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        <CurrentTaxYearMinus3YearsAmt>711</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>749</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14253</CurrentTaxYearMinus1YearAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ARE APPOINTED ANNUALLY BY THE COMMISSIONERS OF NORTH BLANCO COUNTY EMERGENCY SERVICES DISTRICT 1.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED AND SIGNED BY THE EMS BOARD PRESIDENT, AND IS SENT TO THE REMAINDER OF THE BOARD FOR REVIEW.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EMS CHIEF AND BOARD OF DIRECTORS REGULARLY AND CONSISTENTLY MONITORS FOR ANY UNREPORTED CONFLICTS OF INTEREST AND IF IDENTIFIED ARE IMMEDIATELY REVIEWED IN ACCORDANCE WITH THE POLICY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EMPLOYEES OF THE ORGANIZATION ARE EMPLOYED BY THE EMERGENCY SERVICES DISTRICT BOARD OF COMMISSIONERS, WHO COMPENSATES THEM DIRECTLY AND REVIEWS AND APPROVES COMPENSATION FOR EMPLOYEES EACH YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS (AFTER REVIEWED AND APPROVED BY THE BOARD AND RECORDED IN THE MINUTES) ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST AT THE EMS ADMINISTRATION OFFICE LOCATED AT 105 BILL WATSON DRIVE IN JOHNSON CITY, TEXAS.</ExplanationTxt>
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    <ReasonableCauseExplanation documentId="R000004" softwareId="24021167" softwareVersionNum="v1.00">
      <ExplanationTxt>To Whom It May Concern: We respectfully submit this statement to explain the circumstances that resulted in the late filing of our Form 990 for the 2024 tax year. First and foremost, we acknowledge our responsibility to ensure timely and accurate filing of all required returns. While not intended as an excuse, we believed in good faith that an extension request had been properly submitted on our behalf. Unfortunately, we later discovered that the extension had not, in fact, been filed. This misunderstanding contributed to our failure to meet the original filing deadline. Compounding this issue, the individual primarily responsible for overseeing the preparation and filing of the organization's Form 990 experienced a serious and unforeseen medical event. This event resulted in a prolonged and unexpected medical leave of absence, during which time critical organizational knowledge and responsibilities were temporarily unavailable. This absence significantly disrupted our administrative operations and delayed our ability to identify and correct the missed extension filing. Upon the individual's return, we took immediate steps to rectify the situation and ensure compliance. We sought to engage the services of a qualified Certified Public Accountant to assist with the preparation and filing of the Form 990. However, due to widespread capacity constraints, multiple CPA firms we contacted were not accepting new clients at that time. We ultimately identified a firm willing to onboard our organization, but before engagement could be finalized, the firm was acquired by another entity. Following the acquisition, the successor firm declined to take on our account, which further delayed our efforts. Despite these challenges, we remained diligent in our attempts to resolve the matter as quickly as possible. Once we were able to secure appropriate assistance, we completed and filed the Form 990 at the earliest practicable date. We have since implemented additional internal controls and redundancy procedures to prevent a recurrence of this situation. These include enhanced tracking of filing deadlines, verification protocols for extension submissions, and cross-training of personnel to ensure continuity in the event of unexpected absences. We respectfully request that the IRS consider these circumstances as reasonable cause for the late filing. The delay was neither willful nor due to neglect, but rather the result of an unfortunate combination of administrative oversight and unforeseen events. We are committed to maintaining full compliance with all filing requirements moving forward and do not anticipate any delinquencies moving forward. Thank you for your consideration.</ExplanationTxt>
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