2012-07-25T16:50:10-05:00 2011-08-31 GRANT THORNTON LLP ONE CALIFORNIA STREET SUITE 2300 SAN FRANCISCO CA 94111 990 2010-09-01 870387205 Children's Miracle Network CHIL 8012147400 205 West 700 South Salt Lake City UT 84101 TERI NESTEL 2012-07-13 true JOE DETRANE 4159863900 2010 2016-02-24 21:20:13Z Children's Miracle Network Hospitals John Lauck 205 West 700 South Salt Lake City UT 84101 42399847 false X http://childrensmiraclenetworkhospitals.org X 1982 UT CHILDREN'S MIRACLE NETWORK (D/B/A "CHILDREN'S MIRACLE NETWORK HOSPITALS") WORKS TO SAVE KIDS' LIVES BY RAISING FUNDS AND AWARENESS FOR CHILDREN'S HOSPITALS ACROSS NORTH AMERICA. 20 20 121 20 73966 19819 11769926 10105406 17351815 19362174 337103 1088270 1547509 1664254 31006353 32220104 0 586048 0 0 11321545 12819670 0 0 1982314 18000663 17674601 29322208 31080319 1684145 1139785 53490632 54257312 31436587 30929410 22054045 23327902 X CHILDREN'S MIRACLE NETWORK (D/B/A "CHILDREN'S MIRACLE NETWORK HOSPITALS") WORKS TO SAVE KIDS' LIVES 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0 0 JOHN BEL 2.0 X 0 0 0 PATRICIA WYATT 2.0 X 0 0 0 DR STEVEN ALTSCHULER 2.0 X 0 0 0 JIMMY ALEXANDER 2.0 X 0 0 0 DON BLACK 2.0 X 0 0 0 KEVIN CHURCHWELL 2.0 X 0 0 0 NANA MENSAH 2.0 X 0 0 0 ORA PESCOVITZ 2.0 X 0 0 0 JIMMY OSMOND 2.0 X 0 0 0 JOHN SCHNEIDER 2.0 X 0 0 0 MARIE OSMOND 2.0 X 0 0 0 KEN POTROCK 2.0 X 0 0 0 TOM SULLIVAN 2.0 X 0 0 0 IGNACIO PEREZ LIZAUR 2.0 X 0 0 0 SCOTT BURT 50.0 X 460790 0 66605 CLAIRE RICHARDS 50.0 X 186860 0 36274 CRAIG SORENSEN 50.0 X 257485 0 63318 TERI NESTEL 50.0 X 132016 0 37267 JOHN LAUCK 50.0 X 0 0 0 ANTHONY REHMER 50.0 X 153463 0 49205 BRIAN HAZELGREN 50.0 X 219978 0 55077 ALLAN HENDERSON 50.0 X 208998 0 40573 JOHN HARTMAN 50.0 X 261994 0 23818 STEVE OSHIN 50.0 X 211213 0 38871 PERRY ESLER 50.0 X 147271 0 13388 SHIRLEY M ROGERS 50.0 X 126829 0 29132 ROBERT BANNER 50.0 X 126989 0 38051 JOE TREVINO 50.0 X 130535 0 30099 ROGER COOK 50.0 X 114075 0 35717 2738496 0 557395 17 false true false Grant Thornton 33960 Treasury Center CHICAGO IL 60694 Accounting Services 143230 Holland Hart LLP PO Box 17283 DENVER CO 80217 Legal Services 130414 2 7845 10097561 67511 10105406 HOSPITAL FEES 515100 17943982 17870016 73966 HOSPITAL MARKET MANAGEMENT FEES 515100 1418192 1418192 19362174 440322 440322 0 413583 413583 7496559 16646 6851926 13331 644633 3315 647948 647948 0 146612 103063 43549 43549 3211060 3211423 -363 -363 ANCILLARY REVENUE 900099 1085154 1085154 FOREIGN CURRENCY GAIN 900099 122331 122331 1207485 32220104 20372999 73966 1667733 0 0 586048 586048 0 2952004 2410080 66016 475908 0 7129635 5259327 1153277 717031 1029744 804326 124743 100675 1086062 899539 109341 77182 622225 490524 64022 67679 0 199365 137429 56564 5372 182143 50053 127971 4119 0 0 22032 11740 9787 505 2545529 2268735 136062 140732 6648257 6622962 15221 10074 856758 709154 75729 71875 236531 190049 24279 22203 0 501086 294725 185226 21135 2226149 1884661 174968 166520 0 0 0 0 424003 117976 296320 9707 104305 72222 29629 2454 SPONSORSHIP SUPPORT 1257405 1113213 58850 85342 PROGRAM SUPPORT 2392349 2392349 LICENSING & FEES 75716 65813 6102 3801 UBI TAXES 2973 2973 31080319 26380925 2717080 1982314 7650645 936816 20772004 28135616 2788710 3151898 671114 317157 10372041 1477396 9052902 8894645 10738784 12616606 1816473 204574 53490632 54257312 2699344 3287943 7389035 7547254 16584688 15478656 4763520 4615557 31436587 30929410 X 18957054 20521888 1032092 474901 2064899 2331113 22054045 23327902 53490632 54257312 X 1139785 134072 X false true true X false X 18337821 18026950 13850008 11769926 10105406 72090111 11174177 16519854 20588628 20614897 23584422 92481978 29511998 34546804 34438636 32384823 33689828 164572089 8184375 7597752 6969361 4730360 3350139 30831987 64441 395627 557767 966825 1984660 8184375 7662193 7364988 5288127 4316964 32816647 131755442 3080195 2981844 1200218 1051258 1122848 9436363 3080195 2981844 1200218 1051258 1122848 9436363 57087 26032 25371 14760 16846 140096 32649280 37554680 35664225 33450841 34829522 174148548 0.75657 0.73404 0.05419 0.05817 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true 3041111 284925 223270 0 0 0 3549306 2816066 102412 122633 0 0 0 3041111 2125928 772363 -82225 0 0 0 2816066 0.28641 0.71359 0.00000 false false 1912889 1912889 6896390 510728 6385662 6974 2435 4539 1555788 964233 591555 8894645 0 0 Form 990, Schedule D, Part IV, Question 2b Escrow Account Liability Children's Miracle Network develops relationships at the national or headquarters level of businesses and organizations interested in supporting hospitals for children. We build relationships within these communities by conducting awareness activities and public education programs concerning children's hospitals. We also develop fund raising initiatives that are introduced at the national level of the company or group, and then carried out through the local stores or clubs level. Member hospital representatives carry out public education programs and support the fundraising at a local level. Funds from these activities are sometimes given directly to the local member hospital, and sometimes the funds are given to Children's Miracle Network on behalf of the member hospitals. When the funds are given to Children's Miracle Network, they are held in a separate account until distribution. Funds are received throughout the year and are remitted on a quarterly basis to the hospitals, which have also been determined to be an organization recognized as exempt by the Internal Revenue Service under section 501(c)(3) of the Internal Revenue Code. Form 990, Schedule D, Part V, Question 4 Endowment Fund The purpose of the endowment fund is to provide a permanent source of funding for the creation, development and execution of the programs, campaigns, activities and operations of Children's Miracle Network. Form 990, Schedule D, Part X, Line 2 FIN 48 (ASC 740) Footnote The following FIN 48 (ASC 740) footnote appeared in the financial statements for the sixteen month period ending December 31, 2011, which encompasses the period covered by this form: On September 1, 2009, the Organization adopted the provisions of ASC 740-10 (FKA FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes). The Organization analyzed all tax positions for all applicable tax jurisdictions for which the statute of limitations remained open, including US federal, Utah state and foreign jurisdictions for the years ended August 31, 2007 through August 31, 2009 and determined there were no material unrecognized tax benefits as of the date of adoption. In addition, there have been no material changes in unrecognized benefits for the above tax jurisdictions since September 1, 2009, nor was there a material effect during the tax periods ended August 31, 2011 and December 31, 2011 nor is it expected that there will be a material change in the 12 months following the period ended December 31, 2011. The open tax years in the various jurisdictions are as follows: U.S. Federal, Canada, State of Utah - August 31, 2008 through December 31, 2011; Australia and Ireland - August 31, 2008 through August 31, 2010; United Kingdom - August 31, 2008 through August 31, 2011. true North America 1 10 Fundraising 126630 North America Program Services COMMUNITY SERVICES 1560743 North America Maintaining offices 578316 Europe (Including Iceland and Greenland) 0 0 Grantmaking 586048 1 10 1 10 2851737 2851737 Europe/Iceland/Greenland CANCELLATION OF DEBT DUE TO ELIMINATION OF INTERCOMPANY PAYABLE. 586048 WIRE 1 0 true false true false false false 146612 32520 70543 true 0.90000 146612 32520 70543 103063 43549 NV true false false false 0.00000 1.00000 Stacy Weight 205 West 700 South Salt Lake City UT 84101 false Rod Hamson 3500 Supervise Volunteers, Deposit Funds X false X true true X X X X X X false true false false false false false false false SCOTT BURT 381623 0 50000 0 29167 0 46485 0 20120 0 527395 0 0 0 CLAIRE RICHARDS 164782 0 22000 0 78 0 29869 0 6405 0 223134 0 0 0 CRAIG SORENSEN 228207 0 28000 0 1278 0 41164 0 22154 0 320803 0 0 0 ANTHONY REHMER 152113 0 0 0 1350 0 29688 0 19517 0 202668 0 0 0 BRIAN HAZELGREN 218700 0 0 0 1278 0 40223 0 14854 0 275055 0 0 0 ALLAN HENDERSON 207798 0 0 0 1200 0 39438 0 1135 0 249571 0 0 0 JOHN HARTMAN 261994 0 0 0 0 0 23818 0 0 0 285812 0 0 0 STEVE OSHIN 209863 0 0 0 1350 0 19282 0 19589 0 250084 0 0 0 TERI NESTEL 126938 0 5000 0 78 0 22207 0 15060 0 169283 0 0 0 PERRY ESLER 147271 0 0 0 0 0 13388 0 0 0 160659 0 0 0 SHIRLEY M ROGERS 125479 0 0 0 1350 0 23465 0 5667 0 155961 0 0 0 ROBERT BANNER 125639 0 0 0 1350 0 23451 0 14600 0 165040 0 0 0 JOE TREVINO 129185 0 0 0 1350 0 22726 0 7373 0 160634 0 0 0 Form 990, Schedule J, Part 1, Question 1a Discretionary Spending Account The Organization provides for the payment of car expenses, including gas, maintenance, and insurance on a company car provided to the CEO. The arrangement is outlined in the CEO Employment Contract. The value of the personal use and related expenditures is included in W-2 income of the CEO and constitutes an element of the CEO's overall reasonable/competitive compensation package. Form 990, Schedule J, Part 1, Question 4b Supplemental Retirement Plan Payments Children's Miracle Network employees participate in a money purchase retirement plan that is considered to be a non-qualified deferred compensation plan. The current year accrual for this benefit for the employees that are listed on Schedule J is reflected in Schedule J, Part II, Column C. X Office Supplies 2 2639 Cost/Selling Price X Miles / Credits 368 64872 Cost/Selling Price false false false Form 990, Part III, Question 4A PROGRAM SERVICE ACCOMPLISHMENTS Children's Miracle Network Hospitals raises funds for 170 children's hospitals across the United States and Canada, which, in turn, use the money where it's needed the most. When a donation is given it stays in the community, helping local kids. Since 1983, Children's Miracle Network Hospitals has raised more than $4 billion, most of it $1 at a time. These donations have gone to support research and training, purchase equipment, and pay for uncompensated care, all in support of the mission to save and improve the lives of as many children as possible. FUNDRAISING FOR CHILDREN'S HOSPITALS Funds raised through Children's Miracle Network Hospitals programs are unusual for two key reasons: 1. Funds stay in the community where they are donated; and 2. Hospitals receive the funds as unrestricted-they can use them however they see fit, as the hospitals know where help is needed most. Funds are most commonly used for equipment purchases, research, charitable care and education. The Children's Miracle Network Hospitals donation structure provides contributors with the assurance their donations help kids in the local community for the most pressing needs. In 2011, the combined efforts of Children's Miracle Network Hospitals and its partners raised more than $264 million to help kids at member hospitals. Children's Miracle Network Hospitals donations are distributed as discretionary funds to each hospital, allowing them to address the most critical children's healthcare needs in their respective communities. Each year, the 170 member hospitals of Children's Miracle Network Hospitals provide medical care to more than 17 million children with cancer, heart problems, birth defects, cystic fibrosis, diabetes, muscular dystrophy and many other serious illnesses and injuries. The list of what Children's Miracle Network Hospitals funds have purchased is exhaustive, but the following examples are just a few ways donations have made an impact in communities throughout North America: Medical Equipment From premature infants to growing teenagers, children's hospitals provide the vast majority of highly specialized care for children with complex and rare conditions, in addition to routine and emergency cases. All equipment must be customized to kids of every age and size, greatly multiplying the expenses at children's hospitals. Equipment that Children's Miracle Network Hospitals funds have purchased includes: Children's Healthcare of Atlanta Children's Miracle Network Hospitals donations have funded the Triage Rooms in Children's Healthcare of Atlanta's Emergency Department. This high-traffic hospital department treats more than 195,000 patients every year. Additionally, CMN Hospitals funds were used to purchase the much-used ground transport pediatric ambulance. This vehicle is always on the road, transporting children within a 500-mile radius of metro Atlanta and driving more than 350,000 miles each year. Cook Children's Medical Center The Cook Children's Teddy Bear Transport Unit Pediatric Ambulance was purchased with Children's Miracle Network Hospitals funds. This pediatric ambulance features equipment specifically sized for a child including child-sized gurneys, oxygen masks, blood pressure cuffs and much more. This ambulance is available to transport even the smallest of patients; traveling more than 100,000 miles a year in Texas. All Children's Hospital The Neonatal Intensive Care Unit at All Children's Hospital in St. Petersburg, Florida has changed the way they do MRIs on babies. Thanks to a new Medvac immobilization bag, purchased with the help of Children's Miracle Network Hospitals, they can make sure the baby stays still. Prior to the Medvac, all babies having to undergo MRIs had to be severely sedated and often needed a breathing tube into their lungs during the procedure. The hospital now feeds the babies and after they fall asleep, the babies lie comfortably in a papoose that simulates the feeling of being cuddled and held. This equipment allows for the testing to be done without an IV, breathing tube or sedation-a big improvement for the children, parents and the hospital staff. Research Research efforts at children's hospitals have led to new discoveries and deeper understanding of pediatric illnesses and injuries, which are swiftly translated into advances in clinical practice and better outcomes for patients. At Shands Children's Hospital at the University of Florida, Children's Miracle Network Hospitals funding provides $1.5 million for research grants. At other Children's Miracle Network Hospitals, funds have helped researchers improve the survival rate of premature infants weighing less than 2 pounds from 10 percent to 96 percent; researchers revealed that a large proportion of several early childhood cancers can be prevented if mothers take a prenatal multivitamin before and during pregnancy; and studies are leading to new discoveries about the causes of neurological disorders like autism-a small sampling of the ways Children's Miracle Network Hospitals are changing pediatric care every day. Form 990, Part III, Question 4B PUBLIC EDUCATION AND PUBLIC AWARENESS Children's Miracle Network hospitals train 60 percent of the nation's pediatricians and nearly 80 percent of pediatric specialists. At one hospital, about $125,000 of funds donated by Children's Miracle Network paid for educational programs for pediatric doctors and nurses as well as local emergency medical specialists. But beyond training caregivers, more than 90 percent of children's hospitals offer programs such as child safety seat use and continually educate families about other health and safety issues. For example, Ministry St. Joseph's Children's Hospital in Marshfield, Wisconsin spent more than $31,500 in children's illness and injury prevention programs-all funded by Children's Miracle Network. Children's Miracle Network Hospitals has cultivated relationships with a wide range of national corporate and media sponsors to create awareness of the needs of children's hospitals and public education programs. National public awareness is generated through radio and television outreach, often focusing on the stories of children and their families who have experienced serious illnesses or injuries and were cared for at a local children's hospital. Key Children's Miracle Network Hospital public education and awareness campaigns in 2011 include: - Children's Miracle Network Hospitals Telethons; - Children's Miracle Network Hospitals Radiothons; - Children's Miracle Network Hospitals Champions program, where one child from each state is selected to serve as an ambassador, meeting with media, congressional representatives and others to share the important work of children's hospitals; - Children's Hospitals Heroes segments produced by FOX Owned & Operated stations; - Community event outreach from the hundreds of Miss America Organization participants who serve as ambassadors for Children's Miracle Network Hospitals, the official charity platform of the Organization; and - Thousands of out-of-home advertisements through the Outdoor Advertising Association of America that call attention to charitable needs of children's hospitals. CHILDREN HELPED 17 million kids are treated at member hospitals every year. A few examples of patients who have benefited from Children's Miracle Network Hospitals funds: In April 2011, 7-year-old Andrew was at his grandmother's home when a tornado struck, killing several of his family members. Andrew was found in a nearby field with major head and other injuries and taken to member hospital, TC Thompson Children's Hospital at Erlanger. Thanks to Children's Miracle Network Hospitals donations, the hospital had just completed a renovation to its Pediatric Intensive Care Unit (PICU) rooms to allow the sickest patients to be with family members in a time of acute crisis (it's known that having access to family members is crucial for children's recovery). Andrew and his remaining family were able to use a new PICU room as they gathered around and comfort him as they were all experiencing immense grief for the losses of their family members. Today, Andrew is continuing to make a great recovery. When she was 9 years old, Kayla was diagnosed with Ewings sarcoma, a rare form of bone cancer that affects 250 American children each year. Beaumont Hospital in Royal Oak is a Children's Miracle Network Hospital and provided Kayla with her chemotherapy treatments that saved her life. Kayla spent many days on the 5th floor pediatric unit and enjoyed the Children's Miracle Network Hospitals-funded 'Garden Room' where she was able to recover while playing games, toys and video games in a brightly decorated and cheerful space. Her family's time there was also made more comfortable and less stressful as they had access to Children's Miracle Network Hospitals funded refrigerators and beds, as well as computers allowing them to stay connected with friends and family members. Sydnie is a 10-year-old child in Georgia battling Shwachman-Diamond Syndrome, a disease that affects the pancreas, bone marrow and skeletal system, causing vitamin deficiency and malabsorption. Her hospital, Georgia's The Medical Center, used its Children's Miracle Network Hospitals funds to renovate the Pediatric Oncology area, which Sydney visits every six weeks. The room's child-size chairs and television screens help make her treatments less stressful. Sydnie also benefits from the Child Life Specialist program that helps patients with procedure preparation, procedure distraction and education. Children's Miracle Network Hospitals funds are used to purchase the materials for this program. ABOUT THE NETWORK As an umbrella organization for 170 children's hospitals, Children's Miracle Network Hospitals provides comprehensive education, support, information and resources to its Network for raising funds, creating awareness and public education programs for children's healthcare needs and the important work of the hospitals caring for them. To join the Network, a hospital signs a membership agreement and is provided with an annual education conference; regional conferences, monthly national conference calls; online education, information and networking tools; publications, training and program content for radio and television sponsors; and training support for affiliates in national programs as appropriate and necessary to achieve the organization's purposes. Form 990, Part IV, Question 12b The Organization was included in consolidated, independent audited financial statements for the sixteen-month period ending December 31, 2011, which encompasses the twelve-month period ending August 31, 2011. FORM 990, PART VI, SECTION A, QUESTION 2 Family Relationship Two Board members share a family relationship: Marie Osmond and Jimmy Osmond are siblings. Form 990, Part VI, Section A, Question 11b Review of Form 990 Children's Miracle Network's IRS Form 990 is prepared by a professional tax preparer. Once it is complete, the draft is presented by the professional tax preparer to the Audit & Compliance Committee of the Board of Trustees. The Audit & Compliance Committee carefully reviews the document. An electronic copy of the IRS Form 990 is then sent to the full board. At a meeting of the full board, the chair of the Audit & Compliance Committee provides a report and recommendation to the full Board to approve filing with the IRS. The full Board of Trustees approves the form 990 in advance of its filing with the Internal Revenue Service. Form 990, Part VI, Section B, Question 12c Conflict of Interest At the beginning of each fiscal year, the Chair of the Audit and Compliance Committee of Children's Miracle Network asks each board member and employee to review the organization's Conflict of Interest policy and then sign a statement confirming that they adhere to the Children's Miracle Network policies and procedures including avoidance of any acts that are contrary to the Children's Miracle Network exempt purposes or any acts that conflict with their responsibilities at Children's Miracle Network. They are also asked to disclose any conflicts that they are aware of or any potential conflicts of interest. Each statement is presented to the Audit & Compliance Committee of the Board of Trustees. Each conflict or potential conflict is then reviewed and resolved by the committee and a report is given to the full Board of Trustees documenting the disposition of the conflict or potential conflict. FORM 990, PART VI, SECTION B, QUESTIONS 15A AND 15B Executive Compensation An extensive review and analysis of executive compensation was undertaken by the Executive Committee of the Children's Miracle Network Board of Trustees in 2008 with the assistance of a third party consulting firm. Compensation of paid executives in 2008 was set based on the comparisons and recommendations of the consulting firm and the Board agreed to engage an outside review every five years. The next review is to be conducted in 2012. The financial crisis of 2008 and subsequent economic downturn had an impact on fundraising results in 2009. Management recommended to the Board of Trustees that compensation remain flat in 2009. The Board of Trustees deliberated the effects and adopted the recommendation. Minutes were taken to record the discussion and the conclusions reached. The process is in keeping with the Children's Miracle Network by-laws and the responsibilities of the Executive Committee and is also intended to comport with the rules and regulations to prevent any excess benefit transactions as promulgated by the Department of Treasury. Form 990, Part VI, Section C, Question 19 Public Disclosure of Governing Documents, Conflict of Interest Policy and Financial Statements The organization makes its governing documents and conflict of interest policy available upon request. The organization includes its audited financial statements in its annual report which is made available on its website. Form 990, Part IX, Line 5 The other changes in net assets or fund balance consist of the following: Change in unrealized gain on investments $134,072 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JON VICE TITLE:CHAIR - STRATEGY COMMITTEE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ORA PESCOVITZ TITLE:BOARD MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:TOM SULLIVAN TITLE:BOARD MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:SCOTT BURT TITLE:PRESIDENT & CEO - PART YEAR HOURS:2 CHILDREN'S MIRACLE NETWORK UK FORESTERS HOUSE CROMWELL AVE BRS 9BF BROMLEY UK CHARITABLE UK N/A NA CHILDREN'S MIRACLE NETWORK AUSTRALIA 68 FAGANS ROAD LISAROW NSW AS CHARITABLE AS N/A NA CHILDRENS MIRACLE NETWORK ENTERPRISES LT FORESTERS HOUSE CROMWELL AVENUE BROMLEY UK BR2 9BF SUPPORT CHARITY UK NA C CORP 17210 0 1.00000 CHILDREN'S MIRACLE NETWORK AUS PTY LTD 68 FAGANS ROAD LISAROW NSW AS SUPPORT CHARITY AS NA C CORP 0 0 1.00000 false true true false false false false false false false false false false false false false false false CHILDREN'S MIRACLE NETWORK ENTERPRISES LTD b 586048 Children's Miracle Network ("Taxpayer") made a first attempt to submit their Form 990 for the tax year ended August 31, 2011 electronically on July 13, 2012. The return was rejected (reject code F990-911) as the tax period end date on the e-filed Form 990 did not match the data in the IRS e-file database. August 31 has been Taxpayer's historic year end for many years. Taxpayer changed its accounting period from August 31st to December 31st to be first effective September 1, 2011. An additional (not automatic) 3-month extension for Form 990 for the tax period ended August 31, 2011 was filed around the same time that the automatic 3-month extension for Form 990 for the tax period ended December 31, 2011 was filed, causing a discrepancy in year-end in the IRS database. Multiple calls were made to the IRS e-Help desk to clear the rejection and resubmit the electronic file within the 10-day perfection period. The IRS was unable to process the electronic file within the perfection period due to a backlog at the IRS e-Help Desk. Based on conversations with various IRS e-Help Desk representatives, Taxpayer was instructed to resubmit the electronic file on July 25, 2012 with a reasonable cause statement and informed that no penalties would be assessed as our electronic filing issues were well-documented with the IRS. Please refer to e-Case number 2924972 with the IRS e-Help desk for a brief history of the actions taken to correct the electronic return. Since Taxpayer made every effort to comply with its filing requirements in a timely manner with considerable effort, we respectfully submit that reasonable cause has been shown and that there should be no penalty assessed for late filing of the Form 990 or for the failure to electronically file Form 990 for the year ended August 31, 2011 before the extended due date of July 15, 2012. Taxpayer respectfully requests that the enclosed Form 990 be accepted as timely filed on July 13, 2012 and appropriately filed based upon the reasonable cause shown above. Further, Taxpayer respectfully requests that there be no penalty asserted for late filing or failure to file electronically based upon the reasonable cause and due care and diligence shown above.