2022-09-16T11:49:44-07:00 2021-12-31 371242916 Miller Hall and Triggs LLC 416 Main Suite 1125 Peoria IL 61602 990EZ 2021-01-01 263100769 WASHINGTON PARK DISTRICT FOUNDATION NFP WASH 3094449413 105 S Spruce Street Washington IL 61571 James Bremner President 3094449413 2022-04-12 1 Richard M Joseph P01692188 3096719600 2022-09-14 0 11 0 AAL2 2021 2022-09-23 18:48:47Z X X X X 31837 X 27174 0 0 0 0 0 0 0 4663 0 4663 0 0 0 0 31837 17004 0 0 15 0 0 30970 47989 -16152 115290 25000 124138 90290 74138 25000 50000 0 0 115290 124138 0 0 115290 124138 The purpose of the Washington Park District Foundation (NFP) is to foster public interest in community recreational facilities and the enhancement, development, and maintenance of such recreational facilities. Disbursement to Washington Park District 0 2671 Disbursement to Washington Park District 0 5000 Purchase of trees 0 5043 Payment to Coach Cliff's Gaga Ball Pits for purchase of gaga ball pit 0 2949 Payment to Dogs On It Parks for purchase of equipment for dog park 0 1291 Payment to Washington Park District, a supported organization, as a scholarship to allow a child to participate in the softball program 0 50 17004 James Bremner President 10 0 0 0 Matt Moehle Director 1 0 0 0 Lorelei Cox Treasurer 1 0 0 0 Jeff Schulz Director 1 0 0 0 Brian Tibbs Secretary 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 IL Brian Tibbs 105 S Spruce Street Washington IL 61571 3094449413 0 0 0 0 0 0 0 0 0 0 0 NONE NONE 1 X X 1 Washington Park District an Illinois municipal corporation 362690458 6 1 7721 0 1 7721 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 Schedule A, Part IV, Section A, Line 11a Matt Moehle, one of the directors of the organization, donated $5,000 as a contribution for operation of the pool operated by Washington Park District, the organization's supported organization. Matt Moehle also serves as a commissioner on the Washington Park District Board of Commissioners. Form 990-EZ, Part I, Line 10 - Paid $7,671.35 to Washington Park District, a supported organization; paid $2,949.10 to Coach Cliff's Gaga Ball Pits for purchase of a gaga ball pit; paid $5,043.00 to Stoneleaf Nursery for purchase of trees; paid $1,291.00 to Dogs On It for purchase of equipment for dog park; paid $50.00 to Washington Park District, a supported organization, as a scholarship to allow a child to participate in softball program. Form 990-EZ, Part I, Line 16 - Other Expenses Paid $26,864.05 for land and improvements of park property under oral installment contract; paid $955.66 in real estate taxes; paid $2,565.00 for memorial bricks, paid $585.00 for memorial pavers Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets or Fund Balances: Acquired an interest in park property pursuant to oral installment contract; which such property is eventually to be utilized as a park. I am writing to you today in regard to correspondence 0973195982 sent on September 6, 2022. This letter is to serve as an explanation of reasonable cause for why the Washington Park District Foundation ("WPDF") did not initially comply with the electronic filing requirement for 990-EZ forms and to request an abatement of any penalties accrued regarding this matter. First, WPDF acted in a responsible manner before and after the failure to comply with the electronic filing requirement. WPDF exercised the reasonable care that a reasonably prudent person would use to determine its filing obligations. Without knowledge of the new law requiring electronic filing for exempt organizations, WPDF filed its 2021 990-EZ return in the same manner it had always done. By filing a complete and accurate electronic return within ten days of receiving your letter, WPDF is acting to remove the cause of the failure and rectify the failure as promptly as possible after the failure was discovered. Pursuant to 26 CFR § 301.6724-1(d)(ii)(D), a failure may be rectified by filing or correcting the information return. WPDF is now advised of the requirement and will adapt its procedure to comply for future filings as well. Further, there are significant mitigating factors for the failure to comply with 26 USC 6033(n). Principally, WPDF had never been required to file a 990-EZ electronically before. The legislature allowed a postponed transitional relief for small exempt organizations and paper filings of 990-EZ returns were permitted for a tax year ending before July 31, 2021. WPDF was unaware of the new requirement to file 990-EZ returns electronically until receipt of your correspondence. WPDF has an established history of complying with the information reporting requirements and has not incurred a penalty. The electronic filing of the 990-EZ was submitted on Friday, September 16, 2022 using Form 990 Online software, an approved IRS e-file provider.