99 Lantern Dr, Ste. 301, PO Box 2044
Doylestown, PA 18901
Office: (215)348-9511
Fax: (215)348-9490

Thank you for choosing De Novo Tax and Advisors ("Firm") to assist you with your taxes. This agreement confirms the terms of our engagement with you and outlines the nature and extent of the services we will provide. Any specific services requested by you not provided for in this engagement agreement ("Agreement") may require an additional engagement agreement to cover such requested services. Services that are not specifically identified and defined in this Agreement will not be performed by the Firm.

We will prepare the following federal return as selected below:

Federal return selection

• Form 990: Return of Organization Exempt from Income Tax
• Form 990 EZ Short Form Return of Organization Exempt from Income Tax
• Form 990-N Small Exempt Organizations

We will not prepare any tax returns other than those identified above, without your written request, and our written consent to do so. We will rely upon the completeness and accuracy of the information and representations you provide to us to prepare your tax returns. We have not been engaged to and will not prepare financial statements. We will not audit or otherwise verify the data you submit to us, although we may ask you to clarify certain information.

We will prepare the above-referenced tax returns solely for filing with the Internal Revenue Service ("IRS") and applicable state and local tax authorities. Our work is not intended to benefit or influence any third party, either to obtain credit or for any other purpose.

You agree to indemnify and hold us harmless with respect to any and all claims arising from the use of the tax returns for any purpose other than filing with the IRS, state and local tax authorities regardless of the nature of the claim, including the negligence of any party.

Our engagement does not include any procedures designed to detect errors, fraud, or theft. Therefore, our engagement cannot be relied upon to disclose such matters. In addition, we are not responsible for identifying or communicating deficiencies in your internal controls. You are responsible for developing and implementing internal controls applicable to your operations.

This engagement is limited to the professional services outlined above.

99 Lantern Dr, Ste. 301, PO Box 2044
Doylestown, PA 18901
Office: (215)348-9511
Fax: (215)348-9490

Unless otherwise noted, we will perform our services in accordance with the U.S. Treasury Department Circular 230 ("Circular 230"). It is our duty to perform services with the same standard of care that a reasonable tax return preparer would exercise in this type of engagement. It is your responsibility to safeguard your assets and maintain accurate records pertaining to transactions. We will not hold your property in trust for you, or otherwise accept fiduciary duties in the performance of the engagement.

We will use our judgment to resolve questions in your favor where a tax law is unclear, if we have a reasonable belief that there is substantial authority for doing so. If there are conflicting interpretations of the law, we will explain the possible positions that may be taken on your return. We will follow the position you request, provided it is consistent with our understanding of tax reference materials. Tax reference materials include but are not limited to, the Internal Revenue Code ("IRC"), tax regulations, Revenue Rulings, Revenue Procedures, Private Letter Rulings, court cases, and similar state and local guidance. If the IRS, state, or local tax authorities later contest the position you select, additional tax, penalties, and interest may be assessed. We assume no liability, and you hereby release us from any liability, including but not limited to, additional tax, penalties, interest, and related professional fees.

We may deem it necessary to provide you with limited accounting and bookkeeping assistance solely for the purpose of preparing the tax returns, within the U.S. Treasury Department Circular 230 ("Circular 230"). Such services may be provided within our Firm or remotely with outside providers. We will request your approval in writing before rendering these services. In the event we conclude that such services are necessary to prepare your tax returns, we will advise you in writing before services are performed and bill you for the required services.

Our review of the prior year's tax return will necessarily be limited and may not find all errors. We will, however, bring to your attention any errors that we find. If you ask us to prepare amended tax returns and address any other matters arising as a result of any error, and we agree to amend the returns, we will confirm this engagement in a separate Agreement.

This engagement does not include responding to inquiries by any governmental agency or tax authority. If your tax return is selected for examination or audit, you may request our assistance in responding to such an inquiry. If you ask us to represent you, and we agree to represent you, we will confirm this engagement in a separate Agreement.

99 Lantern Dr, Ste. 301, PO Box 2044
Doylestown, PA 18901
Office: (215)348-9511
Fax: (215)348-9490

We will not respond to any request from banks, mortgage brokers or others for verification of any information reported on these tax returns. We do not communicate with third parties or provide them with copies of tax returns.

Any advice we may provide is based upon tax reference materials, facts, assumptions, and representations that are subject to change. We will not update our advice after the conclusion of the engagement for subsequent legislative or administrative changes or future judicial interpretations. To the extent we provide written advice concerning federal tax matters, we will follow the guidance contained in Circular 230, §10.37, Requirements for Written Advice.

If you wish to take a tax position based upon the advice of another tax advisor, we must comply with Circular 230, §10.37(b) which requires the position to meet the "realistic possibility," "substantial authority," or "more likely than not" standard, as applicable. You agree to obtain a written statement from the advisor confirming the standard that should apply so the position may be properly disclosed. If additional research or disclosure is required, you agree to pay for the additional charges necessary to complete the disclosure or research.

You will provide us with a Profit and Loss Statement, a Balance Sheet Statement and other supporting data necessary to prepare your tax returns. You must provide us with accurate and complete information. Income from all sources, including those outside of the U.S., is required.

You are responsible for determining the appropriate salary or wage to pay employees. If the IRS determines that the organization failed to pay appropriate salaries or wages, the IRS may reclassify the payments. As a result of the reclassification, the organization may be responsible for tax, penalties, and interest on the payments in addition to potential employment taxes on the reclassified amounts. You agree to hold our firm harmless with respect to any liability including, but not limited to, additional tax, penalties, interest and professional fees resulting from any reclassification.

If your organization produces revenue from a trade or business activity not directly related to its tax-exempt purpose, it may have unrelated business taxable income that must be reported separately from other income. You are responsible for informing us of any potential unrelated business taxable income.

99 Lantern Dr, Ste. 301, PO Box 2044
Doylestown, PA 18901
Office: (215)348-9511
Fax: (215)348-9490

At your written request, we are available to provide you with written answers to your questions on this matter. Only advice that is in writing may be relied upon.

As a non-profit organization, you are subject to additional obligations including but not limited to:

• Maintaining state registrations related to solicitations with state charitable divisions.
• Meeting the public support test; and
• Maintaining non-profit status by timely filing tax returns.

You acknowledge that these are solely your responsibilities. If you would like assistance in understanding your responsibilities, and we agree to provide it, we will confirm this engagement in a separate Agreement.

You are responsible for maintaining adequate documentation to substantiate the accuracy and completeness of your tax returns. You should retain all documents that provide evidence and support for reported income, credits, deductions, and other information on your returns, as required under applicable tax laws and regulations. You represent that you have such documentation and can produce it, if necessary, to respond to any audit or inquiry by tax authorities. You agree to hold our firm harmless from any liability including but not limited to additional tax, penalties, interest and professional fees resulting from the disallowance of tax deductions due to inadequate documentation.

You are responsible for ensuring that personal expenses, if any, are segregated from business expenses and that expenses such as meals, travel, vehicle use, gifts, and related expenses are supported by documentation and records required by the IRS and other tax authorities. At your written request, we are available to provide you with written answers to your questions on the types of supporting records required.

You are responsible for determining your tax filing obligations with any state or local tax authorities, including, but not limited to, income, franchise, sales, use, property, or unclaimed property taxes. If upon review of the information you have provided to us, including information that comes to our attention, we believe that you may have additional filing obligations, we will notify you. You acknowledge that the scope of our services under this Agreement does not include any services related to your compliance with tax obligations other than those identified in the Engagement Objective and Scope section of this Agreement. If you ask us to prepare any other returns, and we agree to do so, we will confirm this engagement in a separate Agreement.

99 Lantern Dr, Ste. 301, PO Box 2044
Doylestown, PA 18901
Office: (215)348-9511
Fax: (215)348-9490

Based on the information you provide; you may have additional filing obligations including but not limited to:

• Ownership of or an officer relationship with respect to certain foreign corporations (Form 5471);
• Foreign-owned U.S. corporation or domestic disregarded entity (Form 5472);
• Foreign corporation engaged in a U.S. trade or business (Form 5472);
• U.S. transferor of property to a foreign corporation (Form 926);
• U.S. person with an interest in a foreign trust (Forms 3520 and 3520-A);
• U.S. person with interests in a foreign partnership (Form 8865);
• U.S. person with interests in a foreign disregarded entity (Form 8858); or
• Statement of specified foreign assets (Form 8938).

You are responsible for informing us of all foreign assets owned directly or indirectly, including but not limited to financial accounts with foreign institutions, other foreign non-account investments, and ownership of any foreign entities, regardless of amount. If upon review of the information you have provided to us, including information that comes to our attention, we believe that you may have additional filing obligations, we will notify you.

Failure to timely file the required forms may result in substantial civil and/or criminal penalties. With your signature below, you agree to provide us with complete and accurate information regarding any foreign investments in which you have a direct or indirect interest, or over which you have signature authority, during the above-referenced tax year.

The foreign reporting requirements are very complex. If you have any questions regarding the application of the reporting requirements for your foreign interests or activities, please ask us and we will respond in writing. Only advice that is in writing may be relied upon. We assume no liability for penalties associated with the failure to file or untimely filing of any of these forms.

You are responsible for complying with the tax filing requirements of any other country. You acknowledge and agree that we have no responsibility to raise these issues with you and that foreign filing obligations are not within the scope of this engagement.

The IRS considers virtual currency (e.g., Bitcoin) as property for U.S. federal income tax purposes. As such, any transactions in, or transactions that use, virtual currency are subject to the same general tax principles that apply to other property transactions.

99 Lantern Dr, Ste. 301, PO Box 2044
Doylestown, PA 18901
Office: (215)348-9511
Fax: (215)348-9490

If you had virtual currency activity during the tax year, you may be subject to tax consequences associated with such transactions and may have additional reporting obligations. You agree to provide us with complete and accurate information regarding any transactions in, or transactions that have used, virtual currency during the applicable tax year.

You are responsible for obtaining Form 1-9, Employment Eligibility Verification, from each new employee at the time of employment. In addition, Form W-4, Employee's Withholding Allowance Certificate, and the applicable state equivalent should be retained for all employees. Failure to obtain these forms may subject an employer to penalties. Additional state requirements related to employment records may exist. At your written request, we are available to provide written answers to your questions on required documentation.

You acknowledge and confirm that you, in consultation with other professional advisors, as needed, are responsible for determining the correctness of any worker classification. Payroll tax withholding and related employer payroll tax implications result from this determination. We cannot advise you with respect to worker classification and will rely upon your determination of same.

We recommend obtaining a signed contract and signed Form W-9, Request for Taxpayer Identification Number and Certification, or Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), from all independent contractors. You should provide all independent contractors with both forms and let them decide which form (W-9 or W-8BEN) is reflective of their status.

You should also issue a Form 1099-NEC, Nonemployee Compensation, to all unincorporated domestic independent contractors to whom you pay $600 or more for services. For those who provided a completed Form W-8BEN, a Form 1042-S must be issued to individuals if any payment is made from U.S. sources that would be deemed to be fixed or determinable annual or periodical income or other types of income included in the instructions, even if these payments are subject to a reduced income tax withholding rate or are exempt from income tax withholding due to an income tax treaty. In addition, state rules should also be reviewed to determine if state taxes are required to be withheld and separate returns completed for any independent contractor. At your written request, we are available to provide written answers to your questions on required documentation and only written responses from us may be relied upon.

Some of these filings are due as early as January 31, 2024 and significant penalties are assessed for late filing, non-filing and filing of incorrect information. Preparation of these forms is not within the scope of this engagement. If you ask us to prepare these forms, and we agree to prepare them, we will confirm this engagement in a separate Agreement. If you fail to adhere to the filing deadlines, you will be responsible for any penalties, interest and related professional fees for the improper filing.

99 Lantern Dr, Ste. 301, PO Box 2044
Doylestown, PA 18901
Office: (215)348-9511
Fax: (215)348-9490

Our firm may utilize electronic communications (e.g., fax and email) during this engagement. You consent to our Firm's use of electronic communications and recognize and accept the inherent risks related to these forms of communication (including the security risks of interception of or unauthorized access to such communications, the risks of corruption of such communications, and the risks of viruses or other harmful intrusions). Our Firm, in recognition of these risks, does have secure email capability as well as a secure Internet Portal which allows the secure transmission of documents and other communications.

In the interest of facilitating our services to you, we may send data over the internet, temporarily store electronic data via computer software applications hosted remotely on the internet or utilize cloud-based storage. Your confidential electronic data may be transmitted or stored using these methods. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communication and electronic data secure in accordance with our obligations under applicable laws, regulations, and professional standards.

You recognize and accept that we have no control over the unauthorized interception or breach of any communications or electronic data once it has been transmitted or if it has been subject to unauthorized access while stored, notwithstanding all reasonable security measures employed by us. You consent to our use of these electronic devices and applications during this engagement.

Our services under this Agreement do not constitute legal or investment advice. We recommend that you retain legal counsel and investment advisors to provide such advice.

You have final responsibility for the accuracy of your tax returns. We will provide you with a copy of your electronic tax returns and accompanying schedules and statements for review prior to filing with the IRS, state, and local tax authorities, as applicable. You agree to review and examine them carefully for accuracy and completeness.

You will be required to verify and sign a completed Form 8879-EO, IRS e-file Signature Authorization for an Exempt Organization, and any similar state and local equivalent authorization form (excludes Form 990-N) before your returns can be filed electronically.

If you do not wish to have your tax returns filed electronically, please contact our firm. Additional procedures will apply. You will be responsible for reviewing the paper returns for accuracy, signing them, and filing them in a timely manner with the tax authorities.

99 Lantern Dr, Ste. 301, PO Box 2044
Doylestown, PA 18901
Office: (215)348-9511
Fax: (215)348-9490

We expect to begin our services upon receipt of this executed Agreement, your 12/31/2023 Profit and Loss Statement, Balance Sheet Statement, and other supporting data agreed to above.

Our services will conclude upon the earlier of:

• the filing and acceptance of your 2023 tax returns by the appropriate tax authorities and mailing or delivery of non-electronically filed tax returns (if any) to you for your review and your filing with the appropriate tax authorities,
• written notification by either party that the engagement is terminated, or
• one year from the execution date of this Agreement.

The original filing due dates for your tax returns are 15th day of the 5th month of your fiscal year. Due to the high volume of tax returns prepared by our firm, you must provide the information needed to prepare the tax returns no later than April 15^th of each year. Failure to do so may result in the inability to complete your returns by the original filing due dates.

It may become necessary to apply for an extension of the filing deadline if there are unresolved issues or delays in processing, or if we do not receive all the necessary information from you on a timely basis. Applying for an extension of time to file may extend the time available for a government agency to undertake an audit of your return or may extend the statute of limitations to file a legal action. All taxes owed are due by the original filing due date. Additionally, extensions may affect your liability for penalties and interest or compliance with governmental or other deadlines. If you know or suspect that you will need an Extension, please notify us as soon as possible, so that we may file the extension as early as possible prior to the due date of the return.

To the extent you wish to engage our firm to apply for extensions of time to file tax returns on your behalf, you must notify us of this request in writing. Our firm will not file these applications unless we receive an executed copy of this Agreement and your express written authorization to file for an extension. In some cases, your signature may be required on such applications prior to filing. Failure to timely request an extension of time to file can result in penalties for failure to file tax returns, which accrue from the original due date of the returns and can be substantial.

Federal, state, and local tax authorities impose various penalties and interest charges for non-compliance with tax laws and regulations including failure to file or late filing of returns, and underpayment of taxes. You, as the taxpayer, remain responsible for the payment of all tax, penalties, and interest charges imposed by tax authorities.

99 Lantern Dr, Ste. 301, PO Box 2044
Doylestown, PA 18901
Office: (215)348-9511
Fax: (215)348-9490

Fees for our services will be charged according to our standard fee schedule for tax return preparation services, which are based on the complexity of your returns (number and type of required forms and schedules and other time considerations). Our services will conclude upon delivery of the completed tax returns or upon our withdrawal from the engagement, if earlier. Fees are considered earned when payment is received or services concluded, whichever is earlier. Invoices are due and payable on the presentation to you. Past due balances may be subject to finance and collection charges. Fees for any accounting work undertaken to produce appropriate financial statements will be charged as part of the fee for tax return preparation services.

Notwithstanding anything contained herein, our firm and you agree that regardless of where you are domiciled and regardless of where this agreement is physically signed, this Agreement shall have been deemed to have been entered in to at the offices of De Novo Tax and Advisors LLC located Bucks County, Pennsylvania, USA. Bucks County, Pennsylvania, USA shall be the exclusive jurisdiction for resolving disputes related to this engagement agreement. This engagement shall be interpreted and governed in accordance with the Laws of Pennsylvania.

If a dispute arises out of or relates to this Agreement, or the breach thereof and the dispute cannot be settled through negotiation, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under the Dispute Resolution Rules for Professional Accounting Services Dispute Resolution Rules before resorting to arbitration, litigation, or some other dispute resolution procedure. The costs of any mediation proceeding shall be shared equally by all parties.
We appreciate the opportunity to be of service to you. Please date and execute your digital proposal, the acceptance of which includes your acceptance of these terms of engagement.

De Novo Tax and Advisors, LLC

John R. Hickey III, EA