2022-09-20T13:35:11-05:00 2020-12-31 223271712 MERCADIEN PC PO BOX 7648 PRINCETON NJ 085437648 990PF 2020-01-01 454035898 LAMBERTVILLE HALL FOUNDATION INC LAMB 6094604630 55 BRIDGE STREET LAMBERTVILLE NJ 08530 SHERRI DAUGHERTY TRUSTEE/CO-CHAIR 6094604630 2022-09-20 1 SHERRI DAUGHERTY 999009999 LOVEPREET BUTTAR CPA P01329403 6096899700 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z X 1944933 X 0 X 44 44 0 0 51612 0 51612 51656 44 51612 0 0 0 0 8500 0 8500 0 4346 0 4346 0 52703 0 0 198989 0 38766 0 264538 0 51612 0 0 0 264538 0 51612 0 -212882 44 0 23990 6480 6480 153093 10137 10137 2281566 357431 1976838 1924135 1924135 3894 4181 4181 2157815 1944933 1944933 30 30 900 900 930 930 X 2156885 1944003 2156885 1944003 2157815 1944933 2156885 -212882 0 1944003 0 1944003 1 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 NJ DE 1 1 0 1 0 1 LAMBERTVILLEMUSICALHALL.ORG JAMIE DELACRUZ 6094604630 12 W MECHANIC STREET UNIT 2A NEW HOPE PA 18938 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 KEVIN DAUGHERTY 55 BRIDGE STREET LAMBERTVILLE NJ 08530 TRUSTEE/ CO-CHAIR/ TREASURER 2.00 0 0 0 SHERRI DAUGHERTY 55 BRIDGE STREET LAMBERTVILLE NJ 08530 TRUSTEE/ CO-CHAIR/ SECRETARY 2.00 0 0 0 NONE 0 NONE 0 DEDICATED TO PROVIDING AFFORDABLE PROGRAMS AND SERVICES, COMMUNITY CENTERED THEATRICAL AND MUSICAL ENTERTAINMENT FOR RESIDENTS AND VISITORS OF LAMBERTVILLE, NEW JERSEY AND ITS SURROUNDING COMMUNITIES. 0 0 0 36684 0 36684 0 0 36684 550 36134 1807 X 0 0 0 0 0 2014-07-17 X 0 0 0 0 0 0 0 0 0 0 0 0 368 700 1068 0 0 0 0 0 0 0 368 700 1068 1944933 2157815 2210383 2262974 8576105 1944933 2157815 2210383 2262974 8576105 0 0 0 0 0 KEVIN DAUGHERTY SHERRI DAUGHERTY X 0 0 14 44 REIMBURSEMENT OF EXPENSES 51612 0 44 51612 51656 11 IN 2020, LAMBERTVILLE HALL FOUNDATION (LHF) WAS NOT INDEPENDENTLY 11 OPERATIONAL. THE FACILITY WAS USED BY THE BUCKS COUNTY PLAYHOUSE 11 THEATRE (BCPT) FOR REHEARSAL AND EDUCATIONAL PROGRAMMING. ACCORDINGLY, 11 BCPT REIMBURSED THE OPERATIONAL EXPENSES IN LIEU OF PAYING A RENTAL OR 11 SIMILAR FEE. REIMBURSEMENT USED TO OFFSET EXPENSES SO EXPENDITURE 11 RESPONSIBILITY BY BRIDGE STREET FOUNDATION CAN BE MAINTAINED BETWEEN 11 THE TWO SISTER OPERATING FOUNDATIONS (LHF AND BCPT). 0 0 0 0 0 0 0 0 0 0 ACCOUNTING 8500 0 8500 0 CONTROLLED ENTITIES FORM 990-PF, PAGE 5, PART VII-A, LINE 11 NAME OF THE CONTROLLER ENTITY: LAMBERTVILLE HALL LLCEIN NUMBER: 36-4711845ADDRESS: 55 BRIDGE STREET, LAMBERTVILLE, NJ 08530EXCESS BUSINESS HOLDING: NO IRS NOTICE REFERENCE #: 0422897271LTR 2697CWE ARE WRITING TO YOU REGARDING THE NOTICE REFERENCED ABOVE WHERE THE 990-PF FOR THE YEAR ENDED DECEMBER 31, 2020 WAS NOT ACCEPTED BECAUSE IT WAS FILED IN PAPER. THE DECEMBER 31, 2020 RETURN WAS DUE NOVEMBER 15, 2021. THERE WAS AN ATTEMPT TO E-FILE THE 2020 RETURN ON NOVEMBER 11, 2021. SUBSEQUENT TO THIS DATE, THERE WERE PHONES CALLS WITH AN IRS AGENT TO ATTEMPT TO E-FILE THIS RETURN. IN ORDER TO ATTEMPT TO FILE TIMELY, THE RETURN WAS PAPER-FILED. DURING THE 2021 RETURN PREPARATION, WE IDENTIFIED AND CHANGED THE FORM 990-PF, PART VI, LINE 1A TO BE CONSISTENT WITH WHAT THE IRS HAD IN THEIR RECORDS. ONCE THIS CHANGED WAS MADE, THE 2021 RETURN WAS E-FILED AND ACCEPTED. THE SAME BOX HAS BEEN FIXED ON THE 2020 RETURN TO ALLOW THIS RETURN TO BE E-FILED. BASED ON THESE FACTS, WE BELIEVE THE FORM 990 WAS FILED BEFORE ITS DUE DATE HOWEVER DUE TO THE ISSUES MENTIONED ABOVE, THE E-FILE WAS NOT PROCESSED. BASED ON THE ABOVE FACTS, THE RETURN WAS FILED AND SUBMITTED TO THE IRS. ACCORDINGLY, WE BELIEVE THAT WE QUALIFY FOR ABATEMENT OF ANY PENALTIES UNDER THE REASONABLE CAUSE STATUTES. WE RESPECTFULLY REQUEST ABATEMENT OF ANY ASSESSED PENALTIES. STATEMENTS OF LAWPROVISIONS EXIST REGARDING WAIVER OF PENALTIES, NAMELY, WAIVING THE PENALTY FOR A FAILURE RELATING TO REASONABLE CAUSE WHICH IS NOT DUE TO WILLFUL NEGLECT.UNDER THIS STANDARD, THE PENALTY IS WAIVED FOR REASONABLE CAUSE ONLY IF THE FILER ESTABLISHES THAT EITHER:I. THE FILER EXERCISED REASONABLE CARE, WHICH IS THAT STANDARD OF CARE THAT A REASONABLY PRUDENT PERSON WOULD USE UNDER THE CIRCUMSTANCES IN THE COURSE OF ITS BUSINESS IN DETERMINING ITS FILING OBLIGATIONS AND IN HANDLING ACCOUNT INFORMATION SUCH AS ACCOUNT NUMBERS AND BALANCES, ANDII. THAT THE FILER UNDERTOOK SIGNIFICANT STEPS TO AVOID OR MITIGATE THE FAILURE.MOREOVER, THE FILER MUST ESTABLISH THAT THE FILER ACTED IN A RESPONSIBLE MANNER, BOTH BEFORE AND AFTER THE FAILURE OCCURRED. ACTING IN A RESPONSIBLE MANNER MEANS:A. REQUESTING APPROPRIATE EXTENSIONS OF TIME TO FILE, WHEN PRACTICABLE, IN ORDER TO AVOID THE FAILURE, (IT WAS UNDERSTOOD THAT THE APPROPRIATE EXTENSIONS HAD BEEN FILED IN A TIMELY MANNER PER ABOVE)B. ATTEMPTING TO PREVENT AN IMPEDIMENT OR A FAILURE, IF IT WAS FORESEEABLE,C. ACTING TO REMOVE AN IMPEDIMENT OR THE CAUSE OF A FAILURE, ONCE IT OCCURRED, ANDD. RECTIFYING THE FAILURE AS PROMPTLY AS POSSIBLE ONCE THE IMPEDIMENT WAS REMOVED OR THE FAILURE WAS DISCOVERED.BOTH THE ORGANIZATION AND THE PROFESSIONAL TAX ADVISOR EXERCISED DUE DILIGENCE IN MAKING SURE THE RETURN WAS FILED BEFORE THE EXTENDED DUE DATE. IN ADDITION, A HISTORY OF COMPLIANCE WITH THE TAX LAWS OF THE UNITED STATES REGARDING THE FILING OF THE ORGANIZATION'S FORM 990. THE FOUNDATION HAS FILED ITS PRIOR FORMS 990 ON A TIMELY BASIS.CONCLUSIONWE REQUEST CONSIDERATION FOR ABATEMENT OF ALL PROPOSED PENALTIES FOR THE ABOVE NAMED TAXPAYER IN THIS REQUEST FOR ABATEMENT FOR THE FOLLOWING REASONS:1. ALL ACTIONS TAKEN BY THE ORGANIZATION ARE REPRESENTATIVE OF GOOD FAITH AND DUE DILIGENCE IN COMPLYING WITH THE INCOME TAX LAWS OF THE UNITED STATES OF AMERICA. TAX COMPLIANCE BURDENS PLACED ON NON-PROFIT ORGANIZATIONS ARE SUCH THAT IT IS AN ORDINARY COURSE TO HIRE PROFESSIONAL TAX ADVISORS TO ENSURE COMPLIANCE WITH THE TAX LAWS.2. THERE WAS NO INJURY TO ANY PARTY INVOLVED WITH THE FILING OF THE RETURNS AND EXTENSION FORMS. THE RETURN WAS FILED TIMELY BASED ON THE EXTENDED DUE DATE. 3. THE TAXPAYER HAS A HISTORY OF COMPLIANCE WITH THE TAX LAWS OF THE UNITED STATES OF AMERICA.PLEASE ACCEPT THIS EXPLANATION, AS REQUESTED IN THE NOTICE REFERENCED ABOVE, ALONG WITH THE FILING OF THE 2020 RETURN. OTHER INTANGIBLE 1344 1121 1121 DUE FROM AFFILIATE 2550 3060 3060 SECURITY 1036 0 1036 0 INSURANCE 30700 0 30700 0 TECHNOLOGY 1425 0 1425 0 REPAIRS AND MAINTENANCE 1398 0 1398 0 UTILITIES 3884 0 3884 0 LICENSE FEES 323 0 323 0 RETURN OF UNSPENT GRANT FUNDS 160000 0 0 0 AMORTIZATION 223 0 0 0 REIMBURSEMENT OF EXPENSES 51612 51612 DUE TO BSF 900 900 PROPERTY TAXES 4346 0 4346 0