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    <ReturnTs>2026-08-13T17:43:19-07:00</ReturnTs>
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      <PrimaryExemptPurposeTxt>A foundation to support research for Blue Nevus Melanoma (BNM). BNM is an ultra rare condition and an aggressive form of Melanoma cancer. There is a dire need to develop new treatments and drugs for it as the standard of care for Melanoma is not effective against Blue Nevus Melanoma.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>In 2025, the foundation initiated a research to develop a new drug for Blue Nevus Melanoma (BNM). the foundation supported a UCSF lab to extend their work to also study BNM. In 2025, the foundations grants Research so far supported UCSF lab to collaborate with an external company to screen a large library of 1.2 trillion molecules. The screening identified a handful of candidates that are now being evaluated for further studies as candidate for an initial future medication.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Supported a research to develop Organiods with the Rare Cancer Research Foundation. Organoids allows for faster drug development as they provide a way to simulate new drugs impact in a lab settings. This research attempt was not successful.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Maya Skubatch</PersonNm>
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        <PersonNm>Ariela Tannenbaum</PersonNm>
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        <PersonNm>Vern Norviel</PersonNm>
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        <FormAndLineReferenceDesc>Form 990-EZ, Header, Line B</FormAndLineReferenceDesc>
        <ExplanationTxt>A revised Form 990 to ensure we capture payments from an ADU rental the right way. The usage of the ADU was donated from a donor with the intent for the foundation to donate the ADU and collect the rent as a donation. The delay in this submission is due to the fact that Maya Skubatch has been in intense cancer treatments for the last 6 months. The initial submission took place while she was in the hospital in Germany. It took several months before we had the opportunity to review the submission and apprecaite that we miss categorized the rental payouts.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>During the tax year, Blue Nevus Melanoma Foundation, received an in-kind contribution consisting of a 'right to use' an ADU from an independent donor. To generate funding for our exempt purposes, the organization engaged in a passive sublease of this real property to a tenant. Per Internal Revenue Code Section 512(b)(3), the rental revenue received from this arrangement is strictly passive in nature, does not include any commercial or hotel-like services, and is therefore fully excluded from Unrelated Business Income Tax (UBIT). No debt was assumed or maintained by the organization on this property."</ExplanationTxt>
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      <ExplanationTxt>Dear IRS officer, Maya Skubatch who formed this foundation has been in intense cancer treatments in the last 6 months. I, Amit Litsur (her husband) collected all the necessary details to initially submit while staying next to her in a hospital in Germany. After she was hospitalized for two months in Germany for experimental (and challenging) cancer treatment, we came back to the US. At that point, in between the continued treatments, I would the time to validate our filings. We then realized that we miss categorized the rent payments from an ADU. The right to use the ADU was a donation to the BNM Foundation with the intent that the rent payments will be a donation to the foundation.</ExplanationTxt>
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