2022-05-31T07:33:24-07:00 2021-06-30 310965171 Manley Burke LPA 225 W Court St Cincinnati OH 45202 990 2020-07-01 834032977 Friends of ReGeneration Schools FRIE 5137636750 5158 Fishwick Dr Cincinnati OH 45216 Elissa Klein Executive Director 2022-05-31 true Elissa Klein 999009999 John Christopher P01833277 5137636748 2 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z 5158 Fishwick Dr Cincinnati OH 45216 424070 false X N/A X 2019 OH Friends of ReGeneration Schools was formed as a supporting organization exclusively for the benefit of and to support the charitable and educational purposes of ReGeneration Schools Ohio and ReGeneration Schools in conformance with I.R.C. 501c3. 4 4 0 0 131954 146058 292116 0 0 146058 424070 0 0 0 0 0 145482 390709 145482 390709 576 33361 4196080 4472618 3363871 3607048 832209 865570 Friends of ReGeneration Schools was formed as a supporting organization exclusively for the benefit of and to support the charitable and educational purposes of ReGeneration Schools Ohio and ReGeneration Schools in conformance with I.R.C. 501c3. false false N/A There were no program service expenses during the organization's initial year. true false false false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true true true false false true 0 0 true 0 false false false false false false false 0 false false false false false false false X 4 4 false false false false false false false true true false false true false true true false false false X X Elissa Klein 7737789455 5158 Fishwick Dr Cincinnati OH 45216 X Jamilah Hackworth President 40.00 0.00 X X 0 0 0 Laura Moses Vice President 5.00 0.00 X X 0 0 0 Matthew Walter Treasurer 5.00 0.00 X X 0 0 0 David A Tolentino Secretary 5.00 0.00 X X 0 0 0 Elissa Klein Executive Dir. 0.00 0.00 X 0 0 0 0 false false false 0 131954 131954 Rent income 532000 292116 292116 292116 0 0 0 0 0 0 0 0 0 424070 292116 0 0 0 0 0 0 0 0 0 0 0 1470 1470 0 0 0 0 1921 1921 0 0 0 0 44391 44391 0 0 0 226484 226484 0 116443 116443 0 0 390709 0 390709 0 25773 191227 0 0 0 0 0 0 0 127793 250188 4260089 228886 4042513 4031203 0 0 0 0 1 0 4196080 4472618 2613871 2741301 750000 865747 3363871 3607048 X 832209 865570 832209 865570 4196080 4472618 33361 X false false false X X 2 ReGeneration Schools Ohio 832110904 2 false 0 0 ReGeneration Schools 474287191 2 false 0 0 2 0 true false false false false false false false false false false false false false false true false 5000 5000 1733652 107810 1625842 2499615 114482 2385133 21822 6594 15228 4031203 Loan due to related party 865747 865747 Form 990, Part VI, Line 11b: Form 990 Review Process All directors are provided a copy prior to filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Organization has adopted a conflict of interest policy. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Upon request Reasonable casue statement for late filing Internal Revenue Code Section 6652 states that a penalty will be asserted for late filing unless it is shown that such failure is due to reasonable cause and not willful neglect. Reasonable cause is based on all the facts and circumstances in each situation. Taxpayer alleges reasonable cause due to the following factors: (i) unexpected turnover in the organizations leadership, and (ii) a lack of professional expertise or institutional knowledge regarding Taxpayers obligation for filing returns. Fiscal year 2019 was Taxpayers first tax year and thus its first-time filing Form 990. Taxpayers founding managing director was responsible for handling the 990 and all financial records. However, the founding director did not understand Taxpayers filing requirements and ultimately left the organization shortly after its first tax year. Furthermore, Taxpayer was unaware the founding director had not prepared or engaged a professional to prepare and file Form 990. Furthermore, the managing director did not keep financial records up to date and completer, unbeknownst to the board. Taxpayers failure to timely file its returns can be attributed to the fact that its founding director did not have professional expertise or institutional knowledge regarding Taxpayers filing obligations, and not to any conscious intentional failure or reckless indifference on the part of Taxpayer or its officers. Reasonable cause is based on all the facts and circumstances in each situation. It is reasonable that an ordinarily prudent volunteer without specific expertise or institutional knowledge would generally lack knowledge regarding the filing obligations of a nonprofit corporation. As a result, reasonable cause exists for Taxpayers failure to timely file its returns and, as such, the penalties imposed for failure to timely file for the tax year at issue should be abated. Immediately upon discovering that its Form 990 was not filed, Taxpayer sought out counsel and engaged legal counsel to assist with preparing its 990s. Taxpayer also engaged a business management company to build out its financial records and ensure future financials are recorded correctly. This business management company was unable to access many of the financial records initially, as the managing director of Taxpayer was the only person with access. Thus, there was a delay in gathering financial information in order to prepare Form 990. Moreover, Taxpayers staff began formulating policies and procedures to help the officers comply with the filing requirements applicable to the Taxpayer moving forward. Taxpayer respectfully requests that any potential penalties, together with all interest accruing thereon, be abated. 5158 Fishwick LLC 5158 Fishwick Dr Cincinnati OH 45216 834054243 Title holding OH 1 false false false false false false false false false false false false false false false false false false false false false Internal Revenue Code Section 6652 states that a penalty will be asserted for late filing unless it is shown that such failure is due to reasonable cause and not willful neglect. Reasonable cause is based on all the facts and circumstances in each situation. Taxpayer alleges reasonable cause due to the following factors: (i) unexpected turnover in the organizations leadership, and (ii) a lack of professional expertise or institutional knowledge regarding Taxpayers obligation for filing returns. Fiscal year 2019 was Taxpayers first tax year and thus its first-time filing Form 990. Taxpayers founding managing director was responsible for handling the 990 and all financial records. However, the founding director did not understand Taxpayers filing requirements and ultimately left the organization shortly after its first tax year. Furthermore, Taxpayer was unaware the founding director had not prepared or engaged a professional to prepare and file Form 990. Furthermore, the managing director did not keep financial records up to date and completer, unbeknownst to the board. Taxpayers failure to timely file its returns can be attributed to the fact that its founding director did not have professional expertise or institutional knowledge regarding Taxpayers filing obligations, and not to any conscious intentional failure or reckless indifference on the part of Taxpayer or its officers. Reasonable cause is based on all the facts and circumstances in each situation. It is reasonable that an ordinarily prudent volunteer without specific expertise or institutional knowledge would generally lack knowledge regarding the filing obligations of a nonprofit corporation. As a result, reasonable cause exists for Taxpayers failure to timely file its returns and, as such, the penalties imposed for failure to timely file for the tax year at issue should be abated. Immediately upon discovering that its Form 990 was not filed, Taxpayer sought out counsel and engaged legal counsel to assist with preparing its 990s. Taxpayer also engaged a business management company to build out its financial records and ensure future financials are recorded correctly. This business management company was unable to access many of the financial records initially, as the managing director of Taxpayer was the only person with access. Thus, there was a delay in gathering financial information in order to prepare Form 990. Moreover, Taxpayers staff began formulating policies and procedures to help the officers comply with the filing requirements applicable to the Taxpayer moving forward. Taxpayer respectfully requests that any potential penalties, together with all interest accruing thereon, be abated.