2025-03-15T12:09:27-05:00 2023-12-31 371335003 ECK SCHAFER & PUNKE LLP 227 S Seventh Street Springfield IL 62701 990EZ 2023-01-01 371292475 Lewis Memorial Acres Association LEWI 2177870828 475 S Koke Mill Rd Springfield IL 62711 Stan Summers President 2177870828 2025-03-15 1 0 Brent Leach P00331592 2175251111 2025-03-15 2023 2025-03-06 01:10:19Z X X lewisparkandtrails.org X X 6628 X 6628 6628 19052 1336 20388 -13760 352118 0 338358 X 156112 161188 180561 180883 15445 0 352118 342071 0 3713 352118 338358 X A Christian retreat center devoted to the purpose of advancing Christian ideals, thoughts, teachings, concepts, actions, and programs. Provide a serene escape from the hustle and bustle of city life. The Center offers nature walks, family picnics, and outdoor events. 0 20388 20388 John Mangiaracina Director 1.00 0 0 0 PJ Summers Director 1.00 0 0 0 Alan Vanhise Director 1.00 0 0 0 Stan Summers President 1.00 0 0 0 Bruce Johnson Secretary 1.00 0 0 0 Kirk Jefferis Treasurer 1.00 0 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Stan Summers 475 S Koke Mill Rd Springfield IL 62711 2177870828 0 0 0 0 0 0 0 0 0 0 NONE NONE 1 X 2197 1400 5505 8877 6628 24607 2197 1400 5505 8877 6628 24607 24607 731 7825 1177 280 10013 34620 1985 0.71080 0.63620 X Form 990-EZ, Part I, Line 16 - Other Expenses Description: Insurance. Amount: 1,302. Description: License. Amount: 10. Description: Printing. Amount: 24. Total to Form 990-EZ, line 16: 1,336. Form 990-EZ, Part II, Line 24 - Other Assets Description: JPMorgan Chase - LMA Invest. Beg. of Year Amount: 15,445. End of Year Amount: 0. Form 990-EZ, Part II, Line 26 - Other Liabilities Description: JPMorgan Chase - LMA Invest. Beg. of Year Amount: 0. End of Year Amount: 3,713. The taxpayer's exemption was automatically revoked for not filing for three consecutive years. Once the Organization became aware of this, it immediately hired a CPA firm and applied for reinstatement. Reinstatement was granted but later the Organization received correspondence from the IRS that it needed a completed Schedule A for each year and the return needed to be filed electronically. The return could not be filed electronically initially because the Organization's exemption was revoked. It took some time to gather the information to complete Schedule A since the information needed included the past 5 years investment and contribution detail. Once the information was pulled together, the Schedule A was completed and the return was immediately filed.We believe there is reasonable cause for abatement of penalties because the taxpayer acted as quickly as possible once they became aware of the revokation, has put into place safeguards so that future 990-N filings are not missed, and penalties would greatly impact their ability to perform their exempt purpose. The Organization is run by a group of volunteers who weren't familar with the filing requirements of exempt organizations. The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.