2026-06-10T20:20:03-07:00 2025-06-30 990EZ 2024-07-01 270792750 MLK BAND BOOSTERS MLKB 9517895690 9301 Wood Road Riverside CA 92508 Mike Kennedy Treasurer 9512068055 2026-06-10 1 2024 2025-03-06 01:10:19Z X X https://www.facebook.com/mlkband X X 115373 X 47436 30651 0 0 0 0 0 0 37286 26785 10501 0 0 0 0 88588 0 0 0 0 0 0 97946 97946 -9358 21120 0 11762 21120 11762 0 0 0 0 21120 11762 0 0 21120 11762 Provide support for a high school performing arts program. A band booster organization supporting the extra-curricular music program at Martin Luther King High School. We promote, develop, and support participation in music education and performing arts. The program consists of approximately 150 students. 0 97372 97372 Amanda Garcia President 15 0 0 0 Brett Varner Vice President, Band 15 0 0 0 Doreen Ramsay Vice President, Color Guard 15 0 0 0 Christophe Jennings Vice President, Drum Line 15 0 0 0 Josh Garcia Vice President, Equipment 15 0 0 0 Kaylene Sihotang Secretary 15 0 0 0 Amber Limon Treasurer 15 0 0 0 Daniel Olsen Treasurer 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CA Mike Kennedy 9301 Wood Road Riverside CA 92508 9512068055 0 0 0 0 0 0 0 0 0 0 0 NONE NONE 1 X 7726 45916 52034 59837 47436 212949 11164 71561 72985 81202 67937 304849 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18890 117477 125019 141039 115373 517798 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 517798 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 18890 117477 125019 141039 115373 517798 1 1 0 0 X Scrip Gift Card Sales 17181 0 17181 0 0 0 0 0 16975 Spirit Wear (Kingwear) Sales 8551 0 8551 0 0 0 0 0 5644 7 11554 0 11554 0 0 0 0 0 4166 37286 0 37286 0 0 0 0 0 26785 26785 10501 Form 990-EZ, Part I, Line 16 Description;Amount^Administrative Expenses;574|Program Expenses;97372^Total;97946^ MLK Band Boosters (EIN 27-0792750), a small all-volunteer organization described in section 501(c)(3) that supports the band and color guard program at Martin Luther King High School in Riverside, California, respectfully requests that any penalty for the late filing of its Form 990-EZ for the tax year ended June 30, 2025 be abated for reasonable cause under Internal Revenue Code section 6652(c). The late filing was due to reasonable cause and not to willful neglect. The organization has no paid staff; its financial, recordkeeping, and tax-compliance responsibilities are carried out entirely by parent volunteers who serve in elected officer positions and who necessarily rotate out of those roles as their students graduate. Despite operating without professional staff, the organization has a consistent record of timely filing Form 990-EZ in each prior year. The Form 990-EZ for the year ended June 30, 2025 was prepared by the volunteer treasurer then responsible for the organization's filings, using the IRS-authorized electronic filing provider (the 990 Online / Form990.org system). That volunteer completed the return and, in good faith, believed she had successfully submitted it to the IRS. Because she had limited experience with electronic tax-filing software, the return was completed and saved but was inadvertently left in an unsubmitted, in-progress status and was never actually transmitted to the IRS. She did not realize that the submission had not gone through, and the organization had no indication at the time that the return remained outstanding. The organization's records on the filing system confirm that the return was prepared and worked on at and around the filing deadline, consistent with a good-faith effort to comply, but reflect that the return was never transmitted. The organization subsequently underwent a transition in its treasurer position. During the incoming treasurer's review of the organization's records, accounts, and filing history, it was discovered that the Form 990-EZ for the year ended June 30, 2025 had never been transmitted to the IRS, notwithstanding the prior volunteer's good-faith belief that it had been filed. Immediately upon discovering the error, the organization acted to complete and file the return. The organization exercised ordinary business care and prudence in attempting to meet its filing obligation. The return was timely prepared by a volunteer who genuinely believed it had been filed; the failure to transmit it resulted from an inadvertent, good-faith mistake by a non-specialist volunteer, not from any conscious, intentional, or reckless disregard of the filing requirement. There was no willful neglect. The organization owes no tax with this return, which is an information return, gained no advantage from the delay, and made no attempt to conceal anything. To ensure this does not recur, the organization has put the following safeguards in place: confirming and retaining the IRS electronic-filing acceptance confirmation for every return, saved to the treasurer's official email account and the organization's permanent records; maintaining a compliance calendar with advance reminders of the filing deadline; requiring a second officer to independently verify that each annual return has been accepted by the IRS before the filing is treated as complete; and consulting a tax professional to assist with and review the organization's future annual filings. For the reasons stated above, the organization respectfully requests that the IRS determine that the late filing of its Form 990-EZ for the tax year ended June 30, 2025 was due to reasonable cause and not to willful neglect, and that any associated late-filing penalty be abated in full.