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    <ReturnTs>2025-10-22T21:54:16-07:00</ReturnTs>
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    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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        <PersonNm>JILL PFANNENSTIEL</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE PENTZ</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DOROTHY KING</PersonNm>
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        <PersonNm>OLGA VOLOK</PersonNm>
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        <PersonNm>VINOD KUMARAPPAN</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARRIE CHAI</PersonNm>
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        <PersonNm>KRISTIN MYRON GRAY</PersonNm>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^ADVERTISING;839|EDUCATION AND CERTIFICATION;1081|TRAVEL AND LODGING;10280|CREDIT CARD AND BANK FEES;713|ENTRY FEES;12912|OFFICE SUPPLIES;1007|QUICKBOOK FEES;1901|WEBSITE EXPENSES;1466|DRYLAND RENT;2623|POOL AND SWIM EQUIPMENT;2024|REGISTRATIONS;3663|SALES TAX;80|BAD DEBTS;1248^Total;39837^</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part III, Line (28-31)</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990-EZ, PART III, LINE 28, PROGRAM SERVICE ACCOMPLISHMENTS: PROMOTION AND ENHANCEMENT OF PHYSICAL FITNESS, DISCIPLINE &amp; SELF-ESTEEM IN A POSITIVE SOCIAL DRUG-FREE ENVIRONMENT THROUGH COMPETITIVE SWIMMING. APPROXIMATELY 150 MEMBERS SERVED.</ExplanationTxt>
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      <ExplanationTxt>ON BEHALF OF THE MANHATTAN MARLINS SWIM TEAM, A TAX-EXEMPT ORGANIZATION UNDER IRC §501(C)(3), I AM WRITING TO RESPECTFULLY REQUEST ABATEMENT OF THE LATE-FILING PENALTY ASSOCIATED WITH OUR FORM 990-EZ FOR THE TAX YEAR ENDING DECEMBER 31, 2024. THE DELAY IN FILING WAS NOT DUE TO WILLFUL NEGLECT, BUT RATHER TO CIRCUMSTANCES BEYOND THE CONTROL OF OUR VOLUNTEER, PARENT-LED BOARD OF DIRECTORS. SPECIFICALLY, OUR PRIOR TREASURER EXPERIENCED SIGNIFICANT CHANGES IN HER WORK SITUATION, WHICH PREVENTED HER FROM COMPLETING HER RESPONSIBILITIES, INCLUDING THE PREPARATION AND TIMELY FILING OF OUR ANNUAL RETURN. AS A VOLUNTEER-RUN ORGANIZATION WITH NO PAID STAFF, CERTAIN ADMINISTRATIVE TASKS UNFORTUNATELY FELL BEHIND DURING THIS TRANSITION PERIOD. WE NOW HAVE A NEWLY ELECTED BOARD OF DIRECTORS COMMITTED TO STRENGTHENING OUR COMPLIANCE PROCESSES AND ENSURING ALL IRS FILINGS ARE SUBMITTED ON TIME GOING FORWARD. CORRECTIVE ACTIONS WE HAVE ALREADY IMPLEMENTED INCLUDE: 1. ASSIGNING FILING RESPONSIBILITIES TO MULTIPLE BOARD MEMBERS TO PROVIDE OVERSIGHT AND ACCOUNTABILITY. 2. ESTABLISHING A FORMAL CALENDAR WITH FILING DEADLINES AND REMINDERS FOR ALL REQUIRED RETURNS. 3. ENGAGING OUTSIDE ASSISTANCE, AS NEEDED, TO ENSURE ACCURACY AND TIMELINESS OF COMPLIANCE FILINGS. THE MANHATTAN MARLINS SWIM TEAM SERVES YOUTH AND FAMILIES IN OUR COMMUNITY BY PROMOTING ATHLETIC DEVELOPMENT, TEAMWORK, AND HEALTHY LIFESTYLES. BECAUSE WE OPERATE ON A LIMITED BUDGET SUPPORTED BY PARENT FEES AND FUNDRAISING, THE IMPOSITION OF PENALTIES WOULD CREATE A SIGNIFICANT FINANCIAL HARDSHIP AND DIRECTLY REDUCE THE RESOURCES AVAILABLE FOR OUR PROGRAMS.</ExplanationTxt>
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