2022-03-10T19:23:01-07:00 2020-12-31 990 2020-01-01 462071035 Alabama Beta Chapter of the Sigma Phi Epsilon Fraternity ALAB 8043531901 304 University Blvd Tuscaloosa AL 35401 Matthew Brown Vice President of Finance 4044364567 2022-03-10 1 Norman Klonowski CPA P02269573 5869426583 2022-03-10 X 0 11 0 AAL2 2020 2022-09-23 18:48:47Z X Matthew Brown MCS 211471 1831 University Station Tuscaloosa AL 35487 812264 0 X alabama.sigep.org X 1927 AL Social Club: Fraternity. 143 members. 9 9 0 9 0 0 0 840972 812264 0 0 840972 812264 4745 1000 0 0 0 0 877953 801445 882698 802445 -41726 9819 2266 12430 200 545 2066 11885 SigEp was founded with the Cardinal Principles of Virtue, Diligence, and Brotherly Love. SigEp's mission is "Building Balanced Men", which is achieved through a commitment to sound mind and sound body. SigEp is committed to working with host institutions as a valued partner in higher education. SigEp complements a man's education by delivering a premier student experience in one of the most formative times of his life. 0 0 812264 Alabama Beta Chapter of the Sigma Phi Epsilon Fraternity is a fraternity (social club) that operates for the benefit of its members. Such members have common interest in friendship, learning, and leadership. Program Service Revenue: Membership Dues and Assessments 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 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 14520 0 0 0 0 X 9 9 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 X Matthew Brown 4044364567 1831 University Station Tuscaloosa AL 35487 X John Callahan President 15 0 X X 0 0 0 Pete O'Malley Vice President Programming 10 0 X X 0 0 0 Reid Blackmon Vice President of Finance 10 0 X X 0 0 0 Samuel Pulley Secretary 5 0 X X 0 0 0 Chris Youssef Vice President of Operations 5 0 X X 0 0 0 Braden Carlson Vice President of Communications 5 0 X X 0 0 0 Austin Morris Vice President of Recruitment 5 0 X X 0 0 0 Griffin McVeigh Vice President of Member Development 5 0 X X 0 0 0 Joe O'Keefe Chaplain 5 0 X X 0 0 0 0 0 0 0 0 0 0 0 0 Membership Dues and Assessments 813410 812264 812264 0 0 812264 0 0 0 0 0 812264 812264 0 0 1000 15927 345 534232 82294 Chapter Operations/Social Gatherings 154627 Alumni Volunteer Corporation Dues 11000 Inter Fraternal Council Dues 3020 802445 0 0 0 2266 12430 2266 12430 200 545 200 545 X 0 0 0 0 2066 11885 2066 11885 2266 12430 9819 X 0 0 0 Form 990, Part VI, Section A, Line 7a The Alabama Beta Chapter fraternity members have the ability to elect members of the governing body. Form 990, Part VI, Section B, Line 11b The tax Form 990 was prepared by a Certified Public Accountant (CPA) in conjunction with the Vice President of Finance. The CPA specializes in the non-profit sector and has a wealth of experience completing the tax Form 990. Once completed, the President of the Chapter will review the tax return with the Vice President of Finance. Form 990, Part VI, Section C, Line 19 The Alabama Beta Chapter will provide any documents open to public inspection upon request. Dear Sir/Madam, I am writing to request an abatement of any penalties or late filing fees that may be assessed for the late filing of the tax Form 990, for the tax period calendar 2020. I acknowledge and sincerely apologize for the late filing of our Chapter's tax Form 990. The Alabama Chapter of the Sigma Phi Epsilon Fraternity is a tax-exempt organization operating under the Internal Revenue Code section 501c7. Alabama Beta is a college fraternity supported by dues paying members in order to provide an opportunity for members to commingle, engage in personal contact, and pursue common goals and aspirations. Personally, I am the Vice President of Finance for the Chapter and I am ultimately responsible for the 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 Alabama Beta's part. I was elected to the Vice President of Finance governance position in November 2021 and I took corrective action (completion/filing of tax return) as soon as I became aware of 990 filing requirements. Unfortunately, such corrective action was somewhat protracted due to the fact that I had to familiarize myself with the detailed 990 informational filing requirements, aligning our historic financial information with the 990 requirements, along with an associated search for a Certified Professional Accountant (CPA) for tax return preparation/assistance. Going forward Alabama Beta intends to comply with all Form 990 filing requirements. To that end, Alabama Beta has already begun the process for completion of the calendar 2021 tax return which is not due until May 2022. In addition, I have designed procedures to ensure that future officer transition will include 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 will provide any clarifications or answer any questions you may require. Please feel free to contact me at 404-436-4567. Sincerely, Matthew Brown - Vice President of Finance, Alabama Beta.