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        <BusinessNameLine1Txt>BENJAMIN FRANKLIN ELEMENTARY PARENT TEACHER ORGANIZATION</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>BENJ</BusinessNameControlTxt>
      <PhoneNum>0000000000</PhoneNum>
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        <AddressLine1Txt>77800 CALLE TAMPICO</AddressLine1Txt>
        <CityNm>LA QUINTA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92253</ZIPCd>
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      <PersonNm>Michelle Newman</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>0000000000</PhoneNum>
      <SignatureDt>2026-07-02</SignatureDt>
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    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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        <PersonNm>Michelle Newman</PersonNm>
        <TitleTxt>President</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jessica Peterson</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Nicole Bradley</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      </OfficerDirectorTrusteeEmplGrp>
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      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Nicole Bradley</PersonNm>
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          <AddressLine1Txt>77800 Calle Tampico</AddressLine1Txt>
          <CityNm>La Quinta</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92253</ZIPCd>
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          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
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        <Event2Nm>Color Run</Event2Nm>
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        <ExplanationTxt>The Ben Franklin Elementary School PTO supports a wide range of programs events and resources that enrich the student and family experience throughout the school year PTO funding helps provide assembly dcor Fall Festival decorations Color Run events and supplies Water Day activities paint night supplies student recognition initiatives PBIS reward prizes recess and sports equipment concession supplies for family nights classroom snacks Staff Appreciation Week supplies maintenance costs insurance and essential office supplies</ExplanationTxt>
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    <ReasonableCauseExplanation documentId="RCE001">
      <ExplanationTxt>Benjamin Franklin Elementary School PTO Inc exercised ordinary business care and prudence but failed to timely file its required annual IRS returns due to volunteer leadership turnover limited administrative resources and a misunderstanding of the organizations ongoing filing obligations As a small volunteer-run parent organization responsibility for tax compliance transitioned among officers over time and filing requirements were inadvertently overlooked The failure to file was not due to willful neglect Throughout this period the PTO continued to operate in good faith to support students teachers and school programs while maintaining financial records and conducting its charitable activities Upon becoming aware of the filing deficiency and subsequent revocation the PTO promptly took corrective action The organization reviewed IRS filing requirements filed all required delinquent returns established procedures and filing deadlines assigned compliance responsibilities to designated officers and implemented oversight measures to ensure timely filing of future returns The PTO is committed to maintaining compliance with all IRS requirements going forward</ExplanationTxt>
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