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      <SupplementalInformationDetail>
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        <ExplanationTxt>OTHER PROGRAM SERVICES 4: The Friends of the Big Fresno Fair hosts a Marching Bank review for the Fresno County High Schools during the Big Fresno Fair. Cash prizes are provided to the schools. OTHER PROGRAM SERVICES 5: TO PROVIDE SUPPORT FOR THE AGRICULTURAL AND YOUTH RELATED EDUCATIONAL PROGRAMS AND EXHIBITS AT THE STATE OF CALIFORNIA'S 21ST DISTRICT AGRICULTURAL ASSOCIATION'S "BIG FRESNO FAIRX AND TO SUPPORT OTHER ACTIVITIES OF THE "BIG FRESNO FAIR". OTHER PROGRAM SERVICES 6: The Friends of the Big Fresno Fair purchases and constructs items and facilities on behalf of the Big Fresno Fair. The purchased and constructed items and facilities are located on the grounds of the Big Fresno Fair.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>This entire Form 990 and schedules along with a copy of financial reports are mailed to each member of the Board of Directors. At a regular meeting of the board, the Form 990 with schedules was presented and approved by the Board.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The Form 990s are maintained at the office of the Big Fresno Fair, 1121 S Chance Ave, Fresno CA 93702</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>A copy of all financial statements, our bylaws, articles of incorporation, conflict of interest statement, and tax returns are maintained at the office of the Big Fresno Fair, 1121 S Chance Ave, Fresno CA 93702</ExplanationTxt>
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      <ExplanationTxt>We respectfully request that the failure-to-file penalty be abated based on the IRS's First Time Abate administrative waiver procedures, as discussed in IRM 20.1.1.3.6.1, First Time Abate (FTA). Taxpayer meets first-time penalty abatement criteria. According to IRM 20.1.1.3.6, the IRS's Reasonable Cause Assistant provides an option for penalty relief for failure-to-file penalties if the taxpayer meets certain criteria.</ExplanationTxt>
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</Return>
