KEYARA S GIFT INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- KEYARA S GIFT INC (EIN 82-1925371)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2026-01-22
- IRS object ID
- 202600239349200100
- Schema version
- 2024v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-01-22T18:57:09-07:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 821925371 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEYARA S GIFT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KEYA | BusinessNameControlTxt |
| Phone | 6508106844 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1575 Oak Ave | AddressLine1Txt |
| City | Los Altos | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94024 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kreig Ecklund | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 6508106844 | PhoneNum |
| Signature | 2026-01-19 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | https://www.keyarasgift.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $193,631 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $193,625 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $0 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $6 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $0 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
| Total Revenue | $193,631 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $119,662 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $33,415 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $7,202 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $0 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $8,575 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $18,960 | OtherExpensesTotalAmt |
| Total Expenses | $187,814 | TotalExpensesAmt |
| Excess Or Deficit For Year | $5,817 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $3,091 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $8,908 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,656 | BOYAmt |
| EOY | $13,126 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,656 | BOYAmt |
| EOY | $13,126 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,565 | BOYAmt |
| EOY | $4,218 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,091 | BOYAmt |
| EOY | $8,908 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Keyara's Gift exists to support and/or operate programs that provide access to education, healthcare and other basic needs to those who suffer from the effects of poverty. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Provide access to K12 education and post High School education/training to those who suffer from the effects of poverty. In the fall of 2024, 128 students received sponsorships to attend school for the 2024/2025 school year. | $0 | $88,311 |
| Provide access to healthcare for the students sponsored in the Education Program, their families and other individuals who suffer the effects of poverty. | $0 | $10,211 |
| Provide other basic needs such as food supplements and appropriate housing for families of children sponsored in the Educational Program. | $0 | $21,140 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $119,662 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Kreig Ecklund | ||||
| Treasurer and Board Chair | 12 | $0 | $0 | $0 |
| Karen Ecklund | ||||
| Executive Director and Board Member | 10 | $0 | $0 | $0 |
| Zac Nesper | ||||
| Secretary and Board Member | 4 | $0 | $0 | $0 |
| Dr Craig Swanson | ||||
| Board Member | 2 | $0 | $0 | $0 |
| Dr Elaine Howard Ecklund | ||||
| Board Member | 2 | $0 | $0 | $0 |
| Kathleen Matthews | ||||
| Board Member | 6 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kreig Ecklund | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1575 Oak Ave | AddressLine1Txt |
| City | Los Altos | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94024 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6508106844 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Financial Account Cntry | LI | ForeignFinancialAccountCntryCd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Office Country | LI | ForeignOfficeCountryCd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $91,066 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $102,511 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $135,337 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $125,020 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $193,625 | CurrentTaxYearAmt |
| Total | $647,559 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $91,066 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $102,511 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $135,337 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $125,020 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $193,625 | CurrentTaxYearAmt |
| Total | $647,559 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28,648 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,482 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,686 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,380 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $43,395 | CurrentTaxYearAmt |
| Total | $149,591 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $28,648 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,482 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,686 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,380 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $43,395 | CurrentTaxYearAmt |
| Total | $149,591 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $497,968 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6 | CurrentTaxYearAmt |
| Total | $68 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6 | CurrentTaxYearAmt |
| Total | $68 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $91,090 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $102,518 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $135,363 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $125,025 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $193,631 | CurrentTaxYearAmt |
| Total | $647,627 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.76891 | PublicSupportCY509Pct |
| Public Support PY509 | 0.74022 | PublicSupportPY509Pct |
| Investment Income CY | 0.00010 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00014 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 10 | Form 990-EZ, Part I, Line 10 - Educational Scholarship Expenses - $88,311 Healthcare Expenses - $10,211 Other Basic Needs Expense - $21,140 |
| Form 990-EZ, Part I, Line 16 | Travel and Transportation Expenses - $18,895.68, Exchange Rate Variance Expense $64.33 |
| Form 990-EZ, Part II, Line 26 | Accounts Payable to ELWA Hospital - $4,218.46 |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | The organization respectfully requests abatement of any late-filing penalties for Form 990-EZ for the tax year ending December 31, 2024. Our organization is a very small, volunteer-run nonprofit with no paid administrative staff. As Treasurer, I am solely responsible for obtaining financial records, reconciling accounts, and preparing the annual return. A significant portion of our financial activity occurs overseas in Liberia. Completion of this return required obtaining detailed records from local staff, reviewing them for accuracy, and requesting follow-up documentation. Due to logistical and communication challenges, these records were not received in a timely manner despite repeated requests, delaying completion of the return. Compounding this delay, I was diagnosed with cancer during this same period and underwent extensive medical evaluations and treatment. This significantly limited my ability to perform my normal volunteer duties. The organization does not have other qualified personnel available to perform this work. An automatic six-month extension was timely requested; however, these circumstances prevented completion by the extended deadline despite exercising ordinary business care and prudence. Once all records were received and my health permitted, I promptly completed and filed the return. The organization has a strong history of compliance and this delay was not due to willful neglect. We respectfully request full abatement of any penalties assessed. | ExplanationTxt |