2024-02-06T10:53:53-07:00 2022-12-31 Kiara Cartagena B5 Calle Ana Maria Cayey PR 00736 990 2022-01-01 660650969 ALIANZA DE AUTISMO DE PR INC ALIA X10 Calle Eternidades Villas de Cup San Juan PR 00926 Joyce M Davila Director 7876472918 2024-02-06 1 Joyce M Davila 999009999 1 Kiara Cartagena P02356179 7874608843 2023-10-16 X 0 11 0 AAL2 2022 2023-04-26 12:10:37Z Joyce Davila X10 Calle Eternidades Villa de Cupey San Juan PR 00926 425382 0 X www.alianzaautismo.com X 2004 PR The organization provides programs and increases awareness for young adults with autism 5 5 1 50 0 0 398824 425309 0 73 700 0 399524 425382 0 0 62279 67637 0 149806 116547 241301 178826 308938 220698 116444 575325 694553 21396 24180 553929 670373 To improve the lives of people impacted by autism. We believe in supporting other parents in the identification, treatment and management of the condition, raising awareness in the State and the community in general about autism, advocating for the needs of this population, and offering adults with autism the opportunity to develop an independent life. 0 0 75980 27413 0 METAA Workshops and trainings: to develop and strengthen social and emotional skills to improve the level of functionality of young and adults with autism 0 0 0 75980 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 PR X Kiara Cartagena 7874608843 Calle Ana Maria B5 Cayey PR 00736 Joyce Davila DIRECTOR 40 0 X X 60113 0 0 JANET LASANTA PRESIDENT 1 0 X X 0 0 0 ROCIO ARROYO VICEPRESIDENT 1 0 X X 0 0 0 JOCELYN MOLINA SECRETARY 1 0 X X 0 0 0 CARLOS IRIZARRY TREASURER 2 0 X X 0 0 0 60113 0 0 0 0 0 0 0 0 0 360121 0 29003 36185 0 425309 0 73 73 0 0 0 0 0 360121 0 0 0 0 0 425382 73 0 0 X 60113 60113 7524 7524 4200 4200 33529 33529 16509 5194 11315 Fundraising 149806 0 0 149806 Donations 37257 37257 0 0 0 308938 75980 83152 149806 566568 677044 12900 6298 2762 182 329 5001 3483 2277 1518 575325 694553 21396 24180 21396 24180 X 553929 668783 0 1590 553929 670373 575325 694553 116444 0 0 0 0 0 X 0 1 X 1 0 X 47905 27572 389124 65188 529789 336971 202507 360121 899599 0 384876 230079 389124 425309 1429388 1429388 73 73 0 384876 230079 389124 425382 1429461 X Schedule A, Part III, Line 12 MISCELLANEUS INTEREST INCOME FROM BANK 0 0 0 0 0 0 0 0 0 0 0 0 5001 3483 1518 0 0 0 0 1518 425382 0 0 0 0 0 425382 0 0 0 425382 308938 0 0 0 0 0 308938 0 0 0 308938 Schedule D, Part XI, Line 2d miscellaneous interest on bank account Campaing 360121 0 360121 0 0 0 0 0 149806 0 0 360121 0 360121 0 0 0 0 0 149806 149806 210315 Form 990, Part VI, Section B, Line 11b THE ORGANIZATION PROVIDES ELECTRONICALLY TO EACH EMAIL ADDRESS OF MEMBERS OF THE GOVERNING BOARD, COMPLETE COPY OF FORM 990 BEFORE FILING THE FORM. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY. ANNUALLY THE OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OF DIRECTORS OR ANY COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. Form 990, Part VI, Section B, Line 15 THE PROCESS FOR DETEMINING COMPENSATION OF EXECUTIVE DIRECTOR WAS TO SEARCH FOR SIMILAR POSITIONS IN THE INDUSTRY AND MARKET. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC DURING THE TAX YEAR UPON REQUEST. Form 990, Part IX, Line 11g Professional service contracted for programmatic support to run workshops and the entity activities Dear Representative, Alianza de Autismo de PR Inc. (AAPR) is a leading organization supporting and advocating for the rights and needs of people with autism and their families. It increases awareness and education about autism, and its possible causes and treatments. AAPR has contracted accounting and tax services from Caja al Día CRL/Kiara Cartagena for the tax year 2022. The accountant in charge, Kiara Cartagena, has an excellent record of preparing and filing returns on time and follows strict measures and procedures to ensure compliance with the requirements, including the filing of tax returns and governmental reports on a timely basis. AAPR and Kiara Cartagena both admit that the 2022 Form 990 representing the fiscal year ended December 31, 2022 was filed after the extended due date (November 15, 2023). The return was prepared and ready to be e-filed by October 17, 2023, but apparently it was not properly transmitted via the e-file feature of the software, due to a failure of signature recognition on form 8453. This was clearly an unintentional error which slipped past the normally effective office procedures. Kiara Cartagena believed that she had transmitted the return to the IRS, and AAPR had no reason to believe the return had not been timely transmitted to the IRS via the e-file system. The IRS has not notify AAPR that no 2022 return had been filed. It was not until today, February 6, 2024 that Kiara Cartagena became aware that form 990 2022 was not properly filed because she was preparing a document package for a permit renovation. We believe that the following are significant mitigating factors as prescribed in Treasury Regulation, and support the existence of reasonable cause for AAPR: (1) AAPR had no reason to believe that the return had not been electronically filed on time, because it was prepared a month before its extended due date and based on Kiara's Cartagena performance (2) Kiara Cartagena believed that she had electronically transmitted the 2022 return. Had she known the return was not transmitted, immediate efforts would have been made to file the return. A taxpayer cannot correct an error until it has been discovered. As soon as the error was made known, AAPR made immediate efforts to correct it. We believe that the following factors as prescribed in Treasury Regulation, indicated that AAPR and Kiara Cartagena acted in a responsible manner by exercising reasonable care: (1) AAPR had an established relationship with qualified CPA's to handle its books, annual audits and the filing of the tax returns. (2) AAPR provided Kiara Cartagena all the information necessary to file the return in such a manner that a timely return could have been filed. (3) The return was prepared on time and was ready to file before the extended due date elapsed. (4) Caja al Dia CRL/Kiara Cartagena has a due date tracking system and an e-file procedure similar to that used by CPA firms and which produces an excellent history of filing returns on time for all its clients. Kiara Cartagena had no reason to delay the electronic filing of a return she had already prepared for filing. (5) As soon as it was discovered that the 2022 return had not been filed, AAPR and Caja al Dia CRL/Kiara Cartagena immediately took corrective action and e-filed it. AAPR nor Caja al Dia CRL/Kiara Cartagena deliberately failed to transmit the return to the IRS. We believe that the reasonable belief held by the management of AAPR that the return was filed on time negates any assertion that the delinquency was based on reckless indifference or willful neglect. It was nothing more than an unintentional error. Based on the facts and circumstances presented herein, it is clear that there was no intentional violation of a known legal duty; therefore willful neglect could not have been a factor contributing to the delinquencies. AAPR understands that the ultimate responsibility for filing its returns lies with AAPR 's Board of Directors and Managers, and that the filing responsibility cannot be transferred to Caja la Día CRL/Kiara Cartagena, or to any other agent. In that regard it has decided to take what it believes will be foolproof steps to avoid any future delinquencies. To that end, APPR's Board of Directors will, at its next meeting, adopt by corporate resolution a tax-compliance policy. This policy serves to directly involve AAPR 's Board of Directors in the monitoring of Form 990 due dates, the timely filing of extension requests when appropriate, and the timely filing of all required returns along with verification of such timely filing. Sincerely, Joyce Davila