2026-08-24T13:17:32-05:00 2025-12-31 831660989 HUNTER TAX ASSOCIATES INC 3130 Crow Canyon Place San Ramon CA 94583 990 2025-01-01 873336607 NOBLE LEARNING ACADEMY NP NOBL 9253245410 4411 SUGAR MAPLE CT CONCORD CA 94521 CASSONDRA HULL PRESIDENT 9253245410 2026-08-24 1 Aaron D Hunter CPA P00699669 9253621350 2025 2025-03-06 01:10:19Z CASSONDRA HULL 4411 SUGAR MAPLE CT CONCORD CA 94521 893057 0 X WWW.NOBLELEARNINGACADEMY.ORG X 2021 CA NOBLE LEARNING ACADEMY IS COMMITTED TO PROVIDING A MIDDLE SCHOOL PROGRAM FOCUSED ON THE WHOLE CHILD - MEETING THE STUDENT'S ACADEMIC, SOCIAL AND EMOTIONAL NEEDS. STUDENT NEEDS ARE ADDRESSED THROUGH SMALL, INDIVIDUALIZED CLASSES, ENGAGING ENRICHMENT COURSES AND COMMUNITY BUILDING OPPORTUNITIES. 4 2 12 5 0 0 0 60807 808563 825497 37 211 0 6542 808600 893057 0 0 0 0 582516 603238 0 0 0 93193 187551 675709 790789 132891 102268 380920 479690 203085 210531 177835 269159 PROVIDE INDIVIDUALIZED EDUCATION TO STUDENTS WHOSE NEEDS ARE NOT MET IN THE LARGER, PUBLIC MIDDLE SCHOOLS. THROUGH SMALL CLASS SIZES, EXPERIENCED TEACHERS, AND FLEXIBLE SCHEDULING, STUDENTS ARE CHALLENGED AND SUPPORTED TO MAXIMIZE THEIR LEARNING POTENTIAL. 0 0 650315 825497 PROVIDE INDIVIDUALIZED EDUCATION TO STUDENTS WHOSE NEEDS ARE NOT MET IN THE LARGER, PUBLIC MIDDLE SCHOOLS. THROUGH SMALL CLASS SIZES, EXPERIENCED TEACHERS, AND FLEXIBLE SCHEDULING, STUDENTS ARE CHALLENGED AND SUPPORTED TO MAXIMIZE THEIR LEARNING POTENTIAL. THE SCHOOL SERVED APPROXIMATELY 45 REGULARLY ENROLLED STUDENTS IN GRADES 5-8 AT ITS WALNUT CREEK, CALIFORNIA CAMPUS, WITH WEEKLY ENRICHMENT CLASSES INCLUDED IN TUITION. 650315 1 1 0 0 0 0 0 0 0 0 1 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 0 0 0 0 0 0 0 0 0 0 1 0 0 12 1 0 0 0 0 0 0 0 0 0 0 X 4 2 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 1 1 0 CA X CASSONDRA HULL 9253245410 4411 SUGAR MAPLE CT CONCORD CA 94521 CASSONDRA M FLORANCE-HULL PRESIDENT 40.00 X X 130700 0 0 LAINIE BARBIERI SECRETARY 5.00 X X 0 0 0 LINDA FOSTER TREASURER 5.00 X X 0 0 0 MARK HULL DIRECTOR OF OPERATIONS 40.00 X 125510 0 0 256210 0 0 2 0 0 0 0 60807 21071 60807 TUITION & SALES LESS D 611110 825497 825497 825497 211 211 REFUND OF PRIOR YEAR F 900099 6400 6400 COMMISSION INCOME 900099 142 142 6542 893057 832039 0 211 256210 167315 88895 273040 273040 30569 25434 5135 43419 36126 7293 6890 6890 5158 5158 5912 2956 2956 3260 2608 652 74921 67429 7492 481 481 6082 5474 608 OUTSIDE SERVICES 29063 29063 MEALS AND ENTERTAINMENT 10418 10418 SCHOOL FIELD TRIPS 10021 10021 DUES AND SUBSCRIPTIONS 8049 5634 2415 27296 9158 18138 790789 650315 140474 0 8002 135620 330578 289247 46449 0 42340 46449 0 8374 380920 479690 100000 100000 103085 110531 203085 210531 X 0 0 0 0 177835 269159 177835 269159 380920 479690 X 102268 -10944 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46449 46449 46449 PAYROLL LIABILITIES 110531 110531 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 THE ORGANIZATION PUBLICIZES ITS RACIAL NONDISCRIMINATION POLICY ON ITS PRIMARY PUBLICLY ACCESSIBLE INTERNET HOMEPAGE, WWW.NOBLELEARNINGACADEMY.ORG, IN A MANNER REASONABLY EXPECTED TO BE NOTICED BY VISITORS, IN ACCORDANCE WITH REV. PROC. 2019-22. Form 990, Part VI, Section A, line 2 THE ORGANIZATION'S PRESIDENT AND DIRECTOR OF OPERATIONS ARE MARRIED TO EACH OTHER Form 990, Part VI, Section B, line 11b THE BOARD OF DIRECTORS EACH RECEIVE COPIES AND REVIEW THE FORMS PRIOR TO SUBMISSION. Form 990, Part VI, Section B, line 15 COMPENSATION OF THE ORGANIZATION'S OFFICERS IS REVIEWED AND APPROVED ANNUALLY BY THE INDEPENDENT MEMBERS OF THE GOVERNING BODY, WITH REFERENCE TO COMPARABILITY DATA FOR SIMILAR POSITIONS. Form 990, Part VI, Section C, line 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE PRESIDENT OF THE ORGANIZATION. Form 990, Part XI, line 9: NET PRIOR-PERIOD ADJUSTMENTS RECORDED IN THE ORGANIZATION'S BOOKS TO LEGACY -10,944. Noble Learning Academy NP (the Organization") respectfully requests that no penalty be assessed under IRC 6652(c)(1)(A) with respect to the accompanying Form 990 for the 2025 tax year, filed after its May 15, 2026 due date, because the failure to file timely was due to reasonable cause and not willful neglect, as set forth below.Statement of FactsThe Organization is a small 501(c)(3) public charity operating a private middle school. Since its formation in 2021, its Forms 990 and related filings have been prepared by an outside certified public accountant, and the Organization's officers educators without tax training relied on that practitioner to manage the Organization's filing deadlines and extensions. In 2026, that practitioner sold his practice. During the transition, the officers reasonably believed that an extension of time to file the 2025 return had been obtained in the ordinary course, consistent with the practitioner's prior handling of the Organization's filings.Upon engagement of the successor firm in August 2026, the successor firm determined that no confirmation of a filed extension could be located and that the return was past due. The Organization acted immediately: it assembled the necessary records and the complete Form 990 was prepared and electronically filed within days of that discovery.Reasonable CauseThe Organization exercised ordinary business care and prudence. It maintained a continuous relationship with a professional tax preparer, provided its records when requested, and has filed every required annual return since its formation. The delinquency arose from circumstances outside the officers' control the sale of its longtime preparer's practice mid-season and the resulting transition and not from indifference to the Organization's filing obligations. The prompt corrective action taken upon discovery demonstrates that the failure was due to reasonable cause and not willful neglect within the meaning of 6652(c)(4) and the standards of Treas. Reg. 301.6652-1(f).The Organization has implemented procedures to prevent recurrence, including engagement of a successor tax firm with calendared filing deadlines and standing extension protocols for all future years.Accordingly, the Organization respectfully requests abatement of any penalty under 6652(c) for the 2025 tax year.