OK, so lets say it's not a WP or PB, but the pitcher's lack of attention to the runner of 3B who is attempting a delayed steal. If the runner makes it home, even with the pitcher attempting to make a throw, do you award the runner the steal? Going from 10U to 12U the runners were then allowed to attempt a steal of home and a few coaches played the game this way. I saw this done to our 14U team TWICE because the pitcher wasn't paying attention to the runner on 3B.
That would in fact be a steal of home.