2025-08-12T07:22:44-05:00 2024-12-31 341145015 WILLIAM VAUGHAN COMPANY 145 CHESTERFIELD LANE MAUMEE OH 43537 990PF 2024-01-01 883857821 ERIE MARSH CONSERVATION FOUNDATION ERIE 5039312664 132 W 2ND STREET PERRYSBURG OH 43551 LAWRENCE FOSTER JR PRESIDENT 5039312664 2025-08-06 1 0 MICHAEL L HANF CPA P01734562 4198911040 2025-08-06 2024 2025-03-06 01:10:19Z X 56174 X 6000 X 0 0 6000 0 0 0 0 0 0 150 0 0 0 2525 0 0 2525 2675 0 0 2525 0 0 2675 0 0 2525 3325 0 0 52849 56174 56174 52849 56174 56174 0 0 X 0 0 0 0 52849 56174 52849 56174 52849 56174 52849 3325 0 56174 0 56174 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 OH 1 1 0 0 0 1 N/A THE FOUNDATION 5039312664 132 W 2ND STREET PERRYSBURG OH 43551 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LAWRENCE FOSTER JR 4356 HOLT RD SYLVANIA OH 43560 PRESIDENT 0.00 0 0 0 STEPHEN SWIGART 2550 EDGEHILL RD TOLEDO OH 43615 VICE PRESIDENT 0.00 0 0 0 JAMES SMITH 14072 STAGHORN DR CARMEL IN 46032 SECRETARY 0.00 0 0 0 WILLIAM DEHOFF 28627 STONECROFT DR PERRYSBURG OH 43551 TREASURER 0.00 0 0 0 NONE 0 NONE 0 CONSERVATION OF THE ERIE MARSH 2525 0 0 55655 0 55655 0 0 55655 835 54820 2741 X 2525 0 2525 2002-08-18 X 0 0 0 0 0 0 0 0 0 0 2525 3688 2163 0 8376 0 0 0 0 0 2525 3688 2163 0 8376 0 0 0 6000 35500 23200 64700 0 0 0 STEPHEN SWIGART JAMES SMITH X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PHRAGMITE SPRAYING 2525 0 0 2525 REASONABLE CAUSE STATEMENT FOR LATE FILING PENALTY ABATEMENTERIE MARSH CONSERVATION FOUNDATIONBACKGROUNDTHE ERIE MARSH CONSERVATION FOUNDATION HAS HISTORICALLY FILED ITS FORM 990-PF RETURNS IN PAPER FORMAT UNTIL 2022, WHEN THE IRS NOTIFIED THE ORGANIZATION OF THE REQUIREMENT TO FILE ELECTRONICALLY. IN RESPONSE, ERIE MARSH CONSERVATION FOUNDATION ENGAGED WILLIAM VAUGHAN COMPANY (WVC) TO ELECTRONICALLY FILE ITS 2022 FORM 990-PF.CIRCUMSTANCES LEADING TO LATE FILINGIN 2024, A MISCOMMUNICATION OCCURRED BETWEEN WVC AND ERIE MARSH CONSERVATION FOUNDATION REGARDING THE 2023 FORM 990-PF FILING RESPONSIBILITIES:WVC WAS INFORMED BY THE FOUNDATION THAT THEY WERE "ALL SET" REGARDING THE 2023 990-PF, WHICH WVC INTERPRETED TO MEAN THE FOUNDATION WOULD HANDLE THE FILING INTERNALLY. WHEN THE TIME APPROACHED FOR THE 2024 990-PF FILING, THE FOUNDATION CONTACTED WVC FOR A STATUS UPDATE. UPON REVIEW, WVC DISCOVERED THE 2023 990-PF HAD NOT BEEN FILED DUE TO THE EARLIER MISCOMMUNICATION. WVC IS NOW IN THE PROCESS OF ELECTRONICALLY FILING BOTH THE 2023 AND 2024 990-PF RETURNS. PRIOR TO 2023, THE FOUNDATION HAS NEVER MISSED A FILING DEADLINE AND HAS ALWAYS BEEN IN FULL COMPLIANCE WITH IRS REPORTING REQUIREMENTS.FINANCIAL IMPACTTHE FOUNDATION'S MISSION IS ENTIRELY SUPPORTED BY LIMITED DONATIONS AND VOLUNTEER LABOR. IMPOSING A LATE-FILING PENALTY WOULD CAUSE SIGNIFICANT FINANCIAL HARDSHIP, DIRECTLY REDUCING FUNDS AVAILABLE FOR:-ACTIVITIES RELATED TO THE FOUNDATION'S CONSERVATION PURPOSE-ESSENTIAL ACCOUNTING AND COMPLIANCE SERVICES TO MAINTAIN ONGOING IRS COMPLIANCEREQUEST FOR ABATEMENTBASED ON THE CIRCUMSTANCES OUTLINED ABOVE, WE RESPECTFULLY REQUEST ABATEMENT OF THE LATE-FILING PENALTY UNDER THE REASONABLE CAUSE PROVISIONS OF IRC SECTION 6652. THE LATE FILING WAS NOT DUE TO WILLFUL NEGLECT, BUT RATHER AN ISOLATED OVERSIGHT, DESPITE PRUDENT MEASURES AND A STRONG HISTORY OF COMPLIANCE. CORRECTIVE ACTIONS HAVE BEEN IMPLEMENTED TO PREVENT RECURRENCE AND ENSURE TIMELY FUTURE FILINGS. OH FILING 150 0 0 0