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      <ReconcilationRevenueExpnssAmt>-51274</ReconcilationRevenueExpnssAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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        <CurrentTaxYearMinus3YearsAmt>179090</CurrentTaxYearMinus3YearsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board is provided a draft to review and approve.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board is required to sign a Conflict of Interest form annually.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board reviewed and approved the salary of the Executive Director in June 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The governing documents, conflict of interest policy, and financial statements are available to the public upon request.</ExplanationTxt>
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      <ExplanationTxt>NM CASA Association experienced a staffing reduction from five employees to three in August 2024, resulting in a redistribution of responsibilities among the remaining staff. The newly assigned employee responsible for tax filings was unaware of the specific filing requirements. When preparing for individual income tax deadlines, the employee inquired with the director about the accountant responsible for completing the business tax filings. This discussion brought the oversight to light, prompting the director and staff to immediately contact the IRS for guidance and resolution.</ExplanationTxt>
    </ReasonableCauseExplanation>
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</Return>