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        <OtherCostOrOtherBasisAmt>0</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>0</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <InvestmentCostOrOtherBasisAmt>0</InvestmentCostOrOtherBasisAmt>
        <OtherCostOrOtherBasisAmt>0</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>0</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>51519</InvestmentCostOrOtherBasisAmt>
        <OtherCostOrOtherBasisAmt>0</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>0</DepreciationAmt>
        <BookValueAmt>51519</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <InvestmentCostOrOtherBasisAmt>0</InvestmentCostOrOtherBasisAmt>
        <OtherCostOrOtherBasisAmt>0</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>0</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>51519</TotalBookValueLandBuildingsAmt>
      <FederalIncomeTaxLiabilityAmt>0</FederalIncomeTaxLiabilityAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Church payables</Desc>
        <Amt>27544</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>27544</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="R000004" softwareId="24021167" softwareVersionNum="v1.00">
      <NondiscriminatoryPolicyStmtInd>1</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>1</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>1</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>1</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>1</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>1</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>1</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>0</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>0</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>0</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>0</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>0</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>0</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>0</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>0</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>0</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>0</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>1</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>This information is published on our website.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleO documentId="R000005" softwareId="24021167" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Our form 990 is reviewed on a annual basis during the board meetings.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Our compliance policy is reviewed on a annual basis during the meetings.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>We review the compensation during our executive meeting and the final outcome is approved by the Board of Directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="R000006" softwareId="24021167" softwareVersionNum="v1.00">
      <ExplanationTxt>We the Eastwind Christian Academy, requests the abatement of the late filing penalty for the late filing of our Form 990 for the tax year 2024, as outlined in IRM 20.1.1.3.2 regarding reasonable causes for late filings. In our first year of operations and despite our diligent efforts and intention to comply with tax obligations, unforeseen complications and Circumstances, beyond our control, significantly contributed to the delay and prevented a timely filing. Notably, we took proactive steps by hiring a professional tax preparer and attempted to file an extension timely. We faced issues with our financial records that required unexpected revisions, further delaying our filing process. According to IRM 20.1.1.3.2, Reasonable cause for late filing, the IRS provides relief from a penalty based on reasonable cause when we exercise ordinary business care and prudence in determining our tax and filing obligations but was nevertheless unable to comply with those obligations. In the summary below we have addressed the Ordinary Business Care and Prudence, Compliance History, Circumstances Beyond the Taxpayer's Control, Undue Hardship, and Not Willful Neglect and the Tax payer's Reasons for the late filing. We would like the IRS to review our explanations in the believe that a reason, a combination of reasons and or all of the reasons will be considered in determining our request for a late filing penalty abatement based on various facts and circumstances. We believe that our nonprofit organization took ordinary business care and prudence by hiring a professional tax preparer to complete the tax return. Our intention was to file for a timely and there was some confusion as to whether the yearend should had been in sync with the June 30 year end. this shows Ordinary Business Care and Prudence and unintendedly missed the filing deadline. We would like the IRS to consider that our nonprofit organization Compliance history. Over the proceeding tax years, we have been in compliance in filing all payroll tax forms. Our history of compliance, demonstrated by our consistent filing timely, underscores our commitment to fulfilling our tax responsibilities. We would like the IRS to consider, Circumstances Beyond the Taxpayer's Control. The accountant had obtained the financial records and noticed that the prior's year ending balances had been modified. To update and correct the financial reporting we provided access to the "QuickBooks" online system. This provided full access to the accounting records thus allowing the tax return to be prepared accurately. For the year ending December 31, 2024, the ledger balances were unreconciled and the prior year balances had changed during the process. Subsequently our CPA reviewed the year ending reports and has updated those reports. We would like the IRS to consider that the failure to file was not willful neglect. This filing was the first 990 filing and we have coordinated and created a stronger communication and relationship with us. Please note that we both took action to prevent a foreseeable failure to file on time. We believe that the imposed penalty would place an undue hardship on our institution, impacting our ability to continue providing quality educational services. In the summary we believe that we are committed to the Ordinary Business Care and Prudence. We do understand that our 2025 tax return will need to be filed on or before November 15, 2026 and will be submitted as soon as 2024 is submitted which is our responsibility as well. We respectfully request that the penalties be removed based on these reasonable causes, and we are prepared to provide any additional documentation needed to support our case. Thank you for considering our request and for your understanding of the unique circumstances that affected our compliance timeline.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>