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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>The members appoint the officers and the governing body of the organization.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 is provided to the governing body for review before filing Form 990</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Documents are not made available to the public.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="RetDoc2125800001">
      <ExplanationTxt>The organization respectfully requests that the 2024 Form 990 for the Greater West U Area Sports Association ("GWUASA") be treated as timely filed and that the penalty for late filing be abated due to reasonable cause. According to IRM 20.1.1.3.2, Reasonable cause, the IRS provides relief from a penalty based on reasonable cause when the taxpayer exercised ordinary business care and prudence in determining their tax obligations but was nevertheless unable to comply with those obligations. GWUASA is a modest organization operated by volunteers. Due to an unintentional administrative oversight, the Form 990 for the tax year ending December 31, 2024, was not filed by the original due date of May 15, 2025. Upon discovery of this oversight, GWUASA promptly hired an accounting firm specializing in tax-exempt organizations to prepare and file the return for that tax year. GWUASA has taken steps to ensure the timely filing of its Form 990 going forward.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>