2026-08-26T12:55:35Z 2026-06-30 990EZ 2025-07-01 882551250 WEST JESSAMINE HIGH SCHOOL CHEER BOOSTER CLUB WEST 5135945068 2101 WILMORE RD NICHOLASVILLE KY 403568917 Jessica Whalen President 5135945068 2026-08-26 2025 2025-03-06 01:10:19Z X X X X Booster Club 92569 92569 92569 90163 90163 2406 3527 5933 3527 5933 3527 5933 3527 5933 to fund competition related expenses for WJHS Cheer Wreaths Across America Handing gifts out to children's hospital 0 Jessica Whalen President 15.00 0 Ted Smith Vice President 3.00 0 Meribeth Hoagland Treasurer 3.00 0 Sarah Rodrigues Secretary 3.00 0 false false false false false 0 false false false false Meribeth Hoagland 2101 Wilmore Rd Nicholasville KY 40356 8594940205 false false false false false false false false false false false NONE 0 NONE 0 true X 0 0 0 0 94715 94715 0 0 0 0 94715 94715 94715 94715 1.00000 0.00000 X **RE: Request for Abatement of Penalties - Form 990-EZ for Tax Year 2025** To Whom It May Concern: On behalf of West Jessamine High School Cheer Booster Club, EIN 88-2551250 we respectfully request that the IRS abate any penalties associated with the late filing of our Form 990-EZ for the 2025 tax year based on reasonable cause. The delay in filing was the result of circumstances related primarily to a transition in organizational leadership and miscommunication regarding the organization's federal tax filing obligations. Prior leadership did not communicate accurate or complete information regarding the organization's filing requirements and tax-exempt status to the current leadership. As a result, the current leadership was not fully aware of the organization's outstanding filing responsibilities and the steps that needed to be taken to bring the organization into compliance. Once the current leadership became aware of the situation, we took steps to address the organization's outstanding federal tax matters. This included working to have the organization's 501(c)(3) tax-exempt status reinstated and addressing the necessary 2024 tax filing before proceeding with the subsequent filing obligations. The reinstatement process and resolution of the prior year's filing requirements required additional time and attention and contributed to the delay in filing the 2025 Form 990-EZ. The organization did not intentionally disregard its federal filing obligations, nor was the delay due to willful neglect. The current leadership made a good-faith effort to understand the organization's tax responsibilities, correct the issues inherited from prior leadership, restore the organization's exempt status, and bring its filings up to date. We have taken steps to improve our internal procedures and ensure that future federal filing deadlines and tax-exempt status requirements are properly monitored. Current leadership is now aware of the organization's filing obligations and is committed to timely filing all required returns and maintaining compliance with IRS requirements going forward. In light of these circumstances and the organization's good-faith efforts to correct the situation and become compliant, we respectfully request that the IRS consider the circumstances reasonable cause and abate any penalties assessed in connection with the late filing of the 2025 Form 990-EZ. All of our funds are used for our cheer team for items not covered by the school which include but not limited to uniforms, pom poms, signs, competition fees, transportation and related fees. Our cheer team not only supports their schools football and basketball team, they also compete at the regional, state and national level. Please consider waiving any fees and penalties so that our team can continue to cheer on their schoolmates but also continue to compete in the future. Thank you for your consideration of this request. Please contact us if any additional information or documentation is needed. Sincerely, Jessica Whalen President West Jessamine High School Cheer Booster Club EIN 88-2551250\