WITH A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT ARE INVOLVED IN SUCH DELIBERATIONS. THE BOARD OF DIRECTORS REVIEWS COMPARABLE COMPENSATION DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS AS A BASIS FOR DETERMINING THE REASONABLENESS OF THE EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES IS REVIEWD ON A REGULAR BASIS BY THE BOARD OF DIRECTORS. THE BOARD USES COMPARABLE COMPENSATION DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS TO DETERMINE THE APPROPRIATE COMPENSATION LEVELS FOR EACH POSITION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>BOWERY ARTS AND SCIENCE, LTD. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
