2022-06-01T12:39:36-07:00 2020-09-30 990 2020-01-01 451261970 FOTOKIDS INC FOTO 4155170579 Walt Trask 1333 Jones Street 1001 San Francisco CA 94109 Walt Trask Treasurer 4155170579 2022-03-25 1 11 1 AAL2 X 2020 2022-09-23 18:48:47Z ANN MCGIRR 1333 JONES ST APT1001 SAN FRANCISCO CA 94109 193053 0 X www.fotokidsoriginal.org X 2012 CA Since its inception in 1991, Fotokids (originally under our fiscal sponsor, the San Carlos Foundation) has utilized photography, graphic design and media technology as tools for self-expression, creativity, leadership and vocational training experience with hundreds of youth from poor rural and urban areas. The majority of our students, in addition to learning employable skills with Fotokids, receive scholarships to study in formal schools from the level of primary education through university. 8 8 0 0 0 0 281845 193053 0 0 0 0 0 0 281845 193053 200000 183276 15100 15300 17000 18000 0 0 0 48138 0 280238 216576 1607 -23523 76375 52852 0 0 76375 52852 X Since its inception in 1991, Fotokids (originally under our prior fiscal sponsor, the San Carlos Foundation) has utilized photography, graphic design and media technology as tools for self-expression, creativity, leadership and vocational training experience with hundreds of youths from poor rural and urban areas. The majority of our students, in addition to learning employable skills with Fotokids, receive scholarships to study in formal schools from the level of primary education through university. 1 1 197986 197986 0 Like everyone else in the world we were hobbled by the pandemic. We found that we had to broaden our scope to not only find a way to educate while social distancing without available first world technology, but also to help solve the families more immediate issue of hunger. Our students are amongst the poorest in Guatemala and do not have ready access to either a smart phone or the internet. Fotokids was able provide 300 hundred food baskets to feed the city kids who were quarantined in their houses. Parents were either without work, or due to government transport restrictions unable to get to work. Educationally we had to figure out a way to give out lessons and assignments while the country was in total lockdown and prohibited from moving from one county to the other. We found we could video record the lessons on an SD card that fit in the student's cameras. They could then replay the teaching video and do the assignment on the same card, turning it in every week when their mothers went to pick up food baskets we had put together. Later as restrictions eased students came to drop off and pick up assignments personally. Guatemala City is the hub for all of our programs throughout Guatemala and all of our staff are graduates. We were unable obviously, to run our intern program for the teenage students providing them with on the job training and experience working with real clients. Through the Fundacion de Niños Artistas de Guatemala, counseling was done by our in-house social worker, to determine needs and the gravity of the family crisis. The teachers and staff meet every week via Zoom to discuss and evaluate the instruction and the children's family needs. This year two students graduates of the Save Girls program and Fotokids recipients of our university scholarships graduated with degrees in graphic design and film. The young woman in design now works for one of the most prestigious agencies in Guatemala. A requirement is that they intern as teachers assistants for Fotokids, while they complete their studies and they are paid a stipend to do so. In spite of the challenges of a pandemic, social distancing, and teaching children who don't have access to Smart phones or computers, we have been able to continue to teach. The kids are enthusiastic and of the 175 we have enrolled this year, only 3 have dropped out of the program. We have been able to keep our staff who live in high risk areas employed, stipends for our student teachers, all the school scholarships for children in the project, classes in photo and design going and the students have produced a body of work on living conditions and their reactions to covid 19 which will be exhibited by the Spanish government's aid program in November of 2021. 18590 0 18590 Santiago Atitlán 1997 to present: This year In spite of the challenges of a pandemic, social distancing, and teaching children who don't have access to Smart phones or computers, we have been able to continue to teach. Hunger was much more pronounced here than in the Capital and we worked to keep families from starving proving food baskets. Guatemala's population is 17,500,000 of which 59.3% live in poverty (half of those making less than $5 a day). Poverty is more pronounced in rural areas. We used the same teaching techniques to keep our classes going as in the Capital. Students had cameras and received lessons and photo assignments on SD cards that were turned in weekly. Design students drew drafts by hand that they later were able to put into software programs. Due to the fact we have much more open space in Santiago we could schedule children to use the computers for their traditional school work as well. We provided tutoring.Educational information about Covid 19 was given out the mothers who came to collect the food baskets. We bought grains and beans wholesale and included other staples to put in the baskets. Three students who had been in the program 10 years were selected for university scholarships in 2022. They will continue their stint as teachers' assistants in 2021. We have flexible plans for smaller classes of no more than 10 students, depending on the Ministry of Education or on decisions by autonomous city mayors. The newer students who started last October/November will have more photo technique classes and assignments as well as weekly in-person instruction on intro to Photoshop. The 4th year kids in Santiago Atitlán, who have had manual instruction in graphic design, will begin the software Adobe Illustrator in InDesign classes in graphic design. During 2020 finishing in Spring of 2021, the new schoolhouse in Santiago Atitlán will be completed that will give us more space in which to hold socially distanced classes. Our university graduate in social work, maintained connections with the children's families assessing needs and all Santiago staff participated in the weekly zoom meetings that focused on planning , problem solving and communication sessions. 0 0 0 Due to the pandemic this program was incorporated into both the City and Santiago Atitlán classes 0 0 0 This program is on hold until vaccines are available in Guatemala. Fotokids programs for graduates and interns in design, photography, and video. This programs works with our teachers and graduates to provide advanced professional training to teach younger students. Graduates of the program have studied with international professionals in design, photography video animation and now work with Guatemalan TV as editors, graphic designers, as photojournalists both nationally and internationally in workshops, and with Fotokids design studio Jakaramba. Jakaramba participants have worked for many international NGO's and local businesses, designing web pages, shooting videos, and taking photographs. 0 0 0 216576 1 1 0 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 GT 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CA X X Ann McGirr or Walt Trask Treasurer 4155170579 Walt Trask 1333 Jones Street 1001 San Francisco CA 94109 Ann Nancy McGirr President 30.00 0 X 0 0 15300 Walter Trask Treasurer 10 0 X 0 0 0 Royce Nicolaison Vice President 3 X 0 0 0 Logan Robertson Secretary 4 0 X 0 0 0 Matt Strain Board Member 4 0 X 0 0 0 Austin Lau Board Member 5 0 X 0 0 0 Deborah O'Grady Board Member 4 0 X 0 0 0 Georgiana Young Board member 2 0 X 0 0 0 0 0 15300 0 0 0 0 0 0 0 0 0 0 193053 0 193053 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 193053 0 0 0 0 0 0 0 183276 183276 15300 15300 18000 18000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 216576 216576 0 0 76375 52852 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 76375 52852 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 76375 52852 0 0 76375 52852 76375 52852 -23523 0 0 0 0 0 X 0 0 0 X 215967 215832 289061 281845 193053 1195758 0 0 0 0 0 0 0 0 0 0 215967 215832 289061 281845 193053 1195758 1195758 0 0 0 0 0 0 0 0 0 0 0 0 0 1195758 0 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 Central America and the Caribbean 2 1 Program Services Fotokids provides educational scholarships and training media skills in Photography, video, graphic design and web design for children and youth from primary school through the university. Directed at a high risk population living in poverty the program, with 30 years of experience, uses long term commitment combined with vocational and creative teaching to propel students out of poverty and to find employment. 201276 2 1 201276 Central America and the Caribbean Fotokids grants scholarships for primary school through university for students from high risk and poverty in Guatemala in both urban and rural areas. The granted organization, Fundacion de Niños Artistas de Guatemala teaches these same students media skill, including photography, video, graphic design, web design and writing to enable them to find employment after their formal education.A long term commitment and integrated help in tutoring, child welfare and family monitoring helps to give a structure that can propel the student out of poverty. 221590 Checks and wires 1 0 0 0 0 0 0 0 Schedule F, Part I, Line 1 Fotokids closely monitors all spending by Fundación de Niños Artistas de Guatemala, through monthly accounting, year-end reporting and the fact that the CEO resides in Guatemala and works closely on a weekly basis with our programs there. The program in Guatemala has served over 1000 children and in 2018 educated and provided services to 75 students from poor neighborhoods as well as providing scholarships to 56 of them, including 7 university full scholarships Schedule F, Part I, Line 2 Fotokids awards grants following an application and committee review process. by Fundación de Niños Artistas de Guatemala and is audited by a certified/licensed Guatemalan Auditor every year. We receive monthly financial and progress reports, withhold and/or recover grant funds in case such funds are/or appear to be misused. Based on annually funded grants, grantees must specify that the grantee will use the grant funds only for the purposes for which the grant was made, and guarantee in no way discriminates in terms of gender or race and that no grant funded activities can be characterized as terrorist activities or have any connection therewith. Nancy McGirr founder and CEO lives in Guatemala, and is there to inspect on a monthly basis. Schedule F, Part I, Line 3 Part 1 line 3, Part II, Column D Region: Central America (D) the purpose of the grant: to provide program services for Santiago Atitlán, Save Girls and Save Boys, and outreach programs throughout Guatemala, providing young people more opportunities, improving their personal goals in regards to a global perception, while it diminishes their migration to other countries, gives them the opportunity to dream, and the skills to realize their goals. Vocational training along with internships provide real-life experiences allowing them to work with professionals has thus contributed immensely to advancing their professional standards and capabilities Schedule F, Part II, Line 1 Fotokids grants scholarships for primary school through university for students from high risk and poverty in Guatemala in both urban and rural areas. The granted organization, Fundacion de Niños Artistas de Guatemala teaches these same students media skill, including photography, video, graphic design, web design and writing to enable them to find employment after their formal education.A long term commitment and integrated help in tutoring, child welfare and family monitoring helps to give a structure that can propel the student out of poverty. Form 990, Part III, Line 2 Covid 19 meant Fotokids had to review priorities and make changes that would enable us to keep teaching while dealing with very crucial needs of our students families, primarily that of hunger. Most of the families who were already living on the edge with a day to day existence lost their jobs. Without a livelihood there was no food to put on the table. There was a complete lockdown, and no so getting food to people was difficult without the help of one of the children's father who was allowed freedom of movement as he as a fireman. In the City we used him ot get out food baskets for the most needy families. In the countryside we bought wholesale, corn and beans, and weighed them out for distribution, The baskets in addition included oil, cereal, rice, eggs, pasta, and a vitamin drink. We had a problem as smart phones were scarce in our communities as few can afford the phone or the internet, so we had to devise a way around distance or tele teaching. We gave the children's cameras that had could play video. Teachers recorded lessons and examples on the SD card that the children picked up and could replay in the cameras to see their lessons and assignments and then did the photo assignments on the card and returned it and picked up there next lesson in groups outside of five students at a time. we initiated at the same time covid precautions, education and strict public health measures. Form 990, Part III, Line 3 Teaching had to be curtailed and changed logistically to adhere to public safety standards during the Covid 19 pandemic in Guatemala. Fotokids initiated programs with lessons taught and assignments turned in thru camera screen videos on SD cards. Form 990, Part IV, Line 15 Compensation-Section 6 of Fotokids By-laws. Compensation Directors shall serve without compensation except that the Executive Director shall be allowed and paid a reasonable compensation comparable to other non-profits in Guatemala in compliance with IRS code 4958. In addition, they shall be allowed reasonable advancement or reimbursement of expenses incurred in the performance of their regular duties as specified in Section 3 of this Article. Directors may not be compensated for rendering services to the corporation in any capacity other than director unless such other compensation is reasonable and is allowable under the provisions of Section 6 of this Article. Any payments to directors shall be approved in advance in accordance with this corporation's conflict of interest policy, as set forth in Article 12 of these bylaws. Section 5. Compensation Approval Policies A voting member of the governing board who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation, either individually or collectively, is prohibited from providing information to any committee regarding compensation. When approving compensation for directors, officers and employees, contractors, and any other compensation contract or arrangement, in addition to complying with the conflict of interest requirements and policies contained in the preceding and following sections of this article as well as the preceding paragraphs of this section of this article, the board or a duly constituted compensation committee of the board shall also comply with the following additional requirements and procedures: a. The terms of compensation shall be approved by the board or compensation committee prior to the first payment of compensation; b. all members of the board or compensation committee who approve compensation arrangements must not have a conflict of interest with respect to the compensation arrangement as specified in IRS Regulation Section 53.4958-6(c)(iii), which generally requires that each board member or committee member approving a compensation arrangement between this organization and a "disqualified person" (as defined in Section 4958(f)(1) of the Internal Revenue Code and as amplified by Section 53.4958-3 of the IRS Regulations): 1. is not the person who is the subject of the compensation arrangement, or a family member of such person; 2. is not in an employment relationship subject to the direction or control of the person who is the subject of the compensation arrangement; 3. does not receive compensation or other payments subject to approval by the person who is the subject of the compensation arrangement; 4. has no material financial interest affected by the compensation arrangement; and 5. does not approve a transaction providing economic benefits to the person who is the subject of the compensation arrangement, who in turn has approved or will approve a transaction providing benefits to the board or committee member. c. the board or compensation committee shall obtain and rely upon appropriate data as to comparability prior to approving the terms of compensation. Appropriate data may include the following: 1. compensation levels paid by similarly situated organizations, both taxable and tax-exempt, for functionally comparable positions. "Similarly situated" organizations are those of a similar size, purpose, and with similar resources; 2. the availability of similar services in the geographic area of this organization; 3. current compensation surveys compiled by independent firms; 4. actual written offers from similar institutions competing for the services of the person who is the subject of the compensation arrangement; As allowed by IRS Regulation 4958-6, if this organization has average annual gross receipts (including contributions) for its three prior tax years of less than $1 million, the board or compensation committee will have obtained and relied upon appropriate data as to comparability if it obtains and relies upon data on compensation paid by three comparable organizations in the same or similar communities for similar services. d. the terms of compensation and the basis for approving them shall be recorded in written minutes of the meeting of the board or compensation committee that approved the compensation. Such documentation shall include: 1. the terms of the compensation arrangement and the date it was approved; 2. the members of the board or compensation committee who were present during debate on the transaction, those who voted on it, and the votes cast by each board or committee member; 3. the comparability data obtained and relied upon and how the data was obtained; 4. If the board or compensation committee determines that reasonable compensation for a specific position in this organization or for providing services under any other compensation arrangement with this organization is higher or lower than the range of comparability data obtained, the board or committee shall record in the minutes of the meeting the basis for its determination; 5. If the board or committee makes adjustments to comparability data due to geographic area or other specific conditions, these adjustments and the reasons for them shall be recorded in the minutes of the board or committee meeting; 6. any actions taken with respect to determining if a board or committee member had a conflict of interest with respect to the compensation arrangement, and if so, actions taken to make sure the member with the conflict of interest did not affect or participate in the approval of the transaction (for example, a notation in the records that after a finding of conflict of interest by a member, the member with the conflict of interest was asked to, and did, leave the meeting prior to a discussion of the compensation arrangement and a taking of the votes to approve the arrangement); 7. The minutes of board or committee meetings at which compensation arrangements are approved must be prepared before the later of the date of the next board or committee meeting or 60 days after the final actions of the board or committee are taken with respect to the approval of the compensation arrangements. The minutes must be reviewed and approved by the board and committee as reasonable, accurate, and complete within a reasonable period thereafter, normally prior to or at the next board or committee meeting following final action on the arrangement by the board or committee. Ann Nancy McGirr the CEO and founder of Fotokids receives a monthly stipend for her 40+ hours of work with the organization in Guatemala Funded by Fotokids, Fundacion de Niños Artistas, and also for fundraising and filing tax returns, social media, exhibit administration, and the filling out of legal forms.For this she receives a stipend of $1500 a month appraised and approved by the Board in July 2017. The Board meeting followed all legal requisites in the Fotokids By-laws. Ms McGirr reports this income on her Federal tax forms. Form 990, Part VI, Section B, Line 11b 990 Form is sent out to all Board members to review via email. Form 990, Part VI, Section B, Line 12c Form 990, Part VI Section B Line 12c- Fotokids By-laws outline the Conflict of Interest policies and procedures- Duty to disclose-In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. b.Determining Whether a Conflict of Interest Exists. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. c. Procedures for Addressing the Conflict of Interest. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the corporation's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement. d.Violations of the Conflicts of Interest Policy. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. Form 990, Part VI, Section B, Line 15 Compensation-Section 6 of Fotokids By-laws. Compensation Directors shall serve without compensation except that the Executive Director shall be allowed and paid a reasonable compensation comparable to other non-profits in Guatemala in compliance with IRS code 4958. In addition, they shall be allowed reasonable advancement or reimbursement of expenses incurred in the performance of their regular duties as specified in Section 3 of this Article. Directors may not be compensated for rendering services to the corporation in any capacity other than director unless such other compensation is reasonable and is allowable under the provisions of Section 6 of this Article. Any payments to directors shall be approved in advance in accordance with this corporation's conflict of interest policy, as set forth in Article 12 of these bylaws. Section 5. Compensation Approval Policies A voting member of the governing board who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation for services is precluded from voting on matters pertaining to that member's compensation. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the corporation, either individually or collectively, is prohibited from providing information to any committee regarding compensation. When approving compensation for directors, officers and employees, contractors, and any other compensation contract or arrangement, in addition to complying with the conflict of interest requirements and policies contained in the preceding and following sections of this article as well as the preceding paragraphs of this section of this article, the board or a duly constituted compensation committee of the board shall also comply with the following additional requirements and procedures: a. The terms of compensation shall be approved by the board or compensation committee prior to the first payment of compensation; b. all members of the board or compensation committee who approve compensation arrangements must not have a conflict of interest with respect to the compensation arrangement as specified in IRS Regulation Section 53.4958-6(c)(iii), which generally requires that each board member or committee member approving a compensation arrangement between this organization and a "disqualified person" (as defined in Section 4958(f)(1) of the Internal Revenue Code and as amplified by Section 53.4958-3 of the IRS Regulations): 1. is not the person who is the subject of the compensation arrangement, or a family member of such person; 2. is not in an employment relationship subject to the direction or control of the person who is the subject of the compensation arrangement; 3. does not receive compensation or other payments subject to approval by the person who is the subject of the compensation arrangement; 4. has no material financial interest affected by the compensation arrangement; and 5. does not approve a transaction providing economic benefits to the person who is the subject of the compensation arrangement, who in turn has approved or will approve a transaction providing benefits to the board or committee member. c. the board or compensation committee shall obtain and rely upon appropriate data as to comparability prior to approving the terms of compensation. Appropriate data may include the following: 1. compensation levels paid by similarly situated organizations, both taxable and tax-exempt, for functionally comparable positions. "Similarly situated" organizations are those of a similar size, purpose, and with similar resources; 2. the availability of similar services in the geographic area of this organization; 3. current compensation surveys compiled by independent firms; 4. actual written offers from similar institutions competing for the services of the person who is the subject of the compensation arrangement; As allowed by IRS Regulation 4958-6, if this organization has average annual gross receipts (including contributions) for its three prior tax years of less than $1 million, the board or compensation committee will have obtained and relied upon appropriate data as to comparability if it obtains and relies upon data on compensation paid by three comparable organizations in the same or similar communities for similar services. d. the terms of compensation and the basis for approving them shall be recorded in written minutes of the meeting of the board or compensation committee that approved the compensation. Such documentation shall include: 1. the terms of the compensation arrangement and the date it was approved; 2. the members of the board or compensation committee who were present during debate on the transaction, those who voted on it, and the votes cast by each board or committee member; 3. the comparability data obtained and relied upon and how the data was obtained; 4. If the board or compensation committee determines that reasonable compensation for a specific position in this organization or for providing services under any other compensation arrangement with this organization is higher or lower than the range of comparability data obtained, the board or committee shall record in the minutes of the meeting the basis for its determination; 5. If the board or committee makes adjustments to comparability data due to geographic area or other specific conditions, these adjustments and the reasons for them shall be recorded in the minutes of the board or committee meeting; 6. any actions taken with respect to determining if a board or committee member had a conflict of interest with respect to the compensation arrangement, and if so, actions taken to make sure the member with the conflict of interest did not affect or participate in the approval of the transaction (for example, a notation in the records that after a finding of conflict of interest by a member, the member with the conflict of interest was asked to, and did, leave the meeting prior to a discussion of the compensation arrangement and a taking of the votes to approve the arrangement); 7. The minutes of board or committee meetings at which compensation arrangements are approved must be prepared before the later of the date of the next board or committee meeting or 60 days after the final actions of the board or committee are taken with respect to the approval of the compensation arrangements. The minutes must be reviewed and approved by the board and committee as reasonable, accurate, and complete within a reasonable period thereafter, normally prior to or at the next board or committee meeting following final action on the arrangement by the board or committee. Ann Nancy McGirr the CEO and founder of Fotokids receives a monthly stipend for her 40+ hours of work with the organization in Guatemala Funded by Fotokids, Fundación de Niños Artistas, and also for fundraising and filing tax returns, social media, exhibit administration, and the filling out of legal forms.For this she receives a stipend of $1500 a month appraised and approved by the Board in July 2017. The Board meeting followed all legal requisites in the Fotokids By-laws. Ms McGirr reports this income on her Federal tax forms. Form 990, Part VI, Section C, Line 19 All documents are made available upon request and published online by the State of California The return for 2020 was prepared and submitted electronically May 13, 2021 and was rejected for reasons not clear, despite conversations with IRS. A letter from IRS dated March 1, 2022 and received by our organization March 20, 2022 did not explain the reason for the rejection. Note that immediately subsequent to the May 13, 2021 submission and rejection electronically, our organization mailed a hardcopy of the 2020 return. Your letter of March 1, 2022 was the only indication the 2020 return was again rejected. We respectfully request that IRS waive any penalty fees incurred, based simply on our lack of full understanding as to why the rejections were made. A Form 1128 was submitted by our organization that was first rejected but later accepted by written notice dated May 23, 2022 (CP284) approving the changed in fiscal year from end date 12/31 to 9/30, hence this late submission herein.