2026-06-17T14:42:37-05:00 2025-09-30 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-10-01 391809171 THE BELLIN HEALTH FOUNDATION INC BELL 9204333731 744 S WEBSTER AVENUE GREEN BAY WI 54301 JOHN CEELEN CFO 9204333731 2026-06-10 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2026-05-27 2024 2025-03-06 01:10:19Z MOLLY VANDERVEST 744 S WEBSTER AVENUE GREEN BAY WI 54301 11778738 0 X WWW.BELLIN.ORG X 1994 WI THE BELLIN HEALTH FOUNDATION, INC. (THE "FOUNDATION") IS A NONSTOCK, NONPROFIT CORPORATION THAT RECEIVES GIFTS AND BEQUESTS, RAISES FUNDS FOR SPECIFIC PROJECTS OR NEEDS, ADMINISTERS AND INVESTS FUNDS, AND DISBURSES PAYMENTS TO AND FOR THE BENEFIT OF TAX-EXEMPT ORGANIZATIONS AT THE DISCRETION OF ITS BOARD OF DIRECTORS. THE FOUNDATION ALSO OPERATES THE GIFT SHOP AT BELLIN MEMORIAL HOSPITAL, INC. A SIGNIFICANT PORTION OF FUNDS RAISED BY THE FOUNDATION ON BEHALF OF BELLIN HEALTH SYSTEMS, INC. AFFILIATES ARE TRANSFERRED TO AFFILIATES FOR USE AS DIRECTED BY DONORS. THE BELLIN HEALTH FOUNDATION'S VISION IS TO ENABLE EMPLIFY HEALTH BY BELLIN TO PROVIDE WORLD-CLASS CARE WITHOUT FINANCIAL COMPROMISES. 12 10 0 28 0 0 3174574 9548950 0 0 368409 296896 126707 -15504 3669690 9830342 2920231 2794297 0 0 745527 780179 0 0 621760 123864 155049 3789622 3729525 -119932 6100817 11085703 17451513 783287 806355 10302416 16645158 THE MISSION OF THE FOUNDATION IS: BRING COMMUNITY HEALTH TO LIFE THROUGH DONOR TIME, TALENT AND TREASURE. 0 0 2794297 2794297 0 THE PURPOSE OF THE FOUNDATION IS TO RAISE FUNDS WHICH WILL BE USED TO AND OTHER NOT-FOR-PROFIT ORGANIZATIONS THROUGH ACTIVITIES OF ANNUAL GIVING, PLANNED GIVING, SINGLE PURPOSE CAMPAIGNS, PATIENT CONVENIENCE AND SPECIAL EVENTS, WHICH WILL BE USED TO BENEFIT THE COMMUNITIES OF GREEN BAY, NORTHEAST WISCONSIN AND THE UPPER PENINSULA OF MICHIGAN. 2794297 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 12 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 WI X JOHN CEELEN 9204457260 2020 S WEBSTER AVENUE GREEN BAY WI 54301 CHRISTINE WOLESKE BOARD MEMBER/BELLIN EVP (THRU 05/25) 2.00 48.00 X 0 1888539 37909 MICHONG POWERS TREASURER 2.00 40.00 X X 0 301325 24557 BRAD BURMEISTER MD BOARD MEMBER 2.00 40.00 X 0 16988 0 SUSAN VANGHEEM CHAIRPERSON 2.00 X X 0 0 0 KRISTIN CHARLES VICE CHAIRPERSON 2.00 X X 0 0 0 JIM LEDVINA SECRETARY 2.00 X X 0 0 0 LYNN DOUVILLE BOARD MEMBER 2.00 X 0 0 0 CATHY DWORAK BOARD MEMBER 2.00 X 0 0 0 DAVE HONISH BOARD MEMBER 2.00 X 0 0 0 MARK KASPER BOARD MEMBER 2.00 X 0 0 0 PAUL NORTHWAY BOARD MEMBER 2.00 X 0 0 0 MATT SCHACHTNER BOARD MEMBER 2.00 X 0 0 0 RILEY SMYTH MD BOARD MEMBER 2.00 X 0 0 0 SCOTT RATHGABER MD BGHS CEO 2.00 48.00 X 0 1324275 73275 JOHN CEELEN BGHS CFO 2.00 48.00 X 0 728317 54245 MOLLY VANDERVEST FOUNDATION PRESIDENT & DIRECTOR 40.00 X 0 143245 41403 STEVE LITTLE FORMER BMH CFO 2.00 X 0 209856 0 0 4612545 231389 0 1 1 0 BELLIN MEMORIAL HOSPITAL INC 744 SOUTH WEBSTER AVENUE GREEN BAY WI 54301 LEASED EMPLOYEES 799241 1 174732 223125 9151093 51852 9548950 135384 135384 1853927 1692415 161512 161512 161512 59113 174732 109343 -50230 -50230 22305 24727 -2422 -2422 159059 121911 37148 37148 9830342 0 0 281392 2657014 2657014 137283 137283 611882 199297 412585 39733 12698 27035 85324 29937 55387 43240 13732 29508 44007 11470 32537 58723 20941 37782 12389 12389 739 50 689 11168 964 10204 7405 7307 98 694 694 BAD DEBT EXPENSE 8250 8250 STEWARDSHIP EXPENSE 7685 7685 DUES & SUBSCRIPTIONS 3989 3989 3729525 2794297 313468 621760 3867173 8712483 7062792 8578054 155738 160976 11085703 17451513 783287 806355 783287 806355 X -739841 -749235 11042257 17394393 10302416 16645158 11085703 17451513 6100817 241925 0 X X 0 1 X 1 0 X 5493769 2482749 3350879 3174574 9548950 24050921 5493769 2482749 3350879 3174574 9548950 24050921 7098722 16952199 86419 83115 107510 126699 135384 539127 42482 68186 89560 200228 24790276 689889 0.68380 0.88130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3394917 182718 178136 71637 3684134 2931853 263501 291555 91992 3394917 2628543 156644 170469 23803 2931853 2831774 55830 -229949 29112 2628543 2628725 22638 209789 29378 2831774 0.00000 0.82434 0.17566 0 0 0 10328248 241925 241925 10086323 -255981 -255981 9830342 3985506 255981 255981 3729525 0 3729525 PART V, LINE 4: THE BELLIN HEALTH FOUNDATION HAS SEVERAL ENDOWMENT FUNDS. THE ENDOWMENT FUNDS ARE DESIGNATED FOR SCHOLARSHIPS, HEALTH CARE SERVICES AND EMPLOYEE TRAINING AND DEVELOPMENT. PART XI, LINE 4B - OTHER ADJUSTMENTS: GIFT SHOP EXPENSES -121,911. FUNDRAISING EVENT EXPENSES -134,070. PART XII, LINE 2D - OTHER ADJUSTMENTS: GIFT SHOP EXPENSES 121,911. FUNDRAISING EVENT EXPENSES 134,070. BLACK TIE BLUE JEAN 233845 174732 59113 27125 500 70506 11212 233845 174732 59113 27125 500 70506 11212 109343 -50230 22305 24727 0 22305 24727 24727 -2422 0 0 0 0 0 0 1 BELLIN MEMORIAL HOSPITAL INC 744 SOUTH WEBSTER AVE GREEN BAY WI 54301 390884478 501(C)(3) 2206967 0 SUPPORT OF BELLIN MEMORIAL HOSPITAL, INC. BELLIN PSYCHIATRIC CENTER INC 301 E ST JOSEPH ST GREEN BAY WI 54301 391657627 501(C)(3) 291648 0 SUPPORT OF BELLIN PSYCHIATRIC CENTER INC. BEL-REIGIONAL HOME MEDICAL INC 1220 E MASON STREET GREEN BAY WI 54301 391504766 C CORP 93674 0 WELLNESS AND FITNESS PROGRAMS BELLIN COLLEGE INC 3201 EATON ROAD GREEN BAY WI 54311 391620530 501(C)(3) 50139 0 SCHOLARSHIPS AND GOLF OUTING SPONSORSHIP OCONTO HOSPITAL & MEDICAL CENTER INC 820 ARBUTUS AVENUE OCONTO WI 54153 061745397 501(C)(3) 12985 0 SUPPORT OF OCONTO HOSPITAL & MEDICAL CENTER, INC. 4 1 EMPLOYEE ASSISTANCE FUND 183 137283 PART I, LINE 2: THE ORGANIZATION AWARDS GRANTS TO VARIOUS ORGANIZATIONS BASED ON DONOR DESIGNATION. FOR ENDOWED SCHOLARSHIP FUNDS, EARNINGS ARE GRANTED BASED ON THE ENDOWMENT FUND SPENDING POLICY. OTHER GRANTS REQUIRE THE ORGANIZATION RECEIVING THE FUNDS TO SEND DOCUMENTATION FOR THE AMOUNT SPENT AND THEN THE FOUNDATION WILL TRANSFER FUNDS. EMPLOYEE ASSISTANCE GRANTS TO INDIVIDUALS ARE PROCESSED THROUGH WIL TABB IN THE CHAPLAINCY DEPARTMENT AT BELLIN HOSPITAL. GRANT REQUESTS ARE REVIEWED AND AWARDED BASED ON INDIVIDUAL NEED AND THE AMOUNT OF ASSISTANCE FUNDS AVAILABLE. 0 1 0 0 0 0 0 0 0 CHRISTINE WOLESKE BOARD MEMBER/BELLIN EVP (THRU 05/25) 0 947182 0 734361 0 206996 22127 0 15782 0 37909 1888539 0 0 SCOTT RATHGABER MD BGHS CEO 0 1278368 0 0 0 45907 48300 0 24975 0 73275 1324275 0 0 JOHN CEELEN BGHS CFO 0 598105 0 129468 0 744 29341 0 24904 0 54245 728317 0 0 MICHONG POWERS TREASURER 0 300137 0 0 0 1188 11644 0 12913 0 24557 301325 0 0 STEVE LITTLE FORMER BMH CFO 0 209856 0 0 0 0 0 0 0 0 0 209856 0 0 MOLLY VANDERVEST FOUNDATION PRESIDENT & DIRECTOR 0 123065 0 20000 0 180 10554 0 30849 0 41403 143245 0 0 PART I, LINE 3 A RELATED ORGANIZATION OF THE FILING ORGANIZATION USES ONE OR MORE OF THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL: -COMPENSATION COMMITTEE -INDEPENDENT COMPENSATION CONSULTANT -WRITTEN EMPLOYMENT CONTRACT -COMPENSATION SURVEY OR STUDY, AND -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE PLEASE REFER TO THE FORM 990, PART VI, LINE 15A DISCLOSURE IN SCHEDULE O FOR ADDITIONAL DETAILS ON HOW COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS ESTABLISHED. PART I, LINE 4B THE HOSPITAL HAS A DEFERRED COMPENSATION PLAN FOR SELECTED EXECUTIVES. CHRISTINE WOLESKE PARTICIPATED IN THE 457(F) PLAN. THE FOLLOWING DISTRIBUTIONS WERE MADE DURING CALENDAR YEAR 2024: CHRISTINE WOLESKE $201,125. X RAFFLE ITEMS 51 46977 DONATED VALUE X LIVE AUCTION ITEMS 11 4875 DONATED VALUE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE MEMBER, BELLIN HEALTH SYSTEMS, INC. FORM 990, PART VI, SECTION A, LINE 7A BELLIN HEALTH SYSTEMS, INC. HAS THE POWER TO DESIGNATE AND BY RESOLUTION APPOINT PERSONS TO THE BOARD OF DIRECTORS OF THE BELLIN HEALTH FOUNDATION, INC. FORM 990, PART VI, SECTION A, LINE 7B BELLIN HEALTH SYSTEMS, INC. HAS THE POWER TO APPROVE OR REJECT, INCLUDING BUT NOT LIMITED TO, ANY AMENDMENTS OR RESTATEMENTS OF THE BYLAWS, THE ARTICLES OF INCORPORATION; ANY PROPOSAL TO ADOPT ARTICLES OF DISSOLUTION, MERGER, OR CONSOLIDATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY SENIOR ADMINISTRATION AND IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BELLIN HEALTH FOUNDATION, INC. REQUESTS AN ANNUAL UPDATE FROM ALL MEMBERS WHO SIGN THE POLICY. MEMBERS OF THE BOARD WHO HAVE A CONFLICT WITH A BOARD DECISION ABSTAIN FROM VOTING ON THE ISSUE. FORM 990, PART VI, SECTION C, LINE 19 BELLIN FOUNDATION, INC. BELIEVES THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND POLICIES ARE THE PROPERTY OF THE ORGANIZATION AND ARE NOT AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART VI, LINE 15A AND LINE 15B THERE ARE NO EMPLOYEES PAID BY THE ORGANIZATION. EMPLOYEES ARE PAID BY AN AFFILIATED TAX-EXEMPT ORGANIZATION THAT HAS IN PLACE A PROCESS THAT INCLUDES: AN ANNUAL SURVEY FROM MULTIPLE SOURCES IS USED TO DETERMINE AN APPROPRIATE WAGE RANGE FOR POSITION DESCRIPTION, APPROVAL BY THOSE WITHOUT CONFLICT AND DECISIONS ARE DOCUMENTED. FORM 990, PART XI, LINE 2B-2C THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BELLIN GUNDERSEN HEALTH SYSTEM INC 1836 SOUTH AVENUE LA CROSSE WI 54601 920504278 PARENT WI 501(C)(3) LINE 12B, II N/A 0 BELLIN HEALTH SYSTEMS INC 744 SOUTH WEBSTER AVE GREEN BAY WI 54301 391512904 SUPPORT OF HEALTHCARE ORGANIZATIONS WI 501(C)(3) LINE 12B, II BELLIN GUNDERSEN HEALTH SYSTEM INC 1 LAKE MICHIGAN HEALTH SERVICES INC 744 SOUTH WEBSTER AVE GREEN BAY WI 54301 391512903 SUPPORT PURPOSES OF BELLIN MEMORIAL HOSPITAL WI 501(C)(3) LINE 12B, II BELLIN HEALTH SYSTEMS INC 1 BELLIN COLLEGE INC 3201 EATON ROAD GREEN BAY WI 54311 391620530 NURSING COLLEGE WI 501(C)(3) LINE 2 BELLIN HEALTH SYSTEMS INC 1 OCONTO HOSPITAL & MEDICAL CENTER INC 820 ARBUTUS AVENUE OCONTO WI 54153 061745397 HOSPITAL WI 501(C)(3) LINE 3 BELLIN MEMORIAL HOSPITAL INC 1 BELLIN PSYCHIATRIC CENTER INC PO BOX 23725 GREEN BAY WI 54305 391657627 PSYCHIATRIC HOSPITAL WI 501(C)(3) LINE 3 BELLIN HEALTH SYSTEMS INC 1 BELLIN MEMORIAL HOSPITAL INC 744 SOUTH WEBSTER AVE GREEN BAY WI 54301 391900586 ACUTE CARE HOSPITAL WI 501(C)(3) LINE 3 BELLIN HEALTH SYSTEMS INC 1 GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1836 SOUTH AVENUE LA CROSSE WI 54601 391866425 SUPPORTING ORGANIZATION WI 501(C)(3) LINE 12B, II BELLIN GUNDERSEN HEALTH SYSTEM INC 1 GUNDERSEN LUTHERAN MEDICAL CENTER 1910 SOUTH AVENUE LA CROSSE WI 54601 390813416 HEALTHCARE WI 501(C)(3) LINE 3 GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 GUNDERSEN CLINIC LTD 1836 SOUTH AVENUE LA CROSSE WI 54601 391028657 HEALTHCARE WI 501(C)(3) LINE 3 GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 GUNDERSEN LUTHERAN ADMINISTRATIVE SVC 1910 SOUTH AVENUE LA CROSSE WI 54601 391606449 SUPPORTING ORGANIZATION WI 501(C)(3) LINE 12B, II GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 GUNDERSEN LUTHERAN MEDICAL FOUNDATION INC 1836 SOUTH AVENUE LA CROSSE WI 54601 391249705 FOUNDATION WI 501(C)(3) LINE 7 GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 TRI-COUNTY MEMORIAL HOSPITAL 1860 LINCOLN STREET WHITEHALL WI 54773 390704510 HEALTHCARE WI 501(C)(3) LINE 3 GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 HARMONY COMMUNITY HEALTHCARE INC 815 MAIN AVENUE SOUTH HARMONY MN 55939 410711606 HEALTHCARE MN 501(C)(3) LINE 10 GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 TWEETEN LUTHERAN HEALTHCARE CENTER INC 125 FIFTH AVENUE SE SPRING GROVE MN 55974 411565003 HEALTHCARE MN 501(C)(3) LINE 10 GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 TRI-STATE AMBULANCE INC 235 CAUSEWAY BOULEVARD LA CROSSE WI 54603 391965415 MEDICAL TRANSPORTATION WI 501(C)(3) LINE 3 GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 TRI-STATE REGIONAL AMBULANCE 235 CAUSEWAY BOULEVARD LA CROSSE WI 54603 391962965 MEDICAL TRANSPORTATION WI 501(C)(3) LINE 10 GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 LUTHERAN REAL ESTATE HOLDING CORP 1910 SOUTH AVENUE LA CROSSE WI 54601 391480826 HOUSING WI 501(C)(3) LINE 12C, III-FI GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 COMMUNITY HOUSING OF LA CROSSE 1900 SOUTH AVENUE LA CROSSE WI 54601 391586700 INDEPENDENT LIVING WI 501(C)(3) LINE 10 LUTHERAN REAL ESTATE HOLDING CORP 1 LUTHERAN HOUSING OF LA CROSSE 1900 SOUTH AVENUE LA CROSSE WI 54601 391751934 INDEPENDENT LIVING WI 501(C)(3) LINE 10 LUTHERAN REAL ESTATE HOLDING CORP 1 ST JOSEPH'S HEALTH SERVICES INC 400 WATER AVENUE HILLSBORO WI 54634 390929538 HEALTHCARE WI 501(C)(3) LINE 3 GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 ST JOSEPH'S MEMORIAL FOUNDATION INC 400 WATER AVENUE HILLSBORO WI 54634 391455787 FOUNDATION WI 501(C)(3) LINE 12A, I ST JOSEPH'S HEALTH SERVICES INC 1 TRI-COUNTY MEMORIAL FOUNDATION INC 18601 LINCOLN STREET WHITEHALL WI 54773 300093022 FOUNDATION WI 501(C)(3) LINE 12A, I TRI-COUNTY MEMORIAL HOSPITAL 1 MEMORIAL HOSPITAL OF BOSCOBEL 205 PARKER STREET BOSCOBEL WI 53805 390845590 HEALTHCARE WI 501(C)(3) LINE 3 GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 PALMER LUTHERAN HEALTH CENTER INC 112 JEFFERSON STREET WEST UNION IA 52175 421320763 HEALTHCARE IA 501(C)(3) LINE 3 GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 MOUNDVIEW MEMORIAL HOSPITALS & CLINICS INC 402 WEST LAKE STREET FRIENDSHIP WI 53934 390944012 HEALTHCARE WI 501(C)(3) LINE 3 GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 MEMORIAL HEALTHCARE FOUNDATION INC PO BOX 40 FRIENDSHIP WI 53934 391775074 FOUNDATION WI 501(C)(3) LINE 12A, I MOUNDVIEW MEMORIAL HOSPITAL 1 SAINT ELIZABETH'S HOSPITAL OF WABASHA INC 1200 5TH GRANT BOULEVARD WEST WABASHA MN 55981 410693877 HEALTHCARE MN 501(C)(3) LINE 3 GUNDERSEN LUTHERAN HEALTH SYSTEMS INC 1 BEL-REGIONAL HOME MEDICAL INC 617 S ROOSEVELT GREEN BAY WI 54301 391504766 DURABLE MEDICAL EQUIPMENT, RETAIL PHARMACY, FITNESS WI N/A C 1 GUNDERSEN LUTHERAN ENVISION LLC 1836 SOUTH AVENUE LA CROSSE WI 54601 264706546 RENEWABLE ENERGY WI N/A C 0 GUNDERSEN EDGE LLC 1836 SOUTH AVENUE LA CROSSE WI 54301 921783811 INNOVATION WI N/A C 0 BG ASSURANCE COMPANY 20 GENESIS CLOSE PO BOX 30600 GEORGE TOWN GRAND CAYMAN, KY1 CJ SELF INSURANCE CJ N/A C 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 BELLIN MEMORIAL HOSPITAL INC B 2206967 FMV BEL-REGIONAL HOME MEDICAL INC B 93674 FMV BELLIN COLLEGE INC B 50139 FMV BELLIN MEMORIAL HOSPITAL INC O 799241 FMV BELLIN MEMORIAL HOSPITAL INC Q 223125 FMV BELLIN MEMORIAL HOSPITAL INC R 3375000 FMV BELLIN PSYCHIATRIC CENTER INC B 291648 FMV THE ORGANIZATION ENGAGED A QUALIFIED PAID PREPARER AND RELIED ON THEM TO PREPARE AND FILE FORM 8868 TO EXTEND THE ORIGINAL DUE DATE OF ITS FORM 990, AS WELL AS TO FINALIZE AND FILE THE RETURN UPON APPROVAL. THE PREPARER UTILIZES ESTABLISHED TAX PREPARATION AND TRACKING SYSTEMS TO MONITOR EXTENSION FILINGS AND RETURN DEADLINES.DUE TO AN INTERNAL ADMINISTRATIVE ERROR AT THE PREPARER LEVEL, THE ORGANIZATION'S EXTENSION WAS NOT PROPERLY EXECUTED. THIS ERROR AROSE FROM A MISUNDERSTANDING BASED ON THE ORGANIZATION'S HISTORICAL ASSOCIATION WITH A LARGER RELATED-PARTY GROUP (AS DISCLOSED ON SCHEDULE R), WHICH HAD UNDERGONE CHANGES IN TAX PREPARATION SERVICES. AS A RESULT, THE PREPARER INCORRECTLY BELIEVED THE ORGANIZATION WAS NO LONGER AN ACTIVE CLIENT.THE ORGANIZATION HAD NO KNOWLEDGE OF THIS ERROR AND REASONABLY EXPECTED THAT ITS PREPARER WOULD TIMELY FILE THE REQUIRED EXTENSION AND SUBSEQUENT RETURN IN ACCORDANCE WITH THE ENGAGEMENT. UPON DISCOVERY OF THE ERROR, CORRECTIVE ACTION WAS TAKEN PROMPTLY, AND THE RETURN IS BEING FILED AS SOON AS PRACTICABLE, ALBEIT AFTER THE EXTENDED DUE DATE.THIS SITUATION REPRESENTS AN ISOLATED AND INADVERTENT ERROR. THE ORGANIZATION EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE BY ENGAGING A QUALIFIED PROFESSIONAL AND RELYING ON ESTABLISHED PROCESSES FOR COMPLIANCE. THERE WAS NO WILLFUL NEGLECT OR INTENT TO DELAY FILING.ACCORDINGLY, THE ORGANIZATION RESPECTFULLY REQUESTS THAT THE IRS CONSIDER THIS EXPLANATION AS REASONABLE CAUSE FOR ABATEMENT OF ANY PENALTIES ASSOCIATED WITH THE LATE FILING.