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        <PersonNm>Lynette Lee</PersonNm>
        <TitleTxt>Program Administrator</TitleTxt>
        <BaseCompensationFilingOrgAmt>92500</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>5550</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>13200</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>111250</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organizations governing documents, conflict of interest policy, and financial statements were made available to the public upon request during the tax year.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>MBEF College &amp; Career Academies Form 990 filing was delayed due to temporary administrative and capacity constraints during the reporting period. As a small nonprofit, the organizations CEO also manages core finance and compliance functions. In 2024, the CEO experienced significant personal hardship, including the death of her mother and the need to support her father through three major surgeries within a twelve-month period. During this time, the organization prioritized continuity of services and timely fulfillment of federal and state grant obligations, which limited administrative capacity. The filing delay was procedural in nature and not related to financial mismanagement. MECCA has since implemented corrective steps to strengthen internal processes and ensure future filings are completed on time.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>