Kenai Peninsula Soccer Club Inc

“No review was or will be conducted.”

“No documents available to the public.”

“This explanation is added to the tax return to request a full abatement for this late filing requirement. This tax entity has been filing the annual postcard Form 990-N for the past several years.During the current year ending September 30, 2024, the entitys gross receipts increased over $50,000 for the first time in over a decade, which required them to file either a Form 990EZ or a Form 990.During the year ending September 30, 2024, the entity applied for gaming permissions with the State of Alaska Department of Revenue, allowing them to participate in the Alaska Lotto (a game of chance) and conduct local raffles for their sports team as a fundraising effort. All of this occurred, but the current Board President was unaware of the change in filing requirements until a new board member was added as an officer and informed the current board president of this requirement.By the time the entity contacted their local tax preparer to file extensions by the May 15, 2025, deadline, the tax preparer realized that Kenai Peninsula Soccer Club Inc was not a calendar-year-end entity (12/31/2024), but rather a September 30th year-end. They also realized that the filing date for the extension was actually due by 02/15/2025. As their new tax preparer and a local CPA in the Soldotna area where this entity operates, I started working with the entity after they switched from their previous contact, who was even unable to locate this entity on the IRS.gov website to determine its exempt status. I began working with the KP Soccer Team in May 2025 by meeting with the Board Treasurer and another board member to discuss how their accounting books need to be organized and reconciled prior to filing their Form 990 and Form 990-T for the 2023 tax year, ending September 30, 2024. With the help of a few volunteers, we managed to get the booksin order so that we could file them. I understand the entity filed later than the due date of 02/15/2025, but we aimed to file by the extended deadline of 08/15/2025, as if that extension was properly filed.On behalf of this entity, I request abatement for the late filing of these returns as a first-time occurrence. Working with nonprofit entities in small communities that are unfamiliar with tax filing deadlines and requirements presents a significant learning curve for first-time offenses. I plan to continue working with this entity as their new CPA and tax preparer, ensuring timely filing of extensions and returns in the future. I appreciate your time and consideration in this manner.Stephanie Lambe, CPAPTIN P01273106”

“This explanation is added to the tax return to request a full abatement for this late filing requirement. This tax entity has been filing the annual postcard Form 990-N for the past several years.During the current year ending September 30, 2024, the entitys gross receipts increased over $50,000 for the first time in over a decade, which required them to file either a Form 990EZ or a Form 990.During the year ending September 30, 2024, the entity applied for gaming permissions with the State of Alaska Department of Revenue, allowing them to participate in the Alaska Lotto (a game of chance) and conduct local raffles for their sports team as a fundraising effort. All of this occurred, but the current Board President was unaware of the change in filing requirements until a new board member was added as an officer and informed the current board president of this requirement.By the time the entity contacted their local tax preparer to file extensions by the May 15, 2025, deadline, the tax preparer realized that Kenai Peninsula Soccer Club Inc was not a calendar-year-end entity (12/31/2024), but rather a September 30th year-end. They also realized that the filing date for the extension was actually due by 02/15/2025. As their new tax preparer and a local CPA in the Soldotna area where this entity operates, I started working with the entity after they switched from their previous contact, who was even unable to locate this entity on the IRS.gov website to determine its exempt status. I began working with the KP Soccer Team in May 2025 by meeting with the Board Treasurer and another board member to discuss how their accounting books need to be organized and reconciled prior to filing their Form 990 and Form 990-T for the 2023 tax year, ending September 30, 2024. With the help of a few volunteers, we managed to get the booksin order so that we could file them. I understand the entity filed later than the due date of 02/15/2025, but we aimed to file by the extended deadline of 08/15/2025, as if that extension was properly filed.On behalf of this entity, I request abatement for the late filing of these returns as a first-time occurrence. Working with nonprofit entities in small communities that are unfamiliar with tax filing deadlines and requirements presents a significant learning curve for first-time offenses. I plan to continue working with this entity as their new CPA and tax preparer, ensuring timely filing of extensions and returns in the future. I appreciate your time and consideration in this manner.Stephanie Lambe, CPAPTIN P01273106”