Sports Leadership and Management Inc

“Academica dade llc and academica broward llc, both educational service and support provider companies, provide professional services and related support to charter schools, including, but not limited to, academic support, facility development and compliance, human resource and payroll coordination, regulatory compliance, legal and corporate upkeep, bookkeeping and accounting, budgeting, and financial reporting.”

“The organization reviews the contents of the form 990 before submitting to the internal revenue service.”

“The organization requires that all officers and/or directors disclose any activity that may be a conflict of interest.”

“During the determination of compensation for officers and key employees, the organization reviews the officer's contract, budget, and performance.”

“This information is available to the general public via www.guidestar.org.”

“Sports leadership and management, inc 604 nw 12 th avenue miami, fl 33135 employer identification number: 27-1604001 for the year ending june 30th, 2022 sports leadership and management, inc is making the deminimis safe harbor election under reg. Sec. 1.263(a)-1(f).”

“Sports leadership and management, inc 604 nw 12 th avenue miami, fl 33135 employer identification number: 27-1604001 for the year ending june 30th, 2022 sports leadership and management, inc is electing to capitalize repair and maintenance costs under reg. Sec. 1.263(a)-3(n).”

“We are writing this letter to explain the reason for filing form 1128; application to adopt, change, or retain a tax year. We could not attach torm 1128 because the system does not let us to e-file the tax return with the attachment; however, we sent by certified mail.the taxpayer, sports leadership and management, inc., attempted to electronically file form 990 for the fiscal year ending june 30, 2022, however the return was rejected. The rejection message stated that the tax period ending date must match the data in the e-file database unless one of the following is true: 1. "final return/terminated checkbox is checked or 2. "initial return" checkbox is checked. The tax return being filed is neither a final nor initial return, which resulted in having to reach out to the exempt organizations tax law department. We spoke to agent 1001866413 who explained that upon retroactively reinstating the organization's tax-exempt status in january of 2023 the accounting period ending date was entered as december 31. According to the agent, this is appearing as a change in accounting period on the taxpayer's account, however, this accounting period is incorrect. We were informed that a completed form 1128 is required to request approval to change the accounting period to a fiscal year ending june 30, which the taxpayer has been using as it year end since inception. As such we completed and mailed the form 1128. Unfortunately, due to the time necessary to process the form we are unable to await approval before filing the form 990. In conclusion taxpayer is filing form 990 marked as a short year return (although it is for a full fiscal year july 1, 2021 to june 30, 2022) in order for it to get accepted by the electronic filing system.”

“The taxpayer is filing this form 990 for the period july 1 2021 to june 30 2022, however, page 1 of the return states the period as july 1 2021 to december 31, 2021. The reason for this inconsistency is due to an error in the taxpayer's year-end as reflected in the irs records. Please see schedule o form 1128 and year-end explanation for further details.”