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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>James Fuqua, Anne Ajlouni, and Megan Williams are family members.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 10b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Executive Committee and Board of Directors review the return and vote to approve before return is filed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Executive Committee and Board of Directors review the return and vote to approve before return is filed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Conflict of interest is addressed within Article 8 of the Bylaws. Board members are required to certify an annual basis any conflict of interest issues.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Any document discussed at open board meetings are available to the public during the meeting. Any public document is available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000007" softwareId="23018249" softwareVersionNum="v1.00">
      <ExplanationTxt>I, Laura Paxton, was contracted as new administrator for Arthritis Research Coalition (ARC) as of mid-2023. Due to extenuating circumstances I was unable to contact the board treasurer and CPA who filed the organization's 2021 and 2022 Forms 990 and who left the ARC board of directors just before I began serving as administrator. Therefore I wasn't in possession of past filings and unaware the Form 990 had to be filed on line. The 2023 Form 990 was filed by me in good faith via US mail on November 8, 2024. The IRS LTR 2694C dated November 27, 2024 was postmarked December 6, 2024 and was not received until December 12, 2024 in the ARC post office box. Therefore the 10-day deadline for filing the 2023 Form 990 by the IRS LTR 2694 date was also exceeded due to circumstances beyond control. Please accept the aforementioned as reasonable cause for late filing and waive all penalties.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>