Opm Education Inc.

“The Organization's top management official and top financial official each review the Form 990 prior to its filing with the IRS. A copy of the final Form 990 is also provided to the voting members of the Organization's governing body prior to its filing with the IRS.”

“The Organization provides, upon request, copies of its Articles of Incorporation, bylaws, and its financial statements.”

“Due to reasonable cause and not willful neglect, the Organization's 2019 Form 990 was not filed in a timely manner. During the tax year, the Organization's Board of Directors determined that the Organization's former paid preparer of the Forms 990 was not preparing the Forms 990 in a manner that was acceptable to the Organization's Board of Directors. The Board of Directors therefore made a decision to terminate the Organization's relationship with the former paid preparer, and to begin a search for a new auditing and tax return preparation firm to perform an audit of the Organization's 2018 and 2019 financial statements and to prepare the Form 990 in a manner that met both the quality and timeliness standards of the Organization's Board of Directors. However, the Organization's search was significantly delayed due to the COVID-19 pandemic. The Organization was not able to establish a relationship with its new auditing and tax return preparation firm until early 2021. In addition to engaging the new firm to prepare the 2019 Form 990 and to perform an audit of its 2018 and 2019 financial statements, the Organization also engaged the new firm to prepare amended versions of the 2017 and 2018 Forms 990. Therefore, as evidenced above, the late filing of the Organization's Form 990 for the year ended December 31, 2019 was due to reasonable cause and not willful neglect on the part of the Organization. The Organization therefore respectfully requests the abatement of any late filing penalties.”

“Subcontract Labor: Program service expenses 19,821. Management and general expenses 6,607. Fundraising expenses 0. Total expenses 26,428. Other Outside Services: Program service expenses 29,180. Management and general expenses 9,727. Fundraising expenses 0. Total expenses 38,907.”

“The Organization's Board of Directors, or a committee thereof, assumes responsibility for the oversight of the audit of its financial statements and the selection of an independent accountant. This process has not changed from the prior year.”