2024-03-18T09:53:38-07:00 2022-12-31 990 2022-01-01 310624813 Sigma Alpha Mu Mu Psi Chapter SIGM 3177898338 206 South Campus Avenue Oxford OH 45056 Alex Zielsdorf Treasurer 3177898338 2024-03-15 1 Alex Zielsdorf 999009999 1 Norman Klonowski CPA P02269573 5869426583 2024-03-15 X 1 11 0 AAL2 2022 2023-04-26 12:10:37Z Luke Manche 206 South Campus Avenue Oxford OH 45056 498499 0 0387 X https://sam.org/ X 1941 OH Social Club - Fraternity. 90 Members. 5 5 0 90 0 0 5929 492570 0 0 0 498499 8179 0 0 0 0 513415 0 521594 0 -23095 67225 44130 0 0 67225 44130 Sigma Alpha Mu's mission is to foster the development of collegiate men and alumni by instilling strong fraternal values, offering social and service opportunities, encouraging academic excellence, and teaching leadership skills. 0 0 492570 Program service revenue is comprised of Membership Dues and Assessments. Such program service revenues is primarily used for Social Events/Gatherings, Member Education and Enrichment, Recruitment, Community Service, along with facilitating Chapter members' Occupancy and Meal obligations. 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 13200 0 0 0 0 X 5 5 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 X Alex Zielsdorf 3177898338 206 South Campus Avenue Oxford OH 45056 X Bailey Hawk President 14.00 0 X X 0 0 0 Ryan Arnold Treasurer 10 0 X X 0 0 0 Christian Daniczyk Secretary 5.00 0 X X 0 0 0 Tommy Kacmarcik VP of Risk Management 5.00 0 X X 0 0 0 Dylan Cira VP of Development 5.00 0 X X 0 0 0 0 0 0 0 0 0 0 0 0 0 5929 0 0 0 0 5929 492570 492570 0 0 492570 0 0 0 0 0 5929 0 0 0 0 0 498499 492570 0 0 8179 0 0 0 0 0 0 0 0 0 0 0 21198 0 0 0 0 0 0 0 0 226760 0 0 0 0 59570 0 0 Chapter Operations 103180 Chapter Meal Plan 100247 Inter-Fraternity Council Dues 2460 521594 0 0 0 67225 44130 67225 44130 0 0 X 0 0 0 0 67225 44130 67225 44130 67225 44130 -23095 0 0 0 0 0 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Form 990, Part VI, Section A, Line 7a Mu Psi fraternity members have the ability to elect members of the governing body. Form 990, Part VI, Section A, Line 8b Any committees utilized act in accordance with governing body directives. Minutes are not taken at committee meetings. Form 990, Part VI, Section B, Line 11b The tax Form 990 is being prepared by a Certified Public Accountant (CPA) in conjunction with the Treasurer of the Chapter. The CPA specializes in the tax exempt sector and has a wealth of experience in completing the tax Form 990. Once completed, the Treasurer will review with selected members of the governing body. Form 990, Part VI, Section C, Line 19 Mu Psi will provide any documents open to public inspection upon request. Dear Sir/Madam: I am writing to request an abatement of any penalties or any late filing fees that may be assessed for the late filing of the calendar 2022 tax Form 990. I acknowledge and sincerely apologize for the late filing of our Chapter's tax Form 990. The Mu Psi Chapter of Sigma Alpha Mu Fraternity, is a tax-exempt organization operating under Internal Revenue Code Section 501c7. Mu Psi is a college fraternity supported by dues paying members in order 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. The governance responsibilities of a college fraternity are extremely fluid due to officers being in transition annually due to graduation from school. This coupled with the school and fraternity challenges resulting from the Covid pandemic, I believe primarily lead to the inadvertent late filing oversight on Mu Psi's part. I took corrective action (completion/filing the tax return) as soon as I became aware of the 990 filing requirements. Unfortunately, such corrective action was also protracted due to the fact that our Chapter has to familiarize itself with the detailed Form 990 informational filing requirements, aligning our historic financial information with the 990 requirements, along with an associated search for Certified Professional Accountant (CPA) for tax return preparation/assistance. Going forward, Mu Psi 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 penalties or any late filing fees owed for "reasonable cause". I am willing to provide any clarifications that you may require. Please free to contact me at 513-508-0881. Sincerely, Alex Zielsdorf, Treasurer, Mu Psi Chapter.