Ozark Guidance Center Foundation Inc

“Accounting management review the 990 in detail before it is filed.”

“Board of directors and officers annually submit a written statement disclosing any potential conflicts of interest. The human resources committee investigates any potential conflicts and takes appropriate action depending on the nature of the conflict.”

“Ozark guidance center foundation does not have any compensated employees.”

“The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.”

“The final day of operations for ozark guidance center foundation was 6/30/2021. On 7/1/2021 ozark guidance center foundation, inc. Merged with ozark guidance center, inc. (ein: 71-0416869). There was no sale, or distribution of assets, but rather a merger into one entity with ozark guidance center, inc. Being the surviving entity.”

“Merger with ozark guidance center $8,687,132”

“Ozark guidance center foundation, inc. (ogcf) paper filed the 2020 form 990 on time by the extended due date, may 16th, 2022. Ogcf's final day of operations was on 06/30/2021 and as of 07/01/2021 ogcf was merged with ozark guidance center, inc. (ein: 71-0416869). There was no sale, or distribution of assets, but rather a merger into one entity with ozark guidance center, inc. Being the surviving entity. Therefore, assets were being shown on the balance sheet of the 6/30/21 return as they were still owned by ogcf as of that date. However, there was an e-file reject due to the return being marked final and assets remaining on the balance sheet. We could not remedy this. The return was not electronically filed due to an e-file reject and instead filed via usps by the extended due date. Due to the return having an e-file requirement, with no exceptions, we have now reflected the balance sheet as having zero ending balance. This will be a final return. Ogcf has never filed a late form 990. As soon as ogcf received irs letter (0973199987) dated august 26, 2022, indicating electronic filing was required, ogcf worked to electronically file the federal form 990 return. The 2020 form 990 will be the final form 990 for ogcf. Ogcf's failure to electronically file its tax return was not willful and solely due to an e-file reject. Ogcf believed they had timely filed their return by the due date via certified usps mail. Reasonable cause exists when the taxpayer acted in a responsible manner and either there are significant mitigating factors with respect to the failure or the failure arose from events beyond ogcf's control. Ogcf has filed form 990 in a timely manner in previous years and done so electronically. Ogcf had every intention to file its timely return and meet accurate irs protocol. The failure to electronically file is by no means indicative of a pattern of willful neglect. Ogcf's board of directors is committed to staying compliant with all required irs filings and has a history of timely filings for its prior tax returns. Based on the information provided, ogcf respectfully requests abatement of any penalty or interest associated with failure to file electronically.”