2026-07-31T06:54:47-07:00 2025-12-31 990EZ 2025-01-01 933876154 MID TN LACROSSE ASSOCIATION INC MIDT 6154656397 125 3rd Ave N Franklin TN 37064 Travis Anderson President 6154656397 2026-07-31 2025 2025-03-06 01:10:19Z X X www.midtnlax.com X X 53358 X 3985 49373 0 0 0 0 0 0 0 0 0 0 0 0 0 53358 0 0 0 25425 16340 0 14815 56580 -3222 6952 0 3730 6952 3730 0 0 0 0 6952 3730 0 0 6952 3730 Promote and develop youth lacrosse in Middle Tennessee Organized and operated youth lacrosse programs for boys and girls in the Middle Tennessee area. Fielded league and travel teams, secured field time and facilities, provided coaching, officiating, equipment and supplies, and ran practices, clinics and games during the season. 0 52668 52668 Travis Anderson President 5 0 0 0 Will Jenner Vice President 5 0 0 0 Kim Sams Secretary 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TN Travis Anderson 125 3rd Ave N Franklin TN 37064 6154656397 0 0 0 0 0 0 0 0 0 0 0 NONE NONE 1 X 0 0 1950 3710 3985 9645 0 0 22700 43050 49373 115123 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 24650 46760 53358 124768 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 124768 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 0 0 0 0 24650 46760 53358 124768 X Form 990-EZ, Part I, Line 16 Bank fees and service charges 2,613; Memberships and subscriptions 1,299; Small tools and equipment 4,407; Supplies and materials 6,496. Mid TN Lacrosse Association Inc. respectfully requests that no penalty be assessed under section 6652(c) of the Internal Revenue Code for the late filing of its Form 990-EZ for the tax year ended December 31, 2025, or that any penalty assessed be abated in full for reasonable cause. The Organization is a newly formed section 501(c)(3) public charity that received its IRS determination letter in October 2023. It organizes and operates youth lacrosse programs for boys and girls in Middle Tennessee, fielding league and travel teams, securing field time and facilities, and providing coaching, officiating, equipment and instruction. It is run entirely by unpaid volunteer parents and board members, with no paid employees, no paid administrative staff, and no in-house accounting personnel. In every prior year of its existence the Organization's gross receipts were $50,000 or less, and it satisfied its annual information return obligation by timely filing Form 990-N (e-Postcard). The Organization has never filed an annual return late, has never failed to file, and has never previously been assessed a penalty of any kind. Tax year 2025 was the first year in which gross receipts exceeded $50,000, reaching $53,358, approximately $3,400 above the Form 990-N threshold. That threshold crossing changed the Organization's annual filing from the Form 990-N e-Postcard, an eight-question online form a volunteer can complete in minutes at no cost, to a complete Form 990-EZ with Schedule A and Schedule O, which must be filed electronically and which none of the Organization's volunteers had ever prepared. The Organization also had no prior-year return to work from as a model. Upon determining that a Form 990-EZ would be required, the Organization's officers sought in good faith to engage a certified public accountant to prepare and electronically file the return. [REPLACE THIS BRACKETED TEXT BEFORE FILING: state the number of firms contacted, the approximate dates of that outreach, and what happened - for example that firms were at capacity through the spring filing season and were not accepting new engagements, that firms declined because they do not prepare exempt organization returns, that quoted fees exceeded what an organization of this size operating at a deficit could pay, or that inquiries went unanswered.] Despite these diligent and repeated efforts, the Organization was unable to secure a qualified preparer before the May 15, 2026 due date. The Organization also had no ability to file the return itself. Form 990-EZ must be filed electronically and the IRS does not accept a paper Form 990-EZ. Unlike Form 990-N, which the Organization's volunteers had filed themselves without difficulty in prior years, the Organization had no means to prepare and transmit a Form 990-EZ without professional assistance or a paid third-party e-file service. The Organization's volunteers did not know that Form 8868 was available to extend the Form 990-EZ due date; their entire prior experience with annual filings was limited to Form 990-N, for which no extension exists and none is needed. The failure to request an extension was the product of inexperience with a filing requirement that applied to the Organization for the first time, not indifference to or disregard of its obligations. Throughout 2025 the Organization maintained complete and accurate books and records on the accrual basis, closed its year, and had final financial statements available well in advance of the due date. The information needed to prepare the return existed and was accurate the entire time. The delay was caused solely by the inability to engage a preparer for a return type the Organization had never before been required to file. There was no failure to maintain records, no disregard of the filing requirement, no attempt to conceal information, and no financial benefit to the Organization from the delay. No tax is due with this return. To ensure this does not recur, the Organization has adopted an internal filing deadline of March 15 each year, two months ahead of the statutory due date; assigned responsibility for the annual information return to a specific officer role so the obligation transfers with the office; established a standing practice of filing Form 8868 whenever the return is not complete by April 15; and established a year-end review of gross receipts against the Form 990-N, Form 990-EZ and Form 990 filing thresholds so that any future change in filing requirement is identified early. The Organization filed as soon as it was able and respectfully requests that the late filing penalty under section 6652(c) not be assessed, or that it be abated in full for reasonable cause.