2026-04-03T10:59:02-05:00 2025-03-31 393647910 WIPFLI ADVISORY LLC 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2024-04-01 411804970 TWIN CITIES SCHOOLS' TELECOMMUNICATIONS GROUP TWIN 3035322852 205 KEN PRATT BLVD STE 120 PMB 103 LONGMONT CO 80501 FRANK ZHU CFO 3035322852 2026-04-03 1 1 CORY SALITRIK CPA P02282581 4067281800 2026-03-31 2024 2025-03-06 01:10:19Z VOQAL PARTNERS INC FRANK ZHU 205 KEN PRATT BLVD STE 120 PMB 1039 LONGMONT CO 80501 11857490 0 X VOQALPARTNERS.ORG X 1983 MN SEE SCHEDULE O. 7 7 12 7 -2298 0 0 0 1609272 1734066 183193 604116 921006 2131166 2713471 4469348 377165 1342800 0 0 0 1162890 0 0 0 2254869 795917 2632034 3301607 81437 1167741 7986299 28818729 162741 1288694 7823558 27530035 X SEE SCHEDULE O. 0 0 1770687 1342800 1700614 VOQAL PARTNERS INC. SPENT $1,267,500 IN THE FISCAL YEAR 2025 AND CONTRIBUTED $94,000 IN THE EOP PROGRAM. EXISTING INVESTMENTS ARE SUSTAINED, BUT FUTURE INVESTMENTS ARE DISCONTINUED.VOQAL TWIN CITIES IS PROUD TO BE PART OF THE VOQAL FELLOWSHIP. THE VOQAL FELLOWSHIP IS AN INVESTMENT IN PEOPLE AS INDIVIDUALS AND BUDDING ENTREPRENEURS; A TALENT AND STARTUP ACCELERATOR AIMED AT GIVING THOSE OFTEN OVERLOOKED BY TRADITIONAL FUNDERS A CHANCE TO ENACT THEIR VISIONS. IN FISCAL YEAR 2025, EIGHT INDIVIDUALS WERE SELECTED AS FELLOWS AFTER A RIGOROUS SEARCH PROCESS. THEIR PROJECTS FOCUSED ON ISSUES RANGING FROM CIVIC MEDIA TO ONLINE TOOLS. IN FISCAL YEAR 2025, EIGHT INDIVIDUALS WERE SELECTED TOTALING $248,000, WHICH WAS ALLOCATED ACROSS ALL ENTITIES. TCSTG CONTRIBUTED $75,300.00 TO THE PROGRAM IN CONJUNCTION WITH CITF AND EBSSS PRE-MERGER TO COMPRISE THE FULL $248,000.IN FISCAL YEAR 2025, VOQAL PARTNERS INC MADE GRANTS TOTALING $1,177,500 VIA TCSTG POST-MERGER. ON BEHALF OF VOQAL TWIN CITIES, MOBILE CITIZEN PLACES LTE WIRELESS BROADBAND ACCOUNTS WITH SCHOOLS AND NONPROFITS BOTH LOCALLY IN MINNESOTA AND NATIONWIDE. THE ESTIMATED NUMBER OF LTE WIRELESS BROADBAND ACCOUNTS IS BASED ON VOQAL TWIN CITIES' OWNERSHIP PERCENTAGE OF ALL ACTIVE ACCOUNTS AT FISCAL YEAR-END. THE ESTIMATED MARKET VALUE, BASED ON $50/MONTH, OF ACTIVE ACCOUNTS IS MORE THAN $2.2 MILLION. VOQAL TWIN CITIES PROVIDES SCHOOLS IN THE TWIN CITIES METRO AREA WITH FREE AND SUBSIDIZED HIGH-SPEED WIRELESS BROADBAND INTERNET ACCOUNTS. THE SCHOOLS ARE BOTH PUBLIC AND PRIVATE, SERVICING GRADES K-12. WE ESTIMATE THAT THE FAIR MARKET VALUE OF THESE FREE AND SUBSIDIZED ACCOUNTS IS OVER $60,000 ANNUALLY. 1770687 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 9 0 1 12 1 1 1 0 0 0 0 0 0 0 X 7 7 1 1 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 X YAHEL MUNOZ 3035322853 205 KEN PRATT BLVD STE 120 PMB 1039 LONGMONT CO 80501 MARIA HADDEN PRESIDENT 1.00 1.00 X X 0 0 0 DENISE MAYOTTE SECRETARY 1.00 1.00 X X 0 0 0 RON HARRIS TREASURER 1.00 1.00 X X 0 0 0 CHRISTINA DAWKINS DIRECTOR 1.00 1.00 X 0 0 0 LILLY GLEICH DIRECTOR 1.00 1.00 X 0 0 0 BARBARA IVERSON DIRECTOR 1.00 1.00 X 0 0 0 DAVID MCKAY DIRECTOR (TERM 03/25) 1.00 1.00 X 0 0 0 DAN O'NEIL DIRECTOR (TERM 03/25) 1.00 1.00 X 31952 0 0 CEC ORTIZ DIRECTOR 1.00 1.00 X 0 0 0 BRENDA WILLIAMS-SEARS CEO 20.00 20.00 X 232853 0 16101 LISA REED CFO 20.00 20.00 X 204535 0 13274 469340 0 29375 2 0 1 0 EBS SUPPORT SERVICES 205 KEN PRATT BLVD SUITE 120 PMB 1 LONGMONT CO 80501 MGMT SUPPORT 794263 LUCHELLE STEVENS 2651 MAJOR AVENUE N GOLDEN VALLEY MN 55422 MGMT & IT SUPPORT 198000 2 MOBILE CITIZEN SERVICE REVENUE 517000 1734066 1734066 1734066 389389 389389 2166697 2166697 7602869 7388142 214727 214727 214727 K-1 GIAP II 561000 17306 19604 -2298 K-1 EBS SUPPORT SERVICES, LLC 561000 -53056 -53056 219 219 -35531 4469348 1700614 -2298 2771032 1267500 1267500 75300 75300 565985 153822 412163 419680 79967 339713 30923 8404 22519 80254 21811 58443 66048 12748 53300 167326 167326 11572 11572 12934 12934 56531 56531 234825 55060 179765 49 49 27869 8825 19044 46463 19514 26949 925 925 134074 43703 90371 208 208 21788 21788 PCA GRANT TAX EXPENSE 51232 51232 DUES & SUBSCRIPTIONS 10183 4118 6065 19938 19915 23 3301607 1770687 1530920 0 378330 5875774 157440 234210 85109 255237 0 5386 42900 222490 5512435 19529557 1810085 2694572 0 1503 7986299 28818729 91691 612323 71050 676371 162741 1288694 X 7823558 27530035 7823558 27530035 7986299 28818729 X 1167741 -335231 18873967 X X 1 X 0 1 0 224320 224320 224320 1 SCHEDULE C: PART I THE ORGANIZATION MAKES GRANTS TO 501(C)(3) AND 501(C)(4) ORGANIZATIONS. SEVERAL OF THE 501(C)(4) ORGANIZATIONS CONDUCT 527 EXEMPT FUNCTION ACTIVITIES. 0 INDEPENDENT SPECTRUM, LLC 1240379 C GIAP II FUND 652755 C ROSE AFFORDABLE HOUSING 368535 C EDUCATION MODIFIED INC 145637 C PAIRIN INC 112266 C PEEKAPAK, INC. 100000 C THIMBLE 75000 C 2694572 1 ILLINOIS IMMIGRANT ACTION 228 S WABASH AVE STE 800 CHICAGO IL 60604 263187498 501(C)(4) 90000 0 CORE SUPPORT CENTER FOR RACIAL AND GENDER EQUITY 2243-2245 E 71ST ST CHICAGO IL 60649 414461853 501(C)(4) 60500 0 CORE SUPPORT BLACKROOTS ALLIANCE 5061 SPRAIRIE AVE CHICAGO IL 60615 823487899 501(C)(3) 60000 0 CORE SUPPORT CENTER FOR MEDIA JUSTICE 1300 CLAY ST SUITE 600 OAKLAND CA 94612 300520981 501(C)(3) 60000 0 CORE SUPPORT MINNESOTA BLACK COLLECTIVE FOUNDATION 2429 NICOLLET AVENUE MINNEAPOLIS MN 55404 883613546 501(C)(4) 58000 0 CORE SUPPORT URBAN GATEWAYS 1637 N ASHLAND AVE STE 1 CHICAGO IL 60622 366083080 501(C)(3) 50000 0 CORE SUPPORT UNITED WORKING FAMILIES 2229 HALSTED CHICAGO IL 60608 471539202 501(C)(4) 50000 0 CORE SUPPORT THE PEOPLE'S LOBBY 1659 W HUBBARD CHICAGO IL 60622 461465650 501(C)(4) 50000 0 CORE SUPPORT ONE PEOPLE'S CAMPAIGN 4648 N RACINE CHICAGO IL 60640 823982666 501(C)(4) 50000 0 CORE SUPPORT JANE ADDAMS SENIORS SENIOR CAUCUS 1111 N WELLS ST SUITE 302 CHICAGO IL 60610 813229556 501(C)(4) 50000 0 CORE SUPPORT EQUITY AND TRANSFORMATION (EAT) 10 W 35TH ST CHICAGO IL 60616 834701430 501(C)(3) 50000 0 CORE SUPPORT AWOOD CENTER 2511 E FRANKLIN AVE 100 MINNEAPOLIS MN 55406 831170235 501(C)(3) 42000 0 CORE SUPPORT CENTRO DE TRABAJADORES UNIDOS EN LA LUCHA (CTUL) 3715 CHICAGO AVE MINNEAPOLIS MN 55407 383828696 501(C)(3) 42000 0 CORE SUPPORT NEXUS COMMUNITY PARTNERS 2314 UNIVERSITY AVE W SAINT PAUL MN 55114 300658898 501(C)(3) 42000 0 CORE SUPPORT REVIVING THE ISLAMIC SISTERHOOD FOR EMPOWERMENT (RISE) 1007 WEST BORADWAY AVE N MINNEAPOLIS MN 55411 811236990 501(C)(3) 42000 0 CORE SUPPORT VOICES FOR RACIAL JUSTICE 2525 FRANKLIN AVENUE E MINNEAPOLIS MN 55406 411750116 501(C)(3) 42000 0 CORE SUPPORT UNIDOS MN 1515 E LAKE ST STE 202 MINNEAPOLIS MN 55407 823888886 501(C)(4) 42000 0 CORE SUPPORT CHICAGO FILMMAKERS 1326 W HOLLYWOOD AVE CHICAGO IL 60660 362885210 501(C)(3) 40000 0 CORE SUPPORT ACTION NOW 1901 W CARROLL STE 201A CHICAGO IL 60612 261396958 501(C)(4) 40000 0 CORE SUPPORT (COPAL) COMUNIDADES ORGANIZANDO EL PODER 7 LA ACCION LATINA 3702 E LAKE ST MINNEAPOLIS MN 55406 831278469 501(C)(4) 35000 0 CORE SUPPORT CHAINLESS CHANGE 4300 N UNIVERSITY DR STE F100 SUNRISE FL 33351 833657191 501(C)(3) 25000 0 CORE SUPPORT BLACK IN APPALACHIA RESEARCH EDUCATION AND SUPPORT PO BOX 37 WHITESBURG TN 378910037 851323988 501(C)(3) 25000 0 CORE SUPPORT PRESENTE ACTION 444 MONTCLAIR AVE APT D OAKLAND CA 94606 270587622 501(C)(4) 25000 0 CORE SUPPORT CHICAGO VOTES EDUCATION FUND 234 S WABASH 6TH FLOOR CHICAGO IL 60604 460545127 501(C)(3) 25000 0 CORE SUPPORT GLOBAL ENTREPRENEUSHIP WEEK MN CO BLACK BROADBAND COALITION 1007 W BROADWAY AVE STE 100 MINNEAPOLIS MN 55411 881828304 501(C)(3) 25000 0 CORE SUPPORT FAMILY ENGAGEMENT LAB 548 MARKET STREET 42210 SAN FRANCISCO CA 94104 371905784 501(C)(3) 24000 0 CORE SUPPORT HADANOU COLLECTIVE 3533 N MARION ST DENVER CO 80205 475606568 501(C)(3) 24000 0 CORE SUPPORT WEIRD ENOUGH COMPANY 3639 TRINITY PLACE LITHONIA GA 30038 821118409 501(C)(3) 24000 0 CORE SUPPORT UPCHIEVE 150 COURT STREET FLOOR 2 BROOKLYN NY 11201 824456163 501(C)(3) 22000 0 CORE SUPPORT CHICAGO FREEDOM SCHOOL 719 S STATE STREET 4TH FLOOR CHICAGO IL 60605 204735643 501(C)(3) 20000 0 CORE SUPPORT ONE FAIR WAGE ACTION 45 MT AUBURN STREET CAMBRIDGE MA 02138 465249734 501(C)(4) 13000 0 CORE SUPPORT SOUTHSIDERS ORGANIZED FOR UNITY AND LIBERATION 11211 S ST LAWRENCE AVE CHICAGO IL 60626 364174590 501(C)(3) 10000 0 CORE SUPPORT KENWOOD OAKLAND COMMUNITY ORGANIZATION 4242 S COTTAGE GROVE CHICAGO IL 60653 362598637 501(C)(3) 10000 0 CORE SUPPORT 21 15 FELLOWSHIP GRANTS 8 75300 PART I, LINE 2: IN THE CASE OF APPLICANTS WITH WHOM THE ORGANIZATION HAS A FORMAL GRANT AGREEMENT, THE AGREEMENT OUTLINES WHEN THE PAYMENTS ARE TO BE MADE AND USUALLY REQUIRES THE GRANTEE TO SAY HOW THEY USED THE FUNDS IN A NARRATIVE OF THEIR WORK. THE REPORTS ARE THEN REVIEWED BY ONE OR MORE STAFF MEMBERS, AND IF THERE IS ANY DISCREPANCY IT IS CORRECTED BEFORE PAYMENT IS SENT. 0 0 0 0 0 0 0 0 0 BRENDA WILLIAMS-SEARS CEO 232853 0 0 0 0 0 16101 0 0 0 248954 0 0 0 LISA REED CFO 204535 0 0 0 0 0 13274 0 0 0 217809 0 0 0 FORM 990, PART I, LINE 1, MISSION STATEMENT: THE CORPORATION IS ORGANIZED AND WILL BE OPERATED EXCLUSIVELY FOR "CHARITABLE, SCIENTIFIC AND EDUCATIONAL AND "SOCIAL WELFARE" PURPOSES WITHIN THE MEANING OF SECTIONS 501(C)(3) AND 501(C)(4), RESPECTIVELY, OF THE INTERNAL REVENUE CODE. TO THIS END, THE NONPROFIT SHALL UNDERTAKE ACTIVITIES TO: SUPPORT THE PROVISION OF QUALITY AND DIVERSE INSTRUCTIONAL MEDIA CONTENT AND CAPABILITIES TO EDUCATORS AND STUDENTS, INCLUDING, BUT NOT LIMITED TO, DATA SERVICES AND INSTRUCTIONAL VIDEO PROVIDED TO ACCREDITED EDUCATIONAL INSTITUTIONS AND GOVERNMENTAL ORGANIZATIONS ENGAGED IN THE FORMAL EDUCATION OF ENROLLED STUDENTS. FOSTER OPEN, HONEST AND OUTSPOKEN MEDIA THAT HELP USERS TO BE A POPULAR DEMOCRATIC CHECK ON BOTH GOVERNMENT POWER AND CONCENTRATED PRIVATE PRIVILEGE; EXPAND THE DISSEMINATION OF MEDIA, AND POINTS OF VIEW CARRIED BY THEM, THAT OFFER DISSENTING, ALTERNATIVE, OR CRITICALLY CONSTRUCTIVE INFORMATION AND CONCEPTS TO THE MARKETPLACE OF IDEAS IN BOTH LOCAL AND GLOBAL CONTEXTS; ENGAGE IN ADDITIONAL SOCIAL WELFARE, CHARITABLE, SCIENTIFIC, AND/OR EDUCATIONAL ACTIVITIES AS ARE CONSISTENT WITH OPERATIONS THAT MAY BE UNDERTAKEN BY ORGANIZATIONS DESCRIBED IN, AND THUS EXEMPT FROM TAXATION UNDER, SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE, AS NOW ENACTED OR HEREAFTER AMENDED. FORM 990, PART III, LINE 1, MISSION STATEMENT: THE CORPORATION IS ORGANIZED AND WILL BE OPERATED EXCLUSIVELY FOR "CHARITABLE, SCIENTIFIC AND EDUCATIONAL AND "SOCIAL WELFARE" PURPOSES WITHIN THE MEANING OF SECTIONS 501(C)(3) AND 501(C)(4), RESPECTIVELY, OF THE INTERNAL REVENUE CODE. TO THIS END, THE NONPROFIT SHALL UNDERTAKE ACTIVITIES TO: SUPPORT THE PROVISION OF QUALITY AND DIVERSE INSTRUCTIONAL MEDIA CONTENT AND CAPABILITIES TO EDUCATORS AND STUDENTS, INCLUDING, BUT NOT LIMITED TO, DATA SERVICES AND INSTRUCTIONAL VIDEO PROVIDED TO ACCREDITED EDUCATIONAL INSTITUTIONS AND GOVERNMENTAL ORGANIZATIONS ENGAGED IN THE FORMAL EDUCATION OF ENROLLED STUDENTS. FOSTER OPEN, HONEST AND OUTSPOKEN MEDIA THAT HELP USERS TO BE A POPULAR DEMOCRATIC CHECK ON BOTH GOVERNMENT POWER AND CONCENTRATED PRIVATE PRIVILEGE; EXPAND THE DISSEMINATION OF MEDIA, AND POINTS OF VIEW CARRIED BY THEM, THAT OFFER DISSENTING, ALTERNATIVE, OR CRITICALLY CONSTRUCTIVE INFORMATION AND CONCEPTS TO THE MARKETPLACE OF IDEAS IN BOTH LOCAL AND GLOBAL CONTEXTS; ENGAGE IN ADDITIONAL SOCIAL WELFARE, CHARITABLE, SCIENTIFIC, AND/OR EDUCATIONAL ACTIVITIES AS ARE CONSISTENT WITH OPERATIONS THAT MAY BE UNDERTAKEN BY ORGANIZATIONS DESCRIBED IN, AND THUS EXEMPT FROM TAXATION UNDER, SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE, AS NOW ENACTED OR HEREAFTER AMENDED. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIP - THROUGH BRENDA WILLIAMS-SEARS' ROLE IN EBS SUPPORT SERVICES, LLC. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS DELEGATED CERTAIN DAY-TO-DAY MANAGEMENT AND ADMINISTRATIVE FUNCTIONS TO EBS SUPPORT SERVICES LLC, WHICH PROVIDES MANAGEMENT SERVICES PURSUANT TO AN ESTABLISHED ARRANGEMENT. DURING THE YEAR, MANAGEMENT FEES OF $794,263 WERE PAID TO EBS SUPPORT SERVICES LLC. EFFECTIVE NOVEMBER 1, 2024, TWIN CITIES SCHOOLS' TELECOMMUNICATIONS GROUP, INC. BECAME THE SOLE OWNER OF EBS SUPPORT SERVICES LLC. THE BOARD OF DIRECTORS RETAINS ULTIMATE GOVERNANCE AND FIDUCIARY RESPONSIBILITY AND EXERCISES OVERSIGHT OF ALL DELEGATED MANAGEMENT ACTIVITIES THROUGH REGULAR REPORTING, REVIEW, AND COMPLIANCE WITH ORGANIZATIONAL POLICIES TO ENSURE ALIGNMENT WITH THE ORGANIZATION'S EXEMPT PURPOSES AND APPLICABLE LEGAL REQUIREMENTS. FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE NOVEMBER 1, 2024, TWIN CITIES SCHOOLS' TELECOMMUNICATIONS GROUP, INC. ("TCSTG") ACQUIRED CHICAGO INSTRUCTIONAL TECHNOLOGY FOUNDATION, INC., D/B/A VOQAL CHICAGO, AND IS THE SURVIVING ENTITY OPERATING AS VOQAL PARTNERS, INC. THE TRANSACTION RESULTED IN THE CONSOLIDATION OF SUBSTANTIALLY ALL ASSETS, LIABILITIES, AND NET ASSETS OF VOQAL CHICAGO INTO TCSTG. AS A RESULT OF THIS TRANSACTION, TCSTG BECAME THE SOLE OWNER OF EBS SUPPORT SERVICES, LLC. IN JULY 2025, THE BOARD OF DIRECTORS APPROVED THE DISSOLUTION OF THIS SUBSIDIARY WITH A RETROACTIVE EFFECTIVE DATE OF NOVEMBER 1, 2024, AND ALL RELATED ACCOUNT BALANCES WERE MERGED INTO TCSTG DURING FISCAL YEAR 2025. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE ORGANIZATION'S ACCOUNTANTS, CFO, AND AT LEAST ONE CORPORATE OFFICER. ADDITIONALLY, THE FORM IS PRESENTED TO THE BOARD MEMBERS AFTER IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH RESPONSIBLE PERSON WHO IS A DIRECTOR OR OFFICER HAS A DUTY TO DISCLOSE TO THE BOARD (OR TO ANY COMMITTEE OF THE BOARD THAT IS CONSIDERING A DECISION TO WHICH THE CONFLICT APPLIED) THE MATERIAL FACTS OF ANY PROPOSED TRANSACTION OR ACTION OF THE ORGANIZATION IN WHICH SUCH RESPONSIBLE PERSON HAS ANY CONFLICTS. EACH RESPONSIBLE PERSON WHO IS A STAFF MEMBER, HAS A DUTY TO DISCLOSE TO THE MANAGER OF EBSSS, LLC AND SUPERVISOR THE MATERIAL FACTS OF ANY PROPOSED TRANSACTION OF THE ORGANIZATION IN WHICH SUCH PERSON HAS ANY CONFLICT. IMPLEMENTATION OF THE CONFLICT OF INTEREST POLICY RELIES ON SUCH DISCLOSURE. A RESPONSIBLE PERSON WHO FAILS TO FOLLOW THE PROTOCOLS ESTABLISHED IN THE CONFLICT OF INTEREST POLICY SHALL BE SUBJECT TO MEANINGFUL DISCIPLINARY ACTION BY THE BOARD OF DIRECTORS UP TO AND INCLUDING REMOVAL FROM THE BOARD OR THEIR POSITION WITHIN THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 ALL SERVICES PERFORMED ARE FROM SHARED EMPLOYEES OF A SHARED SERVICES COMPANY. THIS COMPANY HAS AN OVERSIGHT COMMITTEE MADE UP OF BOARD MEMBERS OF NON-PROFIT ORGANIZATIONS THAT IT SERVES. THIS OVERSIGHT COMMITTEE HAS BEEN CHARGED BY THE NONPROFIT ORGANIZATION BOARDS TO OVERSEE PERSONNEL MATTERS INCLUDING EXECUTIVE AND STAFF COMPENSATION. STAFF PREPARED AN ANNUAL SALARY BENCHMARKING REPORT FOR ALL STAFF POSITIONS AND AN ANNUAL CEO SALARY REVIEW WHICH COMPARES EACH POSITION TO MARKET WAGE COMPENSATION. STAFF USES 2 REPORTS, ONE REPRESENTING INDUSTRY AND ONE REPRESENTING FOUNDATION COMPENSATION ACROSS THE UNITED STATES. IN ADDITION, THE SALARY BENCHMARK ANALYSIS PROCESS IS PERIODICALLY REVIEWED BY AN INDEPENDENT THIRD PARTY CONTRACTOR TO ENSURE THE USE OF PROPER METHODOLOGY AND ETHICAL STANDARDS. THIS REPORT, THE THIRD PARTY CONTRACTOR REPORT, AND SUPPORTING DOCUMENTATION WAS REVIEWED IN DEPTH BY THE OVERSIGHT COMMITTEE WHICH SUMMARIZED ITS REVIEW TO ALL OF THE BOARDS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS 990 AVAILABLE BUT DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN NET ASSETS DUE TO MERGER 18,873,967. FORM 990, PART XII, LINE 2C: FINANCE COMMITTEE PROVIDES THE OVERSIGHT REGARDING REVIEW. NO CHANGE FROM PRIOR YEAR. FORM 990 REASONABLE CAUSE FOR LATE FILING: TWIN CITIES SCHOOLS' TELECOMMUNICATIONS GROUP, INC., D/B/A VOQAL PARTNERS, INC. ("TCSTG/VOQAL"), RESPECTFULLY REQUESTS ABATEMENT OF ANY PENALTIES ASSESSED FOR THE LATE FILING OF ITS FORM 990 FOR THE TAX YEAR ENDED 2025. THE RETURN WAS DUE FEBRUARY 15, 2026, PURSUANT TO A PROPERLY FILED EXTENSION. THE FORM 990 WAS FILED AFTER THE EXTENDED DUE DATE DUE TO EXTRAORDINARY ORGANIZATIONAL AND ACCOUNTING COMPLEXITIES THAT AROSE DURING THE TAX YEAR. EFFECTIVE NOVEMBER 1, 2024, TCSTG COMPLETED THE ACQUISITION OF CHICAGO INSTRUCTIONAL TECHNOLOGY FOUNDATION, INC., D/B/A VOQAL CHICAGO. THIS TRANSACTION RESULTED IN THE CONSOLIDATION OF SIGNIFICANT ASSETS, LIABILITIES, AND NET ASSETS INTO TCSTG'S FINANCIAL STATEMENTS AND CONSTITUTED A NONRECIPROCAL TRANSFER REQUIRING CAREFUL EVALUATION. THE ACQUISITION NECESSITATED SUBSTANTIAL ADDITIONAL TIME TO INTEGRATE FINANCIAL RECORDS, DETERMINE THE APPROPRIATE ACCOUNTING TREATMENT, AND ENSURE THE ACCURACY AND COMPLETENESS OF TCSTG'S BOOKS AND SUPPORTING SCHEDULES REQUIRED FOR THE PREPARATION OF FORM 990. THESE EFFORTS WERE ESSENTIAL TO ENSURE CORRECT REPORTING AND COMPLIANCE WITH APPLICABLE ACCOUNTING AND TAX REQUIREMENTS. IN ADDITION, AS A RESULT OF THE ACQUISITION, TCSTG BECAME THE SOLE OWNER OF EBS SUPPORT SERVICES, LLC. IN JULY 2025, THE BOARD OF DIRECTORS APPROVED THE DISSOLUTION OF THIS SUBSIDIARY WITH A RETROACTIVE EFFECTIVE DATE OF NOVEMBER 1, 2024. THIS ACTION REQUIRED FURTHER RECONCILIATION AND CONSOLIDATION OF SUBSIDIARY ACCOUNT BALANCES INTO TCSTG'S FISCAL YEAR 2025 FINANCIAL RECORDS, ADDING TO THE COMPLEXITY OF THE REPORTING PROCESS. THROUGHOUT THIS PERIOD, TCSTG/VOQAL ACTED IN GOOD FAITH AND EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE BY PRIORITIZING ACCURATE AND COMPLETE REPORTING OVER EXPEDIENCY. THE ORGANIZATION HAS ALSO TAKEN STEPS TO STRENGTHEN ITS INTERNAL REPORTING AND COMPLIANCE PROCEDURES TO HELP ENSURE TIMELY FILINGS IN FUTURE YEARS. BASED ON THE FACTS AND CIRCUMSTANCES DESCRIBED ABOVE, TCSTG/VOQAL RESPECTFULLY REQUESTS THAT THE INTERNAL REVENUE SERVICE FIND REASONABLE CAUSE FOR THE LATE FILING AND ABATE ANY ASSOCIATED PENALTIES. MOBILE CITIZEN LLC 205 KEN PRATT BLVD STE 120 PMB1039 LONGMONT CO 80501 461777398 EDUCATION CO 1837533 3942301 TWIN CITIES SCHOOLS' TELECOMMUNICATIONS GROUP INDEPENDENT SPECTRUM LLC 8310 S VALLEY HIGHWAY SUITE 300 ENGLEWOOD CO 80112 412183115 EDUCATION CO EXCLUDED 0 215988 1240379 0 0 0 0.18200