Mackler-Goding Foundation
EIN 844137965About
Mackler-Goding Foundation (EIN: 84-4137965) respectfully requests abatement of any penalties for late filing of Form 990-PF for taxable year ending December 31, 2020 because the delay was inadvertent, unintended, and due to reasonable causes. Treasury Regulations section 301.6651-1(c)(1) defines reasonable cause by asking whether the taxpayer exercised ordinary business care and prudence. The Foundation exercised care and prudence in seeking a reputable firm knowledgeable about exempt organizations to prepare its Form 990-PF for tax period ending 12/31/2020. The Foundation's 2020 Form 990-PF short period initial return was timely filed on 5/11/2021. The return was mailed to the IRS, but was returned and the foundation has now been instructed to submit the return via electronic filing. The Foundation's administrator submitted the return for paper filing initially because at the time the return was filed, the administrator believed that the IRS was unable to accept short period initial returns via e-file. It wasn't until the foundation received an IRS notice dated July 23, 2021, that the administrator became aware that the IRS now accepts short period initial returns via e-file. The foundation's administrator is now submitting the return via e-file, and the delay in filing Form 990-PF for the taxable year ending 2020is an administrative error, and no fault or willful neglect of the foundation. The administrator has policies and procedures in place to ensure that this will not occur in the future. According to the standards set forth in Rev. Proc. 92-85, we believe the Foundation's actions were reasonable and in good faith. These administrative actions were in no way an intentional disregard of the IRS rules and therefore entitled to abatement of any penalty. The organization acted in good faith in complying with the filing deadline and in rectifying the situation as soon as it was known. Therefore, we again request that no penalty be assessed for late filing.
Focus Areas
Application Information
Financial Trends
Giving Over Time
Total Assets Over Time
View financial data as table
| Year | Total Giving | Total Assets | Revenue | Grants |
|---|---|---|---|---|
| 2020 | N/A | $453K | $394K | N/A |
| 2022 | $10K | $625K | $18K | 6 |
| 2023 | $19K | $701K | $55K | 8 |
Grant Size Distribution
Based on 14 grants on record
Geographic Distribution
Officers & Directors
Grants Awarded (14 total)
| Purpose | ||||
|---|---|---|---|---|
| Brem Foundation to Defeat Brest Cancer | Silver Spring, MD | $4,000 | GENERAL & UNRESTRICTED | 2023 |
| Brem Foundation to Defeat Breast Cancer Inc | Silver Spring, MD | $3,000 | Empower Hour | 2022 |
| Pennsylvania State University | State College, PA | $3,000 | Eberly College of Science | 2022 |
| Jewish Federation of Sarasota | Sarasota, FL | $3,000 | GENERAL & UNRESTRICTED | 2023 |
| Nami | Sarasota, FL | $3,000 | GENERAL & UNRESTRICED | 2023 |
| The Free Library of Philadelphia | Philadelphia, PA | $2,000 | GENERAL & UNRESTRICTED | 2023 |
| John Hopkins | Baltimore, MD | $2,000 | GENERAL & UNRESTRICTED | 2023 |
| Sarasota Jewish Theater | Sarasota, FL | $2,000 | GENERAL & UNRESTRICTED | 2023 |
| Gulf Coast Community Foundation Inc | Venice, FL | $1,500 | Sunshine from Darkness INC. | 2022 |
| Sunshine From Darkness | Sarasota, FL | $1,500 | GENERAL & UNRESTRICTED | 2023 |
| St Jude Childrens Hospital | Arlington, VA | $1,200 | GENERAL & UNRESTRICTED | 2023 |
| Communities for a Better Environment | Huntington Pk, CA | $1,000 | General & Unrestricted | 2022 |
| Independent Opera Company | N Hollywood, CA | $1,000 | General & Unrestricted | 2022 |
| The Free Library of Philadelphia | Philadelphia, PA | $1,000 | General & Unrestricted | 2022 |