2025-11-17T21:33:53-06:00 2024-12-31 BDO USA 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2024-01-01 473174373 SIST INC % THE ORGANIZATION SIST 2245349448 PO BOX 11768 GREEN BAY WI 54307 Leah Burk PRESIDENT 2245349448 2025-11-15 true true JACOB COOK P01240455 7038930600 2025-11-15 2024 2025-03-06 01:10:19Z Leah Burk PO BOX 11768 GREEN BAY WI 54307 355400 false X N/A X 2015 WI INSTITUTE ESTABLISHED TO ENABLE INDIAN STUDENTS, PRINCIPALLY FROM RURAL AND POOR FAMILIES, TO OBTAIN A COLLEGE EDUCATION COMPARABLE TO THAT AVAILABLE AT AMERICAN UNIVERSITIES. 3 3 0 0 0 355400 0 0 0 0 0 0 0 355400 0 0 0 0 0 136874 0 0 0 0 194674 0 331548 0 23852 11902 35754 0 0 11902 35754 X SIST, INC. WAS CREATED IN ORDER TO ASSUME OPERATION OF THE DR. R.C. SAMANTA INSTITUTE OF SCIENCE AND TECHNOLOGY, AN INSTITUTE OF HIGHER EDUCATION IN GANIA, INDIA. THE INSTITUTE WAS ESTABLISHED IN ORDER TO ENABLE INDIAN STUDENTS, PRINCIPALLY FROM RURAL AND POOR FAMILIES, TO OBTAIN A COLLEGE EDUCATION COMPARABLE TO THAT AVAILABLE AT AMERICAN UNIVERSITIES. false false 331548 0 0 THE INSTITUTE WAS ESTABLISHED IN ORDER TO ENABLE INDIAN STUDENTS, PRINCIPALLY FROM RURAL AND POOR FAMILIES, TO OBTAIN A COLLEGE EDUCATION COMPARABLE TO THAT AVAILABLE AT AMERICAN UNIVERSITIES. 331548 true true false false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false false false false false X 3 3 false false false false false false false true true false false true true true true false false false false false WI X THE ORGANIZATION 5105456443 P0 BOX 11768 GREEN BAY WI 54307 LEAH BURK PRESIDENT 20.0 0.0 X X 0 0 0 YOCHEVED GOLDMAN TREASURER 20.0 0.0 X X 0 0 0 MEIR GOTTESMAN SECRETARY 20.0 0.0 X X 0 0 0 0 0 0 0 false false false 0 355400 355400 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 355400 0 0 0 0 0 0 136874 136874 0 0 0 0 0 0 0 0 0 0 0 0 0 0 39467 39467 0 0 0 0 0 0 0 MAINTENANCE 74238 74238 0 0 STUDENT BOOKS/SUPPLIES/EXAMS 59364 59364 0 0 LICENSING/ACCREDITATION FEES 21605 21605 0 0 331548 331548 0 0 11902 35754 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11902 35754 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 11902 35754 11902 35754 11902 35754 23852 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true true true true true true false false false false false false false false false false true SCHEDULE E, PART I, LINE 3: All printed materials prepared by the Organization contain the required nondiscriminatory policy statement. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, A DRAFT OF FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR THEIR REVIEW. November 17, 2025 Internal Revenue Service Attn: EO Accounts Unit 1973 N. Rulon White Blvd., Mail Stop 6552 Ogden, UT 84201 RE: PENALTY ABATEMENT REQUEST Taxpayer: SIST Inc. EIN: 47-3174373 Tax Form: 990 Tax Period: December 31, 2024 To Whom it May Concern: We represent SIST Inc. ("Organization"). Form 990 for the year ended December 31, 2024 is being filed late due to an administrative error by the tax preparer. An extension for the Form 990 filing was mistakenly not submitted. It was not discovered until close to what was thought to be the extended due date that the extension had not been submitted. For the reasons stated within, Organization respectfully requests abatement of any assessed penalties including failure to file timely. Organization is a 501(c)(3) public school. A penalty of this magnitude would cause an extreme financial hardship and harm the community it seeks to assist. The Organization's operations would certainly be negatively impacted. Organization has met the reasonable cause standard by demonstrating it exercised ordinary business care and prudence, therefore qualifies for abatement of penalty. Treas. Reg. 301.6652-1(f), Showing of reasonable cause states, "The amount imposed by subsection (a), (b), or (c) of section 6652 shall not apply with respect to a failure to file a statement within the time prescribed if it is established to the satisfaction of the district director or the director of the Internal Revenue Service Center that such failure was due to reasonable cause and not to willful neglect." In addition, IRM 20.1.1.3.2.1 Standards and Authorities cites, "Any reason that establishes a taxpayer exercised ordinary business care and prudence but nevertheless failed to comply with the tax law may be considered for penalty relief." Further, IRM 20.1.1.3.2.2 Ordinary Business Care and Prudence discusses that, "A taxpayer may establish reasonable cause by providing facts and circumstances showing that he or she exercised ordinary business care and prudence (taking that degree of care that a reasonably prudent person would exercise), but nevertheless were unable to comply with the law." The failure to file the December 31, 2024 Form 990 in a timely manner was due to an inadvertent error by the Organization's accountant. Organization has consistently engaged a professional tax preparer to file its required federal returns. Historically, Organization has timely filed its Form 990 by the extended due date. Organization acted in good faith, as well as in a responsible manner relative to Form 990 by filing the return with the IRS as soon it became aware that the extension had not been filed and to make sure to file by what would have been the extended due date. The late filing was not intentional or due to willful neglect, nor was there any deliberate attempt to disregard the rules and regulations of the filing requirement; it was simply an inadvertent error. Further, IRM 20.1.1.2 Purpose of Penalties states, "Penalties exist to encourage voluntary compliance by supporting the standards of behavior required by the Internal Revenue Code. For most taxpayers, voluntary compliance consists of preparing an accurate return, filing it timely, and paying any tax due. Efforts made to fulfill these obligations constitute compliant behavior." Organization made every effort to timely file its return. Organization is historically compliant in its tax obligations and has satisfied the requirement for reasonable cause by confirming it acted in a prudent and reasonable manner and was neither willful nor neglectful. Organization respectfully requests that any penalties assessed by the IRS for the December 31, 2024 Form 990 be abated. I am submitting this on behalf of Organization and I have conveyed the facts stated in this correspondence as told to me including any accompanying documents and to the best of my knowledge and belief they are true, correct and complete. Thank you for your consideration. If you require further information, please contact me at 616-802-3493. Respectfully, Jacob Cook