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          <CityNm>Olympia</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
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          <CityNm>Seattle</CityNm>
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        <PurposeOfGrantTxt>To support sustainability in the Puget Sound region</PurposeOfGrantTxt>
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          <CityNm>Seattle</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
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        <PurposeOfGrantTxt>To support sustainability in the Puget Sound region</PurposeOfGrantTxt>
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          <CityNm>Bellingham</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
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        <ExplanationTxt>Sustainable Path Foundation has a Memorandum of Understanding for each grantee. This MOU explicitly states the objectives of each project. SPF only funds projects that occur in the Puget Sound region of the United States. Generally, all grants have a one-year period. Grantees are required to submit interim and final reports on their projects.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Sustainable Path monitors/enforces compliance with our conflict of interest policy in 2 ways. First in November of each year after the election of new and returning board members, all board members are required to sign the existing conflict of interest policy. Second, in January of each year, a 990 board questionnaire developed by SPF is filled out by all board members to assess independence, per IRS definition, of each board member. Staff and various committee members are also required to complete these two conflict of interest documents.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>When hiring staff Sustainable Path reviews comparative data in assessing salary and benefits appropriate for the position. The SPF board is required to approve any salary and benefits packages proposed. Additionally, SPF maintains a personnel policy that provides for an annual review of performance and ongoing consideration of salary and benefits. At Present SPF employs no staff.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Sustainable Path Foundation makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.</ExplanationTxt>
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      <ExplanationTxt>Sustainable Path Foundation (SPF) respectfully requests abatement of the penalties assessed for the late filing of its Form 990. The delay resulted from an unintentional administrative error and not from willful neglect. Our outside accountant had confirmed that Form 8868 (Application for Extension of Time to File an Exempt Organization Return) had been submitted on time. We later learned that the extension was not filed as expected. At the time, the organization had only one part-time operations consultant and a volunteer board of directors, neither of whom had access to the accounting system used by the accountant. As a result, the board and staff were unaware that the extension had not been successfully filed until after the due date had passed. This was the first time Sustainable Path Foundation has filed a return late. The organization has a long-standing record of timely compliance with all IRS filing requirements, and the oversight was inadvertent. Upon discovering the issue, the Foundation acted promptly to complete and submit the Form 990. To prevent a recurrence, SPF has implemented a new procedure requiring board-level confirmation of the Form 8868 submission each year. The extension filing deadline and review process have been added to the organization's compliance calendar, which is accessible to the board, the operations consultant, and the accountant. These measures will ensure timely filings in the future. Sustainable Path Foundation operates with limited staff and financial resources, and the assessment of penalties would impose a significant burden on the organization's ability to continue its charitable work. We respectfully request that the IRS accept this explanation as reasonable cause and abate any associated penalties.</ExplanationTxt>
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