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      <ExplanationTxt>Berkshire County Turtle Rescue is a small volunteer-operated 501c3 private operating foundation. As a first-time filer the organization was still establishing its administrative procedures and gathering the necessary records for its inaugural return. Additionally the filing deadline coincided with the peak of the wildlife rehabilitation season during which the organization was providing 24 7 emergency medical triage and clinical care for an influx of injured native reptiles and amphibians. We have since implemented a new calendar system and professional tax software to ensure all future filings are submitted timely.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>