2026-01-28T18:55:29-06:00 2024-12-31 330867288 IVAN LEIBENSON ACCOUNTANCY CORP 12 Calle Tejado San Clemente CA 926736812 990EZ 2024-01-01 880982575 The Pendleton Surf Club PEND 9498707761 2423 Townwood Court Oceanside CA 92058 LOUIE A CAMACHO Treasurer 9493497532 2020-08-11 1 1 IVAN LEIBENSON P00370633 9492765405 2024 2025-03-06 01:10:19Z X X N/A X X 4493 X 1763 2730 4493 124 500 5840 6464 -1971 4554 0 2583 4554 2583 4554 2583 0 0 4554 2583 X To spread the positive force of surfing to the military members aboard Camp Pendleton that make the sacrifices on a daily basis for our country's freedoms. Additionally, to assists and facilitate the military members aboard Camp Pendleton to further serve their communities both aboard and off the base by organizing and/or participating in volunteer community projects. Spreading the positive force of surfing to the military members aboard Camp Pendleton 0 0 Assisting the military members aboard Camp Pendleton to further serve their communities both aboard and off the base by organizing and/or participating in volunteer community projects 0 0 0 LOUIE A CAMACHO Treasurer 3.00 0 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CA LOUIE A CAMACHO 31271 VIA PARRA SAN JUAN CAPISTRANO CA 92675 9493497532 0 0 0 0 0 0 0 0 0 0 NONE NONE 1 X 1763 1763 2730 2730 4493 4493 0 0 0 4493 0 4493 4493 1.00000 0.00000 X Form 990-EZ, Part I, Line 8 - Other Revenue Description: T Shirt sales. Amount: 2,730. Form 990-EZ, Part I, Line 16 - Other Expenses Description: Media Fees. Amount: 150. Description: T Shirt purchases for resale. Amount: 5,690. Total to Form 990-EZ, line 16: 5,840. Tax preparer input error: organizartion incorrectly classified as a section 501 c7 organizrion but registered as a section 501 c3 organizarion.The attempt to E-file the return was timely but rejected for the data base eror. The return was then paper filed in the hope that the IRS would correct the data base error. The paper filing was also timely filed, but not processed.The paper filing was rejected for a data base error and the Fotm 990-EZ returned to the taxpayer in December 2025.After talking with an IRS agent, ID 10001512147, the preparer learned of his error and corrected the classification to a secion 501 c3Please accept these unexpected circumstances that led to the late filing The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.