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      <ExplanationTxt>The returns for 2023 &amp; 2024 were not filed by the applicable deadlines because our accountant failed to submit them on the Foundation's behalf, despite having been engaged and paid to prepare and file the returns. We were unaware of this oversight until we received correspondence from the IRS notifying us of the delinquent filings for 2023 and 2024. The delay in filing was not intentional. Upon learning of the missed filings, we acted promptly to bring the Foundation into compliance. In addition, the Foundation's 2025 federal income tax return was timely filed in June 2026, and we have now completed and submitted 2023 and 2024 federal tax returns. Upon acceptance of these filings, we believe the Foundation will be fully compliant with all federal tax filing requirements. We respectfully request that the IRS consider granting penalty relief, if applicable. The Foundation has made every effort to meet its tax obligations and remains committed to maintaining full compliance in the future.</ExplanationTxt>
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