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        <ExplanationTxt>| Explanation:| THE BYLAWS WERE AMENDED TO UPDATE THE COMPOSITION OF THE EXECUTIVE BOARD AND TO REMOVE ANNUAL ESTIMATES OF INCOME. AS REVISED ARTICLE V SECTION 1 NOW PROVIDES THAT THE EXECUTIVE BOARD CONSISTS OF THIRTEEN MEMBERS INCLUDING THE FOUR OFFICERS OF THE ASSOCIATION THE IMMEDIATE PAST PRESIDENT AND EIGHT COUNCILORS ELECTED BY COUNCIL TO THREE YEAR TERMS.|</ExplanationTxt>
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      <ExplanationTxt>The late filing of the Form 990-EZ was due to circumstances beyond the filers control. The organization made a good-faith effort to timely file an extension prior to the original due date. The extension Form 8868 that was filed on 1 8 2026 for ALA ALLIED PROFESSIONAL ASSOCIATION INC was prepared and postmarked in January; however at that time the IRS electronic filing system was experiencing a shutdown outage. As a result the extension could not be transmitted and was ultimately rejected once the system resumed normal operations. Because of the IRS system unavailability the filer was unable to successfully submit the extension despite timely preparation and intent to comply. Upon learning that the extension had not been accepted the organization promptly proceeded with filing the Form 990-EZ as soon as the system became available. The organization has a history of timely compliance and did not willfully neglect its filing obligations. The delay was caused solely by IRS system issues not by disregard of filing requirements. Accordingly the filer respectfully requests abatement of any late-filing penalties based on reasonable cause.</ExplanationTxt>
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