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      <PreparerPersonNm>Norman Klonowski CPA</PreparerPersonNm>
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    <TaxYr>2022</TaxYr>
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        <PersonNm>Drew Fahrendorf</PersonNm>
        <TitleTxt>President (start Nov 22)</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Drew Seibel</PersonNm>
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        <PersonNm>Joe Feeney</PersonNm>
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        <PersonNm>Jack Michaelis</PersonNm>
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        <PersonNm>Rhett Niedermeyer</PersonNm>
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        <PersonNm>Sam Sprute</PersonNm>
        <TitleTxt>VP of Finance (end Nov 22)</TitleTxt>
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        <PersonNm>Zach Rodriguez</PersonNm>
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        <PersonNm>Max Nicolais</PersonNm>
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        <PersonNm>Owen Odell</PersonNm>
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        <PersonNm>Josh Petteruti</PersonNm>
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        <ExplanationTxt>Grantee: Sigma Phi Epsilon Fraternity, Inc. 310 South Arthur Ashe Blvd, Richmond, VA. 23220. Amount: $34,586. Relationship: Central Organization. Classification: Payment to Affiliate: Dues, Insurance, and Brotherhood Activities.</ExplanationTxt>
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      <ExplanationTxt>I am writing to request an abatement of any penalties or late filing fees for the filing of California Chi Chapter's TY22 (6/30/2023) for tax Form 990-EZ for "reasonable cause". I acknowledge and sincerely apologize for the late filing of our Chapter's TY22 tax Form 990-EZ. The California Chi Chapter of the Sigma Phi Epsilon Fraternity, is a tax exempt organization operating under IRS Code Section 501c7. California Chi 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 currently the VP of Finance 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. In addition, there were fraternity challenges related to the COVID pandemic. These I believe are the primary reasons for the late filing of the Form 990-EZ. 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 tax return preparation/assistance. Going forward, California 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, 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. Sincerely, Benjamin Raoult, VP of Finance, California Chi Chapter of the Sigma Phi Epsilon Fraternity.</ExplanationTxt>
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