SUBMITTED VIA MAIL INSTEAD OF E-FILE UNAWARE THE FILING PROCESS CHANGED IN 2019. ONCE I RECEIVED THE LETTER ADVISING ME OF THIS I STARTED RESEARCHING HOW TO FILE ELECTRONICALLY INCLUDING CALLING THE IRS LINE TO ASK QUESTIONS. AS A SMALL ORGANIZATION WE SHOULD NOT BE A PRIVATE FUND BUT A PUBLIC CHARITY SO WE WILL ADDRESS THIS GOING FORWARD. WE WOULD GREATLY APPRECIATE THE PENALTY BEING WAIVED EVEN THOUGH IT WAS DUE TO OUR LACK OF KNOWLEDGE; THIS IS HOW WE LEARN. THANK YOU