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      <PersonNm>Rory King</PersonNm>
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    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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        <PersonNm>Kieran Kelleher</PersonNm>
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        <PersonNm>Isaac Delgado</PersonNm>
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        <PersonNm>Nathan Adair</PersonNm>
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        <PersonNm>Liam Dolphin</PersonNm>
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        <ExplanationTxt>Grantee: Alpha Sigma Phi Fraternity, Inc. 710 Adams Street, Carmel, IN. 46032. Amount: $27,500. Relationship: Central Organization. Classification: Payment to Affiliate: Dues, Insurance, and Brotherhood Activities.</ExplanationTxt>
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      <ExplanationTxt>Zeta Eta is hoping you will consider the abatement of any penalties or late filing fees for the late filing of our TY23 (6/30/2024) tax Form 990, for "reasonable cause". We acknowledge and sincerely apologize for the late filing of our Chapter's TY23 Form 990. The Zeta Eta Chapter is a tax-exempt organization operating under IRS Code Section 501c7. We are 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. The governance responsibilities of a college fraternity are extremely fluid due to officers being in transition annually primarily due to graduation from school. This we believe is the primary reason for the late filing of our 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 tax return preparation/assistance. Going forward, Zeta 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, our Chapter 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, Rory King, VP of Finance, Zeta Eta Chapter.</ExplanationTxt>
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