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      <FactsAndCircumstancesTestTxt>Rolling Ridge Study Retreat Community (RRSRC), located near Harpers Ferry, WV, is supported largely by churches, non-profit organizations, and individuals in the Washington DC region. RRSRC maintains a retreat environment for groups and individuals throughout the year, and designs study and retreat occasions in four broad thematic areas: spirituality, faith, and meditative arts; ecological integrity and earth-keeping; family and community; and justice, peace, and global issues. The RRSRC works in collaboration with the Rolling Ridge Conservancy (RRC) to preserve and protect several hundred acres of mountain forest for the benefit of all those who come to hike, retreat, and experience the wilderness. RRSRC retreats and RRC lands are open to the public. Although the percentage of support from the general public fell below 33 1/3% in 2024, RRSRC continues to be a charitable organization with broad public support, a broadly representative board of directors, and ongoing programs are open to the general public. RRSRC routinely solicits contributions from the general public, largely through an annual fundraising appeal mailed in November of each year. RRSRC has broad support-nearly 50 individuals and organizations made financial contributions to RRSRC in 2024. The RRSRC board of directors currently has 8 members which are drawn from churches and schools that are RRSRC members, RRSRC volunteers, and from the general public. RRSRC programs are open to the public. RRSRC maintains a retreat program, offering a range of retreats on specific topics that are available to the general public. RRSRC grounds are open to the public for recreational activities (hiking and mountain biking), and the RRSRC retreat house is available to the general public (rental) when it is not being used for retreats organized by member organizations or directly by RRSRC.</FactsAndCircumstancesTestTxt>
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        <PersonNm>Scott DeGraf WH A</PersonNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A copy of the Form 990 is made available to the board for review prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>materials are available upon request</ExplanationTxt>
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      <ExplanationTxt>The delay in filing the 990 for 2024 was caused by a transition between treasurers when the previous treasurer's board term came to an end and a new treasurer was elected. The previous treasurer provided extensive notes, including details about when the 990 should be completed. However, the new treasurer misunderstood some of the notes and did not notice that the filing was late until May 18th, 2025. In order to mitigate the risk of late filing in future years, the board chairperson and the treasurer will plan to meet in late March of each year to quickly discuss the process for completing and filing the 990 form by May 15th. The treasurer will be required to send updates on the process to the board chairperson to ensure that both people understand the current status. This will ensure that two people are aware of, and involved in the process rather than just one. This will be especially important when there are transitions, such as there was this year.</ExplanationTxt>
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