2026-07-22T11:23:29-04:00 2024-12-31 743106418 DAN LEE & ASSOCIATES PC 1355 TERRELL MILL RD SE BLDG 1474-1 MARIETTA GA 30067 990PF 2024-01-01 477040182 ARTURO & EUNJAE PERALTA-RAMOS CHARITABLE TRUST ARTU 3074139716 3630 PEACHTREE ROAD NE UNIT 3103 ATLANTA GA 30326 EUNJAE KIM TRUSTEE 3074139716 2026-06-23 true true DANIEL C LEE P00019102 4043719846 2026-07-22 2024 2025-03-06 01:10:19Z X 2824651 X X 10837 2258 52422 52422 194514 1770044 194514 257773 249194 1800 2618 2618 29034 29034 33452 31652 0 164000 164000 197452 31652 164000 60321 217542 70559 76008 76008 2184862 2239696 2748643 2255421 2315704 2824651 0 X 2255421 2315704 2255421 2315704 2255421 2315704 2255421 60321 2315742 38 2315704 MERRILL 7330 - LT COV P 2024-01-31 2025-12-31 77913 84771 -6858 -6858 MERRILL 7589 - LT COV P 2024-01-31 2025-12-31 26486 18914 7572 7572 MERRILL 7589 - ST COV P 2025-01-31 2025-12-31 118772 123197 -4425 -4425 MERRILL 7591 - LT COV P 2024-01-31 2025-12-31 698626 503684 194942 194942 MERRILL 7591 - ST COV P 2025-01-31 2025-12-31 843467 840432 3035 3035 MERRILL 7591 - ST NONCOV P 2025-01-31 2025-12-31 4521 4521 MERRILL 7591 - UNKNOWN P 2025-01-31 2025-12-31 11 11 194514 -1390 3024 3024 3024 3024 false false false false false false false true true true false false false false true N/A EUNJAE KIM 3074139716 3630 PEACHTREE RD NE ATLANTA GA 30326 false false false false false false false false false false false false false false false false false false false false ARTURO PERALTA-RAMOS PO BOX 463 JACKSON WY 83001 TRUSTEE 000.00 0 0 0 EUNJAE KIM 3630 PEACHTREE RD NE ATLANTA GA 30326 TRUSTEE 1.00 0 0 0 NONE NONE N/A 2662184 73283 0 2735467 2735467 41032 2694435 134722 134722 3024 3024 131698 131698 131698 164000 164000 131698 8946 117820 126766 164000 131698 32302 159068 0 159068 8946 117820 32302 X CAPTAIN PLANET FOUNDATION 133 LUCKIE STREET ATLANTA GA 30303 GENERAL CHARITABLE PURPOSES 116800 SOLOMONS TEMPLE FOUNDATION 2836 SPRINGDALE RD SW ATLANTA GA 30315 SUPPORT HOMELESS FAMILIES 21200 ATLANTA LADIES ENSEMBLE 4005 ALISTER PARK DR CUMMING GA 30040 GENERAL CHARITABLE PURPOSE 6000 OXYGEN PROJECT INC 285 PEACHTREE CENTER AVE ATLANTA GA 30303 GENERAL CHARITABLE PURPOSE 20000 164000 14 8579 2258 52422 194514 8579 249194 257773 false false false false false false false false false false TAX CONSULTING PREP/PLANNING 1800 MERRELL LYNCH 7330 332269 323267 MERRELL LYNCH 7589 569043 726057 MERRELL LYNCH 7591 1338384 1699319 TO RECORD BOOK TAX DIFF 38 EXPENSES INVESTMENT EXPENSES 29034 29034 UNDER PENALTIES OF PERJURY, I DECLARE THAT I HAVE EXAMINED THIS STATEMENT AND, TO THE BEST OF MY KNOWLEDGE AND BELIEF, IT IS TRUE, CORRECT, AND COMPLETE. THE FOUNDATION RESPECTFULLY REQUESTS ABATEMENT OF THE LATE-FILING PENALTY FOR ITS 2024 FORM 990-PF BECAUSE THE FAILURE TO FILE TIMELY WAS DUE TO REASONABLE CAUSE AND NOT WILLFUL NEGLECT. DURING THE PERIOD IN WHICH THE 2024 FORM 990-PF WAS REQUIRED TO BE PREPARED AND FILED, THE PERSON RESPONSIBLE FOR HANDLING THE FOUNDATIONS FILING OBLIGATIONS WAS IN KOREA FOR AN EXTENDED PERIOD DUE TO HEALTH-RELATED CIRCUMSTANCES. BECAUSE OF THOSE HEALTH ISSUES AND THE EXTENDED STAY ABROAD, THAT PERSON WAS NOT IN A POSITION TO ADEQUATELY MANAGE, REVIEW, AND FINALIZE THE FOUNDATIONS FILING MATTERS IN THE ORDINARY MANNER. WHILE ABROAD, THE RESPONSIBLE PERSON RELIED ON A HELPER IN ATLANTA TO ORGANIZE THE FOUNDATIONS RECORDS AND ASSIST WITH THE MATERIALS NEEDED FOR PREPARATION AND FILING OF THE RETURN. THE EXPECTATION WAS THAT THE RECORDS WOULD BE ASSEMBLED AND HANDLED APPROPRIATELY SO THE FILING COULD BE COMPLETED. HOWEVER, THE RECORDS WERE NOT PROPERLY ORGANIZED, AND THE FILING WAS NOT TAKEN CARE OF AS EXPECTED. THE RESPONSIBLE PERSON DID NOT REALIZE UNTIL LATER THAT THE 2024 RETURN HAD NOT BEEN PROPERLY HANDLED OR FILED. THE FAILURE TO FILE TIMELY WAS NOT DUE TO INTENTIONAL DISREGARD OF THE FILING REQUIREMENT. RATHER, IT RESULTED FROM THE COMBINATION OF THE RESPONSIBLE PERSONS HEALTH-RELATED INABILITY TO MANAGE THE FILING PROCESS WHILE IN KOREA AND THE FAILURE OF THE ATLANTA HELPER TO PROPERLY ORGANIZE AND ATTEND TO THE NECESSARY RECORDS AND FILING RESPONSIBILITIES. ONCE THE PROBLEM WAS DISCOVERED, STEPS WERE TAKEN TO ADDRESS THE DELINQUENCY AND COMPLETE THE FILING. THE FOUNDATION EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE UNDER THE CIRCUMSTANCES. THE DELAY AROSE FROM HEALTH-RELATED CIRCUMSTANCES AND A BREAKDOWN IN ADMINISTRATIVE SUPPORT DURING THE RESPONSIBLE PERSONS EXTENDED ABSENCE ABROAD, RATHER THAN FROM WILLFUL NEGLECT. THE FOUNDATION RESPECTFULLY SUBMITS THAT THESE FACTS CONSTITUTE REASONABLE CAUSE FOR THE LATE FILING. TO PREVENT THIS FROM HAPPENING AGAIN, THE FOUNDATION HAS TAKEN CORRECTIVE MEASURES, INCLUDING IMPROVING OVERSIGHT OF FILING DEADLINES, CENTRALIZING RECORDS, AND ENSURING THAT MORE THAN ONE PERSON IS RESPONSIBLE FOR MONITORING COMPLIANCE AND COORDINATING RETURN PREPARATION AND FILING. FOR THESE REASONS, THE FOUNDATION RESPECTFULLY REQUESTS FULL ABATEMENT OF THE LATE-FILING PENALTY FOR THE 2024 FORM 990-PF. FOREIGN TAXES 2618 2618