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        <BusinessNameLine1Txt>WILSON PHILLIPS &amp; AGIN CPA'S INC</BusinessNameLine1Txt>
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        <BusinessNameLine1Txt>KAPPA SIGMA FRATERNITY</BusinessNameLine1Txt>
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      <PersonNm>RICHARD LUECKEL</PersonNm>
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      <PreparerPersonNm>JENNIFER J AGIN</PreparerPersonNm>
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      <SaleOfAssetsGrossAmt>4000</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>3485</CostOrOtherBasisExpenseSaleAmt>
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      <BenefitsPaidToOrForMembersAmt>28730</BenefitsPaidToOrForMembersAmt>
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        <PersonNm>MASON ROSE</PersonNm>
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        <PersonNm>JACOB MCDERMOTT</PersonNm>
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        <PersonNm>RICHARD LUECKEL</PersonNm>
        <USAddress>
          <AddressLine1Txt>1085 GREINER DRIVE</AddressLine1Txt>
          <CityNm>ZANESVILLE</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43701</ZIPCd>
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        <PhoneNum>7407047482</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PROMOTIONAL 3,885 NATIONAL ENDOWMENT 445 MILITARY HEROS CAMPAIGN 14,550 NON-INVESTMENT DEPRECIATION 7,413 TOTAL 26,293</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED GAIN 2,171 ROUNDING ADJUSTMENT 1</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>LOAN TO CHAPTER 5,000 5,000 PREPAID EXPENSES AND DEFERRED CHARGES 1,916 1,916 FURNITURE &amp; FIXTURES 4,518 4,518 LEASEHOLD IMPROVEMENTS 267,159 267,159 ACCUM DEPR: FURN &amp; FIXTURES 0 0 LESS ACCUMULATED DEPRECIATION 4,518 4,518 ACCUM DEPR: LEASEHOLD IMPROVE 0 0 LESS ACCUMULATED DEPRECIATION 100,100 107,512 UNREALIZED GAIN 12,858 15,029 TOTAL 186,833 181,592</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 125 0</ExplanationTxt>
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