2026-06-03T14:40:33-07:00 2023-12-31 990EZ 2023-01-01 814090255 Chambrel Residents Association CHAM 7706587614 1000 Applewood Drive - C-308 Roswell GA 300761381 Douglas Halbert Treasurer 7706587614 2026-06-02 1 2023 2025-03-06 01:10:19Z X X X X 80356 X 79141 0 1215 0 0 0 0 0 0 0 0 0 0 0 0 80356 79141 0 0 0 0 0 1173 80314 42 304 0 346 304 346 0 0 0 0 304 346 0 0 304 346 Distribution of earmarked funds at donor's direction. Earmarked funds are donated to the Association to be distributed as gifts at the holiday season to those who have been supportive of the membership and purposes of the Association during the year. At no time have the individual gifts exceeded $2,400.00, substantially below the IRS allowed amount. One hundred twelve persons benefited. 79141 0 0 Douglas Brown President 25 0 0 0 Carmen Dickman Vice President 10 0 0 0 Rae Siders Secretary 15 0 0 0 Doug Halbert Treasurer 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0 GA Douglas J Halbert 1000 Applewood Drive C-308 Roswell GA 300761381 7706587614 0 0 0 0 0 0 0 0 Form 990-EZ, Part I, Line 10 Managed earmarked funds to provide gifts, not to exceed $3,000, during the holiday season each year to persons who have been supportive of the membership and purposes of the Association. The Association serves only as a fiduciary agent in receiving and distributing these funds. All funds were distributed on December 12, 2023 to 112 designated individuals with the smallest gift being $3.00 and the largest being $2,131.00. Form 990-EZ, Part I, Line 16 Office of the President expenses = $16.00; Office of the Treasurer expenses = $87.00; Rose project expenses = $50.00; Memory Garden Committee expenses = $633.00; Library Committee expenses = $313.00; Sunshine Committee expenses = $42.00; Wagon project expenses = $82.00. Total operating expenses = $1,173.00. On June 18, 2025, the Association filed form 8976, Notice of Intent to operate as a tax-exempt organization. We did not receive the approval letter for 501(c)(7) tax-exempt status from the IRS (Letter 948 Rev. 2-2025) until January 29, 2026. After a telephone conversation with an IRS agent in January 2026, our former president was encouraged to file tax returns for 2023 and 2024, which was subsequently done. However, the approval letter from IRS was not in our file and the returns were rejected with the cause being that we were not a tax-exempt organization. After numerous conversations by phone with IRS agents in the months between January and May, 2026, we were assured that we were tax-exempt, but to wait 4-6 weeks before refiling to insure all correspondence would be in our file. The forms 990EZ for 2024 and 2025 have been refiled and accepted. This is the filing for 2023. We feel we should not be penalized because we filed in the procedure directed by IRS agents.