2025-12-05T07:17:13-06:00 2024-12-31 561445619 NEAL BRADSHER & TAYLOR PA 4721 EMPEROR BOULEVARD SUITE 130 DURHAM NC 27703 990 2024-01-01 271774715 UHURU CHILD UHUR 9194283997 PO BOX 51373 DURHAM NC 27717 BRAD BROWN PRESIDENT 9194283997 2025-12-02 1 1 MICHAEL CLONCH P01380043 9194893369 2024 2025-03-06 01:10:19Z FREEDOM GLOBAL BRAD BROWN PO BOX 51373 DURHAM NC 27717 419330 0 X FREEDOMGLOBAL.ORG X 2009 NC ESTABLISHMENT OF SCHOOLS FOR CHILDREN AND EMPLOYMENT FOR ADULTS IN SMALL BUSINESSES. THESE SCHOOLS AND BUSINESSES ARE OPERATED FOR THE EXCLUSIVE BENEFIT OF THOSE WE SERVE,PRIMARILY IN KENYA. 4 3 2 8 0 0 255211 334950 148514 62421 0 1872 15948 20087 419673 419330 0 0 0 0 72404 62823 0 0 4000 365098 379795 437502 442618 -17829 -23288 138643 102605 27416 14666 111227 87939 ESTABLISHMENT OF SCHOOLS FOR CHILDREN AND EMPLOYMENT FOR ADULTS IN SMALL BUSINESSES. THESE SCHOOLS AND BUSINESSES ARE OPERATED FOR THE EXCLUSIVE BENEFIT OF THOSE WE SERVE,PRIMARILY IN KENYA. 0 0 383346 82508 UHURU CHILD OPERATES AN ALL GIRLS BOARDING SCHOOL AND CREATES EMPLOYMENT OPPORTUNITIES FOR KENYANS LIVING IN POVERTY. 383346 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 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 1 1 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 X X BRAD BROWN 9194283997 PO BOX 51373 DURHAM NC 27717 X JULIE GARBER BOARD MEMBER 2.00 X 0 0 0 SAM GALPHIN BOARD MEMBER 2.00 X 0 0 0 TIMOTHY W JACKSON BOARD MEMBER 10.00 X 0 0 0 BRAD BROWN PRESIDENT 20.00 X X 0 0 0 0 0 0 0 0 0 0 0 10000 324950 334950 UHURU ACADEMY TUITION 611600 62421 62421 62421 1872 1872 OTHER 900099 11168 11168 ADMIN FEES 561000 8919 8919 20087 419330 82508 0 1872 60064 60064 2759 2759 9250 9250 750 750 4000 4000 13173 13173 156 156 36405 4542 31863 4640 4640 80 80 ACADEMY KENYA 295071 295071 MINISTRY EXPENSES AND S 7763 7763 DUES AND SUBSCRIPTIONS 6330 6330 MISCELLANEOUS EXPENSES 2177 2177 442618 383346 55272 4000 127097 45276 33216 169 8026 1328 11377 14759 13000 13000 0 0 138643 102605 19416 8166 8000 0 6500 27416 14666 X 111227 87939 111227 87939 138643 102605 -23288 0 X 0 0 0 X 452896 490464 468495 255211 334950 2002016 452896 490464 468495 255211 334950 2002016 2002016 1872 1872 2003888 0.99910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13000 13000 0 0 INVESTMENT 6500 6500 SUB-SAHARAN AFRICA 1 3 PROGRAM SERVICES ACADEMY 295071 1 3 0 0 1 3 295071 0 295071 0 0 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE ANNUAL 990 FORM IS CIRCULATED VIA EMAIL TO THE BOARD MEMBERS. THEY ARE GIVEN TIME TO REVIEW IT FOR ACCUARACY AND COMPLETENESS, THEN ARE ASKED TO APPROVE IT OR AMEND IT. ONCE THEIR APPROVAL IS OBTAINED, THE RETURN IS FILED. FORM 990, PART VI, SECTION C, LINE 19 WE OFFER A COPY OF OUR 990 TO ANYONE WHO REQUESTS IT. TYPICALLY THAT IS DONE VIA EMAIL, USING A DOCUMENT THAT CAN BE READ USING ADOBE READER SOFTWARE. THE ORGANIZATION TRANSITIONED AWAY FROM PREVIOUS CPA IN 2025, AS A RESULT OF THIS THE EXTENSION WAS NOT FILED BEFORE MAY 16, 2022. THE INTENTION WAS TO FILE THE EXTENSION TIMELY BUT WAS MISSED DURING TRANSITION. TAXPAYER'S CLEAN COMPLIANCE HISTORY AND PROMPT ATTEMPT TO COMPLY WITH THE IRSTHE INCIDENT THAT CAUSED THE COMPLIANCE ISSUE IS AN ISOLATED EVENT. THE TAXPAYER HAS CONSISTENTLY PREPARED COMPLETE AND ACCURATE TAX RETURNS, FILED RETURNS ON TIME AND PAID TAXES ON TIME. NO PENALTIES HAVE BEEN ADDED TO OR REMOVED (ABATED) FROM THE TAXPAYER'S ACCOUNT DURING ANY OF THE PREVIOUS THREE TAX YEARS. LAW AND AUTHORITYTHE FOLLOWING TAX LAW OR AUTHORITY SUPPORTS RELIEF FROM THE FAILURE TO FILE PENALTIES.IRC 6652, FAILURE TO FILE CERTAIN INFORMATION RETURNS, REGISTRATION STATEMENTS, ETC.IRC 6652(C)(4) STATES THAT NO PENALTY SHALL BE IMPOSED UNDER IRC 6652(C) WITH RESPECT TO ANY FAILURE IF IT IS SHOWN THAT SUCH FAILURE IS DUE TO REASONABLE CAUSE.REG. 301.6652-1(F), FAILURE TO FILE CERTAIN INFORMATION RETURNS; SHOWING OF REASONABLE CAUSEREG. 301.6652-1(F) PROVIDES FURTHER GUIDANCE AND EXPLAINS THAT THE FAILURE TO FILE PENALTY SHALL NOT APPLY IF IT IS ESTABLISHED THAT SUCH FAILURE WAS DUE TO REASONABLE CAUSE. AN AFFIRMATIVE SHOWING OF REASONABLE CAUSE MUST BE MADE IN THE FORM OF A WRITTEN STATEMENT THAT CONTAINS A DECLARATION THAT IS MADE UNDER THE PENALTIES OF PERJURY, AND SETS FORTH ALL OF THE FACTS ALLEGED AS A REASONABLE CAUSE.IRM 20.1.1.3.2, REASONABLE CAUSETHE IRM PROVIDES PROCEDURAL GUIDANCE ON THE REMOVAL OF PENALTIES FOR REASONABLE CAUSE. IRM 20.1.1.3.2 STATES THAT REASONABLE CAUSE IS BASED ON ALL OF THE FACTS AND CIRCUMSTANCES IN EACH SITUATION AND ALLOWS THE IRS TO PROVIDE RELIEF FROM A PENALTY. REASONABLE CAUSE RELIEF IS GENERALLY GRANTED WHEN THE TAXPAYER EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE IN DETERMINING THE TAX OBLIGATIONS BUT NEVERTHELESS FAILED TO COMPLY WITH THOSE OBLIGATIONS. WE ARE FILING REASONABLE CAUSE UNDER IRM 20.1.1.3.2.2.1. DISCUSSIONTHE FOLLOWING IS A DISCUSSION OF HOW THE TAXPAYER'S FACTS AND CIRCUMSTANCES RELATE TO THE ABOVE-REFERENCED LAW AND AUTHORITY.REASONABLE CAUSE CRITERIABECAUSE THE TAXPAYER'S TRANSITION IN CPA FIRMS LEAD TO THE EXTENSION BEING MISSED. THE CPA FIRM AND MANAGMENT WORKED TO COMPLY WITH ALL IRS RULES AND REGULATIONS. ORDINARY BUSINESS CARE AND PRUDENCE: MITIGATING CIRCUMSTANCESBECAUSE THE INCIDENT THAT CAUSED THE COMPLIANCE ISSUE WAS AN ISOLATED EVENT, AND BECAUSE THE TAXPAYER MADE IMMEDIATE EFFORTS TO COMPLY ONCE THE CIRCUMSTANCES CHANGED, THE TAXPAYER HAS PROVEN THAT ORDINARY BUSINESS CARE AND PRUDENCE WAS TAKEN.THE CLIENT AND CPA FIRMED WORKED DILIGENTLY TO OBTAIN THE NECESSARY INFORMATION AND TO FILE THE RETURN AS QUICKLY AS POSSIBLE. BASED ON THE INFORMATION ABOVE I WOULD ASK THAT YOU KINDLY ABATE THIS PENALTY.THANK YOU FOR YOUR CONSIDERATION.RESPECTFULLY,MICHAEL CLONCH, CPA