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    <ReturnTs>2025-08-27T13:33:21-07:00</ReturnTs>
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        <BusinessNameLine1Txt>Pi Kappa ALpha Fraternity Epsilon Lambda Fraternity</BusinessNameLine1Txt>
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      <PersonNm>Logan Davis</PersonNm>
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      <SignatureDt>2025-08-26</SignatureDt>
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      <PreparerPersonNm>Norman Klonowski CPA</PreparerPersonNm>
      <PTIN>P02269573</PTIN>
      <PhoneNum>5869426583</PhoneNum>
      <PreparationDt>2025-08-26</PreparationDt>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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        <PersonNm>Hayden Murphy</PersonNm>
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        <PersonNm>Daniel Klukan</PersonNm>
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        <PersonNm>Conner Thomas</PersonNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Grantee: Pi Kappa Alpha Fraternity, Inc. 8347 West Range Cove, Memphis, TN. 38125, Amount: $14,400. Relationship: Central Organization. Classification: Dues, Insurance, and Brotherhood Activities. Grantee: Murray Fire Department (Kentucky). Amount: $5,500. Relationship: None. Classification: Comprehensive City Fire Protection. Grantee: American Cancer Society. Amount: $5,000. Relationship: None. Classification: Comprehensive Cancer Services.</ExplanationTxt>
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      <ExplanationTxt>Epsilon Lambda is hoping you will consider an abatement of the penalties assessed with late filing of out TY23 (6/30/24) Form 990, due to "reasonable cause". We acknowledge and sincerely apologize for the late filing of our Chapter's TY23 (6/30/24) Form 990. The Epsilon Lambda Chapter of the Pi Kappa Alpha Fraternity, is a tax-exempt organization operating under IRS Code Section 501c7. Epsilon Lambda 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 Treasurer 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. I believe this is the primary reason why Form 990 is being filed late. I was recently elected to governance and had to familiarize myself with the filing requirements of Form 990. Unfortunately, the filing process was protracted due to our new governance structure having to familiarize itself with the filing requirements, aligning our historical financial information with the 990 filing requirements, along with an associated search for a Certified Professional Accountant (CPA) for tax return/preparation assistance. Going forward, Epsilon Lambda intends to comply with all Form 990 filing requirements. In addition, 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/fees owed for "reasonable cause". I am willing to provide any clarifications that you may require. Sincerely, Logan Davis, Treasurer, Pi Kappa Alpha Fraternity, Epsilon Lambda Chapter.</ExplanationTxt>
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