2026-08-13T12:56:48-05:00 2025-09-30 630191630 SMITH DUKES & BUCKALEW LLP 3800 AIRPORT BLVD MOBILE AL 366081667 990 2024-10-01 570902925 ALABAMA HIGH SCHOOL OF MATHEMATICS AND SCIENCE FOUNDATION ALAB 2514412100 1255 DAUPHIN ST MOBILE AL 36604 DR JOHN HOYLE PRESIDENT 2514412100 2026-08-09 1 1 MARK R CHAPMAN P00426236 2513431200 2026-08-09 2024 2025-03-06 01:10:19Z KRISTY GUNTHER 1255 DAUPHIN ST MOBILE AL 36604 4313402 0 X WWW.ASMS.NET/FOUNDATION X 1986 AL TO RECEIVE AND HOLD CONTRIBUTIONS, GRANTS, OR REAL AND PERSONAL PROPERTY ON BEHALF OF THE ALABAMA HIGH SCHOOL OF MATHEMATICS AND SCIENCE 17 17 0 20 0 0 1376281 1439852 2355919 2725516 -460616 139339 9019601 8695 12291185 4313402 20077 18564 0 0 0 0 0 0 304269 18243377 3726364 18263454 3744928 -5972269 568474 13985998 12446042 8138546 6030116 5847452 6415926 PROVIDE FACILITIES AND SUPPORT FOR THE ALABAMA HIGH SCHOOL OF MATHEMATICS AND SCIENCE 0 0 2627651 18564 2738948 PROVIDE FACILITIES AND SUPPORT FOR THE ALABAMA HIGH SCHOOL OF MATHEMATICS AND SCIENCE 2627651 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 X KRISTY GUNTHER 2514412151 1255 DAUPHIN ST MOBILE AL 36604 X BRIANA MORTON DIRECTOR 1.00 X 0 0 0 KELLIE SNODGRASS DIRECTOR 1.00 X 0 0 0 KESSHIA DAVIS DIRECTOR 1.00 X X 0 0 0 TYRONE FENDERSON DIRECTOR 1.00 X 0 0 0 JAY DORRIS DIRECTOR 1.00 X 0 0 0 CARL CUNNINGHAM DIRECTOR 1.00 X 0 0 0 STEVE LEDOUX DIRECTOR 1.00 X 0 0 0 KEITH FOSTER DIRECTOR 1.00 X 0 0 0 ELISKA MORGAN CHAIR 1.00 X X 0 0 0 VAUGHAN MORRISSETTE DIRECTOR 1.00 X 0 0 0 GERI MOULTON DIRECTOR 1.00 X 0 0 0 JOHN STEADMAN DIRECTOR 1.00 X 0 0 0 LEE DWONSKOSKI DIRECTOR 1.00 X 0 0 0 MIKE WINDOM DIRECTOR 1.00 X 0 0 0 RICARDO A WOODS DIRECTOR 1.00 X 0 0 0 CHRIS ELLIOT DIRECTOR 1.00 X 0 0 0 DAVID TRENT DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 1439852 1439852 STATE OF ALABAMA 531110 2725516 2725516 2725516 139339 139339 SPLIT-INT AGREEMENT CH 561000 10940 10940 OTHER SUPPORT 561000 2492 2492 ADMIN FEES 561000 -4737 -4737 8695 4313402 2738948 0 134602 18564 18564 810182 307548 248310 254324 112985 112985 239983 237683 2300 16000 16000 41271 40852 78 341 51772 25023 26749 497198 94198 403000 4117 4117 328224 328224 818825 818825 57451 57451 DONATION OF CIP TO CARO 688382 688382 PRINTING AND PUBLICATIO 22624 7182 223 15219 BANK FEES 8955 8955 MISCELLANEOUS 8675 8625 50 19720 14384 5336 3744928 2627651 813008 304269 3425684 2562728 196210 273862 99330 71447 27213152 18410214 9535899 8802938 372318 393193 356557 341874 13985998 12446042 200567 14220 53175 42235 7884804 5973661 8138546 6030116 X 3550585 5065122 2296867 1350804 5847452 6415926 13985998 12446042 568474 0 X X 0 1 X 1 0 X X 1 ALABAMA HIGH SCHOOL OF MATHEMATICS AND SCIENCE 636000619 2 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X PART IV SECTION D LINE 3 THE FOUNDATION'S BOARD OF DIRECTORS IS APPOINTED, REMOVED, OR REPLACED BY A MAJORITY OF THE ALABAMA HIGH SCHOOL OF MATHEMATICS AND SCIENCE BOARD OF DIRECTORS. PART IV SECTION E LINE 1C THE PURPOSE OF THE ALABAMA HIGH SCHOOL OF MATHEMATICS AND SCIENCE FOUNDATION (THE FOUNDATION) IS TO DEVELOP RESOURCES TO SUPPORT THE OPERATION OF THE ALABAMA HIGH SCHOOL OF MATHEMATICS AND SCIENCE (THE SCHOOL). THE FOUNDATION ASSISTS IN THE DEVELOPMENT OF HUMAN, COMMUNITY, ADMINISTRATIVE AND FINANCIAL RESOURCES NECESSARY TO OPERATE THE SCHOOL. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 372318 38239 17364 393193 320988 68257 16927 372318 301340 36588 16940 320988 370598 -48012 16690 4556 301340 331217 60002 16090 4531 370598 0 0 489890 489890 23758261 16345886 7412375 2546551 2064328 482223 418450 418450 8802938 X 4313402 0 4313402 0 4313402 3744928 0 3744928 0 3744928 PART X, LINE 2: THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. 1 STUDENT FINANCIAL ASSISTANCE PART I, LINE 2: GRANTS ARE ISSUED TO THE ALABAMA SCHOOL OF MATHEMATICS AND SCIENCE. THE FOUNDATION BOARD OF DIRECTORS APPROVES GRANT FUNDING EACH YEAR. THE SCHOOL REQUESTS GRANTS THROUGHOUT THE YEAR AS NEEDED WITH SUPPORTING DOCUMENTATION. A THE ASMS PUBLIC EDUCATIONAL BUILDING AUTHORITY OF MOBILE 721385574 2016-02-12 6072668 REFUNDING OF SERIES 2006A AND 2006B REVENUE BONDS 0 0 0 A 6072668 74516 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 A 0 FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS PREPARED BY THE ORGANIZATION'S ACCOUNTING FIRM AND IS REVIEWED AND APPROVED BY THE PRESIDENT OF THE ORGANIZATION AND THOSE RESPONSIBLE FOR ACCOUNTING FOR THE FOUNDATION BEFORE BEING FILED. A COPY IS ALSO FURNISHED TO THE ORGANIZATION'S BOARD MEMBERS PRIOR TO THE FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER IS ANNUALLY REQUIRED TO ACKNOWLEDGE THEIR RECEIPT OF THE ORGANIZATION'S WRITTEN CONFLICT OF INTEREST POLICY AND AGREE TO COMPLY WITH THE SAME. FORM 990, PART VI, SECTION B, LINE 15 A COMMITTE CONSISTING OF ASMS BOARD MEMBERS, A FACULTY REPRESENTATIVE, A STAFF REPRESENTATIVE, THE SCHOOL'S ATTORNEY, AND A RETIRED CONSULTANT FROM THE ALABAMA ASSOCIATION OF SCHOOL BOARDS DETERMINES THE PRESIDENT'S COMPENSATION ACCORDING TO COMPARABLE SALARIES FOR THE SIZE OF THE SCHOOL, BUDGET, AND EXPERIENCE. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF DOCUMENTS REQUIRED BY LAW TO BE AVAILABLE TO THE PUBLIC ARE PROVIDED UPON REQUEST. FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. ASMSF LLC 1255 DAUPHIN ST MOBILE AL 36604 570902925 PUBLIC EDUCATION AL 2725516 THE ALABAMA SCHOOL OF MATHEMATICS AND SCIENCE FOUNDATION ALABAMA HIGH SCHOOL OF MATHEMATICS AND SCIENCE (AN INSTITUTION OF THE STATE 1255 DAUPHIN STREET MOBILE AL 36604 636000619 PUBLIC EDUCATION AL THE STATE OF ALABAMA 0 ASMS SUPPORTING ORGANIZATION 1255 DAUPHIN STREET MOBILE AL 36604 920980505 PUBLIC EDUCATION AL 501(C)(3) LINE 12C, III-FI N/A 0 CAROLINE AVENUE PROPERTY COMPANY INC 1255 DAUPHIN STREET MOBILE AL 36604 920977932 PUBLIC EDUCATION AL 501(C)(3) LINE 12C, III-FI N/A 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 ALABAMA HIGH SCHOOL OF MATHEMATICS AND SCIENCE P 810182 ASMS SUPPORTING ORGANIZATION C 116973 CAROLINE AVENUE PROPERTY COMPANY INC K 403000 STATEMENT OF INAPPLICABILITY OF LATE FILING PENALTY PURSUANT TO INTERNAL REVENUE CODE SECTION 6652THE TAXPAYER HEREBY SUBMITS THE FOLLOWING INFORMATION AS AN EXPLANATION OF WHY THE PENALTY FOR LATE FILING PURSUANT TO IRC 6652 IS NOT APPLICABLE:INTERNAL REVENUE CODE SECTION 6652(C)(4) INDICATES THAT NO PENALTY FOR LATE FILING SHALL BE IMPOSED WITH RESPECT TO ANY FAILURE WHICH IS DUE TO REASONABLE CAUSE.THE TAXPAYER HAS FOR MANY YEARS, SINCE ITS ORGANIZATION, TIMELY FILED ITS TAX RETURNS. TO ENSURE THE TAX FILINGS ARE CORRECTLY PREPARED IN A DILIGENT MANNER, THE TAXPAYER HAS FOR MANY YEARS ENGAGED A PROFESSIONAL CERTIFIED PUBLIC ACCOUNTING (CPA) FIRM TO ASSIST WITH MEETING THE TAX FILING RESPONSIBILITY.THE TAXPAYER INSTRUCTED A SENIOR MEMBER OF THE CPA FIRM TO PREPARE AND FILE AN EXTENSION ON ITS BEHALF FOR THE PERIOD ENDED SEPTEMBER 30, 2025 (TAX YEAR 2024). THIS ALLOWED BY LAW AND HAS BEEN THE ROUTINE FOLLOWED BY THE TAXPAYER IN RELIABLY OBTAINING EXTENSION TO FILE ITS TAX RETURN.THE TAXPAYER REQUESTED THAT THE CPA FIRM PREPARE AND FILE AN EXTENSION FOR THE TAXPAYER'S 2024 FORM 990. THE TAXPAYER HAD NO REASON TO EXPECT THAT THIS EXTENSION REQUEST WAS NOT ACCURATELY ENTERED INTO THE DUE DATE TRACKING SYSTEM OF THE CPA FIRM. HOWEVER, THE NOTICE GENERATED BY THE COMPUTERIZED DUE DATE TRACKING SYSTEM WAS SOMEHOW NOT GENERATED FOR THE TAXPAYER'S 2024 FORM 990. THIS WAS IN PART DUE TO THE PARTNER IN CHARGE OF THE TAX-EXEMPT GROUP BEING OUT ON MEDICAL LEAVE. THUS, NO REQUEST FOR EXTENSION OF TIME FOR FILING WAS SUBMITTED TO THE GOVERNMENT.ONCE THE TAXPAYER BECAME AWARE OF THIS MISTAKE, THE ORGANIZATION CONTRACTED ITS CPA TO PREPARE THE 2024 FORM 990. THE CPA FIRM HAS NOW ENTERED THE CLIENT'S FORM 990 DUE DATE IN THE COMPUTERIZED ANNUAL FILING DUE DATE SYSTEM, WHICH IS OVERSEEN BY SENIOR MEMBERS OF OUR FIRM, TO AVOID ANY RELATED FILING ISSUES FOR FUTURE YEARS.IN SUMMARY:1. THE TAXPAYER HAS CONSISTENTLY FILED ITS TAX RETURNS ON TIME FOR MANY YEARS.2. THE TAXPAYER EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE.3. THE TAXPAYER MADE DILIGENT EFFORT TO FILE THE EXTENSION ON TIME.4. THE TAXPAYER'S ABILITY TO EXERCISE SUCH CARE WAS IMPACTED BY MEDICAL CIRCUMSTANCES.5. THE EXTENSION WENT UNFILED THROUGH AN ISOLATED OVERSIGHT OF AN EMPLOYEE AT THE CPA FIRM AND DUE TO A SYSTEM ISSUE AT THE CPA FIRM.6. THE TAXPAYER HAS TAKEN STEPS TO ENSURE THAT NO SUCH RETURN PREPARATION OVERSIGHTS OCCUR IN FUTURE YEARS.THE COURT HAS PREVIOUSLY HELD THAT CIRCUMSTANCES SIMILAR TO THOSE RELATED HEREIN ESTABLISH A SATISFACTORY AFFIRMATIVE DEMONSTRATION OF REASONABLE CAUSE. SEE SCHULKEN BROTHERS PAPER STOCK CO, A CORPORATION, V UNITED STATES OF AMERICA, DEFENDANT, 77-2 USTC PARA. 9712 AND CARNIE-GOUDIE MANUFACTURING CO., INC., PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT, 18BTA893. THUS, THE PENALTY FOR LATE FILING IS NOT APPLICABLE.BASED ON THE REASONABLE CAUSE INFORMATION THAT WE HAVE PROVIDED, WE THEREFORE REQUEST THAT ALL LATE FILING PENALTIES AND INTEREST RELATED TO THE 2024 FORM 990, BE ABATED PER IRC SEC 6652. THANK YOU VERY MUCH FOR YOUR COOPERATION IN THIS MATTER.