2026-03-20T16:57:27-07:00 2025-06-30 990 2025-06-01 392468711 MAKING MIRACLES HAVEN INC MAKI 905 LASSWADE DR TALLAHASSEE FL 32312 Anne Ehinger Treasurer 3173403801 2026-03-17 2025 2025-03-06 01:10:19Z X DEBRA HARRIS 8436 HANNARY DR TALLAHASSEE FL 32312 340696 0 X MAKINGMIRACLESHAVEN.ORG X 2025 FL TO PROVIDE A CHRISTIAN BASED TRANSITION FOR HOMELESS PREGNANT WOMEN AND PROVIDE ACCESS TO MEDICAL CARE, MENTORING, OBTAINING GED AND EMPLOYMENT PRIOR TO LEAVING THE HOME. 3 3 0 0 0 0 0 340696 0 0 0 0 0 0 340696 0 0 0 0 0 1597 0 1597 0 339099 0 540899 0 201800 0 339099 TO PROVIDE A CHRISTIAN BASED TRANSITION FOR HOMELESS PREGNANT WOMEN AND PROVIDE ACCESS TO MEDICAL CARE, MENTORING, OBTAINING GED AND EMPLOYMENT PRIOR TO LEAVING THE HOME. 0 0 0 0 340696 PROVIDE A FACILITY AND SERVICES TO PREGNANT WOMEN AS DESCRIBED IN PRIMARY PURPOSE EXPLANATION. 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 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 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 X DEBRA HARRIS 8507273304 8436 HANNARY DR TALLAHASSEE FL 32312 X SARAH HALSELL DIRECTOR 5 X 0 0 0 ROBIN WESTCOTT DIRECTOR 5 X 0 0 0 SUSAN GILBERT DIRECTOR 5 X 0 0 0 DEBRA HARRIS CEO 40 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 340696 325448 340696 0 0 0 0 0 0 0 340696 0 0 0 122 122 12 12 1463 1463 1597 0 1597 0 0 15114 527248 1463 525785 0 540899 0 201800 0 201800 X 0 339099 0 0 0 339099 0 540899 339099 0 0 0 0 0 X 0 0 0 X 340696 340696 0 0 0 0 340696 340696 340696 340696 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 40000 40000 0 472845 1313 471532 0 0 0 0 0 14403 150 14253 0 0 0 0 525785 X 1 14403 FMV X 2 311045 FMV 0 1 0 Schedule M, Part I, Line 33 PART 1, COLUMN B REPORTS THE NUMBER OF ITEMS RECEIVED. ON LINE 6, THE ORGANIZATION RECEIVED ONE VAN TO BE USED IN PROVIDING ITS PROGRAM SERVICES. THIS VAN WAS VALUED USING THE FAIR MARKET VALUE ON THE TRANSFER DATE OF 6/30/2025. ON LINE 14, THE ORGANIZATION RECEIVED TWO HOMES TO BE USED IN PROVIDING ITS PROGRAM SERVICES. ONE OF THE HOMES IS SUBJECT TO A MORTGAGE, WHICH THE ORGANIZATION ASSUMED. THE HOMES WERE VALUED USING THE LEON COUNTY PROPERTY APPRAISER VALUES AS OF JUNE 2025, REDUCED FOR THE AMOUNT OF THE MORTGAGE ASSUMED. Form 990, Part VI, Section B, Line 11b THE BOARD OF DIRECTORS REVIEWS AND APPROVES FORM 990 PRIOR TO FILING. Form 990, Part VI, Section B, Line 15 COMPENSATION IS BASED ON COMPARABILITY DATA REVIEW. NO COMPENSATION WAS PAID DURING THE SHORT PERIOD JUNE 1, 2025 TO JUNE 30, 2025. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Making Miracles Haven, Inc. respectfully requests abatement of any late-filing penalties assessed under Internal Revenue Code section 6652(c) in connection with the late filing of its Form 990 for the short tax period June 1, 2025 through June 30, 2025. The organization's failure to file timely was due to reasonable cause and not due to willful neglect. Immediately upon discovering that a return was required for this short period, the organization acted diligently to prepare and file the return as soon as practicable. Background and timeline: Effective May 22, 2025, the IRS recognized Making Miracles Haven, Inc. as exempt under IRC §501(c)(3) and indicated that a Form 990/990-EZ/990-N filing obligation applies for its annual reporting period ending June 30. On June 30, 2025, Making Miracles Haven, Inc. separated from a related charitable organization pursuant to a written separation agreement. As part of the separation, Making Miracles Haven, Inc. received title to two residential properties located at 2328 Amelia Circle and 2330 Amelia Circle, Tallahassee, Florida, together with related personal and intellectual property used in the charitable ministry. In connection with the transfer, Making Miracles Haven, Inc. issued a secured promissory note in the principal amount of $201,800.00 under the Separation Agreement. When the organization applied for its EIN, it requested a fiscal year ending June 30. The board and volunteer leadership reasonably believed that a transfer occurring on June 30, 2025 would not trigger a federal information return filing requirement for what they understood to be effectively a one-day period. In mid-February 2026, the organization learned through a conversation with an IRS employee on the IRS phone help line that the asset transfer and related organizational activity on June 30, 2025 created a filing obligation for the short period ending June 30, 2025. Immediately upon learning of this requirement, the organization began organizing supporting documentation, collecting financial information, and obtaining appropriate professional assistance to ensure accurate preparation of the return. The board of directors met on March 17, 2026 to review and approve the return for filing. The Form 990 for the short period is being filed promptly after board approval. The late filing resulted from an honest, good-faith misunderstanding of the filing rules applicable to a newly separated nonprofit with a short initial tax period and a significant non-cash transaction occurring on the fiscal year-end date. The organization's leadership is composed primarily of volunteers focused on maintaining continuity of charitable services, and at the time of separation it had not yet established internal tax compliance procedures for federal information return filing. During the transition to independent operations, the organization was concurrently addressing numerous administrative and operational matters associated with forming a new entity (including governance, bank accounts, utilities and insurance transitions, and assumption of grant reporting obligations). In that context, the board reasonably but mistakenly believed that receiving property on the fiscal year-end date would not create a requirement to file an information return for the short period. The organization did not intentionally disregard its filing obligations and did not act with willful neglect. Once the organization discovered the filing requirement, it promptly undertook corrective actions, including gathering the Separation Agreement and related closing documents, compiling the financial records necessary to report the transaction, and seeking qualified professional assistance to prepare an accurate Form 990. In addition, the organization has taken steps designed to prevent recurrence, including establishing a compliance calendar with due dates and assigning responsibility for compliance oversight to a designated officer. For the reasons described above, Making Miracles Haven, Inc. respectfully requests abatement of any penalties and related interest assessed for the late filing of its Form 990 for the short period June 1, 2025 through June 30, 2025.