2026-02-23T12:20:30-08:00 2024-12-31 364496459 WHITFIELD & ASSOCIATES LLC 550 E BOUGHTON RD BOLINGBROOK IL 60440 990 2024-01-01 462528206 Ambassador Christian Academy Inc AMBA 2198874473 900 West Ridge Road Gary IN 46408 Joy Oliver President 2198874473 2025-11-14 true true Belinda Whitfield P00634781 6307596900 2026-02-23 X 2024 2025-03-06 01:10:19Z Joyce Oliver 900 W Ridge Rd Gary IN 46408 2668909 false X N/A X 2013 IN To provide education for grade school children founded on biblical principals. 11 9 49 0 0 0 654443 312954 2304082 2286662 16215 19158 13460 32006 2988200 2650780 7273 0 1275963 1518306 0 0 1171455 1173099 2447418 2698678 540782 -47898 1483192 1769631 85863 420200 1397329 1349431 To provide education for grade school children founded on biblical principals. false false 2334865 0 2595853 Provide Christian education to over 200 students 2334865 true true false false false false false false false false true false false false true false false true true false false false false false true false false true false true false false false false false false false false false false false false false false false false false true 13 0 true 49 true false false false false false false false false false false false false false false X 11 9 true false false false false false false true true false false true true true true true true false false false X Embassies of Christ Kingdom Ministr 2198876418 4825 Cleveland St Gary IN 46408 Joy Oliver President 10.00 X X 0 0 0 Michael Oliver Vice President 0.00 X X 0 0 0 Fred McMillon Treasurer 1.00 X X 0 0 0 Angela Rice Secretary 1.00 X X 0 0 0 Ava Ligon Director 1.00 X 0 0 0 Danielle Harris Principal 40.00 X 173805 0 0 Joyce F Oliver Vice President 3.00 X X X 0 0 0 Dorothy Frink Board Member 0.00 X 0 0 0 Sarah Givens Board Member 0.00 X 0 0 0 Jackie Mason Board Member 0.00 X 0 0 0 Madeline Nichols Board Member 0.00 X 0 0 0 173805 0 0 1 true true false 311954 1000 312954 Tuition & Fees 611110 2269638 0 0 Activity Fees 611110 17024 0 0 2286662 19158 0 0 50135 0 18129 32006 0 32006 2650780 2305820 0 32006 7273 7273 173805 104283 69522 0 1152257 1037031 115226 0 93415 84074 9341 0 98829 88946 9883 0 20670 0 20670 0 78449 0 78449 0 2836 2552 284 0 137080 123372 13708 0 4638 4174 464 0 312613 281352 31261 0 97438 87694 9744 0 9024 8122 902 0 43585 39226 4359 0 Program Expenses 462798 462798 0 0 Other Expenses 3968 3968 0 0 2698678 2334865 363813 0 793017 871272 310763 376954 734831 213426 379412 521405 1483192 1769631 76603 55140 359539 9260 5521 85863 420200 X 1397329 1349431 1397329 1349431 1483192 1769631 -47898 X false true X false false X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 378904 23770 355134 164157 112501 51656 191770 77155 114615 521405 State Payroll Taxes Payable 4871 403b Plan Payable 650 Other liabilities 0 5521 true false false true true true true false false false false false false false false true false true Line 6b The organization receives food reimbursements from the state. Line 3 See Part II Communication of Non-Discrimination Policy. In accordance with Revenue Procedure 75-50, the requirement to communicate its racially non-discriminatory policy is not required as the school customarily draws its students from local communities and follows a racially nondiscriminatory policy as to students and it has demonstrated that it has followed its policy as the majority of its student enrollment and employees is of racial minority groups. Taffy Apple 50135 0 50135 18129 50135 0 50135 18129 18129 32006 true Ambassador Christian Academy 4285 Cleveland St Gary IN 46408 270768599 7273 Charity false false false false false false false false false Danielle Harris 173805 0 0 0 0 0 0 0 0 0 173805 0 0 0 Joyce F Oliver 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Pt VI, Line 2 Joy Oliver,Joyce Oliver and Michael Oliver were/are related. Pt VI, Line 11b Each board member receives an electronic copy by email Pt VI, Line 11b for review along with a request for a vote on the Pt VI, Line 11b motion to approve the 990 return. Pt VI, Line 12c Conflict of interest matters are disclosed and discussed Pt VI, Line 12c annually by the board of diretors. Other The financial statements have not yet been audited. However, they will be audited and included in consolidated audited financial statements. Other Request for Penalty Abatement: Facts: We filed a timely 6-month extension. In November, the preparer reviewed the financials before preparing the return. We were informed by the preparer that our books had significant expense transactions that may require capitalization. Additional time was required to review expenditures, identify those that require capitalization and adjust the depreciation expense for the year. Given the size of our organization and the volume of transactions, this could not be completed by the November 15th deadline. We required additional time to file an accurate tax return. We are putting procedures in place to monitor such transactions more timely. We are committed to file a complete and accurate return, and this could not be done in a timely manner for tax year 2024. This was not willful neglect on any parties part, but rather performing the necessary due diligence, business care and prudence to file an accurate tax return. Analysis of the Law:IRC Section 6652(c) states that a penalty shall be imposed due to the late filing of such returns as required to be filed by exempt organizations unless the failure is shown to be due to reasonable cause and not due to willful neglect. The penalty is based on a daily rate as prescribed by statute. IRM 20.1.1.3.2 states that reasonable cause relief is generally granted when the taxpayer exercises ordinary business care and prudence in determining their tax obligations but is unable to comply with those obligations. Ordinary business care and prudence is established by considering the taxpayers ability to make provision for reasonably foreseeable events, the explanation of events leading to the noncompliance, the taxpayers history of compliance, and the length of time between the events cited as a reason for noncompliance and the subsequent compliance. (IRM 20.1.1.3.2)Application of the Law. We believe we exercised ordinary business care and prudence in completing the 2024 form 990 as timely and as accurately as possible. The Organization had every intention of complying with the filing requirements and deadline. We could not file a complete and accurate return timely. This was not an intentional act of noncompliance on our part. Finally, as a not-for-profit organization in these very hard economic times and any funds that we have to allocate away from our programs create a hardship in our meeting our mission. We respectfully request an abatement of any and all penalties under IRM 20.1.1.3.2 in that we exercised ordinary business care and prudence in complying with our tax obligations and filings.