We are writing in response to the IRS notice regarding our Form 990-PF for the year ending December 31 2024. The return was paper filed but we now understand that electronic filing is required for nonprofit organizations. We sincerely apologize for this oversight. This was our first filing year and the return was prepared by me as a volunteer. I was unaware of the e-file mandate and believed timely paper filing was sufficient. As a new nonprofit with no generated revenue we chose to prepare the return internally rather than incur CPA fees of $1,500-$2,000 so that limited funds could remain available for our mission. Once we received your correspondence we reviewed the e-filing requirements and are fully prepared to comply going forward. We respectfully request that this reasonable cause explanation be accepted and no penalties assessed. This was an unintentional mistake made in good faith.