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        <PersonNm>Aiden Donohue</PersonNm>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Grantee: Alpha Sigma Phi Fraternity, Inc. 710 Adams Street, Carmel, IN. 46032. Amount: $22,725. 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 TY21 (FY 22 6/30/22) tax Form 990-EZ, for "reasonable cause". I acknowledge and sincerely apologize for the late filing of our Chapter's FY 22 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 along with the operational issues related to the COVID pandemic, I believe were the primary reasons 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 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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