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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>Supplies- credit card charges incurred 2023 due in 2024</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000006" softwareId="23018249" softwareVersionNum="v1.00">
      <ExplanationTxt>ET is all volunteer and has a dedicated volunteer who was working on the return when a family member developed a serious respiratory virus and she could not finish it on time. ET was notified shortly before Nov 15 and as soon as ET knew the return would be a few days late, the treasurer called the IRS to see if ET could be granted a 2nd extension and was told the only way to address this was through this filing. ET has never been late before. In the future, ET will be overseeing and ensuring that the return is started earlier in the year and will ensure that all future returns are in on time, as they have been in the past. ET appreciates the role that the IRS has in overseeing charities. ET especially acknowledges Benjamin L. Davis and Stephen A. Martin who gave of their time and expertise to advise ET and Flipper Foundation on the process to reclassify Flipper from being a supporting organization of Earthtrust. ET appreciates all the IRS agents in the Exempt Organizations office who have been so personable and helpful when contacted for clarifications, etc. Please accept our regrets that the return is late and asks, if possible, that the IRS grant a one-time compassionate waiver of late fees and penalties. Earthtrust realizes that your time is valuable and thanks you in advance for your consideration.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>