2024-09-23T08:59:04-07:00 2022-12-31 364496459 WHITFIELD & ASSOCIATES LLC 550 E BOUGHTON RD BOLINGBROOK IL 60440 990 2022-01-01 462528206 Ambassador Christian Academy Inc AMBA 2198874473 900 West Ridge Road Gary IN 46408 Joyce Oliver President 2198874473 2024-09-18 true true Belinda Whitfield P00634781 6307596900 2024-09-23 X 2022 2024-08-08 14:25:15Z Joyce Oliver 900 W Ridge Rd Gary IN 46408 2451413 false X N/A X 2013 IN To provide education for grade school children founded on biblical principals. 5 3 41 0 0 0 343336 314898 1511718 2117787 273 519 6325 1855327 2439529 0 0 1048372 1179569 0 35052 638489 992009 1686861 2171578 168466 267951 1060381 889945 471784 33397 588597 856548 To provide education for grade school children founded on biblical principals. false false 1889363 0 2450713 Provided Christian education to over 200 students. 1889363 true true false false false false false false false false true false false false true false false true true false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 0 0 true 41 true false false false false false false false false false false false false false false X 5 3 true false false false false false false true true false false true true true true true true false false false X Joyce Oliver 2198874473 900 West Ridge Road Gary IN 46408 Joyce Oliver President 10.00 X X 30840 0 0 Michael Oliver Vice President 1.00 X X 0 0 0 Fred McMillon Treasurer 1.00 X X 0 0 0 Angela Rice Secretary 1.00 X X 0 0 0 Ava Ligon Director 1.00 X 0 0 0 Danielle Harris Principal 40.00 X 134539 0 0 165379 0 0 1 false false false 311398 3500 314898 Tuition & Fees 611110 1865009 0 0 Food Reimbursements 611110 247623 0 0 Field Trips 611110 140 0 0 Graduation Fees 611110 2416 0 0 Other Fees 611110 2599 0 0 2117787 519 0 0 18209 11884 6325 0 6325 2439529 2118306 0 6325 165379 99227 66152 0 919797 795262 91980 32555 11151 10036 1115 0 83242 68259 12486 2497 4805 0 4805 0 6527 0 6527 0 1906 1906 0 0 104766 94289 10477 0 1659 1493 166 0 433448 390103 43345 0 55128 49615 5513 0 11737 10563 1174 0 34227 30804 3423 0 Program Expenses 333694 333694 0 0 Gifts 4112 4112 0 0 2171578 1889363 247163 35052 667635 289977 289042 281028 452188 133248 103704 318940 1060381 889945 11312 26646 449500 10972 6751 471784 33397 X 588597 856548 588597 856548 1060381 889945 267951 X false true X false false X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 166598 10699 155899 142651 88863 53788 142939 33686 109253 318940 State Payroll Taxes Payable 5394 403b Plan Playable 1200 Credit Card Payable, Capital One 0 Other Payable 157 6751 true false false true true true true false false false false false false false false true false true Line 3 See Part II Communication of Non-Discrimination Policy. In accordance with Revenue Procedure 75-50, the requirement to communicate its racially non-discriminatory policy is not required as the school customarily draws its students from local communities and follows a racially nondiscriminatory policy as to students and it has demonstrated that it has followed its policy as the majority of its student enrollment and employees is of racial minority groups. Line 6b Line 6a - The organization receives food reimbursements from the state. Taffy Apple 15139 15139 1200 9078 15139 15139 1200 9078 10278 4861 Pt VI, Line 2 Joyce Oliver and Michael Oliver are related. Pt VI, Line 11b Each board member receives an electronic copy by email Pt VI, Line 11b for review along with a request for a vote on the Pt VI, Line 11b motion to approve the 990 return. Pt VI, Line 12c Conflict of interest matters are disclosed and discussed Pt VI, Line 12c annually by the board of diretors. Other The financial statements have not yet been audited. However, they will be audited and included in a consolidated audited financial statements. Other Request for Penalty Abatement: Facts: During the year 2022, the organization has been in a transition with the COVID pandemic, leadership and governance changes within the organization. We filed a timely 6-month extension to file the 2022 tax return. Our bookkeeping services were provided by an employee of another non-profit organization. In October 2023, our tax preparer reviewed the financials in preparation for the 2022 tax return. We were informed by the preparer that our books had significant discrepancies and the tax preparer could not use our financial data to prepare an accurate return. The employee at the other non-profit organization was terminated in 2023. An accountant was hired to perform bookkeeping services. Given the size of our organization and the volume of transactions for managing accounts receivable, it has taken nearly a year to bring on a new accountant to clean-up our books for 2022 and 2023 in order to file an accurate tax returns. We understand our responsibility to provide an accurate return and our accountability as signers on the return to provide a true, correct and complete information. Once the books were current and accurate, the CPA promptly preparedthe tax return for our final review, and filed the return. We are committed to staying in compliance with all IRS rules and regulations. It is our desire to file a complete and accurate return, and this could not be done in a timely manner for tax year 2022. This was not willful neglect on any parties' part, but rather performing the necessary due diligence, business care and prudence to file an accurate tax return. Analysis of the Law: IRC Section 6652(c) states that a penalty shall be imposed due to the late filing of such returns as required to be filed by exempt organizations unless the failure is shown to be due to reasonable cause and not due to willful neglect. The penalty is based on a daily rate as prescribed by statute. IRM 20.1.1.3.2 states that reasonable cause relief is generally granted when the taxpayer exercises ordinary business care and prudence in determining their tax obligations but is unable to comply with those obligations. Ordinary business care and prudence is established by considering the taxpayer's ability to make provision for reasonably foreseeable events, the explanation of events leading to the noncompliance, the taxpayer's history of compliance, and the length of time between the events cited as a reason for noncompliance and the subsequent compliance. (IRM 20.1.1.3.2) Application of the Law We believe we exercised ordinary business care and prudence in completing the 2022 form 990 as timely and as accurately as possible. The Organization had every intention of complying with the filing requirements and deadline. We could not file a complete and accurate return timely. This was not an intentional act of noncompliance on our part. Finally, as a not-for-profit organization in these very hard economic times and any funds that we have to allocate away from our programs create a hardship in our meeting our mission. We respectfully request abatement of any and all penalties under IRM 20.1.1.3.2 in that we exercised ordinary business care and prudence in complying with our tax obligations and filings.