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      <PersonNm>Benjamin Nadolsky</PersonNm>
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      <PrimaryExemptPurposeTxt>ADROIT is organized and operated for charitable and educational purposes with the primary goal of expanding equitable access to STEM education robotics mentorship and leadership development for K12 students in Nashville and Middle Tennessee. ADROIT was formed to address inequalities in STEM education by providing underserved students with hands-on learning professional mentorship technical training and access to resources that help them explore STEM in a safe and supportive environment. Through FIRST Robotics FIRST LEGO League community outreach school partnerships and student-led mentoring ADROIT prepares students to become confident problem-solvers future industry leaders and active contributors to their communities.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>ADROITs core program service is providing hands-on STEM education through robotics-based programming for K12 students in Nashville and Middle Tennessee. Its primary high school program is FIRST Robotics Competition Team 7525 The Pioneers which serves students from six schools across Nashville. Through this program students participate in robot design fabrication programming business operations competition preparation teamwork and problem solving. ADROIT provides access to mentorship tools technology workshop space transportation support meals during longer meetings and financial assistance to reduce barriers to participation and create a safe accessible environment for students to explore STEM.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>ADROIT expanded its STEM education pipeline by supporting younger students through FIRST LEGO League and elementary and middle school outreach. The organization helped establish and operate the Aventura Abejas a Spanish-led FIRST LEGO League Explore program at Aventura Community School. High school students from The Pioneers mentored approximately 30 elementary students through weekly hands-on activities involving teamwork design robotics engineering problem solving and Lego-based STEM challenges. ADROIT also participated in STEM nights and robotics demonstrations at schools including Aventura Community School Waverly-Belmont Elementary and Head Magnet helping younger students and families discover STEM opportunities outside the traditional classroom.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>ADROIT provided leadership and mentorship opportunities that helped students build confidence communication skills technical ability and career readiness. High school participants served as mentors to younger students supported FIRST LEGO League events volunteered as judges referees greeters and event staff and helped teach robotics and engineering concepts to elementary students. ADROIT also provided students with access to professional mentors college and career guidance technical training interpersonal skill development and opportunities to lead outreach competition and community projects. These activities helped students develop as future STEM leaders while reinforcing ADROITs mission of building a diverse and supportive STEM community.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>ADROIT carried out community outreach programs designed to expand public access to STEM robotics and STEAM education. The organization hosted and participated in robotics showcases school STEM nights Adventure Science Center activities FIRST LEGO League events and public demonstrations that introduced students families and community members to engineering coding fabrication and robotics. ADROIT also hosted a STEAM-focused art gallery that highlighted the connection between robotics science engineering and the arts. Through these activities ADROIT reached more than 11,370 individuals and helped bring STEM exposure to communities that may not otherwise have access to FIRST Robotics or similar programs.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>ADROIT also advanced its charitable and educational mission through community service and civic engagement. Students volunteered with organizations including Second Harvest the Tennessee Immigrant and Refugee Rights Coalition the Adventure Science Center and Special Olympics. Activities included sorting food preparing meals for communities affected by tornadoes supporting STEM events and robotics tournaments and assisting with Special Olympics Summer Games. These service activities reinforced ADROITs goal of developing students not only as engineers and problem solvers but also as engaged community members who use their skills to serve Nashville and Middle Tennessee</DescriptionProgramSrvcAccomTxt>
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      <ExplanationTxt>Taxpayer respectfully requests abatement of any late-filing penalties assessed with respect to the 990ez form for the tax period ending January 31 2026. The failure to timely file was due to reasonable cause and not due to willful neglect. The individual primarily responsible for coordinating and handling Taxpayers tax filings experienced ongoing family emergencies and illnesses during the relevant filing period. These circumstances were unexpected serious and continued over a period of time that directly interfered with that individuals ability to complete coordinate and submit the required filing by the applicable deadline. Taxpayer had historically relied on this individual to manage the tax filing process and there was no expectation that the filing would not be timely completed. Despite exercising ordinary business care and prudence Taxpayer was unable to timely file because the responsible individuals family emergencies and illnesses disrupted the normal filing process and prevented timely completion of the return. Once Taxpayer became aware that the filing had not been submitted Taxpayer acted promptly to complete and file the return and to address any outstanding compliance obligations. Taxpayer has also taken corrective steps to prevent this issue from recurring. Going forward Taxpayer has implemented additional safeguards including maintaining internal filing calendars with deadline reminders assigning a backup person to monitor tax filing obligations requiring periodic status checks before filing deadlines and engaging outside tax assistance when necessary to ensure that returns are prepared and filed timely even if the primary responsible individual is unavailable. These procedures are intended to provide redundancy and ensure that future filing obligations are timely met. Taxpayer respectfully submits that the late filing resulted from circumstances beyond Taxpayers reasonable control and not from intentional disregard of the filing requirements. For these reasons Taxpayer respectfully requests that the IRS abate the applicable penalties based on reasonable cause. Under penalties of perjury I declare that the facts stated above are true correct and complete to the best of my knowledge and belief.</ExplanationTxt>
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