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      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="R000004" softwareId="24021167" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>$20,198 paid for donations to churches and ministries of Hearts Alive, an educational resource that is a 3-year Sunday school curriculum for children.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Total Program service and other expense is $32,282</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>$2,876 in Accounts Receivable, $77,685 in Christian curriculum inventory</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>$20,407 Royalty payable, $2055 credit card payable, $85 FL Dept of Revenue Payable, $18 TN Dept of Revenue Payable, and ($125) TX Dept of revenue payable</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000005" softwareId="24021167" softwareVersionNum="v1.00">
      <ExplanationTxt>On behalf of Bible Study Media, a 501(c)3 nonprofit corporation producing Christian teaching resources for Churches and individuals, we respectfully submit this statement to explain the late filing of our Form 990-EZ for the 2024 tax year. Our Form 990- EZ is prepared by unpaid board member volunteers of the organization, and we have a long record of filing our annual returns on time. For the 2024 return, however, a key volunteer who normally oversees the preparation and submission of the Form 990 and extension request was on maternity leave during the filing period. Her temporary and unavoidable absence led to a miscommunication among the remaining volunteers regarding the filing. As a result, the organization did not realize that neither the extension nor the return had been filed until after the deadline had passed. This late filing was an unintentional oversight caused by the unavoidable absence of the volunteer responsible for this task. As soon as the late filing was identified, we acted promptly to complete and submit the Form 990-EZ as soon as possible. The organization is a tax-exempt nonprofit and does not owe any taxes and no financial benefit resulted from the delay. We take our compliance obligations seriously and regret this oversight. To ensure this does not occur again, we have implemented new safeguards, including creating an annual compliance calendar with key filing deadlines and creating clear delegation of filing responsibilities with backup volunteers, in case the key volunteers are unavailable. We respectfully request that the IRS consider these circumstances as reasonable cause for the late filing and we remain committed to maintaining our long-standing history of timely compliance in all future years. Thank you for your consideration.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>