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        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 8</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990EZ PART I LINE 16</FormAndLineReferenceDesc>
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      <ExplanationTxt>We are submitting this reasonable cause statement in connection with the late filing of Form 990-EZ for the above-referenced organization. The return was filed late due to circumstances beyond the organization's control, specifically significant leadership turnover and the death of a key officer/volunteer who had been responsible for maintaining the financial records and overseeing the annual filing process. This unexpected loss resulted in delays in accessing records, transitioning responsibilities, and reconciling the organization's financial information. The organization acted in good faith and exercised ordinary business care and prudence. Once the situation stabilized and a new individual assumed responsibility, the organization promptly gathered the required documentation and completed the return as quickly as possible. To prevent future filing delays, the organization has implemented new procedures, including reassignment of financial oversight, improved record-retention processes, and dedicated calendar reminders to ensure timely compliance going forward. The organization has no intent to avoid its filing obligations and has historically complied with its annual reporting requirements. We respectfully request abatement of all penalties assessed for late filing under IRC 6652(c), as the delay resulted directly from unforeseen and unavoidable circumstances. Thank you for your consideration.</ExplanationTxt>
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