2024-12-22T23:46:32-05:00 2022-12-31 990EZ 2022-01-01 731663876 Royal Kaanapali Golf Club % Priscilla Duckworth ROYA 8083442727 50 PUU ANOANO ST 2302 Lahaina HI 96761 PRISCILLA DUCKWORTH TREASURER 2024-12-22 2022 2024-10-15 13:58:12Z X X X NONE X X 51226 X 39226 12000 0 0 0 51226 19750 31538 51288 -62 11976 11914 X 12426 12514 12426 12514 450 600 11976 11914 See Exhibit O N A 0 0 HUGH O'REILLY PRESIDENT 5 0 0 0 ROBERT STRICKLAND VICE PRESIDENT AND HANDICAP CHAIR 5 0 0 0 KATHERINE SZEM SECRETARY AND MEMBERSHIP CHAIR 5 0 0 0 PRISCILLA DUCKWORTH TREASURER 5 0 0 0 false false false false false 0 false false 0 150 false PRISCILLA DUCKWORTH 50 Puu Anoano St 2302 Lahaina HI 96761 9092601236 false false false false false false false false NONE NONE Part I, line 16 | Other Expenses:, Amount:| Paypal Fees, $2120| Kaanapali Golf Courses Greens Fees, $24510| Kaanapali Golf Staff Gratuities, $387| Kaanapali Golf Staff Holiday Bonus, $392| GHIN Fees, $2425| Tournament Support Expenses, $1112| Office Supplies, $440| Miscellaneous, $152| Part II, line 26 | Explanation:, BOYAmount:, EOYAmount:| HIO Fund, $450, $600| August 1 2023 Internal Revenue Service Tax-Exempt Group Dear Sir Madame: The Royal Kaanapali Golf Club RKGC and the Club respectfully requests an abatement of Late Filing Penalties and interest for its 2022 990-EZ due to reasonable cause. The RKGC has a volunteer Board that regularly rotates volunteers off and on the Board. In 2023 RKGC received a 2022 Form 1099-K from PayPal which services credit card payments for the Clubs monthly tournament fees. 2022 was the first year the Clubs receipts exceeded $50,000. Upon receiving that 1099-K the Treasurer and Secretary went through the process of understanding its IRS obligations. With the turnover in Board members the Secretary and Treasurer were only able to determine that a former RKGC member with tax credentials told the Board it did not have IRS filing requirements and that the Board subsequently relied on that advice. They then took steps to identify the Clubs tax status by contacting the IRS Tax Exempt Group which occurred after the filing deadline of May 15 2023. They worked with the IRS Representative to confirm its EID establish its tax-exempt status as a 501c7 organization and registered as a tax exempt entity so that its 990-EZ filing for its tax year ended 12 31 2022 would be accepted. The current Treasurer has been in office only since 1 1 2022 and has taken steps to correct the situation with this first filing of RKGCs 990-EZ. Please accept our explanation of reasonable cause and grant an abatement of penalties and interest due to our late filing. ELECTRONIC FILING Internal Revenue Service Re: Royal Kaanapali Golf Club EIN 73-1663876 - Reasonal Cause Letter for Late Filing Dear Sir Madame: We respectfully file our intial Form 990 EZ self-declaring to be an IRC Section 501c7 organization thus forgoing to file either Form 1023 or 1024 prior to filing this return. We have previously worked with the IRS to set up an account so that our Form 990 EZ will be accepted by the IRS system. This return is being filed late as no extension was filed by May 15 2023. Thus we respectfully request an abatement of any late filing penalties and interest for the following reasons: 1. We are a small social sports club offering monthly golf tournaments for our members qualifying for tax exempt status under IRC Scction 501c7. 2. Our gross receipts are normally less the $50,000 annually. 3. The tax year 2022 is the first year weve exceed $50,000 in gross receipts and therefore are required to file Form 990 EZ electronically and also self-declare the Club as a Section 501c7 organization. 4. Our Treasurer is new to the Board in 2022 and is not an accountant or tax professional. Because the Club received a 1099-K from PayPal the Club finally understood its tax filing requirements after the filing deadline in late May 2023. It completed a draft of the Form 990 EZ on June 4 2023 and was ready to file the return. 5. On June 4 2023 the Club contacted the IRS to make sure the Clubs Form 990EZ would be accepted by the system. 6. Although we are ready to file we were advised to wait an additional 4-6 weeks for the sub-module to be created in our account to allow acceptance our tax filing. 7. We have received no notices of failure to file or late filing penalties. Nor have we been notified of an audit. 8. The Club is being proactive in filing its initial Form 990 EZ. Royal Kaanapali Golf Club 50 Puu Anoano St. #2302 Lahaina HI 96761 9. We respectfully request that any late filing or other penalties be abated because of our good faith effort to comply with the Clubs tax filing responsibilities as soon as they became clear to us.