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      <PrimaryExemptPurposeTxt>The primary exempt purpose of the Sion Milosky Foundation is to unite communities and children across Hawaii by promoting ocean safety, environmental stewardship, and Hawaiian cultural values through surf and skate events. These events, held on Oahu, the Big Island, Kauai, and Maui, serve as platforms to teach children the importance of safety in and around the ocean, while fostering respect for the environment. In alignment with the values of 'ohana, malama, kuleana, ha'aha'a, and aloha, the foundation brings communities together to collaborate, educate, and promote a shared sense of camaraderie and responsibility. Through both youth surfing and skateboarding events, we engage diverse groups to cultivate awareness and strengthen community ties across the state.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>The Sion Milosky Foundation is dedicated to giving back to Hawaii's communities by uniting people across counties through the art of surfing and skateboarding. Each year, we host annual surf and skate events for children ages 1-16 throughout the Hawaiian Islands, creating a special opportunity for communities to come together. These events rely on the active participation of parents, businesses, and community members. Over time, they have become something everyone looks forward to, not just within the surf and skate world, but across the broader community. Our mission is to bring people together, setting aside differences, and teaching children respect and humility-values central to Hawaiian culture. At each event, we emphasize the importance of 'Malama' (caring for one another and the land) and 'Kuleana' (responsibility), and we lead by example. Our beach and area cleanups, enjoyed by participants and their families, are just one way we instill a sense of responsibility toward the environment. A core part of our mission is to promote ocean safety, a value deeply tied to the foundation's origins following Sion Milosky's tragic accident in the ocean. Through hands-on clinics and demonstrations, our professional and passionate instructors teach children life saving strategies and skills that saves lives. We also teach the fundamentals of surfing at our events, looking out for each other, and staying safe in and around the water. These lessons are crucial in a state surrounded by the ocean, and we're proud to have served hundreds of children with their families as we reach around 150 children participating in each event on Kauai, Maui, Oahu, and the Big Island. Our events wouldn't be possible without the love and dedication of the community and staff. Together, we're fostering healthy lifestyles and spreading the message of ocean safety throughout Hawaii. Our impact is growing, with our reach expanding not only across the islands but internationally, through social media and word of mouth. Looking to the future, the foundation's long-term goal is to continue building ocean safety awareness through our clinics and saving lives while perpetuating Hawaiian cultural values, camaraderie and environmental stewardship through our surf and skate events. Through our efforts, we aim to expand the "Live Like Sion" legacy, inspiring communities to come together, live with purpose, and care for each other and the land.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>AWAKEA MILOSKY</PersonNm>
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      <ExplanationTxt>On behalf of the Sion Milosky Foundation, We are writing to explain the circumstances surrounding the late filing of our Form 990-EZ for the tax year 2023. The Sion Milosky Foundation is currently undergoing an internal restructuring and growth phase, which has significantly impacted our ability to meet the filing deadline back in March. So we applied for the 990Ez extension to file by October 15, 2024. Over the past year, the Foundation has been reorganizing its management and operations to improve overall efficiency and ensure long-term sustainability. This reorganization has included the preparation and filing of necessary trademarks, which are critical to protecting the Foundation's intellectual property as we expand our programs. This reorganization included management restructuring, trademark preparation and filings, and realigning our operations for improved long-term success. In addition, we were in the process of searching for talent who could assist with our administrative and compliance needs within our limited budget, a task that took longer than anticipated due to the budgeting and financial constraints. These activities, combined with the need to adapt our internal processes, led to unavoidable delays in meeting our tax filing obligations. However, the Foundation is now in the final stages of restructuring and has implemented measures to ensure future compliance with all filing requirements. We sincerely apologize for the delay and respectfully request consideration that the late filing and any penalties associated with be waived, given the extenuating circumstances outlined above. Thank you for your understanding and consideration. Sincerely, Suzi Olaes for the Sion Milosky Foundation</ExplanationTxt>
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