2026-06-03T10:01:20-05:00 2025-09-30 384090840 PANDA ACCOUNTING LLC 4100 S LINDSAY RD STE 125 GILBERT AZ 85297 990 2024-10-01 311775793 DAYTON VETERANS AFFAIRS RESEARCH & EDUCATION DAYT 9372686511 4100 W THIRD STREET DAYTON OH 45428 JEREMY GREENE EXECUTIVE DIRECTOR 9372686511 2026-06-03 1 0 PRESTON JENSEN P01025830 4806816868 2026-05-29 2024 2025-03-06 01:10:19Z JEREMY GREENE 4100 W THIRD STREET DAYTON OH 45428 161400 0 X WWW.DVAREF.ORG X 2001 OH PROMOTE, SUPPORT, AND FACILITATE BIOMEDICAL AND HEALTH SERVICES RESEARCH AND EDUCATION ACTIVITIES 6 2 2 0 0 0 739 0 172074 138778 20394 22622 0 0 193207 161400 0 0 0 0 92337 111105 0 0 0 28654 20062 120991 131167 72216 30233 640755 670098 94 94 640661 670004 TO PROMOTE, SUPPORT, AND FACILITATE MERITORIOUS BIOMEDICAL AND HEALTH SERVICES RESEARCH AND EDUCATION ACTIVITIES CONDUCTED BY INVESTIGATORS AT THE DAYTON VA MEDICAL CENTER THAT CONTRIBUTE TO IMPROVE HEALTHCARE FOR VETERANS AND THE GENERAL PUBLIC. 0 0 53103 53103 CONCLUDED A 3 YEAR QUALITY IMPROVEMENT INITIATIVE CALLED VALOR SPONSORED BY NOVARTIS. 19149 85675 19149 85675 72252 1 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 2 1 0 0 0 0 0 0 0 0 0 0 X 6 2 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X JEREMY GREENE 9372686511 4100 W THIRD STREET DAYTON OH 45428 LORA COX-VANCE MD BOARD MEMBER 1.00 40.00 X 0 0 0 PETER REYNOLDS MD BOARD MEMBER 1.00 40.00 X 0 113768 0 RACHEL CHANDRA PHARMD BOARD MEMBER 1.00 40.00 X 0 175073 26246 DEBI SAMPSEL DNP MSN RN BOARD MEMBER 1.00 X 0 0 0 BYRON WADE DDS BOARD MEMBER 1.00 X 0 0 0 JENNIFER DEFRANCESCO PHD FACHE BOARD MEMBER 1.00 40.00 X 0 0 0 JEREMY GREENE MS EXECUTIVE DIRECTOR 10.00 X 25548 0 0 25548 288841 26246 0 0 1 0 0 RESEARCH STUDY REIMBUR 541700 91894 91894 PROGRAM SERVICE FEES 541700 42084 42084 EDUCATION REIMBURSEMEN 541700 4800 4800 138778 22622 22622 161400 138778 0 22622 25548 25548 62509 50892 11617 6000 6000 17048 9853 7195 2760 2760 2869 2869 1638 1638 1718 1718 120 120 4264 4264 2841 2841 EDUCATION EXPENSES 3132 2747 385 DUES AND SUBSCRIPTIONS 720 720 131167 72252 58915 0 316047 420844 324529 249254 179 640755 670098 94 94 94 94 X 640661 670004 640661 670004 640755 670098 30233 -890 0 X 0 0 0 X DAYTON VA MEDICAL CENTER DAYTON OH 0 0 0 0 0 0 0 0 0 RACHEL CHANDRA PHARMD BOARD MEMBER 0 175073 0 0 0 0 0 0 0 26246 0 201319 0 0 FORM 990, PART VI, SECTION A, LINE 7A THERE ARE FOUR STATUTORY BOARD MEMBERS FROM THE DAYTON VA MEDICAL CENTER WHO SERVE ON THE ORGANIZATION'S BOARD WITH VOTING RIGHTS. THEY ARE: (1) MEDICAL CENTER DIRECTOR, (2) CHIEF OF STAFF, (3) ASSOCIATE CHIEF OF STAFF FOR RESEARCH, AND (4) ASSOCIATE CHIEF OF STAFF FOR EDUCATION. AT ALL TIMES, THE ORGANIZATION'S BOARD OF DIRECTORS INCLUDES AT LEAST TWO VOTING BOARD MEMBERS WHO ARE NOT EMPLOYEES OR OFFICERS OF THE FEDERAL GOVERNMENT. THESE BOARD MEMBERS ARE SELECTED AND APPROVED BY THE OTHER MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PRESENTED FOR REVIEW TO BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY IS DISCUSSED AT THE ANNUAL MEETING OF THE ORGANIZATION AND ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST FORM AT THAT MEETING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR OFFICERS AND KEY EMPLOYEES ARE REVIEWED AND EVALUATED AGAINST LOCAL MARKET DATA. COMPENSATION IS DISCUSSED WITH ALL BOARD MEMBERS AT THE ANNUAL MEETING. BONUSES, IF PAID, ARE CONDITIONAL UPON PERFORMANCE, ACHIEVEMENTS, AND ACCOMPLISHMENTS OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, TAX RETURNS, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST; SUCH DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE ORGANIZATION'S OFFICE. DAYTON VA MEDICAL CENTER 4100 W THIRD ST DAYTON OH 45428 HOSPITAL OH 501(C)(3) LINE 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 DAYTON VETERANS AFFAIRS RESEARCH & EDUCATION (THE ORGANIZATION") HEREBY RESPECTFULLY SUBMITS THIS STATEMENT OF REASONABLE CAUSE PURSUANT TO INTERNAL REVENUE CODE 6652(C) AND TREASURY REGULATION 301.6652-2 IN SUPPORT OF A WAIVER OF THE PENALTY FOR THE LATE FILING OF ITS FORM 990 FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025. AS SET FORTH BELOW, THE FAILURE TO TIMELY FILE WAS DUE TO REASONABLE CAUSE AND NOT WILLFUL NEGLECT.I. BACKGROUND AND FILING HISTORYTHE ORGANIZATION IS A TAX-EXEMPT ENTITY UNDER INTERNAL REVENUE CODE 501(C) AND HAS A FISCAL YEAR ENDING SEPTEMBER 30. ITS FORM 990 FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025 WAS THEREFORE DUE BY FEBRUARY 15, 2026. A TIMELY FILED EXTENSION WOULD HAVE EXTENDED THE DEADLINE TO AUG 15, 2026.THE ORGANIZATION HAS A CONSISTENT AND UNBLEMISHED HISTORY OF TIMELY COMPLYING WITH ITS ANNUAL FORM 990 FILING OBLIGATIONS. FOR THE PAST SEVERAL YEARS, THE ORGANIZATION HAS NOT FAILED TO FILE ITS FORM 990 BY THE APPLICABLE DEADLINE, INCLUDING EXTENSIONS. THIS HISTORY OF COMPLIANCE IS AN IMPORTANT CONTEXTUAL FACTOR, AS IT DEMONSTRATES THAT THE ORGANIZATION'S FAILURE TO MEET THE DEADLINE IN THE CURRENT YEAR WAS AN ISOLATED AND UNCHARACTERISTIC EVENT.II. CIRCUMSTANCES GIVING RISE TO THE LATE FILINGTHE LATE FILING WAS THE DIRECT AND PROXIMATE RESULT OF AN INADVERTENT ADMINISTRATIVE ERROR INTRODUCED DURING A TRANSITION FROM ONE TAX PREPARATION FIRM TO ANOTHER. WHEN MAKING THE CHANGE, THE NEW TAX PREPARATION FIRM INCORRECTLY ASSUMED THAT THE ORGANIZATION HAD A CALENDAR YEAR-END FISCAL YEAR AND AS A RESULT, FAILED TO FILE AN EXTENSION BY THE FEBRUARY 15 DEADLINE.THE ERROR WAS NOT DISCOVERED UNTIL EARLY MAY 2026 WHEN THE CALENDARY YEAR TAX DEADLINE WOULD HAVE APPLIED. UPON DISCOVERY, THE TAX FIRM IMMEDIATELY PRIORITIZED COMPLETION AND SUBMISSION OF THE RETURN. THE ORIGINAL FORM 990 FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025 WAS FILED SHORTLY THEREAFTER, BUT LONG BEFORE THE EXTENDED DUE DATE THAT WOULD HAVE APPLIED HAD THE ORGANIZATION FILED A TIMELY EXTENSION.III. REASONABLE CAUSE STANDARD IS SATISFIEDTREASURY REGULATION 301.6652-2 PROVIDES THAT A PENALTY FOR LATE FILING OF FORM 990 SHALL NOT BE IMPOSED IF THE FAILURE TO FILE WAS DUE TO REASONABLE CAUSE. THE IRS HAS CONSISTENTLY HELD THAT REASONABLE CAUSE EXISTS WHERE A TAXPAYER EXERCISES ORDINARY BUSINESS CARE AND PRUDENCE BUT IS NEVERTHELESS UNABLE TO TIMELY COMPLY DUE TO CIRCUMSTANCES BEYOND ITS CONTROL. SEE, E.G., UNITED STATES V. BOYLE, 469 U.S. 241 (1985); REV. PROC. 84-35.THE FACTS AND CIRCUMSTANCES HERE SATISFY THE REASONABLE CAUSE STANDARD FOR THE FOLLOWING REASONS:1. RELIANCE ON A QUALIFIED TAX PROFESSIONAL. THE ORGANIZATION ENGAGED A PROFESSIONAL TAX FIRM TO MANAGE AND PREPARE ITS FORM 990. THE ORGANIZATION ACTED IN GOOD FAITH AND WITH ORDINARY BUSINESS CARE BY RETAINING QUALIFIED PROFESSIONALS TO ENSURE COMPLIANCE WITH ITS FILING OBLIGATIONS. THE ERROR THAT CAUSED THE LATE FILING WAS NOT ATTRIBUTABLE TO ANY ACTION OR INACTION ON THE PART OF THE ORGANIZATION, BUT RATHER A MISUNDERSTANDING OF THE FISCAL YEAR-END DATE.2. ERROR WAS SYSTEMIC AND NOT REASONABLY DISCOVERABLE. THE INCORRECT ASSUMPTION OF A CALENDAR YEAR-END BY THE NEW TAX FIRM WAS CLEARLY A MISTAKE, BUT NOT COMPLETELY ISOLATED DUE TO MOST ORGANIZATIONS USING A CALENDAR YEAR-END.3. ABSENCE OF WILLFUL NEGLECT. AT NO POINT DID THE ORGANIZATION OR ITS TAX PREPARER INTENTIONALLY DISREGARD ITS FILING OBLIGATIONS. THE ORGANIZATION TOOK ALL CUSTOMARY AND APPROPRIATE STEPS TO ENSURE TIMELY COMPLIANCE BY RETAINING A PROFESSIONAL TAX FIRM. THE FAILURE TO FILE BY FEBRUARY 15, 2026 WAS ENTIRELY THE RESULT OF AN ASSUMED YEAR-END DATE THAT WASN'T ACCURATE.4. PROMPT ACTION UPON DISCOVERY. UPON DISCOVERING THE ERROR, THE ORGANIZATION'S TAX FIRM TOOK IMMEDIATE CORRECTIVE ACTION TO COMPLETE AND FILE THE RETURN WITHOUT FURTHER DELAY TO ENSURE THAT THE FILING WAS DONE AND SUBMITTED TO THE IRS PRIOR TO WHAT WOULD HAVE BEEN THE EXTENDED TAX DEADLINE OF AUGUST 15, 2026. DEMONSTRATING THE ORGANIZATION'S COMMITMENT TO FULFILLING ITS TAX OBLIGATIONS AS PROMPTLY AS CIRCUMSTANCES PERMITTED.5. ESTABLISHED HISTORY OF TIMELY FILING. THE ORGANIZATION'S PRIOR FILING HISTORY DEMONSTRATES A CONSISTENT PATTERN OF COMPLIANCE. THE IRS HAS RECOGNIZED THAT A TAXPAYER'S HISTORY OF TIMELY COMPLIANCE IS A FACTOR WEIGHING IN FAVOR OF PENALTY ABATEMENT. THIS IS THE ORGANIZATION'S FIRST INSTANCE OF A LATE FILING, WHICH IS CONSISTENT WITH THE CONCLUSION THAT THE FAILURE WAS ANOMALOUS AND ATTRIBUTABLE TO AN ISOLATED, UNFORESEEABLE ERROR.IV. CONCLUSIONFOR THE FOREGOING REASONS, THE ORGANIZATION RESPECTFULLY REQUESTS THAT THE INTERNAL REVENUE SERVICE DETERMINE THAT REASONABLE CAUSE EXISTS FOR THE LATE FILING OF ITS FORM 990 FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025, AND THAT ANY LATE FILING PENALTY ASSESSED IN CONNECTION THEREWITH BE WAIVED IN FULL. THE ORGANIZATION REMAINS COMMITTED TO ITS LEGAL OBLIGATIONS AND TO MAINTAINING ITS RECORD OF RESPONSIBLE TAX COMPLIANCE.IF THE SERVICE REQUIRES ANY ADDITIONAL INFORMATION OR DOCUMENTATION IN SUPPORT OF THIS REQUEST, PLEASE DO NOT HESITATE TO CONTACT THE UNDERSIGNED.RESPECTFULLY SUBMITTED,JEREMY GREENE, EXECUTIVE DIRECTOR