The late filing was due to unforeseen administrative and personnel challenges that temporarily disrupted our recordkeeping and reporting processes. As a small, volunteer-run organization, we experienced turnover among key officers responsible for filing, which led to delays in gathering the necessary information. Once the issue was identified, we acted promptly to complete and submit the required forms. We have since implemented improved internal procedures to ensure timely filings in the future. We respectfully request that any penalties be waived due to these reasonable and unintentional circumstances.