2020-07-24T14:38:03-05:00 2019-08-31 363143186 MORRISON & MORRISON LTD 222 S RIVERSIDE PLAZA STE 2730 CHICAGO IL 60606 990 2018-09-01 362229560 THE ALLIANCE FRANCAISE FRENCH HOUSE OF CHICAGO ALLI 3123371070 810 N DEARBORN STREET CHICAGO IL 60610 M HILL HAMMOCK TREASURER 3123371070 2020-07-24 1 FRED M BRODY P01045120 3123462141 2020-07-24 50.193.82.97 2020-07-24 14:33:24 CD P 3B624AFAD60E54F20A1ECE8178810DEAC9849AFE D044A8AFEFEE40FB86A112A7E77984582338B53F 2018 2020-09-22 18:59:49Z ALLIANCE FRANCAISE DE CHICAGO M HILL HAMMOCK 810 N DEARBORN STREET CHICAGO IL 60610 3040866 0 X AF-CHICAGO.ORG X 1901 IL THE ALLIANCE FRANCAISE DE CHICAGO IS CHICAGO'S FRENCH CULTURAL AND LEARNING CENTER DEDICATED TO THE STUDY OF FRENCH LANGUAGE, CULTURAL EXCHANGE AND FRIENDSHIP BETWEEN AMERICANS AND FRENCH-SPEAKING PEOPLE. 26 26 32 100 591 0 1205194 938517 1183340 1221836 133282 88195 -441412 -11270 2080404 2237278 84767 74090 0 0 1356466 1393164 0 0 205585 691810 736190 2133043 2203444 -52639 33834 4956785 4949570 510990 501031 4445795 4448539 THE ALLIANCE FRANCAISE DE CHICAGO IS CHICAGO'S FRENCH CULTURAL AND LEARNING CENTER DEDICATED TO THE STUDY OF FRENCH LANGUAGE, CULTURAL EXCHANGE AND FRIENDSHIP BETWEEN AMERICANS AND FRENCH-SPEAKING PEOPLE. 0 0 1087494 74090 1166708 THE LEARNING CENTER AT THE ALLIANCE CONTINUED TO OFFER A BROAD RANGE OF COURSES AT ALL LEVELS OF FRENCH, FOR TODDLERS TO ADULT AUDIENCES. SUBJECTS RANGED FROM FRENCH LANGUAGE, GRAMMAR, LITERATURE, BUSINESS FRENCH, COOKING, GASTRONOMY, CURRENT EVENTS AND FILM. YOUTH SUMMER CAMP RAN FOR EIGHT WEEKS IN JUNE, JULY AND AUGUST 2019. 220971 62509 PROGRAMS DURING 2019 INCLUDED CULTURAL EVENTS SUCH AS TALKS AND ROUND TABLES BY AUTHORS, FILM DIRECTORS, MUSICIANS, ART HISTORIANS AND ACADEMICS; COOKING CLASSES, FIELD TRIPS FOR ELEMENTARY AND HIGH SCHOOL STUDENTS AND YOUNG ADULTS, FILMS, AND READING AND CONVERSATION GROUPS. A MONTH-LONG CELEBRATION OF FRENCH SPEAKING COUNTRIES WITH REPRESENTATION OF ALL FRENCH SPEAKING DELEGATIONS IN CHICAGO TOOK PLACE IN MARCH 2019. THE ALLIANCE PARTICIPATED IN THE ORGANIZATION AND EXECUTION OF A PUBLIC BASTILLE DAY CELEBRATION IN PARTNERSHIP WITH ALL THE FRENCH-SPEAKING ORGANIZATIONS IN CHICAGO, IN JULY 2019. 108183 1604 THE LIBRARY/MEDIATHEQUE MAINTAINED A CIRCULATION OF 19,000 VOLUMES PER ANNUM ON 14,000 TITLES, AND OVERSAW THE ADMINISTRATION OF THE SATURDAY FILM CLUB AND CONVERSATION GROUPS FOR LITERATURE, POETRY, AND CURRENT EVENTS. 1416648 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 40 0 1 32 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 26 26 1 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X MARY ELLEN CONNELLAN 3123371070 810 N DEARBORN ST CHICAGO IL 60610 BETSEY N PINKERT VICE PRESIDENT 1.00 X X 0 0 0 CAROL ELIZABETH VANCE BOARD DIRECTOR 1.00 X 0 0 0 CONSTANCE M FRYDENLUND BOARD DIRECTOR 1.00 X 0 0 0 DAVID P EARLE III BOARD DIRECTOR 1.00 X 0 0 0 FRANCINE SALTOUN VICE PRESIDENT 1.00 X X 0 0 0 M HILL HAMMOCK TREASURER 1.00 X X 0 0 0 JOHN G W MCCORD EXECUTIVE DIRECTOR 40.00 X X 124549 0 23235 JOHN M HOLMES BOARD DIRECTOR 1.00 X 0 0 0 JANIS W NOTZ BOARD DIRECTOR 1.00 X 0 0 0 JOHN ROWAN CARROLL VICE PRESIDENT 1.00 X X 0 0 0 LILI C GAUBIN BOARD DIRECTOR 1.00 X 0 0 0 MYRIAM BRANSFIELD BOARD DIRECTOR 1.00 X 0 0 0 PAUL-HENRI CHEVALIER VICE PRESIDENT 1.00 X X 0 0 0 R STANLEY JOHNSON BOARD DIRECTOR 1.00 X 0 0 0 RICHARD W SHEPRO COUNSELOR 1.00 X X 0 0 0 SOLANGE P BROWN CHAIR 1.00 X X 0 0 0 TIMOTHY CALKINS BOARD DIRECTOR 1.00 X 0 0 0 VIRGINIA BOBINS BOARD DIRECTOR 1.00 X 0 0 0 W PAUL KRAUSS VICE-CHAIR 1.00 X X 0 0 0 DAVID HORN PRESIDENT 1.00 X X 0 0 0 RENEE JOHNSON HONORARY DIRECTOR 1.00 X 0 0 0 LISA BAILEY PRESIDENT OF THE WOMEN'S B 1.00 X X 0 0 0 MONIQUE CLARINE BOARD DIRECTOR 1.00 X 0 0 0 MARY ELLEN CONNELLAN EXECUTIVE DIRECTOR 1.00 X X 10372 0 0 CHRISTINE LAURENS BOARD DIRECTOR 1.00 X 0 0 0 CHARLES H MOTTIER BOARD DIRECTOR 1.00 X 0 0 0 GUILLAUME LACROIX HONORARY DIRECTOR 1.00 X 0 0 0 CHERYL SANDNER BOARD DIRECTOR 1.00 X 0 0 0 JEAN-PIERRE ERGAS BOARD DIRECTOR 1.00 X 0 0 0 CAROLINE PARANIKAS BOARD DIRECTOR 1.00 X 0 0 0 134921 0 23235 1 0 0 0 0 97677 76852 9000 754988 98353 938517 TUITION/PRIVATE LESSON 611600 1160808 1160808 PROGRAMS 611600 59424 59424 LIBRARY 611600 1604 1604 1221836 61917 61917 4516 3925 591 591 591 752797 726519 26278 26278 26278 25270 76852 46116 -20846 -20846 32928 27028 5900 5900 TRANSLATIONS 900099 3085 3085 3085 2237278 1230821 591 67349 74090 74090 166615 166615 999772 664008 201455 134309 68813 53088 15725 81387 61403 13188 6796 76577 37238 28349 10990 3600 3600 41141 41141 19031 19031 47196 46455 741 128743 118632 2663 7448 25193 25193 40230 36436 3794 40189 2277 33779 4133 573 573 143071 130778 12293 38718 35391 3327 MAINTENANCE AND REPAIR 113403 103659 9744 PROGRAM EXPENSES 83060 41151 41909 MEDIA 10044 10044 DUES 1998 1998 2203444 1416648 581211 205585 3817 2622 217623 426008 21495 4500 33924 34357 19470 47400 5789683 3405945 2524528 2383738 2135928 2050945 4956785 4949570 292059 289117 153931 171914 65000 40000 510990 501031 X 2333213 2305596 290688 277307 1821894 1865636 4445795 4448539 4956785 4949570 X 33834 -28124 -2968 X X 0 1 X 1 0 X 676811 1353094 593457 1284994 914181 4822537 1280741 1261981 1216245 1282628 1280034 6321629 1957552 2615075 1809702 2567622 2194215 11144166 337928 410471 325313 460431 499823 2033966 0 337928 410471 325313 460431 499823 2033966 9110200 40289 46910 51794 56409 66712 262114 40289 46910 51794 56409 66712 262114 1906 3168 3668 3153 3085 14980 1999747 2665153 1865164 2627184 2264012 11421260 0.79770 0.80880 0.02290 0.02000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2268491 267508 39821 80499 5687 109380 2380254 2170796 247080 119896 88280 8500 172500 2268491 2090404 141949 204955 96906 10616 158990 2170796 2045533 235378 204954 103335 8761 169210 2090404 2119099 183367 -81197 100446 13260 62030 2045533 0.06510 0.81840 0.11650 0 0 518900 518900 4063621 2342736 1720885 512469 423336 89133 131712 108924 22788 562981 530949 32032 2383738 X 2255024 -28124 -19031 -47155 2302179 -64901 -64901 2237278 2252282 67869 67869 2184413 19031 19031 2203444 PART V, LINE 4: ELEANOR WOOD-PRINCE FUND - BOARD-DESIGNATED UNRESTRICTED FUND WITH A DESIGNATION OF MRS. WOOD-PRINCE'S UNRESTRICTED BEQUEST. INCOME WAS DESIGNATED TO BE SPENT FOR MEDIATHEQUE OPERATING EXPENSES. JEAN BODFISH BROWN LECTURE FUND - A BOARD-DESIGNATED FUND, INCOME IS TO BE SPENT FOR AN ANNUAL LECTURE OF VERY HIGH CALIBER IN JEAN BROWN'S NAME AND A PLAQUE IS TO BE AT THE ALLIANCE FRANCAISE IN HER MEMORY. ILSE AND ROBERT FRIEND FUND - BOARD-DESIGNATED UNRESTRICTED FUND WITH A DESIGNATION OF ILSE FRIEND TRUST'S UNRESTRICTED BEQUEST. EDUCATIONAL OUTREACH PROGRAM FUND - A TEMPORARILY RESTRICTED FUND, WITH PRINCIPAL AND INCOME TO BE USED TO SUPPORT VARIOUS ACTIVITIES OF THE EDUCATIONAL OUTREACH PROGRAM WHICH COSTS ABOUT $90,500 (FISCAL 2018) TO OPERATE. BROWN ENDOWMENT FUND - A PERMANENTLY RESTRICTED ENDOWMENT FUND. INCOME IS TO SUPPORT GENERAL OPERATIONS. UNREALIZED GAINS OR LOSSES INCREASE OR DECREASE THE ENDOWMENT. IF THE FUND IS INVESTED FOR LONG TERM GROWTH AND ON A TOTAL RETURN BASIS, UP TO 5% OF THE ENDOWMENT MAY BE DESIGNATED AS INCOME. JOHN SHEDD REED LECTURE FUND - A TEMPORARILY RESTRICTED ENDOWMENT FUND DESIGNATING THE PRINCIPAL TO BE USED TO ESTABLISH A LECTURE FUND WITH INCOME FOR A LECTURE ON MODERN FRANCE (EG, POLITICS, INDUSTRY, COMMERCE, ETC.) BY A HIGH PROFILE PERSON IN ENGLISH. MCCORMICK AND DEERING SCHOLARSHIP ENDOWMENT FUND - A TEMPORARILY RESTRICTED FUND DESIGNATING BOTH PRINCIPAL AND INCOME TO BE SPENT ON SCHOLARSHIPS. RHOADES FOUNDATION - JULIUS LEWIS ENDOWMENT FUND - A PERMANENTLY RESTRICTED ENDOWMENT FUND, DESIGNATING THE USE OF INCOME TO BE USED TO SUPPORT GENERAL OPERATIONS. PART X, LINE 2: EFFECTIVE JANUARY 1, 2009, THE ORGANIZATION ADOPTED FASB ASC 740-10, THE ACCOUNTING STANDARD REGARDING "ACCOUNTING FOR UNCERTAIN TAX POSITIONS". THIS ACCOUNTING STANDARD PROVIDES DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. IT REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THE ADOPTION OF THIS STANDARD HAD NO MATERIAL EFFECT ON THE ORGANIZATION'S FINANCIAL POSITION, RESULTS OF OPERATIONS, OR CASH FLOWS. THE TAX YEARS OF 2016 TO 2018 REMAIN SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ALLOCABLE TO INVESTMENT INCOME -19,031. PART XI, LINE 4B - OTHER ADJUSTMENTS: EXPENSES DIRECTLY ALLOCABLE TO FUNDRAISING -36,916. COST OF GOODS SOLD -27,028. EXPENSES ALLOCABLE TO RENTAL INCOME -3,925. DONATED BOOKS, PRINTS, MEDIA, COMPUTER HARDWARE AND WINE BOTTLES 2,968. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 27,028. EXPENSES DIRECTLY ALLOCABLE TO FUNDRAISING 36,916. EXPENSES ALLOCABLE TO RENTAL INCOME 3,925. PART XII, LINE 4B - OTHER ADJUSTMENTS: EXPENSES DIRECTLY ALLOCABLE TO INVESTMENT INCOME 19,031. X X X X 1 IL FRENCH DECORATIVE ARTS SYMPOSIUM 53922 34652 19270 18037 4695 EYES OF MORROCO 48200 42200 6000 9200 1236 3377 5555 4016 102122 76852 25270 9200 1236 21414 5555 8711 46116 -20846 1 LAUREATES SCHOLARSHIP - AWARDS TOWARDS EXCELLENCE 60347 MCCORMICK SCHOLARSHIP 13742 PART I, LINE 2: THE AWARD TOWARDS EXCELLENCE OUTREACH PROGRAM IN PARTNERSHIP WITH CHICAGO PUBLIC SCHOOLS OFFERS HIGH SCHOOL STUDENTS A WEEKLY AFTER-SCHOOL IMMERSION AND ENRICHMENT PROGRAM IN FRENCH LANGUAGE AND CULTURE. EACH YEAR PARTICPATING STUDENTS ARE SELECTED TO RECEIVE A GRANT FOR AN IMMERSION TRIP TO FRANCE OR TO THE CONCORDIA LANGUAGE VILLAGES. IN FISCAL YEAR ENDED AUGUST 31, 2019 FIVE STUDENTS RECEIVED THE IMMERSION TRIP TO FRANCE AND TWO STUDENTS RECEIVED THE IMMERSION TRIP TO CONCORDIA LANGUAGE VILLAGE. ALL FEES ARE PAID BY THE ALLIANCE FRANCAISE DE CHICAGO TO THE TRAVEL COMPANY OR LANGUAGE CAMP DIRECTLY, WITH THE EXCEPTION OF DESIGNATED FUNDS FOR PARTICIPANTS' MINOR OUT OF POCKET EXPENSES WHILE PARTICIPATING IN THE IMMERSION EXPERIENCE. STUDENTS ARE REQUIRED TO KEEP A JOURNAL DURING THEIR TRIPS WHICH IS SUBMITTED TO THE ALLIANCE. IN ADDITION, FUNDS FROM AN ENDOWMENT PROVIDE TWO AWARDS FOR OUTSTANDING HIGH SCHOOL SCORERS ON THE US NATIONAL FRENCH TEST FOR SUMMER STUDY AT THE SORBONNE, PARIS, FRANCE. THESE AWARDS ARE PAID DIRECTLY BY THE ALLIANCE FRANCAISE DE CHICAGO TO THE EDUCATIONAL INSTITUTION AND THE TRAVEL COMPANY, WITH A SPECIFIC AMOUNT FOR MEALS AWARDED DIRECTLY TO THE PARTICIPANTS. STUDENTS ARE REQUIRED TO COMPLETE A WRITTEN REPORT OF THEIR EXPERIENCE UPON THEIR RETURN. X X 0 0 0 0 0 0 0 0 0 PART I, LINE 3 THE PRESIDENT OF THE BOARD OF DIRECTORS APPOINTS A COMPENSATION COMMITTEE COMPRISED OF EXECUTIVE COMMITTEE MEMBERS, INCLUDING THE PRESIDENT. THE COMPENSATION COMMITTEE MEETS INDEPENDENTLY TO DISCUSS THE EXECUTIVE DIRECTOR'S PERFORMANCE RELATIVE TO THE POSITION DESCRIPTION AND ESTABLISHED OBJECTIVES. ONCE A CONSENSUS IS REACHED RELATIVE TO PERFORMANCE, THE COMPENSATION COMMITTEE PRESENTS ITS FINDINGS AND RECOMMENDATIONS, IN AN EXECUTIVE SESSION WITHOUT THE EXECUTIVE DIRECTOR PRESENT, TO THE FULL EXECUTIVE COMMITTEE FOR ITS REVIEW AND APPROVAL. X 3 2220 FAIR MARKET VALUE X 658 FAIR MARKET VALUE X 2070 FAIR MARKET VALUE X 3 86185 FAIR MARKET VALUE X PICTURES & PHOTOGRAPHS 4 7020 FAIR MARKET VALUE X WINE BOTTLE 1 200 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 THERE ARE FAMILY RELATIONSHIPS BETWEEN THE FOLLOWING: FRANCINE SALTOUN, VICE PRESIDENT AND BOARD MEMBER IS RELATED TO TIMOTHY CALKINS, BOARD MEMBER. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION SHALL HAVE SUCH CLASSES OF MEMBERS AS THE BOARD OF DIRECTORS SHALL FROM TIME TO TIME DETERMINE. THE BOARD OF DIRECTORS SHALL FIX THE DUES FROM TIME TO TIME FOR THE VARIOUS CLASSES OF MEMBERSHIP, AFTER THEIR PAYMENT OF INITIAL LIFE MEMBERSHIP DUES. THE BOARD OF DIRECTORS SHALL DEFINE THE ELIGIBILITY AND PRIVILEGES TO THE VARIOUS CLASSES OF MEMBERSHIP. THE MEMBERS OF THE CORPORATION SHALL NOT HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B THE 2018 FORM 990, FOLLOWING REVIEW BY THE FINANCE COMMITTEE, WAS PRESENTED TO THE BOARD OF DIRECTORS FOR ITS REVIEW AND APPROVAL. AN OFFICER OF THE BOARD OF DIRECTORS SIGNED AND CERTIFIED THAT THE 2018 FORM 990 IS ACCURATE AND COMPLETE. FORM 990, PART VI, SECTION B, LINE 12C A DESIGNATED BOARD MEMBER IS RESPONSIBLE FOR MAINTAINING THE RECORD OF CONFIRMATIONS OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY BOARD MEMBERS; NO CONFLICTS OF INTEREST ARE REPORTED. THE RECORD OF CONFIRMATIONS OF COMPLIANCE BY CONSULTANTS IS MAINTAINED BY THE DIRECTOR OF FINANCE AND ADMINISTRATION; NO CONFLICTS ARE REPORTED. THE DIRECTOR OF FINANCE AND ADMINISTRATION IS RESPONSIBLE AND WILL IMPLEMENT A PROCESS FOR MAINTAINING THE RECORD OF COMPLIANCE BY SALARIED EMPLOYEES, INDEPENDENT CONTRACTORS, INTERNS AND VOLUNTEERS WHO HAVE REGULAR AND ONGOING RELATIONSHIPS WITH THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT OF THE BOARD OF DIRECTORS APPOINTS A COMPENSATION COMMITTEE COMPRISED OF EXECUTIVE COMMITTEE MEMBERS, INCLUDING THE PRESIDENT. THE COMPENSATION COMMITTEE MEETS INDEPENDENTLY TO DISCUSS THE EXECUTIVE DIRECTOR'S PERFORMANCE RELATIVE TO THE POSITION DESCRIPTION AND ESTABLISHED OBJECTIVES. ONCE A CONSENSUS IS REACHED RELATIVE TO PERFORMANCE, THE COMPENSATION COMMITTEE PRESENTS ITS FINDINGS AND RECOMMENDATIONS, IN AN EXECUTIVE SESSION WITHOUT THE EXECUTIVE DIRECTOR PRESENT, TO THE FULL EXECUTIVE COMMITTEE FOR ITS REVIEW AND APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: DONATED BOOKS, PRINTS, MEDIA, COMPUTER HARDWARE AND WINE BOTTLES -2,968. FORM 990 PART III, LINE 2C NO CHANGES IN THE OVERSIGHT PROCESS OR SELECTION PROCESS FROM PRIOR YEAR. REASONABLE CAUSE STATEMENT WRITTEN BY THE CPA FOR THE ORGANIZATIONRE: THE ALLIANCE FRANCAISE / FRENCH HOUSE OF CHICAGOFEIN: 36-2229560FISCAL YEAR ENDED AUGUST 31, 2019WE ARE WRITING ON BEHALF OF THE ABOVE-NAMED TAXPAYER REGARDING THE LATE FILING OF THEIR AUGUST 31, 2019 FISCAL YEAR END FILING OF FORM 990.WE HAVE BEEN THE TAXPAYER'S ACCOUNTANTS FOR MANY YEARS, AND THEY HAVE CONSISTENTLY PROVIDED US WITH THE ACCOUNTING AND TAX INFORMATION NECESSARY TO PREPARE AND DELIVER THE TAX RETURNS IN A TIMELY MANNER. AS A RESULT,THE TAXPAYER'S HISTORICAL TAX COMPLIANCE RECORD HAS BEEN IMPRESSIVE. HOWEVER, THE COVID-19 PANDEMIC CREATED CIRCUMSTANCES BEYOND THE TAXPAYER'S CONTROL, THE TAXPAYER'S 2019 TAX RETURNS WERE FILED SEVERAL DAYS AFTER THE EXTENDED DUE DATE OF JULY 15, 2020.THE TAXPAYER IS A FRENCH SCHOOL LOCATED IN THE CHICAGO ILLINOIS. WITH RESPECT TO THE FISCAL YEAR END 2019 FORM 990, THE TAXPAYER (AS USUAL) PROVIDED ITS ACCOUNTING INFORMATION IN A TIMELY MANNER BUT DUE TO THE COVID 19 PANDEMIC, THE TAXPAYER (SCHOOL) WAS CLOSED BY ILLINOIS STATE MANDATE IN MARCH 2020. TO THAT END, THE TAXPAYER WAS NOT FULLY STAFFED, NOR DID THEY HAVE FULL ACCESS TO ALL OF THE ACCOUNTING INFORMATION LOCATED IN THE SCHOOL RESULTING IN DELAYS IN PROVIDING THEIR CPA FIRM THE REQUIRED INFORMATION NEEDED TO COMPLETE THE FORM 990 FOR THE FISCAL YEAR ENDED AUGUST 31, 2019.GIVEN THIS INFORMATION, WE HEREBY SUBMIT THAT THE TAXPAYER'S FAILURE TO TIMELY FILE THE 2019 FISCAL YEAR END FORM 990 WAS DUE TO REASONABLE CAUSE. THEREFORE, WE RESPECTFULLY REQUEST ABATEMENT OF ANY PROPOSED LATE FILING PENALTIES. THE SPIRIT OF THE REASONABLE CAUSE RELIEF PROVISION IS TO RELIEVE TAXPAYERS WHO FOR GOOD REASON WERE UNABLE TO COMPLY WITH ANOTHER PROVISION IN THE TAX CODE. CLEARLY, THE ASSESSMENT OF A PENALTY IN A SITUATION THAT IS COMPLETELY BEYOND THE TAXPAYER'S CONTROL DOES NOT SEEM CONSISTENT WITH THE REASONABLE CAUSE STANDARDS FOR PENALTY ELIMINATION.IF YOU HAVE ANY QUESTIONS OR REQUIRE ADDITIONAL DOCUMENTATION REGARDING THIS ISSUE, PLEASE DO NOT HESITATE TO CONTACT ME.SINCERELY,MORRISON & MORRISON, LTD.FRED M. BRODY