2024-03-27T22:17:19-04:00 2022-07-31 200579279 CPA CORPORATION 1420 ROCKY RIDGE DR STE 130 ROSEVILLE CA 956612834 990EZ 2021-08-01 942848564 DAVID LUBIN PARENT AND TEACHERS GROUP DAVI 9162776271 3535 M STREET SACRAMENTO CA 95816 GARY ASHLEY TREASURER 9162779271 2024-03-18 true GARY ASHLEY 999009999 WILLIAM SIMI P00067102 9167828500 2024-03-27 2021 2023-04-26 12:10:37Z X X N/A X X 122006 X 119344 2662 22831 -22831 99175 90352 90352 8823 187085 195908 187085 195908 187085 195908 187085 195908 X THE ORGANIZATION PROVIDES ADDITIONAL STAFFING AND ENHANCEMENTS TO THE SCHOOL CURRICULUM OF DAVID LUBIN ELEMENTARY SCHOOL. THE DAVID LUBIN PTG SERVES THE STUDENTS AND FAMILIES OF DAVID LUBIN ELEMENTARY, WHICH IS A STEAM-DESIGNATED SCHOOL. THE PTG INCLUDES ALL DAVID LUBIN PARENTS, GUARDIANS, AND TEACHERS AND ITS MISSION IS TO ENHANCE THE EDUCATION AND ENRICHMENT OPPORTUNITIES FOR THE STUDENTS OF DAVID LUBIN, AS WELL AS TO PROMOTE THE WELFARE OF CHILDREN IN HOME,SCHOOL, AND COMMUNITY. THE PTG PROVIDES ENRICHMENT OPPORTUNITIES FOR OUR STUDENTS, WHICH TYPICALLY INCLUDES ART AND MUSIC CLASSES, FIELD TRIPS, SCHOOL GARDENS, AFTER SCHOOL ACADEMY, SCHOLARSHIPS, AND ASSEMBLIES. THESE PROGRAMS, AS WELL AS OUR ART AND MUSIC TEACHERS, ARE COMPLETELY PAID FOR BY PTG FUNDRAISERS. THE PTG ALSO HOSTS FREE COMMUNITY EVENTS THROUGHOUT THE YEAR INCLUDING ASTEAM NIGHT, MOVIE NIGHT AND LUBINPOLOOZA . DURING THE 2021-22 SCHOOL YEAR, THE PTG WAS ONCE AGAIN ABLE TO HOST BOTH OF THE TWO LARGEST FUNDRAISERS - THE JOG-A-THON AND THE EAST SAC GARDEN TOUR. ART CLASSES CONTINUED FOR ALL GRADES THROUGHOUT THE YEAR. THE PTG CONTINUES TO PROVIDE THE PROGRAMS / EVENTS THAT GREATLY BENEFIT THE 600+ STUDENTS WITH THE ADDITIONAL ENRICHMENT PROGRAMS WHICH HELP PROVIDE THEM WITH A FULL AND WELL ROUNDED EDUCATION. 86113 86113 JAZZ MIXON CO-PRESIDENT 10.00 0 GILLIAN TARKINGTON CO-PRESIDENT 10.00 0 MICHAEL DOWNEY TREASURER 10.00 0 KITT ADSETTS SECRETARY 5.00 0 NORMA HOSS PARLIMENTARI 1.00 0 LISA ASHLEY MEMBER AT LA 1.00 0 KATE BUEHLER MEMBER AT LA 1.00 0 CAROLINE DUNIVANT MEMBER AT LA 1.00 0 LESLIE OBERST MEMBER AT LA 1.00 0 ELIZABETH AUGUSTA TEACHER REP. 1.00 0 MARY ANN WILLIAMS TEACHER REP. 1.00 0 false false false false false false false false false CA GARY ASHLEY 3535 M STREET SACRAMENTO CA 95816 9162776271 false false false false false false false false false false false NONE NONE true X 135546 94001 47682 119344 396573 2662 2662 14418 10035 18988 43441 149964 104036 66670 122006 442676 442676 14 65 37 116 14 65 37 116 149978 104101 66707 122006 442792 0.99970 0.99970 0.00000 0.00000 X GARDEN TOUR 71246 71246 17660 READ A THON 32937 32937 4714 1 9357 9357 457 113540 113540 22831 22831 -22831 FORM 990-EZ DEPT OF TREASURY INTERNAL REVENUE SERVICE OGDEN, UT 84201- 0046 RE: DAVID LUBIN PARENT AND TEACHERS GROUP EIN: 94-2848564 FORM: 990-EZ IRS NOTICE: 0422697269 NOVEMBER 21, 2022, LTR 2695C DEAR SERVICE CENTER REPRESENTATIVE: WE ARE WRITING ON BEHALF OUR CLIENT, DAVID LUBIN PARENT AND TEACHERS GROUP IN RESPONSE TO THE ABOVE REFERENCED NOTICE (ATTACHED TO THIS LETTER) INDICATING THAT ITS FORM 990-EZ, WHICH WAS PAPER FILED FOR THE YEAR ENDED JULY 31, 2021, HAS BEEN REJECTED AND REQUESTING THAT THE FORM BE REFILED ELECTRONICALLY. WE ARE WRITING TO EXPLAIN THE FACTS AND CIRCUMSTANCES AS TO WHY THE ORGANIZATION FOUND IT NECESSARY TO PAPER FILE THE RETURN, TO REQUEST AN UPDATE OF THE IRS DATABASE TO REFLECT THE CORRECT FISCAL YEAR END AND TO SEEK AN ABATEMENT OF ANY LATE FILING PENALTIES THAT MIGHT BE ASSESSED AGAINST THE ORGANIZATION. STATEMENT OF FACTS AND CIRCUMSTANCES: DAVID LUBIN PARENT AND TEACHERS GROUP IS A CALIFORNIA NONPROFIT ORGANIZATION THAT WAS FORMED IN 1992 TO SERVE THE STUDENTS AND FAMILIES OF THE DAVID LUBIN ELEMENTARY SCHOOL AND SUPPORT ITS EDUCATIONAL PROGRAMS. ALL FUNDS RAISED BY THE ORGANIZATION ARE DEDICATED TO THIS PURPOSE. SINCE ITS INCEPTION, THE ORGANIZATION HAS AN ESTABLISHED HISTORY OF MAKING TIMELY FILINGS OF ALL REQUIRED ANNUAL REPORTS WITH THE IRS AND STATE TAX AUTHORITIES. IN 2018, THE ORGANIZATION CHANGED ITS FISCAL YEAR END FROM AUGUST 31 TO JULY 31. THE INDIVIDUAL THEN SERVING AS THE PRESIDENT OF THE ORGANIZATION INFORMED THE IRS BY PHONE OF ITS INTENTION TO CHANGE ITS YEAR END. WE WERE ENGAGED IN 2018, TO PREPARE AND FILE THE FORM 990-EZ FOR THAT SHORT YEAR ENDED 7/31/2019 AND TO PREPARE ALL TAX FILINGS FOR SUBSEQUENT YEARS. IN EACH OF THESE YEARS WE ATTEMPTED TO ELECTRONICALLY FILE THE ORGANIZATION'S FORM 990-EZ, BUT THE E-FILE WAS REJECTED BY THE IRS. WE RECEIVED A DIAGNOSTIC MESSAGE THROUGH OUR TAX SOFTWARE THAT THE FORM WAS REJECTED BECAUSE OF A DATABASE VALIDATION ERROR AND THAT THE INFORMATION ON THE RETURN DID NOT MATCH THE INFORMATION IN THE IRS E-FILE DATABASE. AT THAT POINT, WE FILED THE RETURN TO ENSURE THAT A TIMELY RETURN WAS FILED BY THE DUE DATE. WE ALSO PAPER FILED THE RETURN FOR FISCAL YEAR ENDED 7/31/20. THE 7/31/19 AND 7/31/20 RETURNS APPEAR TO HAVE BEEN ACCEPTED BY THE IRS. IT WAS ONLY WITH THE FILING OF THE FORM 990-EZ FOR THE FISCAL YEAR ENDED 7/31/21, WHEN THE MANDATORY E-FILE REQUIREMENT FOR FORM 990-EZ CAME INTO EFFECT, THAT THE PAPER FILED RETURN WAS REJECTED. THIS WAS ENTIRELY OUR OVERSIGHT AND NOT DUE TO ANY WILLFUL NEGLECT ON THE PART OF THE ORGANIZATION'S BOARD OR MANAGEMENT. ALSO, WE SHOULD NOTE THAT THE PAPER FILED RETURN WAS TIMELY FILED, WITHIN THE EXTENDED DUE DATE PERIOD AND THAT THE RETURN WAS OTHERWISE COMPLETE AND ACCURATE. STATEMENTS OF LAW: IRS REGULATIONS STATE THAT THE PENALTY FOR A FAILURE RELATING TO A REPORTING REQUIREMENT IS WAIVED IF THE FAILURE IS DUE TO REASONABLE CAUSE. REASONABLE CAUSE MAY BE DEMONSTRATED IF THE FILER ESTABLISHES THAT THERE WERE SIGNIFICANT MITIGATING FACTS WITH RESPECT TO THE FAILURE AND THE FILER ACTED IN A RESPONSIBLE MANNER BY EXERCISING REASONABLE CARE., WHICH IS THE STANDARD OF CARE THAT A REASONABLY PRUDENT PERSON WOULD USE, AND THAT THE FILER UNDERTOOK SIGNIFICANT STEPS TO AVOID OR MITIGATE THE FAILURE. FURTHER, THE IRS PENALTY MANUAL FURTHER STATES THAT REASONABLE CAUSE RELIEF IS GENERALLY GRANTED WHEN THE TAXPAYER EXERCISES ORDINARY BUSINESS CARE AND PRUDENCE IN DETERMINING THEIR OBLIGATION BUT IS UNABLE TO COMPLY WITH THOSE OBLIGATIONS. WE FEEL THAT GIVEN THE FACTS AND CIRCUMSTANCE DETAILED ABOVE, THE BOARD AND MANAGEMENT OF THE ORGANIZATION MEET THIS STANDARD OF REASONABLE CAUSE. FOR THIS REASON, WE RESPECTFULLY REQUEST THE FOLLOWING: 1.THAT THE IRS CONSIDER THE FACTS AND CIRCUMSTANCE AS EXPLAINED ABOVE AND ABATE ANY PENALTIES THAT MIGHT BE ASSESSED AGAINST THE ORGANIZATION. 2.THAT, IN ORDER TO ENABLE THE ORGANIZATION TO SUCCESSFULLY E-FILE THEIR ANNUAL RETURN IN THE FUTURE, THE IRS UPDATE THEIR DATABASE TO REFLECT THE CORRECT FISCAL YEAR END OF JULY 31. THANK YOU FOR CONSIDERING OUR REQUEST. UNDER PENALTIES OF PERJURY, I DECLARE THAT THE FACTS PRESENTED HERE ARE, TO THE BEST OF MY KNOWLEDGE AND BELIEF, TRUE AND CORRECT. IF FURTHER INFORMATION IS NECESSARY OR THERE IS A NEED TO DISCUSS A RESOLUTION, PLEASE CALL ME AT 916-782-8500 BETWEEN 9:00AM AND 5:30PM (PST). IF CORRESPONDENCE IS NECESSARY, PLEASE IDENTIFY THE WRITER, A PHONE NUMBER AND WORK SCHEDULE. YOUR TIMELY COOPERATION IS GREATLY APPRECIATED. VERY TRULY YOURS, WILLIAM SIMI, CPA SIGNED ORIGINAL SENT TO THE IRS ON 12/12/22 FORM 990-EZ, PART I, LINE 16 EXPENSES ART INSTRUCTION 15,500 ART SUPPLIES 2,609 STEAM PROGRAM SUPPLIES 250 CLASSROOM ENRICHMENT 5,167 SUTTER FORT ENRICHMENT 937 SKY PARK ENRICHMENT 650 MUSIC INSTRUCTION 9,720 STAFF APPRECIATION 1,686 KINDER PICNIC EXPENSE 150 FAMILY BOXES 3,100 DOMAIN FEES 1,082 PROFESSIONAL FEES 1,320 MARQUEES AND SIGN INSTALL 36,970 ZOOM MEMBERSHIP 151 NATURE DIRECTIVES EXPENSE 11,060 TOTAL 90,352 FORM 990-EZ, PART III THE ORGANIZATION PROVIDES ADDITIONAL STAFFING AND ENHANCEMENTS TO THE SCHOOL CURRICULUM OF DAVID LUBIN ELEMENTARY SCHOOL. FORM 990-EZ, PART III, LINE 28 THE DAVID LUBIN PTG SERVES THE STUDENTS AND FAMILIES OF DAVID LUBIN ELEMENTARY, WHICH IS A STEAM-DESIGNATED SCHOOL. THE PTG INCLUDES ALL DAVID LUBIN PARENTS, GUARDIANS, AND TEACHERS AND ITS MISSION IS TO ENHANCE THE EDUCATION AND ENRICHMENT OPPORTUNITIES FOR THE STUDENTS OF DAVID LUBIN, AS WELL AS TO PROMOTE THE WELFARE OF CHILDREN IN HOME,SCHOOL, AND COMMUNITY. THE PTG PROVIDES ENRICHMENT OPPORTUNITIES FOR OUR STUDENTS, WHICH TYPICALLY INCLUDES ART AND MUSIC CLASSES, FIELD TRIPS, SCHOOL GARDENS, AFTER SCHOOL ACADEMY, SCHOLARSHIPS, AND ASSEMBLIES. THESE PROGRAMS, AS WELL AS OUR ART AND MUSIC TEACHERS, ARE COMPLETELY PAID FOR BY PTG FUNDRAISERS. THE PTG ALSO HOSTS FREE COMMUNITY EVENTS THROUGHOUT THE YEAR INCLUDING ASTEAM NIGHT, MOVIE NIGHT AND LUBINPOLOOZA . DURING THE 2021-22 SCHOOL YEAR, THE PTG WAS ONCE AGAIN ABLE TO HOST BOTH OF THE TWO LARGEST FUNDRAISERS - THE JOG-A-THON AND THE EAST SAC GARDEN TOUR. ART CLASSES CONTINUED FOR ALL GRADES THROUGHOUT THE YEAR. THE PTG CONTINUES TO PROVIDE THE PROGRAMS / EVENTS THAT GREATLY BENEFIT THE 600+ STUDENTS WITH THE ADDITIONAL ENRICHMENT PROGRAMS WHICH HELP PROVIDE THEM WITH A FULL AND WELL ROUNDED EDUCATION. THE ORGANIZATION CHANGED ITS YEAR END FROM AUGUST 31 TO JULY 31 IN 2018. HOWEVER, THE CLIENT'S ATTEMPTED TIMELY E-FILING OF THE THEIR FORM 990 FOR THE YEAR ENDED 6/30/21 WAS REJECTED BY THE IRS. THE IRS DATABASE DID NOT APPARENTLY REFLECT THE CHANGED YEAR END. THE E-FILE WAS ACCEPTED BY THE STATE TAX AUTHORITY IN CALIFORNIA. WE THEN ATTEMPTED TO SUBMIT THE RETURN TO THE IRS BY MAIL BUT IT WAS REJECTED BECAUSE OF THE MANDATORY E-FILE REQUIREMENT THAT WAS THEN IN EFFECT. THE CLIENT CONTACTED THE IRS REGARDING THE MATTER AND WAS TOLD BY THE IRS REPRESENTATIVE THAT THE SERVICE WOULD INVESTIGATE AND GET BACK TO THE CLIENT. AFTER TWO SUBSEQUENT NOTICES FROM THE IRS ASKING FOR ADDITIONAL TIME TO CONDUCT THEIR INVESTIGATION, THE CLIENT HEARD NOTHING FURTHER. HOWEVER, BASED ON A RECENT ACKNOWLEDGMENT SENT BY THE IRS IN ANSWER TO THE CLIENT'S REQUEST FOR AN EXTENSION OF ITS 6/30/23 FILING, IT NOW APPEARS THAT THE IRS RECOGNIZES THEIR CORRECT JULY 31 YEAR END. AS INDICATED IN THE ATTACHED LETTER