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      <PreparerPersonNm>Norman Klonowski CPA</PreparerPersonNm>
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      <PreparationDt>2025-12-04</PreparationDt>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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        <TitleTxt>President</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Collin St Germain</PersonNm>
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        <PersonNm>Luke Diedrich</PersonNm>
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        <PersonNm>Brennan Simoneaux</PersonNm>
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        <PersonNm>Wes Allemand</PersonNm>
        <TitleTxt>Warden</TitleTxt>
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        <PersonNm>Jude Robicheaux</PersonNm>
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        <PersonNm>Parker Chiasson</PersonNm>
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        <PersonNm>Caleb Sylvest</PersonNm>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Grantee: Sigma Alpha Epsilon, Inc. 1856 Sheridan, Road, Evanston, IL. 60201. Amount: $20,370. Relationship: Central Organization. Classification: Payment to Affiliate: Dues, Insurance, and Brotherhood Activities. Grantee: Shrievers Lions Club. 114 Isle of Cuba Rd, Schiever, LA. 70395. Amount: $11,000. Relationship: None. Classification: Payments to Individuals - Food, Medical, Other. Grantee: Upside Down, Inc. 410 Saint Philip Street, Suite A. Amount: $9,000. Relationship: None. Classification: Down Syndrome Community Assistance. Chapter Member Scholarships: $1,500.</ExplanationTxt>
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        <ExplanationTxt>Chapter Operations: $103,667</ExplanationTxt>
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        <ExplanationTxt>Beginning (12/31/2022) Cash Adjustment</ExplanationTxt>
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      <ExplanationTxt>Our Chapter is hoping that you will consider an abatement of any penalties or late filing fees assessed for the late filing of our 2023 Form 990 due to "reasonable cause". We acknowledge and sincerely apologize for the late filing of our Chapter's 2023 Form 990. The Louisiana Chi Chapter is a tax-exempt organization operating under IRS Code Section 501c7. We are a college fraternity supported by dues paying members to commingle, engage in personal contact, pursue common goals, and aspirations. The governance responsibilities of a college fraternity are extremely fluid due to officers being in transition annually due to graduation from school. This we believe is the primary reason for the late filing of Form 990. Our new governance structure acted (completion/filing the tax return) as soon as we became aware of the specific 990 filing requirements. Unfortunately, such corrective action was also protracted since our new 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 990 return preparation/assistance. Going forward, Louisiana Chi 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, we sincerely apologize and hope that you will consider the abatement of any penalties/late filing fees owed for "reasonable cause". I am willing to provide any clarifications that you may require. Sincerely, Jackson Taylor, Treasurer, Sigma Alpha Epsilon Fraternity, Louisiana Chi Chapter.</ExplanationTxt>
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