2024-05-30T07:22:01-07:00 2023-07-31 990 2022-08-01 510207538 Sigma Chi Fraternity Eta Upsilon Chapter SIGM 8478693655 500 Fraternity Row College Station TX 77845 Jacob Mckenzie VP of Finance 8478693655 2024-05-29 1 Jacob Mckenzie 999009999 1 Norman Klonowski CPA P02269573 5869426583 2024-05-29 X 1 11 1 AAL2 X 2022 2023-04-26 12:10:37Z Reid Turner 500 Fraternity Row College Station TX 77845 920444 0 0008 X http://www.aggiesigmachi.com X 1976 TX Social Club - Fraternity. 230 members. 6 6 0 230 24 0 78813 49919 912340 870501 0 24 -18682 -101099 972471 819345 54727 56517 0 0 0 0 0 0 0 883707 776504 938434 833021 34037 -13676 84890 71214 0 0 84890 71214 The mission of Sigma Chi Eta Upsilon is to develop values based leaders committed to the betterment of character, campus, and community. 0 0 870501 Program service revenues consist of Membership Dues and Assessments. Such program service revenue is primarily used for: Social Events and Gatherings, Member Education and Enrichment, Recruitment, and Community Service, along with facilitating members' Occupancy and Meal obligations. 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 3900 0 0 0 0 X 6 6 1 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 X Jacob McKenzie 8478693655 500 Fraternity Row College Station TX 77845 X Al Kozman President (start Jan 23) 30 0 X X 0 0 0 Spencer Stull President (end Dec 22) 30 0 X X 0 0 0 Thomas Cooper Vice President (start Jan 23) 20 0 X X 0 0 0 Luke Bivens Vice President (end Dec 22) 20 0 X X 0 0 0 Michael Hirsch Treasurer #1 (start Jan 23) 20 0 X X 0 0 0 Cam Quillici Treasurer #2 (start Jan 23) 20 0 X X 0 0 0 AJ Kozman Treasurer #1 (end Dec 22) 20 0 X X 0 0 0 Nick Arriazza Treasurer #2 (end Dec 22) 20.00 0 X X 0 0 0 Connor Hambrick Risk Manager (start Jan 23) 15 0 X X 0 0 0 Ethan Bivens Risk Manager (end Dec 22) 15 0 X X 0 0 0 Walker Gore Secretary (start Jan 23) 12 0 X X 0 0 0 Thomas Cooper Secretary (end Dec 22) 12 0 X X 0 0 0 0 0 0 0 0 0 0 0 0 0 49919 0 0 0 0 49919 Membership Dues and Assessments 813410 870501 870501 0 0 0 0 0 0 870501 24 0 24 0 0 0 0 0 0 0 0 0 0 0 0 0 0 49919 101099 -101099 0 -101099 0 819345 870501 24 -101099 56517 0 0 0 0 0 0 0 0 0 0 0 26115 0 0 0 0 0 2418 0 0 279258 0 0 0 0 35355 0 9589 Chapter Operations 345671 Chapter Meal Plan 46498 Fraternity Apparel 11536 All Other 20064 833021 0 0 0 81049 67369 3841 3845 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 84890 71214 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 84890 71214 84890 71214 84890 71214 -13676 0 0 0 0 0 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Fight Night 44460 44460 0 0 0 2500 0 0 10503 Derby Days 5459 5459 0 1500 0 300 500 0 6796 0 49919 49919 0 1500 0 2800 500 0 17299 22099 -22099 1 Huntsman Cancer Foundation 500 Huntsman Way Salt Lake City UT 84108 870541293 501c3 56517 0 To support the educational. research, and health promotion activities, of the Health Sciences Center of the University of Utah. 1 0 Schedule I, Part I, Line 2 The Huntsman Cancer Foundation is a 501c3 tax exempt entity that has been designated by the central organization (Sigma Chi Fraternity, Inc.) as the primary organization to be supported by the individual chapters for philanthropy purposes. Once a donation is made, said donation is not tracked by Eta Upsilon. Form 990, Part VI, Section A, Line 2 Two governance members, Luke Bivens and Ethan Bivens, have a family relationship. Form 990, Part VI, Section A, Line 4 Bylaws were updated specifying the dues structure and payment amounts for each class. In addition, there were amendments made to the descriptions of governance positions and specifying which positions had apprenticeship roles, along with requirements to maintain governance position. Form 990, Part VI, Section A, Line 7a Eta Upsilon's fraternity members have the ability to elect members of the governing body. Form 990, Part VI, Section A, Line 8b Any committees utilized act in accordance with governing body directives. Minutes are not taken at committee meetings. Form 990, Part VI, Section B, Line 11b The tax Form 990 is being prepared by a Certified Public Accountant (CPA) in conjunction with the Treasurer of the Chapter. Once completed, the Treasurer will review with selected members of the governing body. Form 990, Part VI, Section C, Line 19 Eta Upsilon will provide any documents open to public inspection upon request. Dear Sir/Madam: I am requesting an abatement of any penalties or late filing fees for the late filing of Eta Upsilon Chapter's TY22 (FY 23 7/31/23) tax Form 990-EZ, for "reasonable cause". I acknowledge and sincerely apologize for the late filing of our Chapter's TY 22 tax Form 990-EZ. The Eta Upsilon Chapter is a tax-exempt organization operating under IRS Code Section 501c7. Eta Upsilon 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 fraternity, 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. Our new governance structure took action (completion/filing the tax return) as soon as we became aware of the 990 filing requirements. Unfortunately, such corrective action was also protracted since our Chapter had to familiarize itself with the detailed Form 990 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, Eta Upsilon 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 832-557-0096. Sincerely, Jacob McKenzie, VP of Finance, Sigma Chi Fraternity - Eta Upsilon Chapter