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      <PersonNm>Daniel Reetzke</PersonNm>
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      <PrimaryExemptPurposeTxt>Support and advance the exempt purposes of its supported organization, Kentucky Rural Water Association, Inc. ("KRWA"), by (1) serving as a charitable intermediary between KRWA and state governmental agencies that fund programs to improve public water and wastewater systems across Kentucky, and (2) administering scholarships for apparencies enrolled in the KRWA Water and Wastewater Utilities Apprenticeship Program ("KRWA Apprenticeship Program").</PrimaryExemptPurposeTxt>
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        <PersonNm>Clay Kelly</PersonNm>
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        <PersonNm>Damon Talley</PersonNm>
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        <PersonNm>Scott Young</PersonNm>
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        <PersonNm>Christina O'Bryan</PersonNm>
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        <PersonNm>Jon Blalock</PersonNm>
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        <PersonNm>Bob Pack</PersonNm>
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        <PersonNm>Stephen Whitaker</PersonNm>
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      <ExplanationTxt>Kentucky Rural Water Foundation Inc. respectfully requests abatement of any penalties associated with the late filing of its Form 990-EZ for the tax year ending April 21, 2026. This is the organization's initial filing of Form 990-EZ, and the organization only recently received recognition of its tax-exempt status under Section 501(c)(3) from the Internal Revenue Service. As a newly recognized tax-exempt entity, the organization was in the process of establishing administrative procedures and becoming familiar with federal filing requirements. Due to this recent determination and limited administrative capacity, the organization was not fully aware of the applicable filing deadline for Form 990-EZ. Upon becoming aware of the requirement, the organization took immediate action to complete and submit the return as promptly as possible. The organization operates with limited resources and is primarily volunteer-driven. Steps have now been taken to ensure future compliance, including implementing internal controls to track filing deadlines and maintain accurate records. The organization made a good faith effort to comply with all applicable requirements, and the delay in filing was not due to willful neglect. We respectfully request that any penalties be waived based on reasonable cause.</ExplanationTxt>
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