South Main Association Inc

The 2024 Form 990-Z was not filed timely due to a lack of continuity in organizational leadership. The board members serving during calendar year 2024 did not maintain the organizations required IRS and State of Tennessee tax filings. No designated officer took responsibility for ensuring tax compliance during this period. The current treasurer assumed office in May 2026 upon being duly elected. Upon discovering the unfiled returns the treasurer took immediate steps to bring the organization into compliance. This return is being filed at the earliest practicable opportunity following the change in leadership. The failure to file timely was due to reasonable cause and not willful neglect as the organization lacked knowledgeable leadership to manage its filing obligations during the period in question.

The mission of the South Main Association is to provide a safe and vibrant neighborhood, strengthen the voice of the community, inspire growth and opportunities for its businesses, and give residents and merchants an outlet to express their views, all while preserving the districts historic value.