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    <ReturnTs>2024-04-10T15:33:33-07:00</ReturnTs>
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        <BusinessNameLine1Txt>WESTWOOD BASEBALL BOOSTERS INCORPORATED</BusinessNameLine1Txt>
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      <PersonNm>Shawn Chaney</PersonNm>
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      <PhoneNum>5123505111</PhoneNum>
      <SignatureDt>2024-04-10</SignatureDt>
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        <PersonLastNm>Chaney</PersonLastNm>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <WebsiteAddressTxt>www.westwoodbaseball.com</WebsiteAddressTxt>
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      <PrimaryExemptPurposeTxt>Support of high school baseball program</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>BASEBALL PROGRAM EXPENSES INCLUDE TRAINING EQUIPMENT, UNIFORMS, BANQUET, TEAM BUILDING, TOURNAMENT FEES, SUMMER BASEBALL LEAGUE, SPIRIT GENERATING SUPPORT FOR 60+ ATHLETES</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>15541</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COLLEGE SCHOLARSHIPS GRANTED TO GRADUATING SENIORS PURSUANT TO ORGANIZATION BYLAWS AND STANDING RULES</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MAINTENANCE AND UPGRADE OF FACILITIES AND EQUIPMENT</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>25576</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>41117</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRAD WRIGHT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHAWN CHANEY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SYLVIA GARCIA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHANIE TAPARAUSKAS</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
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        <PersonNm>SHAWN CHANEY</PersonNm>
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          <AddressLine1Txt>PO Box 203816</AddressLine1Txt>
          <CityNm>Austin</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>787203816</ZIPCd>
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        <PhoneNum>5123505111</PhoneNum>
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      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
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      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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        <CurrentTaxYearMinus4YearsAmt>97489</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>57465</CurrentTaxYearMinus3YearsAmt>
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      <FundraisingEventInformationGrp>
        <Event1Nm>Parents Night Out (aka fall fundraiser)</Event1Nm>
        <GrossReceiptsEvent1Amt>14400</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>0</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>14400</GrossRevenueEvent1Amt>
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        <Event2Nm>Longball</Event2Nm>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Insurance;353|Concessions purchases;5355|Annual banquet;3075|Game theme night expense;756|Team meals and outings;3075|Locker room decorations;234|Summer baseball;2531|Field and equipment upkeep;25576|Service charges;1260|Coaches expense;691|Game day meals;2370|Player equipment;1824|Tournament exp;3355|Misc;49^Total;50504^</ExplanationTxt>
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      <ExplanationTxt>At the end of the prior fiscal year, there was a change in leadership/board positions. Due to lack of communication/training, I mistakenly thought as the new treasurer that the taxes had been filed by my predecessor prior to my assuming the position. I did not realize that they hadn't been filed until I received the IRS letter late last week...I have mailed in the letter and e-filed the late return as soon as I was made aware. In order to prevent this situation in the future, I have put the filing deadlines in the booster club documentation to ensure the return is filed timely going forward. This penalty is a significant amount in light of no malicious intent or purposeful effort to avoid its filing responsibilities or certainly payment of owed taxes. The organization assures that the returns in the future will be filed timely, and has implemented the steps described above to ensure timely filing. Based on the above information, we respectfully request the abatement of the penalties for "reasonable cause." Thanks for your understanding.</ExplanationTxt>
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