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        <BusinessNameLine1Txt>Pi Kappa Alpha Fraternity Beta Nu Chapter</BusinessNameLine1Txt>
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      <PersonNm>Theodore Burket</PersonNm>
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      <PreparerPersonNm>Norman Klonowski CPA</PreparerPersonNm>
      <PTIN>P02269573</PTIN>
      <PhoneNum>5869426583</PhoneNum>
      <PreparationDt>2024-03-22</PreparationDt>
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    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <WebsiteAddressTxt>https://pikes.org</WebsiteAddressTxt>
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      <PrimaryExemptPurposeTxt>Social Club - Fraternity: 62 Members.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>Member Education and Enrichment</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Eric Jensen</PersonNm>
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        <PersonNm>Trevor Fabris</PersonNm>
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        <PersonNm>Ryan Stevens</PersonNm>
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        <PersonNm>Sam Shockley</PersonNm>
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        <PersonNm>Cameron Knutson</PersonNm>
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        <PersonNm>Jack Boothe</PersonNm>
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        <PersonNm>Ben Liberthal</PersonNm>
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        <ExplanationTxt>Grantee: Pi Kappa Alpha Fraternity, Inc. 8347 West Range Cove, Memphis, TN. 38125. Amount: $23,067. Relationship: Central Organization. Classification: Payment to Affiliate: Dues, Insurance, and Brotherhood Activities. Philanthropic Payments: $1,346.</ExplanationTxt>
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      <ExplanationTxt>Dear Sir/Madam: I am requesting an abatement of any penalties or late filing fees for the late filing of Beta Nu Chapter's calendar 22 tax Form 990 EZ, for "reasonable cause". I acknowledge and sincerely apologize for the late filing of our Chapter's calendar 22 tax Form 990 EZ. The Beta Nu Chapter is a tax-exempt organization operating under IRS Code Section 501c7. Beta Nu 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 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 coupled with the challenges from the COVID pandemic, I feel primarily lead to the late filing. 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 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, Beta Nu 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 503-430-4198. Sincerely, Theodore Burket, Treasurer, Pi Kappa Alpha Fraternity - Beta Nu Chapter.</ExplanationTxt>
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