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      <PreparerPersonNm>Norman Klonowski CPA</PreparerPersonNm>
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        <PersonNm>Luke Carter</PersonNm>
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        <PersonNm>Julian Balmer</PersonNm>
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        <PersonNm>Anthony Braun</PersonNm>
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        <PersonNm>JC Carry</PersonNm>
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        <PersonNm>Syrus Baker</PersonNm>
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        <PersonNm>Drew Schinder</PersonNm>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Grantee: Alpha Sigma Phi Fraternity, Inc. 710 Adams Street, Carmel, IN. 46032. Amount: $24,435. Relationship: Central Organization. Classification: Payment to Affiliate: Dues, Insurance, and Brotherhood Activities.</ExplanationTxt>
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      <ExplanationTxt>The Theta Eta Chapter is requesting an abatement of any penalties or late filing fees for the late filing of our TY22 (FY 23 6/30/23) tax Form 990-EZ, for "reasonable cause". I acknowledge and sincerely apologize for the late filing of our Chapter's FY 23 tax Form 990-EZ. The Theta Eta Chapter is a tax exempt organization operating under IRS Code Section 501c7. Theta Eta is a college fraternity supported by dues paying members to provide an opportunity for members to commingle, engage in personal contact, pursue common goals, and aspirations. Personally, I am the VP of Finance for the Chapter, and I am responsible for the ultimate filing of the tax Form 990-EZ. The governance responsibilities of a college fraternity are extremely fluid due to officers continually being in transition annually due to graduation from school. This I believe was the primary reason why the tax return is being filed late. I took corrective action (completion/filing the tax return) as soon as I became aware of the 990 filing requirements. Unfortunately, such corrective action was also protracted since our current governance structure had to familiarize itself with the detailed Form 990-EZ informational filing requirements, aligning our historical financial information with the 990 requirements, along with an associated search for a Certified Professional Accountant (CPA) for tax return preparation/assistance. Going forward, Theta Eta intends to comply with all Form 990 filing requirements. Finally, I have designed procedures to ensure that future officer transition will include the Form 990 filing requirements and associated completion procedures. Again, I sincerely apologize and hope that you will consider the abatement of any penalties or late filing fees owed for "reasonable cause". I am willing to provide any clarifications that you may require. Please feel free to contact me at 559-906-1134. Sincerely, Brett Jensen, VP of Finance, Alpha Sigma Phi Fraternity Theta Eta Chapter</ExplanationTxt>
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