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        <FormAndLineReferenceDesc>Part VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Black JD Inc. has implemented a thorough process for monitoring and enforcing compliance with its conflict of interest policy. All officers, directors, and key employees are required to complete an annual disclosure form, where they report any potential conflicts of interest. These forms are reviewed by the board of directors or a designated committee. In cases where a potential conflict is identified, the board conducts an independent review to assess whether a conflict exists. If a conflict is confirmed, the individual is required to recuse themselves from related discussions and decisions. The board monitors compliance throughout the year, ensuring that any updates to disclosed interests are addressed promptly. All decisions involving conflicts of interest are documented in the meeting minutes to maintain transparency and accountability.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Black JD Inc. has implemented a thorough process for monitoring and enforcing compliance with its conflict of interest policy. All officers, directors, and key employees are required to complete an annual disclosure form, where they report any potential conflicts of interest. These forms are reviewed by the board of directors or a designated committee. In cases where a potential conflict is identified, the board conducts an independent review to assess whether a conflict exists. If a conflict is confirmed, the individual is required to recuse themselves from related discussions and decisions. The board monitors compliance throughout the year, ensuring that any updates to disclosed interests are addressed promptly. All decisions involving conflicts of interest are documented in the meeting minutes to maintain transparency and accountability.</ExplanationTxt>
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      <ExplanationTxt>Dear Sir or Madam, I am writing on behalf of Black JD Inc. (EIN: 86-1554834) to respectfully request abatement of penalties associated with the late filing of our organizations Form 990-PF for the tax year 2023. Our filing was delayed due to an unfortunate miscommunication with our tax preparer, who assured us that the return had been filed on time. We entrusted the preparation and filing of the return to this professional, but upon reviewing the IRS records in we discovered that the return had not been submitted as promised. Once we became aware of the oversight, we took immediate action. We deeply regret this error and have since taken steps to ensure that such a situation does not occur again, including implementing more rigorous checks and controls over our filings. Our organization has a strong history of compliance with IRS regulations, and this delay was neither intentional nor due to willful neglect. Given these circumstances, we respectfully request that the penalties assessed for the late filing of our Form 990-PF be waived under reasonable cause. Enclosed, please find supporting documentation, including communications with the tax preparer. We sincerely appreciate your consideration of this request, and we are committed to meeting all future filing deadlines. If any further information is required, please feel free to contact me at 347-432-3621 Thank you for your understanding and attention to this matter. Sincerely, Kny Cordes Vice Chair Black JD Inc. 347-432-3621</ExplanationTxt>
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