Howard Lake Good Samaritan Housing Inc.

“The management duties of the project have been delegated to the project's sponsor, the evangelical lutheran good samaritan society (telgss). Telgss is paid a management fee equal to a percentage of revenue other than investment and gift income. The fee has been approved by the us department of housing and urban development.”

“The articles of incorporation were amended to: 1. Revise the process to amend the bylaws to include that any amendment must be approved, in writing, by the president of the evangelical lutheran good samaritan society, the sponsor organization, prior to being amended by the board of directors. 2. Revise the process to amend the articles of incorporation to require a majority vote of the directors of the corporation and subject the amendment to prior written approval of the president of the evangelical lutheran good samaritan society, as the sponsor organization. The bylaws were amended to: 3. Revise the number of board of directors to no less than 3 and no more than 15 and removed the directors of the corporation listing. Previously, the number of directors was to be no less than 9 and no more than 15. 4. Revise the process to amend the bylaws to include that any amendment must be approved, in writing, by the president of the evangelical lutheran good samaritan society, the sponsor organization, prior to being amended by the board of directors.”

“The board members are appointed by the directors of the evangelical lutheran good samaritan society.”

“Articles of incorporation and by-law changes must be approved, in writing, by the president of the evangelical lutheran good samaritan society, the sponsor organization, prior to being amended by the filing organization's board of directors.”

“The organization does not have committees that have the authority to act on behalf of the governing body.”

“Accountants with the managing agent, the evangelical lutheran good samaritan society, review the 990 in detail prior to it being filed. Any questions are resolved with the treasurer and/or the president of the corporation prior to the 990 being filed. A copy of the 990 is provided to the corporation's officers prior to it being filed.”

“The organization has a conflict of interest policy that covers substantially all employees. All employees are required to report any potential conflicts to the appropriate individual as indicated in the policy. All potential conflicts are investigated to determine if a conflict exists. If approval is given to proceed with the action, a copy of the approval is documented in the employee's personnel file. The organization asks that all officers and directors comply with the irs conflict of interest and disclosure certification. The organization requires all officers and directors to provide a signed copy to the corporation's main office annually.”

“The organization does not employ a ceo, an executive director, a top management official, or any key employees. The management functions of the organization have been outsourced to the organization's sponsor, the evangelical lutheran good samaritan society.”

“The project makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

“Howard lake good samaritan housing, inc., respectfully requests non-assertion of late filing penalties under section 6652 of the internal revenue code. The organization's 2018 return represents its initial form 990 filing. The return was originally due on may 15, 2019, however procedures were not in place with our tax preparer to track the return. As such, an extension was not filed prior to its due date of may 15. Procedures are now in place to track the due date of the return to ensure the timely filing of future returns and extensions, if necessary. The organization did not willfully or carelessly neglect its duty to file the return, and submitted the return to the irs as soon as practical upon becoming aware of its delinquency. For these reasons, we respectfully request that late filing penalties not be assessed on the organization. Under penalty of perjury, i, thomas a. Syverson, chairperson and president of howard lake good samaritan housing, inc., fein 36-48852353, set forth the above facts as reasonable cause for late filing of this return.”