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        <ExplanationTxt>DESCRIPTION: BANK CHARGES &amp; FEES. AMOUNT: 260. DESCRIPTION: LICENSES. AMOUNT: 115. DESCRIPTION: MISCELLANEOUS. AMOUNT: 3,800. DESCRIPTION: OFFICE SUPPLIES . AMOUNT: 376. TOTAL TO FORM 990-EZ, LINE 16: 4,551.</ExplanationTxt>
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      <ExplanationTxt>STILL WATERS MINISTRIES INC. (SWM) CHANGED ITS CPA FIRM AND TAX COMPLIANCE PROVIDER AS PART OF AN INTERNAL DECISION TO RESTRUCTURE PROFESSIONAL SERVICES. IN CONNECTION WITH THIS TRANSITION, RESPONSIBILITY FOR TRACKING AND PREPARING THE ORGANIZATION'S ANNUAL FORM 990-EZ WAS BEING MOVED FROM THE PRIOR PROFESSIONAL SERVICE PROVIDER TO ITS NEW PROVIDER. ALTHOUGH SWM TOOK STEPS IN GOOD FAITH TO ENSURE CONTINUITY, THE FORM 990-EZ FILING REQUIREMENT FOR THIS TAX YEAR WAS INADVERTENTLY MISSED DURING THE TRANSFER OF RESPONSIBILITIES, AND THE RETURN WAS NOT PREPARED AND FILED BY THE DUE DATE. AS SOON AS SWM'S LEADERSHIP BECAME AWARE OF THE MISSED FILING, IT TOOK IMMEDIATE ACTION TO REMEDY THE ISSUE BY WORKING WITH ITS NEW CPA FIRM TO COMPLETE THE RETURN AND FILE IT AS PROMPTLY AS POSSIBLE. THE ORGANIZATION DID NOT INTEND TO DELAY FILING. TO ENSURE THIS TYPE OF OVERSIGHT DOES NOT OCCUR AGAIN, SWM HAS STRENGTHENED ITS INTERNAL CONTROLS AND COMPLIANCE PROCEDURES.</ExplanationTxt>
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      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
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