2024-11-04T08:14:32-06:00 2023-12-31 273858252 DEAN DORTON ALLEN FORD PLLC 810 WRIGHTS SUMMIT PARKWAY SUITE 300 FORT WRIGHT KY 41011 990 2023-01-01 464329421 AMERICAN ACADEMY OF SPORTS PHYSICAL THERAPY INC AMER 3179732163 1417 SHELBY STREET INDIANAPOLIS IN 46203 CORY MARTIN EXECUTIVE DIRECTOR 3179732163 2024-10-31 1 0 BRYAN PAUTSCH P00034913 8593313300 2024-10-31 2023 2024-10-15 13:58:12Z CORY MARTIN 1417 SHELBY STREET INDIANAPOLIS IN 46203 619189 0 X WWW.SPORTSPT.ORG X 2012 IN TO PROMOTE THE IDENTITY OF THE SPORTS PHYSICAL THERAPIST AND TO SERVE ITS MEMBERS, ATHLETES OF ALL AGES AND ABILITIES, THE PROFESSION, AND THE COMMUNITY AT LARGE THROUGH EXCELLENCE IN SPORTS PT PRACTICE, RESEARCH, EDUCATION AND PROFESSIONAL DEVELOPMENT. 5 5 0 5 0 0 309774 349710 157064 263519 -64074 -18512 14698 5617 417462 600334 10000 0 29917 0 228714 191200 0 0 4914 719487 335731 988118 526931 -570656 73403 490884 731266 0 0 490884 731266 TO PROMOTE THE IDENTITY OF THE SPORTS PHYSICAL THERAPIST AND TO SERVE ITS MEMBERS, ATHLETES OF ALL AGES AND ABILITIES, THE PROFESSION, AND THE COMMUNITY AT LARGE THROUGH EXCELLENCE IN SPORTS PT PRACTICE, RESEARCH, EDUCATION AND PROFESSIONAL DEVELOPMENT. 0 0 457286 269136 TO PROVIDE VARIOUS EDUCATIONAL OPPORTUNITIES THROUGH HOME STUDY COURSES AND CONFERENCES. PROVIDES THREE PEER-REVIEWED PROFESSIONAL JOURNALS AND MONTHLY NEWSLETTERS ON THE WEBSITE. 457286 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 IN X THE ORGANIZATION 3179732163 1417 SHELBY STREET INDIANAPOLIS IN 46203 X MIKE REINOLD PRESIDENT 1.00 X X 0 0 0 MIKE MULANEY VICE PRESIDENT 1.00 X X 0 0 0 KATIE HICKEY-LUCAS SECRETARY 1.00 X X 0 0 0 LENNY MACRINA TREASURER 1.00 X X 0 0 0 ROBERT MANSKE AT-LARGE 1.00 X 0 0 0 CORY MARTIN EXECUTIVE DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 MISSION CONTROL LLC 1417 SHELBY STREET INDIANAPOLIS IN 46203 ASSOCIATION MANAGEMENT 180000 1 295710 54000 349710 CE COURSES 611430 263519 263519 263519 343 343 18855 -18855 -18855 -18855 MISCELLANEOUS INCOME 900099 5617 5617 5617 600334 269136 0 -18512 191200 162520 24856 3824 12609 12609 5425 5425 250 250 57957 46366 11591 24797 24797 13036 13036 479 479 JOURNALS 194203 194203 OTHER EXPENSES 17104 11973 5131 CONFERENCE AWARDS 4055 4055 BANK CHARGES 1818 1818 3998 336 2572 1090 526931 457286 64731 4914 65589 232847 0 18855 406440 498419 490884 731266 0 0 X 490884 731266 490884 731266 490884 731266 73403 166979 0 X 0 0 0 X 365901 334736 307109 309774 349710 1667230 405237 376498 237393 171762 263519 1454409 771138 711234 544502 481536 613229 3121639 0 0 0 3121639 21012 16204 18151 14660 343 70370 21012 16204 18151 14660 343 70370 5617 5617 792150 727438 562653 496196 619189 3197626 0.97620 0.97530 0.02200 0.02000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER - 2023 AMOUNT: $ 5,617. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS ENGAGED A PROFESSIONAL MANAGEMENT COMPANY, MISSION CONTROL LLC, TO HANDLE THE OPERATIONAL AND ADMINISTRATIVE FUNCTIONS. MISSION CONTROL WAS PAID $180,000 FOR ITS MANAGEMENT ASSOCIATION SERVICES. THE EXECUTIVE DIRECTOR CORY MARTIN IS EMPLOYED BY MISSION CONTROL, LLC. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS FORM 990 AND MAKES IN AVAILABLE TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS DISCUSSES ANY POTENTIAL CONFLICT OF INTERESTS; ISSUES ARE RESOLVED AT THE BOARD LEVEL. BOARD MEMBERS WITH A CONFLICT CANNOT VOTE ON THE ISSUE. FORM 990, PART VI, SECTION C, LINE 19 ALL INFORMATION IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. 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 A CHARITABLE ORGANIZATION. UP THROUGH DECEMBER 31, 2022 THE TAXPAYER HAD FILED THEIR APPROPRIATE FORM 990 RETURNS.ALL OF THE EMPLOYEES OF THE TAXPAYER LEFT DURING 2023 AND THE TAXPAYER HIRED A MANAGEMENT COMPANY TO PROVIDE MANAGEMENT ASSOCIATION SERVICES. THE TAXPAYER BELIEVE THE ACCOUNTING FIRM THAT HAD BEEN FILING TAXPAYER'S RETURNS PRIOR TO 2023 WOULD BE FILING THE EXTENSION OF TIME TO FILE AND THE 2023 FORM 990 AS THE TAXPAYER TRANSITIONED FROM HAVING EMPLOYEES TO A MANAGEMENT ASSOCIATION COMPANY. THE PREVIOUS ACCOUNTING FIRM DID NOT FILE THE EXTENSION OF TIME TO FILE. DUE TO THE TRANSITION OF DUTIES, THE TAXPAYER DID NOT REALIZE THE EXTENSION OF TIME TO FILE WAS NOT FILED. UNFORTUNATELY, THE TAXPAYER BECAME AWARE OF ITS NON-FILING ISSUE DURING 2024 WHEN THE ATTACHED IRS WAS RECEIVED REQUESTING A COPY OF THE 2023 FORM 990. THE TAXPAYER IMMEDIATELY HIRED ANOTHER ACCOUNTING FIRM TO ASSIST IN RECTIFYING THE SITUATION. WITH THE ASSISTANCE OF ITS NEW ACCOUNTING FIRM, THE TAXPAYER IS NOW FILING ITS 2023 FORM 990 AND INTENDS TO TIMELY FILE ITS FUTURE RETURNS. 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 A NEW ACCOUNTING FIRM AND FILED ITS LATE FORM 990 AND INTENDS TO FILE ALL FUTURE RETURNS ON A TIMELY BASIS. THE TAXPAYER HAS TAKEN THE NECESSARY STEPS TO ENSURE THAT IT WILL FILING 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 A CHARITABLE ORGANIZATION 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, 2023 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.