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      <ExplanationTxt>Treasurer (David Johnson) is also Treasurer of the Unitarian church of Rockport, MA. In the time frame that this 990 return for Rockport New Year's Eve was to be completed, his church experienced the abrupt departure of its minister and its accountant. This presented an immediate heavy burden on David to absorb and fulfill all the detailed accounting plus day-to-day business for an operating chruch. By fall 2025, David was able to teach a new office administrator to execute the routine accounting for the chruch. But at that point, another urgent need arose: David had to take charge of all planning for Rockport New Years Eve in 2025. Because much of the organizing for this large festival has taken place by mid December, David was able to set aside time to take on his first ever submission of 501(c)(3) 990 tax return on behalf of Rockport New Year's Eve organization.</ExplanationTxt>
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