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      <ExplanationTxt>Wahine Hooulu respectfully requests consideration for reasonable cause relief regarding the late filing of its Form 990. The organization is a newly established nonprofit operated primarily by volunteers and experienced an administrative oversight while navigating federal and state compliance requirements during its initial year of operations. Upon becoming aware of the filing requirement, the organization took immediate steps to complete and submit the return and has implemented procedures to ensure timely filings in the future, including maintaining a compliance calendar and assigning responsibility for annual reporting obligations. The failure to file timely was neither willful nor due to neglect but resulted from a good faith misunderstanding of the filing requirements applicable to a newly recognized 501(c)(3) organization. Wahine Hooulu remains committed to full compliance with all federal and state reporting requirements and respectfully requests that any penalties associated with the late filing be waived.</ExplanationTxt>
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