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    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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        <PersonNm>Joseph Gassensmith</PersonNm>
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        <PersonNm>Brady Bogan</PersonNm>
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        <PersonNm>Robert Jefferson</PersonNm>
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        <PersonNm>Cody Robinson</PersonNm>
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        <PersonNm>Ethan Summerall</PersonNm>
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        <PersonNm>Kyle Falck</PersonNm>
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        <PersonNm>Tucker Wheatley</PersonNm>
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        <PersonNm>Cole Hooper</PersonNm>
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        <PersonNm>Christopher O'Connor</PersonNm>
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        <ExplanationTxt>Chapter Operations: $78,908</ExplanationTxt>
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        <ExplanationTxt>The Epsilon Omega Chapter was granted tax exempt status effective 7/26/21. The TY 21 tax Form 990-EZ is the initial tax filing post being granted tax exempt status. The beginning cash balance ($12,918) represents the Chapter cash balance prior to being granted tax exempt status at 6/30/21.</ExplanationTxt>
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      <ExplanationTxt>I am requesting an abatement of any penalties or late filing fees for the late filing of Epsilon Omega's Chapter's TY21 (6/30/2022) tax Form 990-EZ, for "reasonable cause". I acknowledge and sincerely apologize for the late filing of our Chapter's TY21 tax Form 990-EZ. The Epsilon Omega 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. Personally, I am the Treasurer for the fraternity, 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. In addition, this is our first 990 filing since being granted tax-exempt status through the reinstatement process (07/26/2021). 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, Epsilon Omega 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 317-938-1726. Sincerely, Aidan Thompson, Treasurer, Sigma Chi Fraternity - Epsilon Omega Chapter</ExplanationTxt>
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