LAMBDA CHI ALPHA FRATERNITY INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LAMBDA CHI ALPHA FRATERNITY INC (EIN 23-7108207)
- Tax period
- 2024-09-01 to 2025-08-31
- Filed
- 2026-05-05
- IRS object ID
- 202601279349201300
- Schema version
- 2024v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-05T15:04:17-07:00 | ReturnTs |
| Tax Period End | 2025-08-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237108207 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lambda Chi Alpha Fraternity Theta Alpha Chapter | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LAMB | BusinessNameControlTxt |
| Phone | 3178728000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 430182 | AddressLine1Txt |
| City | Birmingham | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35243 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Naman Brown | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 3178728000 | PhoneNum |
| Signature | 2026-05-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Norman Klonowski CPA | PreparerPersonNm |
| PTIN | P02269573 | PTIN |
| Phone | 5869426583 | PhoneNum |
| Preparation | 2026-05-04 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Group Exemption | 0293 | GroupExemptionNum |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | https://www.samfordlamdachi.com/ | WebsiteAddressTxt |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Gross Receipts | $84,632 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $400 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $0 | ProgramServiceRevenueAmt |
| Membership Dues | $84,232 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $100 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | -$100 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
| Total Revenue | $84,532 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $12,665 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $0 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $2,440 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $0 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $0 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $53,504 | OtherExpensesTotalAmt |
| Total Expenses | $68,609 | TotalExpensesAmt |
| Excess Or Deficit For Year | $15,923 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $3,949 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $19,872 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,949 | BOYAmt |
| EOY | $19,872 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,949 | BOYAmt |
| EOY | $19,872 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,949 | BOYAmt |
| EOY | $19,872 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Social Club - Fraternity: 42 Members. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt |
|---|
| Social Gatherings/Events |
| Member Education and Enrichment |
| Community Service and Philanthropy |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| William Guthrie | ||||
| President | 12.00 | $0 | $0 | $0 |
| Ben Edwards | ||||
| Vice President | 10 | $0 | $0 | $0 |
| Patrick Gowin | ||||
| Ritualist | 10 | $0 | $0 | $0 |
| Brandon Hinton | ||||
| Treasurer | 10 | $0 | $0 | $0 |
| Grayson Wood | ||||
| New Member Educator | 10 | $0 | $0 | $0 |
| Colter Stephens | ||||
| Secretary | 10 | $0 | $0 | $0 |
| Jack Henry | ||||
| Recruitment Chair | 10 | $0 | $0 | $0 |
| Mark Campbell | ||||
| Social Chair | 10 | $0 | $0 | $0 |
| Brodie Harris | ||||
| Philanthropy Chair | 10 | $0 | $0 | $0 |
| Alex Shearer | ||||
| Academic Chair | 10 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $1,645 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Naman Brown | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 430182 | AddressLine1Txt |
| City | Birmingham | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35243 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3178728000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 10 | Grantee: Lambda Chi Alpha Fraternity, Inc. 10 West Carmel, Dr. Suite 220, Carmel, IN. 46032. Amount: $12,265. Relationship: Central Organization. Classification: Payment to Affiliate: Dues, Insurance, and Brotherhood Activities. Philanthropy Payment: $400. |
| Form 990-EZ, Part I, Line 16 | Chapter Operations: $53,504 |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | We are requesting an abatement of any penalties or late filing fees for the late filing of our TY24 (8/31/2025) Form 990, for "reasonable cause". We acknowledge and sincerely apologize for the late filing of our Chapter's TY24 Form 990. The Theta Alpha 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. The governance responsibilities of a college fraternity are extremely fluid due to officers continually being in transition annually due to graduation from school. This we believe was the primary reason why the Form 990 is being filed late. 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, Theta Alpha 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, we 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. Sincerely, Naman Brown, Treasurer, Lambda Chi Alpha Fraternity - Theta Alpha Chapter. | ExplanationTxt |