Since the inception of the organization, we filed paper returns with the IRS. We were not aware that the 990-EZ could only be filed online and paper returns were no longer acceptable. We made numerous attempts to file all of the returns electronically. We are completing all past due returns now and now have personnel in place to assist us. Due to COVID-19, the organization was unable to provide services to the physically disadvantaged youth our organization was created to support. Since 2020 we have not had any income or expenses due to the effects of COVID-19. We respectfully request that any penalties for late filing be waived.