2024-05-08T18:09:08-07:00 2022-12-31 990EZ 2022-01-01 262633630 BRAIN INJURY ALLIANCE NKY INC BRAI 8593798230 PO Box 17031 Lakeside Park KY 41017 Margaret Prescott Board President 8598163895 2024-05-06 Margaret Prescott 999009999 0 X 0 11 0 AAL2 2022 2023-04-26 12:10:37Z X biank.org X X 117053 X 84299 0 0 17 0 0 0 8471 24266 10532 22205 0 0 0 0 106521 0 0 42686 0 0 222 7161 50069 56452 64134 5898 126484 64134 126484 0 0 0 0 64134 126484 0 0 64134 126484 Advocacy, education, prevention, service, and support for brain injury survivors and their caregivers in the Northern Kentucky area. Support - We provide a monthly support group with a facilitator, fee free assistance with case work one-on-one, resource booklets, and community events where meals are provided to brain injury survivors and caregivers. This program uses the majority of our labor costs. Helps 30-50 people. 0 26154 NKY Brain Injury Conference - we provide education and awareness to local medical professionals, brain injury survivors, and caregivers. We provide two free meals to brain injury survivors and caregivers who attend This program reaches 50-100 people. 0 8477 Helmet Giveaway Program - We work with prevention of brain injury by providing education and free helmets to the local community. This program serves 100 people. 0 1910 Transportation Assistance Program - We help pay for transportation for those who cannot drive due to brain injury. This program serves about 5 people. 0 100 36641 Lori Tharp Executive Director 26 32118 0 0 Mickey Fritz Board President/Treasurer 2 0 0 0 Kenneth Mook Board President 0.5 0 0 0 Bill Schult Board Treasurer 5 0 0 0 Jarred Payne Board Secretary 2 0 0 0 Laura Herald Board Member 1 0 0 0 Tracy Colliers Board Member 1 0 0 0 Deonna Bailey Board Member 2 0 0 0 Debra Turner Board Member 2 0 0 0 Carlee Clark Board Member 2 0 0 0 Matthew Smith Board Member 1 0 0 0 Jessica Embry Board Member 1 0 0 0 Teresa Couch Board Member 1 0 0 0 Margaret Prescott Board Member 2 0 0 0 Colleen Gribben Board Member 2 0 0 0 Tyler Manning Board Member 2 0 0 0 Jennifer Allen Board Member 2 0 0 0 Jennifer Jones Board Member 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 KY Mickey Fritz 909 Wrights Summit Pkwy Suite 300 Fort Wright KY 41011 8599120838 0 0 0 0 0 0 0 0 0 0 0 NONE NONE 1 X 15300 13300 3500 22659 84298 139057 0 0 0 0 0 0 0 0 0 0 0 0 15300 13300 3500 22659 84298 139057 75363 63694 0 0 0 15 17 32 0 0 0 0 0 0 0 0 0 1213 22205 23418 162507 0 0.39195 0 X Schedule A, Part II, Line 10 2021-Conference Fundraising (non-donation) income $1212,80. 2022- Raffle Fundraising $8471.36, Fundraising Events $13,733.68 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED NKY Brain Injury Conference 20841 0 20841 0 0 7048 0 0 1429 0 0 20841 0 20841 0 0 7048 0 0 1429 8477 12364 Form 990-EZ, Part I, Line 16 Accounting $517.4, Admin $35, Insurance $1850.01, PO Box $20, Website $410.95, Support Group $476.30, Transportation Program $100, Interest and Fees $124.99, Sales Tax $1248.91, Recruitment $400, Helmet $1910.14, Board Meeting Refreshments $67.51 Form 990-EZ, Part I, Line 20 Unrealized Gain Baird Investment Account $6287.79, Unrealized Loss Horizon Fund Account $(389.43) ACCORDING TO IRM 20.1.1.3.2, REASONABLE CAUSE, THE IRS PROVIDES RELIEF FROM A PENALTY BASED ON REASONABLE CAUSE WHEN THE TAXPAYER EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE BUT WAS NEVERTHELESS UNABLE TO COMPLY WITH THOSE OBLIGATIONS. VARIOUS COURTS FOUND REASONABLE CAUSE SIMPLY TO BE THAT WHICH WOULD PROMPT AN ORDINARY INTELLIGENT PERSON TO ACT UNDER SIMILAR CIRCUMSTANCES AS THE TAXPAYER. THE TAXPAYER SATISFIES THE REASONABLE CAUSE CRITERIA BASED ON THE FOLLOWING FACTS: THE TAXPAYER IS COMPRISED OF ALL VOLUNTEERS EXCEPT FOR ONE PART-TIME ADMINISTRATIVE EMPLOYEE. UP THROUGH DECEMBER 31, 2022 THE TAXPAYER HAD FILED THEIR APPROPRIATE FORM 990 RETURNS. 2022 WAS THE FIRST YEAR THE ORGANIZATION HAD GROSS RECEIPTS HIGHER THAN $50,000 AND WAS REQUIRED TO FILE A 990-EZ. THE DIRECTOR THAT HAD BEEN FILING THEIR RETURNS NO LONGER WAS ABLE TO DO SO. DUE TO THE VOLUNTEER NATURE OF THE ORGANIZATION AND THE FREQUENT TRANSITION OF DUTIES, THE ORGANIZATION'S VOLUNTEER BOARD DID NOT REALIZE THE FILING WAS NOT BEING TAKEN CARE OF. THE TAXPAYER BECAME AWARE OF ITS NON-FILING ISSUE DURING 2024. THE TAXPAYER IMMEDIATELY WORKED TO RECTIFY THE SITUATION. WITH THE ASSISTANCE OF ITS OUTSIDE ACCOUNTING FIRM, THE TAXPAYER INTENDS TO TIMELY FILE ITS DECEMBER 31, 2023 RETURN. PRIOR TO THIS INCIDENT, THE TAXPAYER HAS HAD A GOOD HISTORY OF FILING ITS 990 FORMS AND OF PAYMENT COMPLIANCE. THE TAXPAYER ACTED LIKE ANY REASONABLE INDIVIDUAL UNDER A SIMILAR SITUATION. AS SOON AS THE ERROR WAS DISCOVERED, THE TAXPAYER NOTIFIED AN ACCOUNTING FIRM AND FILED THE PAST DUE AND CURRENT RETURNS. THE TAXPAYER HAS TAKEN THE NECESSARY STEPS TO ENSURE THAT IT WILL FILE ITS TAX RETURNS ON A TIMELY BASIS. FURTHERMORE, THE ESTIMATED AMOUNT OF PENALTY AND INTEREST THAT WOULD BE ASSESSED IF REASONABLE CAUSE IS NOT GRANTED WOULD BE SUCH A FINANCIAL DETRIMENT THAT IT WOULD INORDINATELY HARM THE ORGANIZATION'S ABILITY TO FUNCTION AND OPERATE. THE TAXPAYER IS COMPRISED OF PRIMARILY VOLUNTEERS, AND THE TAXPAYER WOULD SUFFER UNDUE HARDSHIP AS A RESULT OF ANY PENALTIES AND INTEREST ASSESSED. THE TAXPAYER RESPECTFULLY REQUESTS THAT THE IRS GRANTS ABATEMENT OF PENALTIES AND INTEREST DUE TO REASONABLE CAUSE FOR THE LATE FILING OF ITS DECEMBER 31, 2022 FORM 990 RETURN. THE TAXPAYER UNDERSTANDS THAT THIS TYPE OF PENALTY ABATEMENT IS BASED ON THE DISCRETION OF THE IRS AND APPRECIATES YOUR CONSIDERATION OF OUR REQUEST. WE HOPE THAT THE IRS WILL UNDERSTAND THAT THIS IS A ONE-TIME MISUNDERSTANDING AND THAT APPROPRIATE STEPS HAVE BEEN TAKEN TO ENSURE COMPLIANCE IN THE FUTURE.