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      <ReconcilationRevenueExpnssAmt>706500</ReconcilationRevenueExpnssAmt>
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      <FederalGrantAuditPerformedInd>true</FederalGrantAuditPerformedInd>
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    <IRS990ScheduleA documentId="ScheduleA" documentName="IRS990ScheduleA">
      <ChurchInd>X</ChurchInd>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>The organization has no additional explanations or information to report for the items referenced i</FormAndLineReferenceDesc>
        <ExplanationTxt>They are all no's</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Husband and Wife relationship</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>Greater Emmanuel Temple of Deliverance is committed to maintaining timely and accurate filings with the Internal Revenue Service. The organization engaged an outside accountant to prepare and submit our 2023 return and believed the filing had been completed as required. We later discovered that the return had not been transmitted to the IRS. The delay was the result of a misunderstanding and miscommunication between the organization and the accountant, not willful neglect. Once we became aware of the oversight, we acted immediately to compile the necessary information and submit the return. We have also implemented additional internal review procedures to ensure that all future filings are completed on time. We respectfully request that any penalties associated with this late filing be waived in light of these circumstances and our prompt corrective action.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>