2025-08-01T15:40:37-04:00 2024-06-30 990PF 2023-07-01 872346589 OASTL % David Sullivan OAST 5417916470 12875 Kings Valley Highway Monmouth OR 97361 David R Sullivan Sullivan Treasurer 2025-08-04 2023 2025-03-06 01:10:19Z X 525 X 21360 0 2 2 0 0 0 0 0 0 0 0 0 0 0 21360 2 2 0 0 0 0 0 0 0 0 0 0 0 0 22500 0 0 22500 0 0 0 0 150 0 0 150 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 170 0 0 170 22820 0 0 22820 0 0 22820 0 0 22820 -1460 2 2 1985 525 525 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1985 525 525 0 0 0 0 0 0 0 0 0 0 0 0 0 X 1985 525 1985 525 1985 525 1985 -1460 525 525 0 0 0 0 0 0 0 false false false 0 0 0 false false false false true false OR false false false false true www.oastl.org Dave Sullivan 5417916470 12875 Kings Valley Highway Monmouth OR 97361 false false false false false false false false false false false false false false false false false false false false false false Dave Sullivan 12875 Kigs Valley Highway Monmouth OR 97361 President 10.00 0 0 0 Barbara Sullivan 12875 Kigs Valley Highway Monmouth OR 97361 Director 0.10 0 0 0 David Gould 6079 Kentuck Way Lane North Bend OR 97459 Director 0.10 0 0 0 Legal retainer: Scott Law Group Website at www.oastl.org No investments made 0 0 500 0 500 0 0 500 8 493 25 25 0 0 0 25 0 25 0 25 22820 0 0 0 0 22820 25 0 0 0 22820 0 0 0 0 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 false false false false false false false false false false X X 1 Dave Sullivan 12875 Kings Valley Highway Monmouth OR 97361 10000 X Scott Law Group 22500 0 0 22500 Tax990.com 170 0 0 170 Oregon registration fees 150 0 0 150 I am writing on behalf of Oregon Advocates for School Trust Lands OASTL a small 501c3 private foundation to request abatement of any penalties assessed for the late filing of our Form 990-PF for the tax years ending December 31 2023 and December 31 2024. This request is based on reasonable cause as OASTL relied on incorrect assumptions about our filing requirements due to an initial misclassification during setup combined with our status as a small volunteer-run organization without dedicated administrative resources. OASTL was established in 2021 to advocate for school trust lands in Oregon with minimal financial activity gross receipts under $50,000 annually and no paid staff. All operations are handled by volunteers including myself as the primary responsible party. When applying for tax-exempt status I inadvertently checked the box indicating OASTL was a private foundation rather than a public charity. This led me to believe that our filing obligations were simpler such as the e-Postcard Form 990-N available to public charities with low receipts. The detailed and complex requirements of Form 990-PF for private foundations were overwhelming and confusing for a small entity like ours and I was unaware of the full implications until recently reviewing our status. As a result we did not file on time because I reasonably believed the simpler form applied and we lacked the expertise or funds to hire professional assistance earlier. Once I became aware of the error through self-review and consultation we took immediate steps to comply including gathering financial records preparing the delinquent returns and submitting them promptly. This is our first instance of non-compliance and we have implemented measures such as seeking pro bono advice to ensure future filings are timely. We respectfully request that the IRS abate any late filing penalties under IRC Section 6651a1 as our failure to file was due to reasonable cause and not willful neglect. OASTL has always operated in good faith to fulfill its charitable mission and comply with tax laws. I declare under penalties of perjury that the foregoing is true and correct to the best of my knowledge. Sincerely -- Dave Sullivan President