2024-10-01T11:59:34-05:00 2023-06-30 346565596 ERNST & YOUNG US LLP 2005 MARKET ST STE 700 PHILADELPHIA PA 19103 990 2022-07-01 270267711 SMALL HANDS BIG HEARTS PEDIATRIC THERAPY MANAGEMENT INC SMAL 6102604600 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 DERRICK YACOVELLI CFO 6102604600 2024-10-01 1 0 LAUREN E BENNETT P01787029 2154485000 2022 2024-10-15 13:58:12Z JOSEPH MARTZ 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 2526356 0 X WWW.SHBHTHERAPY.COM X 2009 TX OUR VISION IS TO FOSTER THE DEVELOPMENT OF A STRONG SYNERGISTIC RELATIONSHIP BETWEEN CHILD, PARENT, AND THERAPIST TO PROMOTE AN OPTIMAL ENVIRONMENT FOR GAINING FUNCTIONAL INDEPENDENCE IN ALL DEVELOPMENTAL AREAS. SHBH IS AN INSPIRATIONAL BEACON TO THERAPISTS AS THEY PROVIDE HOLISTIC CLIENT-CENTERED PEDIATRIC HOME THERAPY UTILIZING A MEDICAL MODEL, THROUGHOUT DALLAS, FT. WORTH, SAN ANTONIO, AND THEIR SURROUNDING AREAS IN TEXAS. 5 1 58 0 0 0 0 0 230495 2518747 0 0 0 7609 230495 2526356 0 0 0 0 260582 2165450 0 0 0 -29797 650323 230785 2815773 -290 -289417 807713 400612 780630 662946 27083 -262334 X OUR VISION IS TO FOSTER THE DEVELOPMENT OF A STRONG SYNERGISTIC RELATIONSHIP BETWEEN CHILD, PARENT, AND THERAPIST TO PROMOTE AN OPTIMAL ENVIRONMENT FOR GAINING FUNCTIONAL INDEPENDENCE IN ALL DEVELOPMENTAL AREAS. SMALL HANDS BIG HEARTS PEDIATRIC THERAPY MANAGEMENT INC. (SHBH) IS AN INSPIRATIONAL BEACON TO THERAPISTS AS THEY PROVIDE HOLISTIC CLIENT-CENTERED PEDIATRIC HOME THERAPY UTILIZING A MEDICAL MODEL, THROUGHOUT DALLAS, FT. WORTH, SAN ANTONIO, AND THEIR SURROUNDING AREAS IN TEXAS. 0 0 2571968 0 2518747 SMALL HANDS BIG HEARTS PEDIATRIC THERAPY MANAGEMENT INC. (SHBH), A MERAKEY COMPANY, IS DEDICATED TO THE WORK OF HEALING THROUGH OUR COMMITMENT TO EMPOWERING CHILDREN AND THEIR FAMILIES. SHBH IS MADE UP OF A DIVERSE GROUP OF TRAINED PROFESSIONALS IN THE AREAS OF PHYSICAL THERAPY, OCCUPATIONAL THERAPY, AND SPEECH PATHOLOGY PROUDLY SERVING BOTH THE DALLAS/FORT WORTH "METROPLEX AND THE SAN ANTONIO, TEXAS AREAS. SMALL HANDS, BIG HEARTS PEDIATRIC THERAPY MANAGEMENT INC. IS A MEDICAID CERTIFIED, HOME HEALTH LICENSED ORGANIZATION WHICH MANAGES THE RELATIONSHIP BETWEEN OCCUPATIONAL THERAPISTS/PHYSICAL THERAPISTS/SPEECH THERAPISTS, PATIENTS, AND INSURANCE COMPANIES. 2571968 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 58 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X SIMON WHANG 6102604600 620 GERMANTOWN PIKE LAFAYETTE HILL PA 19444 JOSEPH MARTZ PRESIDENT/CEO 0.50 49.50 X X 0 1120084 55952 ROBERT NIX III ESQ DIRECTOR/VICE PRESIDENT 0.50 11.00 X X 0 0 0 DERRICK YACOVELLI TREASURER/SECRETARY/CFO 0.50 49.50 X X 0 671726 34145 LEAH PASON DIRECTOR/CPO 0.50 49.50 X 0 488535 21922 REBECCA MANN DIRECTOR/SVP, CFS 0.50 49.50 X 0 392121 9093 MELISSA GUTZMER EXECUTIVE DIRECTOR 37.50 0.00 X 132338 0 23819 SARAH MEYER CLINICAL DIRECTOR 37.50 0.00 X 117721 0 2860 250059 2672466 147791 2 0 1 0 0 MEDICAL ASSISTANCE 621610 2059617 2059617 3RD PARTY REVENUE 621610 459130 459130 2518747 MISC. REVENUE 900099 7609 7609 7609 2526356 2518747 0 7609 1812603 1812603 8145 8145 212180 212180 132522 132522 6853 6853 17670 17670 4163 4163 20092 20092 6377 6377 41196 41196 17991 17991 2984 2984 30994 30994 CORPORATE ALLOCATION 220652 220652 BAD DEBT 146691 146691 EDUCATION MANAGEMENT - 56606 56606 ADMINISTRATIVE ALLOCATI 23153 23153 54901 54901 2815773 2571968 243805 0 591682 60471 36535 36535 179496 302681 925 807713 400612 780630 662946 780630 662946 X 27083 -262334 27083 -262334 807713 400612 -289417 0 X 0 1 X 1 0 X 230495 2518747 2749242 230495 2518747 2749242 0 0 0 2749242 7609 7609 230495 2526356 2756851 X SCHEDULE A, PART III IN TAX YEAR, 2022 (YEAR ENDING 06/30/2022), THE ORGANIZATION, SMALL HANDS BIG HEARTS PEDIATRIC THERAPY MANAGEMENT INC. (SHBH), FILED A SHORT PERIOD RETURN AS A RESULT OF ITS INITIAL YEAR FILING AFTER EXEMPTION WAS GRANTED ON 05/13/2022. SHBH CHANGED ITS TAX YEAR FROM 12/31 TO 06/30 TO ALIGN WITH ITS SOLE MEMBER, MERAKEY ALLOS AND THE REST OF THE MERAKEY USA TAX-EXEMPT RELATED ORGANIZATIONS. THE AMOUNTS REPORTED IN COLUMN (D) FOR 2021 REPRESENT THE 48 DAY PERIOD FOR FISCAL YEAR ENDED 6/30/2022 AND THE AMOUNTS REPORTED IN COLUMN (E) REPRESENT THE 12-MONTH PERIOD FOR FISCAL YEAR ENDED 06/30/2023. 0 ACCRUED PAYROLL 8675 DUE TO AFFILIATES 633599 ACCRUED VACATION 20672 662946 X PART X, LINE 2: MERAKEY FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. MERAKEY HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. MERAKEY HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. 0 1 0 0 0 0 0 0 0 JOSEPH MARTZ PRESIDENT/CEO 0 893832 0 0 0 226252 0 12475 0 43477 0 1176036 0 0 DERRICK YACOVELLI TREASURER/SECRETARY/CFO 0 569726 0 0 0 102000 0 6369 0 27776 0 705871 0 0 LEAH PASON DIRECTOR/CPO 0 439060 0 0 0 49475 0 5231 0 16691 0 510457 0 0 REBECCA MANN DIRECTOR/SVP, CFS 0 342930 0 0 0 49191 0 5231 0 3862 0 401214 0 0 MELISSA GUTZMER EXECUTIVE DIRECTOR 132338 0 0 0 0 0 0 0 23819 0 156157 0 0 0 PART I, LINE 3 THIS ORGANIZATION DOES NOT DIRECTLY PAY ITS OFFICERS AND DIRECTORS. ALL COMPENSATION TO THE OFFICERS AND DIRECTORS REPORTED ON PART VII OF THE FORM 990 WAS PAID BY A RELATED ORGANIZATION, MERAKEY USA. MERAKEY USA UNDERTAKES A THOROUGH PROCESS TO ENSURE THAT THE EXECUTIVE COMPENSATION IT PAYS TO ITS TOP MANAGEMENT OFFICIALS IS REASONABLE GIVEN THE MARKET IN WHICH THE ORGANIZATION OPERATES. MERAKEY USA CHECKS THE FOLLOWING BOXES FOR SCHEDULE J, PART I, QUESTION 3 ON ITS FORM 990: COMPENSATION COMMITTEE INDEPENDENT COMPENSATION CONSULTANT FORM 990 OF OTHER ORGANIZATIONS WRITTEN EMPLOYMENT CONTRACT COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OF COMPENSATION COMMITTEE PART I, LINE 4B THE FOLLOWING OFFICERS AND DIRECTORS PARTICIPATED IN A 457(F) NONQUALIFIED RETIREMENT PLAN IN FY2023: JOSEPH MARTZ - $226,252 DERRICK YACOVELLI - $102,000 LEAH PASON - $49,475 REBECCA MANN - $49,191 FORM 990, PART V, LINE 1A MERAKEY USA USES A CASH MANAGEMENT SYSTEM THAT ISSUES ALL FORMS 1099 THROUGH THE PARENT ORGANIZATION FOR ALL SUBSIDIARIES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS PREPARED BY THE ORGANIZATION'S TAX MANAGER AND REVIEWED BY AN EXTERNAL TAX ADVISOR. COMMENTS AND THE 990 WERE REVIEWED BY THE SENIOR MANAGEMENT. THE FORM 990 WAS THEN SENT TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C AN ANNUAL QUESTIONNAIRE IS SENT TO AND COMPLETED BY EACH DIRECTOR. ANY BOARD MEMBER WITH A CONFLICT OF INTEREST IS REQUIRED TO RECUSE HIMSELF/HERSELF FROM ANY DISCUSSIONS, NEGOTIATIONS, DELIBERATIONS OR DECISION MAKING INVOLVING THE TRANSACTION CAUSING THE CONFLICT. ALL CONFLICTS OF INTEREST INVOLVING DIRECTORS, OFFICERS AND KEY EMPLOYEES ARE REVIEWED BY GENERAL COUNSEL. THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE ORGANIZATION'S OFFICE OF QUALITY AND COMPLIANCE AND ANY POTENTIAL CONFLICTS ARE INVESTIGATED IMMEDIATELY. ANY DISCLOSED RELATIONSHIPS ARE COMMUNICATED TO THE CORPORATE CONTROLLER FOR PURPOSE OF THE AUDIT, COMPLETING FORM 990 AND FOR ANY POSSIBLE INTERNAL CONTROL ISSUES THAT MAY TAKE PLACE DUE TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 AN INTEGRAL PART OF THE ORGANIZATION'S EXECUTIVE RETENTION STRATEGY IS MAINTAINING A COMPREHENSIVE, COMPETITIVE COMPENSATION PROGRAM FOR KEY LEADERSHIP PERSONNEL. TO ENSURE THAT ITS PROGRAM AND PRACTICES ARE MEETING THIS OBJECTIVE, THE COMPENSATION COMMITTEE OF THE MERAKEY USA BOARD OF DIRECTORS ENGAGED A CONSULTANT TO REVIEW THE PROGRAM STRUCTURE, CURRENT PAY AND REWARD LEVELS AND RELATED ADMINISTRATIVE PRACTICES. SPECIFICALLY, THE CONSULTANTS WERE ASKED TO IDENTIFY AND REPORT ON CURRENT EXECUTIVE COMPENSATION LEVELS AND PRACTICES AND PROGRAMMING TRENDS AMONG MISSION SIMILAR ORGANIZATIONS OF LIKE SIZE AND OPERATIONAL SCOPE, ASSESS CURRENT MERAKEY USA EXECUTIVE PAY LEVELS AND PRACTICES IN LIGHT OF PREVAILING INDUSTRY NORMS AND, IN LIGHT OF CONTINUING IRS AND SPONSORING AGENCY SCRUTINY OF EXECUTIVE PAY LEVELS AND PRACTICES IN TAX-EXEMPT ORGANIZATIONS TO DETERMINE REASONABLENESS OF EXECUTIVE PAY UNDER IRC SECTION 4958 GUIDELINES. THE COMPENSATION COMMITTEE USED THIS INFORMATION TO APPROVE THE COMPENSATION OF THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER AND DETERMINE THE COMPENSATION OF OTHER KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, HEADER, BOX L SMALL HANDS BIG HEARTS PEDIATRIC THERAPY MANAGEMENT INC. (SHBH) WAS FORMED IN 2009 AS A LIMITED LIABILITY COMPANY. ON 05/13/2022 SHBH CONVERTED TO A NONPROFIT CORPORATION AND RECEIVED CONFIRMATION OF TAX EXEMPT STATUS UNDER IRC SECTION 501(C)(3) EFFECTIVE 5/13/2022. MERAKEY FOUNDATION 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 233005583 FUNDRAISING PA 501(C)(3) LINE 7 MERAKEY USA 0 MERAKEY USA 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232175924 SUPPORT SERVICES PA 501(C)(3) LINE 10 N/A 0 MERAKEY NEW JERSEY 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 222334709 IDD SERVICES NJ 501(C)(3) LINE 10 MERAKEY USA 0 MERAKEY CHESTER COUNTY 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 231884756 BH & IDD SERVICES PA 501(C)(3) LINE 10 MERAKEY USA 0 MERAKEY BUCKS COUNTY 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 231876000 BH & IDD SERVICES PA 501(C)(3) LINE 10 MERAKEY USA 0 MERAKEY PENNSYLVANIA 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232799679 AUTISM, BH & IDD SERVICES PA 501(C)(3) LINE 10 MERAKEY USA 0 MERAKEY PHILADELPHIA 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232175923 AUTISM, BH & IDD SERVICES PA 501(C)(3) LINE 10 MERAKEY USA 0 MERAKEY YOUTH SERVICES INC 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232728553 JUVENILE JUSTICE PA 501(C)(3) LINE 10 MERAKEY USA 0 MERAKEY DELAWARE COUNTY 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 231887233 BH & IDD SERVICES PA 501(C)(3) LINE 10 MERAKEY USA 0 MERAKEY WOODHAVEN 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232784811 IDD SERVICES PA 501(C)(3) LINE 10 MERAKEY USA 0 MERAKEY TOTAL HEALTH 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232362011 FEDERALLY QUALIFIED HEALTH CENTER PA 501(C)(3) LINE 10 MERAKEY USA 0 LILLIAN HOLLIDAY RESIDENCE CORP 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232715238 LOW INCOME HOUSING PA 501(C)(3) LINE 10 MERAKEY PHILADELPHIA 0 MERAKEY CHILDRENS SERVICES 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 236296524 CHILDRENS BH & EARLY INTERVENTION SERVICES PA 501(C)(3) LINE 10 MERAKEY USA 0 MERAKEY PARKSIDE RECOVERY 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232258743 SUBSTANCE ABUSE REHABILITATION PA 501(C)(3) LINE 10 MERAKEY PHILADELPHIA 0 NHS STEVENS CENTER 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 251878857 BH & IDD SERVICES PA 501(C)(3) LINE 10 MERAKEY PENNSYLVANIA 0 NHS STEVENS HOUSING CORP 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 251740509 LOW INCOME HOUSING PA 501(C)(3) LINE 10 NHS STEVENS CENTER 0 MERAKEY MONTGOMERY COUNTY 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232304620 BH & IDD SERVICES PA 501(C)(3) LINE 10 MERAKEY USA 0 MERAKEY ALLOS 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 760701257 BH & IDD SERVICES PA 501(C)(3) LINE 10 MERAKEY USA 0 TRI VALLEY CARE INC 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 262061732 BH & IDD SERVICES PA 501(C)(3) LINE 10 MERAKEY USA 0 MERAKEY IDD PHILADELPHIA 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 222454140 IDD SERVICES PA 501(C)(3) LINE 10 MERAKEY PHILADELPHIA 0 MERAKEY MARYLAND 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 264213384 FOSTER CARE SERVICES PA 501(C)(3) LINE 10 MERAKEY PENNSYLVANIA 0 NHS II PROPERTIES LLC 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 300204506 HOLDS TITLE TO PROPERTIES PA 501(C)(2) MERAKEY USA 0 NORTHWESTERN PROPERTIES CORP 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 220018629 HOLDS TITLE TO PROPERTIES PA 501(C)(2) MERAKEY USA 0 FRESH START FOUNDATION 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232805137 VETERANS RESIDENTIAL SERVICES PA 501(C)(3) LINE 10 MERAKEY USA 0 MERAKEY MIDWEST 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 471282192 BH & IDD SERVICES PA 501(C)(3) LINE 10 MERAKEY USA 0 MERAKEY ALLEGHENY VALLEY SCHOOL 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 251094911 IDD SERVICES PA 501(C)(3) LINE 10 MERAKEY USA 0 SENTRY MANAGEMENT SERVICES 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 753242490 REAL ESTATE HOLDING COMPANY PA N/A 0 0 NORTHWESTERN ENTERPRISES INC 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232443521 HOLDING COMPANY PA N/A C 0 THE AMICA COMPANY 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232461337 INACTIVE PA N/A C 0 NORTHWESTERN MANAGEMENT SERVICES COMPANY 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232144909 HOLDING COMPANY PA N/A C 0 LIFE TREE PHARMACY SERVICES INC 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 202433174 PHARMACY PA N/A C 0 HOUSE NEXT DOOR INC 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232093671 INACTIVE PA N/A C 0 NORTHWESTERN INTRASYSTEMS INC 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232461336 INACTIVE PA N/A C 0 LUMICARE INC 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 233084216 HEALTH CONSULTING PA N/A C 0 FRESH START NOW INC 620 E GERMANTOWN PIKE LAFAYETTE HILL PA 19444 232589841 RECOVERY HOUSING PA N/A C 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 1 1 RE: LATE FILING OF 2022 FORM 990 FOR SMALL HANDS BIG HEARTS PEDIATRIC THERAPY MANAGEMENT INC (EIN: 27-0267711, TAX YEAR: 7/1/2022 6/30/2023) SMALL HANDS BIG HEARTS PEDIATRIC THERAPY MANAGEMENT INC. ("SHBH") WAS ORIGINALLY FORMED IN 2009 AS A LIMITED LIABILITY COMPANY. ON 05/13/2022, SHBH CONVERTED TO A NONPROFIT CORPORATION AND RECEIVED CONFIRMATION OF TAX EXEMPT STATUS UNDER IRC SECTION 501(C)(3) EFFECTIVE 5/13/2022. THE CONVERSION OF SHBH ALSO RESULTED IN A CHANGE IN ACCOUNTING YEAR FROM A 12/31 YEAR END TO A 6/30 YEAR END. THIS REQUIRED A FINAL YEAR FILING FOR THE PREVIOUS ENTITY TYPE (FORM 1120-S), AS WELL AS AN INITIAL, SHORT YEAR FORM 990 FILING. ADDITIONALLY, IT WAS DISCOVERED THERE WAS A DISCONNECT BETWEEN IRS INTERNAL SYSTEMS. THE E-FILE OF SHBH'S INITIAL, SHORT PERIOD 2022 FORM 990 WAS REJECTED ON 7/31/2024 BECAUSE THE EIN WAS NOT FOUND IN THE IRS SYSTEM. UPON SPEAKING WITH IRS CUSTOMER SERVICE AGENTS ON 8/2/2024, THEY EXPLAINED THAT THE CAUSE WAS A DISCONNECT BETWEEN THE BUSINESS MASTER FILE AND THE EXEMPT ORGANIZATION FILE. THIS SUBMISSION HAS BEEN MADE SHORTLY AFTER RECEIVING WORD THAT SHBH'S EIN IS IN THE EXEMPT ORGANIZATION FILE AND WOULD NOT BE REJECTED FOR THAT REASON AS IT WAS PREVIOUSLY. THE INITIAL, SHORT PERIOD FORM 990 WAS SUCCESSFULLY E-FILED ON 8/21/2024, ALLOWING FOR THE 6/30/2023 FORM 990 TO BE SUBSEQUENTLY SUBMITTED FOR E-FILE. FINALLY, ON THE INITIAL ATTEMPTED FILING OF THIS FORM FOR THE TAX PERIOD 6/30/2023 IT WAS REJECTED FOR INCORRECT TAX YEAR. UPON CALLING AND SPEAKING WITH AND IRS CUSTOMER SERVICE AGENT, IT WAS CONFIRMED THAT THIS STILL HAD TO BE UPDATED.