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        <PersonNm>Ruslan Trushov</PersonNm>
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        <PersonNm>Mariya Trushova</PersonNm>
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        <PersonNm>Michael Emre</PersonNm>
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      <ExplanationTxt>Global Pulso Fund ("the Organization") submits this statement in support of its request for abatement of the penalty proposed under IRC § 6652(c) for the late filing of its Form 990-EZ for tax year 2025. The President of the Organization, is the sole officer with access to the Organization's financial records and online filing credentials, and was, at all relevant times, the only individual authorized to prepare and submit the Organization's annual return and any related extension request. On 15 April 2026, the President departed unexpectedly for a emergency requiring travel to a remote region of Kamchatka with no advance notice sufficient to arrange a filing extension or delegate filing authority before departure. During this period, which encompassed both the original filing deadline of 15th May. The President had no access to telephone, internet, or postal service due to the remoteness of the location. No other officer or board member of the Organization held the access or authorization needed to prepare or transmit the return or an extension request during this period. Upon return of the President, the Organization identified the missed deadline together with the extention of 8868 Form and filed the delinquent Form 990-EZ on 26 Aug, 2026. This is the Organization's only late filing in 3 years of exempt status. The Organization has an otherwise unblemished history of timely compliance with its Form 990-EZ filing obligations and exercised ordinary business care and prudence, supplying complete records well ahead of the deadline, and affirmatively following up to confirm the filing had been completed.</ExplanationTxt>
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