2026-04-23T09:20:24-07:00 2024-12-31 871201343 School Choice CPA Assoicates LLC 1454 Main Street Unit B Dunedin FL 34691 990 2024-01-01 871137339 CARTER CHRISTIAN ACADEMY INC CART 3864875048 3593 NW Devanne St Lake City FL 32055 Carol Carter President 3864875048 2026-02-05 1 1 Michael Press P01375666 7274826330 2026-01-19 2024 2025-03-06 01:10:19Z X Carol Carter 3593 NW Devane St Lake City FL 32055 351252 0 X https://carterchristianacademy.net/ X 2022 FL Our mission is to embrace the pursuit of excellence both inside and outside the classroom. We encourage critical thinking and emphasize the learning process over rote memorization. CCA knows the importance of education, but also understands the compassion it takes for our student to succeed. 3 3 2 2 0 0 0 351252 0 0 0 351252 0 0 102424 0 0 244947 0 347371 0 3881 32864 40765 0 4020 32864 36745 Our mission is to embrace the pursuit of excellence both inside and outside the classroom. We encourage critical thinking and emphasize the learning process over rote memorization. CCA knows the importance of education, but also understands the compassion it takes for our student to succeed. 0 0 347371 0 351251 Revenue and Expenses are related to the calendar year 0 0 0 347371 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 0 2 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 0 0 X Carol Carter 3864875048 3593 NW Devanne St Lake City FL 32055 Hollie Blankenship Director 40 0 X X 31180 0 0 Jesse Stefanik Director 2 0 X X 500 0 0 Carol Carter Director Chair 40 0 X X 0 0 0 31680 0 0 0 0 0 0 0 0 Educational Support Services 611110 351252 351252 0 0 0 0 0 0 351252 0 0 0 0 0 351252 351252 0 0 31680 31680 0 0 54528 54528 0 0 6563 6563 0 0 9653 9653 0 0 0 229 229 0 0 15547 15547 0 0 7051 7051 0 0 14859 14859 0 0 13881 13881 0 0 3998 3998 0 0 Program Costs and Supplies 150271 150271 0 0 Bank and Credit Card Fees 4173 4173 0 0 Dues and Subcriptions 20314 20314 0 0 Transportation Costs 14624 14624 0 0 347371 347371 0 0 32864 40042 0 0 723 0 0 32864 40765 4020 0 4020 X 0 0 32864 0 0 36745 32864 36745 32864 40765 3881 0 0 0 0 0 X 0 0 0 X 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 This information is published on our website. Form 990, Part VI, Section B, Line 11b Our form 990 is reviewed on a annual basis during the board meetings. Form 990, Part VI, Section B, Line 12c Our compliance policy is reviewed on a annual basis during the meetings. Form 990, Part VI, Section B, Line 15 We review the compensation during our executive meeting and the final outcome is approved by the Board of Directors. Form 990, Part VI, Section C, Line 19 Available upon request. We, the Carter Christian Academy for the Tax Period ending December 31, 2024 request an abatement for a Late Filing Penalty due to reasonable causes for a delay in the filing. Our 501 (3) C was pending and approved on December 7, 2024 which was the main reason for the delay in filing. Despite our diligent efforts and intention to comply with tax obligations, unforeseen complications and circumstances, beyond our control, significantly contributed to the delay and prevented a timely filing. Notably, we took proactive steps by hiring a professional tax preparer and attempted to file an extension timely. We faced issues with our financial records that required unexpected revisions, further delaying our filing process. According to IRM 20.1.1.3.2, reasonable cause for late filing, the IRS provides relief from a penalty based on reasonable cause when we exercise ordinary business care and prudence in determining our tax and filing obligations but was nevertheless unable to comply with those obligations. In the summary below we have addressed the Ordinary Business Care and Prudence, Compliance History, Circumstances Beyond the Taxpayer's Control, Undue Hardship, and Not Willful Neglect and the Taxpayer's Reasons for the late filing. We would like the IRS to review our explanations in the belief that a reason, a combination of reasons and or all of the reasons will be considered in determining our request for a late filing penalty abatement based on various facts and circumstances. We believe that our nonprofit organization took ordinary business care and prudence by hiring a professional tax preparer to complete the tax return. Our intention was to file for a timely. The delay in filing was due to the IRS misplacing the organization's paperwork in 2024. We followed up regarding the status of the application; we were advised that an extension would be granted while the IRS located and reviewed the submitted documents. This circumstance was outside of our control, and we acted promptly to respond to all requests and provide any additional information needed to complete the 501(c)(3) approval process. We believe that this shows Ordinary Business Care and Prudence. We would like the IRS to consider our nonprofit organization Compliance history. Over the preceding tax years, we have been in compliance in both filing an 1120 for 2023 and payroll tax Forms. Our history of compliance, demonstrated by our consistent filing of annual tax returns and payroll tax Forms in previous years, underscores our commitment to fulfilling our tax responsibilities. We believe this shows our efforts in always trying to be in compliance. We would like the IRS to consider Circumstances Beyond the Taxpayer's Control. We would like the IRS to consider that the failure to file was not willful neglect. This filing was our first 990 filing and we have coordinated and created a stronger communication and relationship internally and with our CPA. Please note that we both took action to prevent a foreseeable failure to file on time. We believe that a penalty would place an undue hardship on our institution, impacting our ability to continue providing quality educational services. In summary we believe that we are committed to the Ordinary Business Care and Prudence. Please note that we attempted to electronically file the 2024 tax return however the submission was rejected on February 26, 2026. After contacting the IRS Form 992 help desk they found an issue that required us to file in 30 days. We respectfully request that the penalties be removed based on these reasonable causes, and we are prepared to provide any additional documentation needed to support our case. Thank you for considering our request and for your understanding of the unique circumstances that affected our compliance timeline. We were able to successfully complete a submission related to an extension on April 26 2026.