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        <FormAndLineReferenceDesc>Part II:</FormAndLineReferenceDesc>
        <ExplanationTxt>Eleanor McFadden receives compensation from a related organization, Frontier Science Scotland which is located in Scotland. Eleanor is a resident of Scotland and does not receive a W-2 or 1099-NEC in the US. The amounts reported on Schedule J, Part II have been converted from GBP to USD.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Frontier has a conflict of interest policy that applies to all employees and Board members. A conflict of interest form is circulated annually with a disclosure and information regarding our policy, forms are required to be completed by all employees and Board members. Potential conflicts of interest are required to be disclosed. All employee forms are collected and reviewed by the COO for conflicts of interest. All Board member conflict of interest forms are reviewed by the Board Chair and Secretary for conflicts of interest. Our policy contains a duty to disclose whenever a potential conflict of interest may arise. If there is a disclosure of interest these are reviewed by the COO, CFO, and the Board. If a Board member is the party, and this is a newly disclosed potential conflict of interest, they are asked to leave the Board meeting while determination of a conflict of interest is discussed and voted upon. Remaining Board members will decide if a conflict of interest exists. The Chairperson of the Governing Board shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>The compensation committee is a subcommittee of the Board and is made up of three Frontier board members who are not also employees of Frontier Science, with legal counsel as an ad hoc member.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Upon request.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VII, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>The compensation received from the voting members of the Board was for their positions within the Organization. No Board Member received compensation for sitting on the Board of Directors.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part X, Line 10: Land, Buildings, and Equipment</FormAndLineReferenceDesc>
        <ExplanationTxt>Section 1.263(a)-3(n) Election: Frontier Science &amp; Technology Research Foundation, Inc. 4033 Maple Road Amherst, NY 14226 EIN: 16-1056814 Frontier Science &amp; Technology Research Foundation, Inc. is electing to capitalize repair and maintenance costs under Regulation Section 1.263(a)-3(n).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c:</FormAndLineReferenceDesc>
        <ExplanationTxt>During the year, Frontier Science created an audit committee, the board is no longer acting as the audit committee. The members are Gregory Pavlov (Board Treasurer) as the chair, Nuala McGrath (Board Member) and Carla Falkson (Board Member).</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule R, Part V, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>The amounts transferred from Frontier Science &amp; Technology Research Foundation, Inc. to Frontier Science (Scotland) Ltd. were for their milestone portions of shared projects between the two organizations.</ExplanationTxt>
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