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      <PersonNm>Judi Snell</PersonNm>
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      <PrimaryExemptPurposeTxt>WOYA advances women and youth empowerment through creating non-clinical mental wellness support circles, AI-integrated training, small business development, and compassionate community building - in pursuit of a society free of disparities.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>2024 was WOYA NYC's initial operating year as an organization with 501(c)(3) tax exempt status. All programs were free of charge. Program space provided in-kind through Pier 57 partnership (7 sessions at $2,500 FMV/session) and virtual platforms. Program 1 - Pathways to Empowerment Monthly Training (formerly PPE) WOYA's flagship recurring monthly program delivered virtually and in-person at Pier 57 throughout 2024. Originally launched as the Platform for Partnerships &amp; Empowerment (PPE), it evolved into Pathways to Empowerment - integrating all four WOYA pillars. These circles are the operational heartbeat of WOYA's empowerment programming. Program 2 - Beautiful Wings Project (BWP Empowerment/ Compassionate Talking Circles) WOYA's specialized circles outreach for women flowing back into society after health programs, veterans, and women who who face trauma, or extreme economic circumstance. Delivered online and in-person at Pier 57. 2024 sessions: delivered Bi-Weekly virtual and In-person sessions. In Person Sessions listed: * Empower, Elevate, Thrive: Mastering Stress &amp; Mindsets for Impactful Living | February 8, 2024 | Pier 57 | Co-hosted with Margo James Funds Inc. * Beautiful Wings October Session | October 30, 2024 | Pier 57 * Becoming Significant | December 7, 2024 | Pier 57 Partner: Margo James Funds Inc. (Sidonie Kangnama) - formal signed partnership agreement. Program 3 - UN CSW 68 Climate Action Workshop (Participation) March 22, 2024 | UN Church Center, 10th Floor, NYC | Organized by Green Tent Circle, Parliament of World's Religions, Earth Child Institute, Chisholm Legacy Project. Theme: 'Women and Girls on the Frontlines of Sustainable Climate Actions' (World Water Day). WOYA participated as organizational representative, re-establishing WOYA NYC's UN presence. Executive Director Judi Snell authored official reflections published on Green Tent Circle's website. This engagement seeded the partnerships that led to WOYA's co-organizing role in UN CSW 69 (2025). Program 4 - Mental Health Walk &amp; Conference (Affiliate Sponsor &amp; Panelist) Mental Health Walk - May 18, 2024 | Elmsford, NY. Mental Health Conference - May 23, 2024 | Baymont by Wyndham, Elmsford, NY. Organized by Echoes Africa Initiative with and others. Theme: 'Understanding Cultural Competence and Utilizing Community Strengths in Mental Health.' WOYA's role: * Affiliate sponsor and organizational co-presenter * Judi Snell served as panelist on Day 2 - alongside Dr. Theddeus Iheanacho (Yale Global Health), Gene Adams (Bronx Community College), Chime Asonye (Nigerian Mental Health), Prof. Charles Dike (Yale School of Medicine) * Represented WOYA's non-clinical mental wellness and empowerment circle approach Program 5 - Small Business AI Training (Online) Mixed sessions: Focused on integrating AI solutions into business plans, startup launch strategies on a budget, and AI tools for marketing and financial planning. Program 6 - UN FfD4 Multi-Stakeholder Hearing Virtual Fireside Chat October 29, 2024 | Virtual | Organized by WOYA. Part of the official UN FfD4 preparatory process. Theme: 'Leveraging AI: Financial Inclusion &amp; Supply Chain Transparency in Sustainable Development.' Co-organizers: Margo James Funds (Burkina Faso &amp; NY), Green Tent Circle (US + South America), Animal Wisdom Speaks (Austria). This event directly preceded WOYA's UN Special Accreditation and FfD4 Seville delegation in June 2025. Program 7 - UN Summit of the Future: Collaborating for Change Circle November 6, 2024 | Virtual | WOYA-hosted side event. Title: 'Collaborating for Change Circle: Dialogue for a Brighter Future for All.' Recorded on WOYA's YouTube channel (@WOYA-Inc). Focus: global collaboration, women's empowerment, AI governance, and inclusive futures - a direct expression of CAiG's mission. Co-organizers: Green Tent Circle, Margo James Funds, Lotus Life, Canada, Animal Wisdom Speaks,Austria. Program 8 - Pathways: Leveraging AI for Success &amp; Impact Bi-Monthly at Pier 57, NYC. In-person integrating AI literacy, small business, and inclusion. Program 9 - 16 Days of Activism Community Resource Fair December 9, 2024 | Brooklyn Public Library, Grand Army Plaza. WOYA tabled alongside NYC Commission on Gender Equity, NYC Mayor's Office to End Domestic and Gender-Based Violence, NYC Emergency Management, Sanctuary for Families, Crime Victim Assistance Program (NYPD), and Margo James Funds Inc. Photo documentation confirms presence of NYC city officials including Sadiya Sherman (Commissioner, Mayor's Office of Equity). Program 10 - Pathways: Leveraging AI + Inclusion Monthly at Pier 57, NYC. Pathways event integrating AI literacy, inclusion, and small business pillars. Theme: Leveraging AI for Success &amp; Impact.</DescriptionProgramSrvcAccomTxt>
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        <ExplanationTxt>SECTION A - VOLUNTEER &amp; DONATED SERVICES DISCLOSURE Note: Pursuant to IRS guidance, volunteer services are disclosed here for transparency only. These amounts are NOT included in gross receipts or expense totals and do not affect the filing threshold determination. A1. Skilled Volunteer Donated Services The following individual contributed skilled professional services to WOYA during the 2024 tax year on a fully voluntary basis, receiving no compensation from the organization. 2024 was WOYA NYC's initial operating year. Volunteer Name Judi Snell Role / Service Executive Director - organizational leadership, program design and delivery, community engagement, AI strategy, UN engagement, circle facilitation, small business training, CAiG and WOYA Global Impact coordination Hrs/M onth 160 hrs Rate/H r $46.00 Monthly FMV Annual FMV $7,360.00 $88,320.00 Valuation: $46.00/hour reflects BLS median for nonprofit executive directors, NYC metro area. Background: WOYA's Executive Director brings 25+ years of leadership including founding Women and Youths Advancement Foundation (WOYAF) in West Africa, policy work with ECOWAS and Nigeria's Ministry of Housing and Urban Development, and longstanding UN engagement through Social Watch - whose publications were presented annually at the United Nations. WOYA NYC is the evolution and re-establishment of this work in the United States. A2. Other Volunteers Additional volunteers contributed event support, social media, and administrative assistance. Not individually claimed as skilled volunteer disclosures. Acknowledged here for organizational transparency.</ExplanationTxt>
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        <ExplanationTxt>SECTION A - VOLUNTEER &amp; DONATED SERVICES DISCLOSURE Note: Pursuant to IRS guidance, volunteer services are disclosed here for transparency only. These amounts are NOT included in gross receipts or expense totals and do not affect the filing threshold determination. A1. Skilled Volunteer Donated Services The following individual contributed skilled professional services to WOYA during the 2024 tax year on a fully voluntary basis, receiving no compensation from the organization. 2024 was WOYA NYC's initial operating year. Volunteer Name :Judi Snell -Role / Service Executive Director - organizational leadership, program design and delivery, community engagement, AI literacy and strategy, UN engagement, compassionate circle facilitation, small business training, CAiG and WOYA trainings coordination Hrs/Month 160 hrs Rate/Hr $46.00 Monthly FMV:$7,360.00 Annual FMV:$88,320.00 Valuation: $46.00/hour reflects BLS median for nonprofit executive directors, NYC metro area. A2. Other Volunteers Additional volunteers contributed event support, social media, and administrative assistance. Not individually claimed as skilled volunteer disclosures. Acknowledged here for organizational transparency.</ExplanationTxt>
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      <ExplanationTxt>REASONABLE CAUSE STATEMENT - LATE FILING OF FORM 990-EZ, TAX YEAR 2024 Women and Youth Advancement Inc. (WOYA) respectfully requests that penalties under section 6652(c)(1)(A) not be assessed with respect to this return, as the late filing was due to reasonable cause and not willful neglect. The relevant facts are as follows. NEW ORGANIZATION; FIRST-EVER INFORMATION RETURN. WOYA received its determination letter recognizing exemption under section 501(c)(3) in July 2023. The organization commenced official operations as a tax exempt organization in January 2024. The tax year covered by this return, calendar year 2024, was WOYA's first operating year, and this return is the first annual information return the organization has ever been required to file. GOOD-FAITH MISUNDERSTANDING OF THE INITIAL DUE DATE. WOYA is an all-volunteer organization with no paid staff. During the period in question, its volunteer leadership did not have professional tax counsel and, in good faith, misunderstood when the organization's first Form 990-series return came due in relation to its July 2023 determination letter and its January 2024 commencement of operations. The organization believed it was in compliance with its obligations. This was an error of inexperience in the organization's first year of existence, not a disregard of known obligations. ORDINARY BUSINESS CARE AND PRUDENCE. Throughout the period, the organization otherwise conducted its affairs responsibly: it maintained books and records, retained receipts and documentation of program activities, delivered all programs free of charge through volunteer service, and operated exclusively in furtherance of its exempt purpose. The failure to file timely was an isolated oversight attributable to the organization's newness, not to carelessness in its overall operations. PROMPT, VOLUNTARY SELF-CORRECTION. Upon discovering the oversight, the organization acted immediately and voluntarily to come into full compliance, before receiving any notice or inquiry from the IRS. It prepared and submitted its information returns to bring the organization fully current, including this 2024 return and its 2025 return. This filing is the product of the organization's own initiative to correct its error as soon as it was identified. CORRECTIVE MEASURES TO PREVENT RECURRENCE. WOYA has implemented measures to ensure timely filing going forward: (a) a dedicated volunteer accounting and finance function now maintains the organization's financial records and reporting calendar; (b) an annual compliance calendar has been established that includes the May 15 Form 990 deadline and all related federal and state filing dates; and (c) organizational leadership has familiarized itself with the ongoing reporting obligations of section 501(c)(3) organizations. NO HISTORY OF NONCOMPLIANCE. As this is the organization's first required return, WOYA has no prior history of late filing or noncompliance of any kind. For the foregoing reasons, WOYA respectfully submits that its late filing was due to reasonable cause. The organization exercised ordinary business care and prudence, the failure arose from a good-faith misunderstanding during its first year as a newly recognized exempt organization, and it corrected the failure voluntarily and completely upon discovery. WOYA respectfully requests that no penalty be assessed.</ExplanationTxt>
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