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        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
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      <ExplanationTxt>DUE TO THE CURRENT IMMIGRATION CASE FOR ONE OF OUR MEMBERS, THE U.S. IMMIGRATION AUTHORITIES REQUESTED COPIES OF THE CHURCH'S TAX FILINGS. AS A RESULT, ALTHOUGH THE CHURCH HAD NOT BEEN REQUIRED TO FILE, WE WERE COMPELLED TO PREPARE AND SUBMIT THESE RETURNS SOLELY TO COMPLY WITH THE IMMIGRATION PROCESS. THE CHURCH HAS ALWAYS OPERATED IN GOOD FAITH, WITH NO INTENT TO AVOID REPORTING OBLIGATIONS. WE RESPECTFULLY REQUEST THAT NO PENALTIES BE ASSESSED, AS THE LATE FILING WAS DUE ENTIRELY TO RELIANCE ON THE IRS'S PRIOR GUIDANCE AND THE UNEXPECTED IMMIGRATION-RELATED REQUIREMENT, RATHER THAN ANY WILLFUL NEGLECT.</ExplanationTxt>
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