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    <ReturnTs>2024-11-15T08:24:45-07:00</ReturnTs>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>Lambda Chi Alpha Fraternity Sigma Zeta Chapter</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>LAMB</BusinessNameControlTxt>
      <PhoneNum>3178728000</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1601 Washtenaw Avenue</AddressLine1Txt>
        <CityNm>Ann Arbor</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48104</ZIPCd>
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      <PersonNm>Oscar Choi</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>3178728000</PhoneNum>
      <SignatureDt>2024-11-13</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Norman Klonowski CPA</PreparerPersonNm>
      <PTIN>P02269573</PTIN>
      <PhoneNum>5869426583</PhoneNum>
      <PreparationDt>2024-11-13</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <WebsiteAddressTxt>https://lcamichigan.com/</WebsiteAddressTxt>
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      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
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      <GrantsAndSimilarAmountsPaidAmt>65000</GrantsAndSimilarAmountsPaidAmt>
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      <PrimaryExemptPurposeTxt>Social Club - Fraternity: 73 Members.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>Social Events/Gatherings</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Cole Bailey</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Zach Singer</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Finn Johnson</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jackson Stebbins</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JC Turner</PersonNm>
        <TitleTxt>Social Chairman</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Squires</PersonNm>
        <TitleTxt>Alumni Liaison</TitleTxt>
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        <PersonNm>Ethan Miller</PersonNm>
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        <PersonNm>Oscar Choi</PersonNm>
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          <AddressLine1Txt>1601Washtenaw Avenue</AddressLine1Txt>
          <CityNm>Ann Arbor</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48104</ZIPCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Grantee: Lambda Chi Alpha Fraternity, Inc. 10 West Carmel Dr., Carmel, IN. 46032. Amount: $65,000. Relationship: Central Organization. Classification: Payment to Affiliate: Dues, Insurance, and Brotherhood Activities.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Chapter Operations: $20,772, Inter-Fraternity Council Dues: $1,593</ExplanationTxt>
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    <ReasonableCauseExplanation documentId="R000003" softwareId="23018249" softwareVersionNum="v1.00">
      <ExplanationTxt>Dear Sir/Madam: I am writing to request an abatement of any penalties or late filing fees that may be assessed for the late filing of the 2023 tax Form 990EZ for the Sigma Zeta Chapter due to "reasonable cause". I acknowledge and sincerely apologize for the late filing of our Chapter's 2023 Form 990-EZ. The Sigma Zeta Chapter of the Lambda Chi Alpha Fraternity is a tax exempt organization operating under IRS Code Section 501c7. Sigma Zeta 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 Treasurer for the fraternity, and I am responsible for the ultimate filing of the tax Form 990. The governance responsibilities of a college fraternity are extremely fluid due to officers being in transition annually due to graduation from school. This I believe primarily led to the inadvertent late filing oversight on Sigma Zeta's part. 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 Chapter had to familiarize itself with the detailed Form 990 informational filing requirements, aligning our historic financial information with the 990 requirements, along with associated search for a Certified Professional Accountant (CPA) for tax return preparation/assistance. Going forward, Sigma Zeta intends to comply with all Form 990 filing requirements. In addition, 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 469-286-8886. Sincerely, Oscar Choi, Treasurer Lambda Chi Alpha Fraternity - Sigma Zeta Chapter.</ExplanationTxt>
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