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        <ExplanationTxt>During 2025, Benjamin MacLaren performed substantial executive, technical, fundraising, partnership-development, program-design, and project-management services for CTAG Systems. Those services centered on moving CTAG from an early-stage educational-technology concept into a nonprofit with a concrete Pittsburgh Public Schools-facing strategy, Pennsylvania Educational Improvement Organization (EIO) certification, a funded Carnegie Mellon METALS capstone project, and a funded Keystone Biology cognitive tutor development effort. The work included: organizing and executing fundraising from individual donors and GoFundMe supporters; developing the strategy that led CTAG to focus first on a Keystone Biology tutor for Pittsburgh Public Schools Title I students; obtaining and using a letter of support connected to Pittsburgh Public Schools that helped CTAG obtain EIO certification from the Pennsylvania Department of Community and Economic Development (DCED)</ExplanationTxt>
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      <ExplanationTxt>The late filing was not due to willful neglect. It resulted from the organization's startup status, limited administrative capacity, and the need to reconcile first-year records and obtain professional assistance to ensure that the return, Pennsylvania BCO materials, and EIO renewal materials were accurate and consistent. Once CTAG Systems recognized the filing requirement and the need for a complete 990-EZ package, it acted promptly to prepare and file the return, obtain assistance, and adopt improved compliance procedures for future years. CTAG Systems respectfully requests that any late-filing penalty be waived based on reasonable cause. The organization has now prepared the Form 990-EZ and related schedules, is maintaining a reconciled accounting record, and intends to calendar future filing deadlines and work with professional advisors to prevent recurrence. The $30,000 that we had earned by the end of 2025 was needed to fund the development team at the beginning of 2026.</ExplanationTxt>
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