2026-08-06T21:10:55-05:00 2024-12-31 392143091 Main Street Tax and Accounting Inc 416 Main Street Suite 601 Peoria IL 61602 990 2024-01-01 237164533 Villa Park Youth Baseball Association VILL 7733075633 PO Box 6264 Villa Park IL 60181 Rocco Caifano President 7733075633 2025-05-26 false David Johnson P01900300 3129856003 2024 2025-03-06 01:10:19Z Rocco Caifano PO Box 6264 Villa Park IL 60181 220367 false X X Provided facilities for 500 youth members to learn and play the sport of baseball 3 3 0 0 0 0 9112 0 123683 0 3 0 79644 0 212442 0 0 0 0 0 0 0 0 0 162209 0 162209 0 50233 55009 80932 4232 0 50777 80932 Education and youth baseball - providing facilities, equipment, and instruction for approximately 500 youth members to learn and play the sport of baseball false false 46310 Provided uniforms for approximately 500 youth baseball players 33696 26001 44679 Equipment, umpires, training, and other league operations 44679 150686 true false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 0 false false false false false false false false false false false false false false false false false false false false false false false false false false 3 3 false false false false false false false true true false false false false false false false false false false false false false X David Johnson 3129856003 1835 Kingtree Drive Morris IL 60450 X Rocco Caifano President 15 X 0 0 Mike Marnell Vice President 10 X 0 0 0 Sarah Godzicki Secretary 10 X 0 0 0 0 0 0 false false false 9112 9112 Registration fees 713990 123683 123683 123683 3 0 0 0 0 0 0 86506 7925 78581 0 1063 1063 0 212442 123683 0 0 -4800 1393 1393 6057 6057 491 491 26001 26001 0 3672 3672 Tournaments 33696 33696 Uniforms 46310 46310 Equipment 18613 18613 Umpires 12566 12566 13410 12243 1167 0 162209 150686 6723 0 55009 65412 15520 0 0 55009 80932 4232 4232 0 X 50777 80932 50777 80932 55009 80932 50233 -24878 X false false false false false X 72381 74044 85110 93635 95618 420788 0 0 72381 74044 85110 93635 95618 420788 420788 3 3 0 32930 30986 54911 62506 1063 182396 603187 123683 0.69760 0.64490 X 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X false 0 0 0 0 0 86506 86506 7925 86506 0 86506 0 0 0 0 0 7925 7925 78581 false false false false false false false false false Form 990, Part VI, Line 11b The Form 990 is prepared by an independent certified public accountant from records maintained by the organization's treasurer. A copy is provided to the president for review prior to filing. Form 990, Part XI, Line 9 Beginning net assets were adjusted to agree to the organization's bank records. In connection with a transition of treasurers, several general ledger accounts were identified that contained duplicate and stale bank balances not supported by any actual account of the organization. Those accounts were removed and the balance sheet was restated to the balances confirmed by the organization's bank statements. The organization requests abatement of any penalty imposed under section 6652(c) for the late filing of this return. The organization is an all-volunteer youth baseball league with no paid staff and no employees. During 2024 the organization was continuing to work through the effects of a transition of treasurers. The outgoing treasurer had been the sole signer on the organization's bank and accounting records. As a result, the organization was required to open new bank accounts and to re-establish access to its historical accounting records, and the reconstruction of those records extended into and through 2024. The organization could not prepare a complete and accurate return until that reconstruction was finished. The organization exercised ordinary business care and prudence throughout: it engaged an independent certified public accountant to reconstruct the records, it corrected the failure voluntarily and before any contact from the Internal Revenue Service, and no tax is due with this return. The organization has since implemented dual signature authority on all bank accounts and dual access to its accounting records so that a change in officers cannot again interrupt its recordkeeping. The organization respectfully requests that the penalty be abated for reasonable cause.