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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>Mabou Mines Development Foundation, Inc. is a not-for-profit organization exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and has been designated as an organization that is not a private foundation. Management has evaluated all income tax positions and concluded that no disclosures relating to uncertain tax positions are required in the financial statements.</ExplanationTxt>
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        <ExplanationTxt>Under Article IV, Section 4.1 of Mabou Mines' Bylaws, the Members of the Corporation are several specified individuals. For the tax year beginning 7/01/2020 and ending 6/30/2021, the Members of Mabou Mines were Sharon Fogarty and Karen Kandel.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Mabou Mines' Board of Directors are sent Form 990 for review prior to filing. Each Director replies via email that they have reviewed and approved the tax return.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization requires that Board members and Key Employees disclose relationships in terms of conflict of interest policty.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>The compensation level of the key employees is determined through discussion at management meetings and based on the aanual budget. None of the officers is compensated for their work as Board Members.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Mabou Mines Financial Statements are available to the public via Guidestar.org . Conflict of interest and other governing documents are available to the public upon request.</ExplanationTxt>
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