2025-09-24T13:28:37-05:00 2024-05-31 862146385 ELEVATED CPA 328 STILES AVENUE ORANGE PARK FL 32073 990 2023-06-01 593149277 FLORIDA FEDERATION OF COLORGUARDS CIRCUIT INC FLOR 9044770375 PO BOX 1863 ORANGE PARK FL 32067 TOM SLAUGHTER VICE PRESIDENT 9044770375 2025-09-22 1 1 P02067986 9046005533 2025-09-22 2023 2025-03-06 01:10:19Z TOM SLAUGHTER PO BOX 1863 ORANGE PARK FL 32067 764012 0 X FFCC,ORG X 2012 FL PAGEANTRY ARTS PERFORMANCE OPPORTUNITIES AND EDUCATION 239 0 59 0 0 0 0 0 153850 185775 37 38 44081 -36363 197968 149450 9500 12500 0 0 82474 104574 0 0 0 66173 87809 158147 204883 39821 -55433 162959 128117 0 20591 162959 107526 X PAGEANTRY ARTS PERFORMANCE OPPORTUNITIES AND EDUCATION 0 0 12500 12500 185775 PAGEANTRY ARTS PERFORMANCE OPPORTUNITIES AND EDUCATION PAGEANTRY ARTS PERFORMANCE OPPORTUNITIES AND EDUCATION 12500 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 108 0 59 1 0 0 0 0 0 0 0 0 0 0 X 239 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 FL X TOM SLAUGHTER 9044770375 PO BOX 1863 ORANGE PARK FL 32067 MICHAEL HIGBE PRESIDENT 25.00 X X 17625 0 0 TOM SLAUGHTER VICE PRESIDENT 20.00 X X 11811 0 0 JENNIFER KARP VICE PRESIDENT 20.00 X X 13392 0 0 ERIN BROWN SECRETARY 5.00 X X 8277 0 0 PAUL SAUBERER TREASURER 5.00 X X 1500 0 0 JENNIFER BARKER BOARD MEMBER 10.00 X 9882 0 0 GIOVANNA BASTANTE BOARD MEMBER 5.00 X 1100 0 0 TREVOR COX BOARD MEMBER 10.00 X 8025 0 0 JAMIE DYER BOARD MEMBER 10.00 X 7100 0 0 JOHN JOHNSON BOARD MEMBER 5.00 X 3740 0 0 RANDALL C NELSON BOARD MEMBER 5.00 X 5400 0 0 RICHARDO ROBINSON BOARD MEMBER 5.00 X 4600 0 0 CARRIE SMITH BOARD MEMBER 10.00 X 6602 0 0 99054 0 0 0 0 0 0 0 MEMBER DUES 711300 185775 185775 185775 38 38 578199 614562 -36363 -36363 149450 38 0 149412 12500 12500 89230 89230 15344 15344 140 140 7911 7911 418 418 7865 7865 7605 7605 12526 12526 11330 11330 2724 2724 22 22 14708 14708 COMMUNICATIONS 8722 8722 EDUCATION 5310 5310 BANK FEES 1782 1782 OTHER MISCELLANEOUS 1589 1589 5157 5157 204883 12500 192383 0 24907 101102 125357 10570 3520 3820 29692 29692 22 0 9153 0 12625 162959 128117 0 20591 0 20591 X 162959 107526 162959 107526 162959 128117 -55433 0 X 0 0 0 X 150675 113500 154945 153850 185775 758745 166547 232753 393154 444087 578189 1814730 317222 346253 548099 597937 763964 2573475 0 0 0 2573475 317222 346253 548099 597937 763964 2573475 1.00000 1.00000 0.00000 0.00000 X 29692 29692 0 0 DEPOSITS FOR VENUE 12625 12625 PAYABLE FOR VENUE 20591 20591 CHAMPIONSHIPS 495470 495470 576026 INVENTORY SALES 82729 82729 38536 578199 578199 614562 614562 -36363 0 SCHOLARSHIPS 25 12500 FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 REVIEWED BY TREASURER FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION PROVIDED UPON REQUEST RE: REQUEST FOR ABATEMENT OF PENALTIESTAX YEAR ENDED: MAY 31, 2024ENTITY: FLORIDA FEDERATION OF COLORGUARDS CIRCUIT, INC.EIN: 59-3149277TO WHOM IT MAY CONCERN:ON BEHALF OF THE FLORIDA FEDERATION OF COLORGUARDS CIRCUIT, INC. ("FFCC"), I RESPECTFULLY REQUEST ABATEMENT OF PENALTIES ASSESSED IN CONNECTION WITH THE FORM 990 FILING FOR THE YEAR ENDED MAY 31, 2024.FFCC IS A NONPROFIT EDUCATIONAL ORGANIZATION UNDER IRC 501(C)(3) THAT RELIES HEAVILY ON DEDICATED VOLUNTEERS AND PART-TIME LEADERSHIP TO FULFILL ITS MISSION. DURING THE PERIOD IN QUESTION, THE ORGANIZATION FACED SIGNIFICANT OPERATIONAL CHALLENGES BEYOND ITS CONTROL:LEADERSHIP TRANSITION OUR ORGANIZATION UNDERWENT A TRANSITION IN LEADERSHIP, WITH CHANGES IN OFFICERS AND RESPONSIBILITIES. THIS CAUSED TEMPORARY DELAYS IN ENSURING CONTINUITY OF REPORTING AND ADMINISTRATIVE OVERSIGHT.NATURAL DISASTER DISRUPTIONS SEVERE WEATHER EVENTS AFFECTING NORTHEAST FLORIDA DURING THIS TIME HINDERED OPERATIONS AND COMMUNICATIONS, DELAYING ACCESS TO RECORDS AND PREVENTING TIMELY COORDINATION AMONG VOLUNTEERS AND OFFICERS.VOLUNTEER TURNOVER AS A VOLUNTEER-DRIVEN NONPROFIT, FFCC RELIES ON INDIVIDUALS WHO GENEROUSLY CONTRIBUTE THEIR TIME. UNEXPECTED TURNOVER IN KEY VOLUNTEER ROLES CONTRIBUTED TO DISRUPTIONS IN THE MAINTENANCE OF ACCURATE RECORDS AND TIMELY COMPLIANCE WITH REPORTING REQUIREMENTS.AS SOON AS THESE ISSUES STABILIZED, FFCC ACTED DILIGENTLY TO CORRECT THE FILING AND ENSURE FUTURE COMPLIANCE. WE HAVE SINCE IMPLEMENTED ADDITIONAL CONTROLS, INCLUDING IMPROVED RECORDKEEPING PROCEDURES, CROSS-TRAINING AMONG VOLUNTEERS, AND INCREASED RELIANCE ON OUTSIDE ADVISORS TO PREVENT FUTURE LAPSES.GIVEN THESE CIRCUMSTANCES, WE BELIEVE THE PENALTIES SHOULD BE WAIVED UNDER THE REASONABLE CAUSE PROVISIONS OF IRC 6652(C)(3) AND RELATED REGULATIONS. THE DELAYS WERE NOT DUE TO WILLFUL NEGLECT BUT AROSE FROM UNFORESEEN EVENTS IMPACTING OUR SMALL NONPROFIT ORGANIZATION.WE RESPECTFULLY REQUEST THAT THE IRS GRANT ABATEMENT OF ALL PENALTIES ASSESSED FOR THIS PERIOD.THANK YOU FOR YOUR CONSIDERATION. PLEASE FEEL FREE TO CONTACT ME AT [PHONE NUMBER] OR [EMAIL ADDRESS] SHOULD YOU REQUIRE ADDITIONAL INFORMATION.SINCERELY,TOM SLAUGHTERPRINCIPAL OFFICERFLORIDA FEDERATION OF COLORGUARDS CIRCUIT, INC.