Treasurer / Secretary
Workshop
MWPHGL of Maryland Office of the Grand Inspector
1307 Eutaw Place, Baltimore, MD
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Overview
• Task & Responsibilities of the Secretary
• Secretary
• Recording Secretary
• Financial Secretary
• Task & Responsibilities of Treasurer
• References
• Questions
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Secretary Task & Responsibilities
• The Secretary manages the Constituent Lodge’s Administrative Programs to ensure that the lodge is in compliance with the Grand Lodge Constitution, Standard Operating Procedures (SOPs) and edicts.
– (See Constitution of the MWPHGL, F. & A.M. (PHA) of Maryland and it’s Jurisdiction, Incorporated. Appendix A; Article IV, Section 2; page A-2)
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SECRETARY’S CORNER Regular Communication
SECRETARY
Signs Meeting Minutes, Order on
the Treasurer & Presents to WM
Verify Attendance Roster
Draft Order on the Treasurer
(Worshipful Master signs also) Verify Financial Worksheet &
post appropriate Ledger Sheet
Entries
Receive monies from Financial
Secretary, Verify Amount & Issue
Receipt to Treasurer
Read Petitions and Demits
Read Bills of the Day
Read Correspondence
Read Meeting Minutes
Roll Call of Officers
RECORDING
SECRETARY
Record Sickness & Distress
Record Meeting Transactions,
i.e., discussions, decisions, etc.
Record remarks for the Good
of the Order
Prepare final Draft for
Secretary/Worshipful Master
Signature
FINANCIAL
SECRETARY
Receive all monies into Lodge
Issue Receipts to Payees
Fill out Financial Worksheet
Most Worshipful Prince Hall Grand Lodge
Signs Due Cards
WM & Treasurer Signs Checks
Notify Secretary of 30, 60 and 90
Day Arrears
Secretary Pays Bills
Secretary Sends Out 30, 60, and 90
Day Letters
Review and edit records
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Secretary’s Corner Flow Chart
Recording Secretary Task (Regular Communication)
Financial Secretary Task (Regular Communication)
Secretary Task (Regular Communication)
Financial Secretary Task
Secretary Admin Task
Records Mgmt Task
Self Audits Self Audits Self Audits
Working Tools Working Tools Working Tools
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Secretary Task & Responsibilities
• Ritualistic Opening • Roll Call of Officers • Sickness, Distress and/or Celebrations • Petitions, Demits & Reinstatements • Reading of the Treasurer’s Report (Informational) • Reading of Minutes of Previous Communication • Correspondence/Communications • Old Business • Standard Committee Reports • New Business • Work (Conferring of Degrees) • Announcements • Fraternal Assistance • Masonic Education • Ritualistic Closing
Lodge Agenda
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Regular Communications
• Perform Roll Call of Officers
• Record Sickness & Distress
• Read Meeting Minutes from Previous Communication
• Read Correspondence/Communications
• Record Meeting Transactions, i.e., discussions, decisions, etc.
• Record Remarks for the Good of the Order
• Prepare final Draft for Secretary/Worshipful Master Signature
• Verify Attendance Roster
Recording Secretary Task
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Records Management
• Manage and maintain the Sickness and Distress Roster
• Manage and maintain an Archival System for Meeting Minutes, Correspondence and Communications, Committee Reports, Attendance, Audit Reports, Budget Documents, Trestle Board and Lodge’s By-laws
• Manage Secretary kit
Recording Secretary Task
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Self Audit
Complete Self-audit to be performed each month to include the following areas:
• Meeting Minutes (should be sealed and signed)
• Current Sick and Distress Roster
• Minutes or Summary of any Committee meeting held during the month
• Correspondence and Communications received in the Lodge
• Attendance Roster / Roll Call
Recording Secretary Task
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Recording Secretary Task
Items in possession of the Recording Secretary at meetings
(Working Tools)
• Lodge Attendance Book
• Sick and Distressed Roster
• Macoy Form For Minutes - Form 192
• Lodge Roll Call Form
• Correspondence
• Hand Held Digital or Tape Recorder
• Previous Meeting Minutes
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Secretary Administrative Task
• Read Petitions, Demits & Reinstatements • Read and pay bills of the day. (After receiving checks signed by WM and
Treasurer) • Verify money amounts received from Financial Secretary & sign Financial
Worksheet • Verify and sign orders on the Treasurer and present to Worshipful Master for
signature • Sign dues cards • Ensure that appropriate Ledger sheet entries are posted to members Ledger sheet. • Approves, sign and seal meeting minutes and present to Worshipful Master for
signature • Pay bills of the day • Maintain Secretary kits and reference materials specified by (Grand Lodge
Constitution, SOPs, and Lodge by-laws, etc.) • Maintain coordination between Grand Secretary's Office/Staff and Lodge for
administrative matters. • Manage Lodge’s administrative task.
Regular Communications
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Secretary Administrative Task
Lodge Votes to Receive Petition
Candidate is Investigated
Lodge Ballots on Candidate
Secretary Sends Appropriate Response
to Candidate
Brother Receives Inter APP Degree
Fellow Craft Degree Master Mason Degree
Petitioning Process – Flow Chart
Candidate Submits Petition/ Medical/ Fee
Accepted?
• Pay GL Raising Fee •Pay GL Temple Renovation Fee • Pay Other Required Fees • Sign By-Laws • Add Brother to Roll •Profs Proficiency 30
YES
NO • Petition Fee Paid
• Petition Read into Lodge – 2 Voucher & Sign
• Lodge Specific • PM – Financial • 2 Members – Financial
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Secretary Administrative Task
• Petition Process • Grand Lodge Assessments
– Raise/Healing/Reinstatement Assessments/Demit/Adminstrative – Temple Renovation Assessment – Charity Fund Report & Waiver of Charity Fund Process – Old Building Fund
• Exemption Process • Dispensation • Demits • Death Notices/Benefits Documents • Membership Ledger • Internal & External Communications • Semi-Annual & Annual Year End Returns • Prepare & mail thirty (30), sixty (60) and ninety (90) day show cause
letters for members in the arrears on dues/assessments
Management Of Administrative Task
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Secretary’s Kit
Reference Materials
• Grand Lodge Constitution and By-Laws
• Grand Lodge SOPs
• Lodges By-Laws
• Districts DAIs (District Administrative Instructions)
• Grand Lodge Roster of Lodges (National Roster of Lodges)
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Secretary’s Kit
Items in Possession of the Secretary at Meetings
• Certificate of Insurance • Certificate of Summary Bond • Lodge Attendance Book • Copy of Semi-Annual Returns (not required) • Copy of Year End Returns • Trestle Board • Lodge Budget • Copies of Lodges Audits • Dues Cards • Grand Lodge Remittal Forms (Dispensations, GL Restoration,
Amnesty/Reinstatement, etc.) • Data Sheet • Widows List • Funeral Request File • Sickness & Distress List
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Secretary Administrative Task
Records to be Examined:
– Secretary Financial Worksheet
– Secretary Receipt Book
– Secretary Membership Ledger
– Secretary Order on the Treasurer
– Treasurer’s Receipt to Secretary
– Meeting Minutes (should be sealed and signed)
– Current Sick and Distress Roster
– Minutes or Summary of any Committee meeting held during the month
– Correspondence and Communications received in the Lodge
– Attendance Roster / Roll Call
Internal Secretary ‘s Audit
Secretary’s Internal Audit: Conducted by the Secretary to uncover bookkeeping errors and to check the accuracy of the brother(s) maintaining the records.
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Lodge Monetary Funds - Receiving
• Receives ALL monies into Lodge -Cash -Checks -Money Orders (MO)
• Log in money on Financial Worksheet (FWS) that list the following items:
-Name -FDS# (Financial Data Sheet Number) -Check Amount -Cash or Money Order (MO) -Dues -Assessments (GL, Lodge) -Other (GL Raffle, Cabaret, Rentals, etc.) -Totals and verify amounts received -Issues Receipts to Payees
Regular Communications
Receives ALL monies into lodge
Issue receipts to payee Log in money on Financial
Worksheet (FWS)
Financial Secretary verifies Totals & Amounts
Financial Secretary receives receipt from Treasurer and
signs receipts
Financial Secretary provides the Secretary with the
financial worksheets so that he can post appropriate Ledger sheet entries to
members Ledger sheet (i.e. Dues & Assessments, Financial
Payments, etc.)
Secretary’s Corner
•Receive ALL bills, administrative and Lodge expenses for payment
•Log Bills/Expenses on Secretary’s Order on the
Treasurer (O.O.T) Disbursement Document
Treasurer’s Corner
Financial Secretary Receiving Funds
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Lodge Monetary Funds - Receiving
• Recommend Microsoft Excel to create the Financial Worksheet
• Microsoft Excel does totals (Horizontal & Vertical)
• Financial Secretary- verify Totals & Amounts
• Financial Secretary- Receive and sign receipt from Treasurer, file with FWS Secretary for signature.
Financial Worksheet
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EXAMPLE
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Dues Card - Example
Annotate Dues Cards for Secretary’s Signature
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Lodge Monetary Funds
• Recommend using Lodge’s Secretary’s Receipt Book (MaCoy Form No.050).
• Issue receipt to Payees for ALL transactions and monies received.
• Ensure date on Financial Worksheet matches date on Receipt.
• Ensure FDS # on Financial Worksheet matches FDS # on Receipt. • Ensure receipt is signed by Financial and/or Lodge Secretary prior to issuing
to Payee. • Ensure Payee Receipt information (Right side) matches the Receipt Book
stub (Left side).
Receipts
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Membership Ledger Sheet
• Financial Secretary records appropriate Ledger sheet entries to members Ledger Sheet (i.e. Dues & Assessments, Financial Payments, etc.)
• Financial Secretary and the Lodge Secretary cross checks the Financial Secretary’s Worksheet, Secretary’s Receipt Book and Ledger Sheet to ensure accuracy of updated MLS sheet.
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MEMBERSHIP LEDGER
NAME: DOB: Occupation:
ADDRESS:
TELEPHONE #:
OTHER DEGREES MISC. INFO
Taken: Age: (when intitated)
Taken: Beneficial:
Taken: Initiated:
Taken: Passed:
Taken: Raised:
Taken: Demitted:
Taken: Dropped:
Taken: Reinstated:
Masonic Funeral Requested: Yes No
Deceased:
Investigating Committee:
Voucher 1:
Voucher 2:
DUES AND FEES PAYMENTS
FROM
TO
MEMO FOLIO AMOUNT DATE MEMO FOLIO AMOUNT MO DAY YR MO DAY YR
EXAMPLE
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EXAMPLE MEMBERSHIP LEDGER
NAME: James R. Lundy, PM DOB: 3/3/1939 Occupation: Retired - Arch. Engineer/MPA (AU)
ADDRESS: 305 Bentwood Drive, Fort Washington, MD. 20744 Currently Safety Officer: MIG - Electrical Constr. Company
TELEPHONE #: 301-567-1578 (Home/Office), 301-717-8931 (cell) Email:[email protected]
OTHER DEGREES MISC. INFO
Taken: Crowned 32°,3/10/1998 - James A. Mingo Consistory 334 Age: (When Initiated) 55
Taken: Created 6/13/1998 - TUWA Temple No. 228 Beneficial: Ada Lundy (Wife),305 Bentwood Drive, Ft. Washington,MD 20744
Taken: Elevated 33°,10/8/2000 Washington DC Initiated: 2/21/1994
Taken: Legion of Honor @ 108th Imperial Session, Detroit,MI Passed: 4/4/1994
Taken: Honorary Past Potentate - Tuwa Temple No. 228 Raised: 5/21/1994
Taken: Demitted:
Taken: Dropped:
Taken: Reinstated:
Taken: Deceased:
I have received a copy of the By-laws and Constitution: Yes Voucher 1: Harold Lundy
I request a Masonic Funeral: Yes James R. Lundy Voucher 2: Gordon G. Collins
Investigating Committee: PM Larry Colbert, PM Thomas Dashiell and Brother Bobby Lewis
DUES AND FEES PAYMENTS
FROM
TO
MEMO FOLIO AMOUNT DATE MEMO FOLIO AMOUNT MO DAY YR MO DAY YR
11 1 2007 6 30 2008 Dues 5510 $160.00 9 4 2007 Roof Donation 5511 $200.00
7 1 2008 12 31 2008 Dues 6071 $120.00 10 1 2007 Crab Feast Tickets 5567 $80.00
1 1 2009 6 30 2009 Dues 6178 $120.00 11 5 2007
Sr. Citizen
Donation 5626 $40.00
7 1 2009 12 31 2009 Dues 6672 $150.00 2 4 2008 Chair Donation 5733 $54.00
3 3 2008 MM Ball Tickets 5791 $110.00
4 7 2008 Ad 5886 $70.00
5 5 2008 Gl Raffle 08 5946 $95.00
6 30 2008 Cabaret 6017 $20.00
7 21 2008 Acacia Lodge 25 6082 $200.00
8 18 2008 Prayer Bkfast 6142 $80.00
9 20 2008 Trustee Ball Ticket 6244 $75.00
11 17 2008
Sr. Citizen
Donation ** $50.00
3 9 2009 Gospel Program 6410 $100.00
4 6 2009 MM Ball Tickets 09 6481 $110.00
4 18 2009 MM Ball Tickets 09 6545 $110.00
7 20 2009 GL Raffle 09 6696 $95.00
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Lodge Monetary Funds
Secretary Receives
Billing
Secretary Drafts O.O.T
Secretary & Presiding
Officer Sign O.O.T
Secretary Presents O.O.T
to Treasurer
Treasurer Complies with
O.O.T – Treas. & WM Signs Check
Secretary Pays Bills with Signed Check - 2 Signatures
Expending Funds – Flow Chart
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Lodge Monetary Funds - Expending
• Receive ALL bills, administration, and Lodge expenses for payment -Telephone Bill -Grand Lodge-Masonic Supplies -Electric, Gas, and Trash removal -Repast -Donations
• Log Bills/Expenses on Secretary’s Order on the Treasurer (O.O.T.) Disbursement Document (Standard MS Word Form):
-O.O.T # (Ensure numbers match Treasurer's check book) -Payee’s name -Purpose -Date posted for payment -Totals
-Ensure Lodge’s Worshipful Master, Secretary, and Treasurer sign Disbursement Document
Regular Communication
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EXAMPLE
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Management of Financial Records
• Manage Lodge’s Financial System
• Manage Lodge’s Membership Ledger Sheet Updates
• Manage Bill Paying System for Lodge
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Financial Secretary
• Lodge’s Financial Worksheet (MS Excel Spreadsheet)
• Lodge’s Secretary Receipt Book (MaCoy- Form No. 050)
• Lodge’s Membership Ledger (MaCoy- Stock No.1229 or MS Excel Spreadsheet)
• Lodge’s Membership Ledger (MLS) (Electronic MLS Developed by MWPHGL Secretary
• Order on the Treasurer Book (MaCoy-Form No. 051)
• Order on the Treasurer O.O.T. (Standard MS Word Document)
• Dues Cards (Grand Lodge)
• Grand Lodges’ Standard Operating Procedures (SOP’s)
• Lodge’s By-Laws
Working Tools
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Audit of Financial Records
Records to be Examined- Financial Secretary’s Worksheets – Verify Totals
– Cross Check with Secretary’s Receipt Book
– Check for Completeness
– Calculate Overall Totals
Records to be Examined- Secretary’s Receipt Book – Check for Completeness (Name, Date, Purpose)
– Total all Receipts for Audit Period
– Compare with Financial Worksheets for audit period
– Compare to Membership Ledger
Definition: To inspect and verify the accuracy of financial records and statements
Self Audit
Records to be Examined- Membership Ledger – Check for proper identification and placement of the status of membership
(i.e., Active, Dropped, Inactive, Suspended, and Death)
– Check each members’ page for completeness of information (i.e., Degrees, Date Received, Houses, Signature, By-Laws, and Dues)
– Cross check for the posting of Dues, Assessments, etc. from the Secretary’s Receipt Book and Financial Worksheet
– Right Side of Ledger Sheet- Financial Payments and Annotations
– Left Side of Ledger- Dues and the period covered
Records to be Examined- Secretary’s Order on the Treasurer (O.O.T.) – Check numbering system (recommend that O.O.T. numbers correspond with
check)
– Verify order with Treasurer copy (Treasurer Check Book)
– Verify order with Check written
– Calculate overall totals
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Audit of Financial Records – Cont.
Self Audit
Secretary’s Corner Task List Recording Secretary
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Self Audit of Recording Secy's Task
Recording Secretary
Recording Secretary’s Task Responsible Person Frequency
Recording / Reading & Preparation of Regular Communication Mtg. Minutes
Roll Call of Officers
Record Sickness and Distress and maintain list of same
Read Correspondence
Maintain/Verify Attendance Roster
Archive Internal List Reports
Recording Secretary
Recording Secretary
Recording Secretary
Recording Secretary
Recording Secretary/ Secretary
Recording Secretary/ Secretary
Each Meeting
Monthly
Each Meeting
Each Meeting
Each Meeting
Each Meeting
Monthly
Secretary’s Corner Task List Secretary
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Issue signed & stamped Dues Cards
Secretary
Secretary’s Task Responsible Person Frequency
Read Petitions/Demits/ Healings and Reinstatements
Assemble/Track /Read List of Bills
Receive monies from Fin. Secretary/ Pass monies to treasurer/ Prepare OOT
Update membership delinquent dues & assessment charts/send delinquent letters
Maintain Records of Funds Rec'd from GL Programs & all lodge fund raisers
Prepare & Sign Dispensation
Secretary
Secretary
Secretary
Secretary
Secretary
Secretary
Each Meeting
Monthly
Each Meeting
Each Meeting
As Needed
As Needed
As Needed
Obtain supplies from Grand Lodge Secretary As Needed
Secretary’s Corner Task List Secretary – Cont.
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Secretary
Secretary’s Task Responsible Person Frequency
Worshipful Master / Financial / Recording / Secretary
Secretary
Secretary
Secretary
Secretary
Annually
Monthly / As Required
Continuously
As Request
As Needed
As Needed
As Needed
Order supplies for Secy and Treasure
Maintain Masonic Supply Inventory
Notify candidates when to appear before Lodge
Maintain Lodge Archives
Prepare Mid and End Year Reports to Grand Lodge
Attend Lodge, District,and Grand Lodge Meetings
Conduct Self Audits of All Secretary Corner Functions
Secretary
Attend all Lodge Meetings (Board of Trustees, Audit, etc. As Required Secretary
Secretary’s Corner Task List Financial Secretary
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Self Audit of Financial Records Monthly
Financial Secretary’s Task Responsible Person Frequency
Receipt of all Funds in to Lodge
Prepare/maintain Financial Worksheets
Issue receipts for funds received
Read Receipt of the day @ Reg. Comm.
Dues Card Updates
Post Membership Ledger Sheet Updates
Financial Secretary
Financial Secretary
Financial Secretary
Financial Secretary
Financial Secretary
Financial Secretary
Each Meeting
Each Meeting
Each Meeting
Each Meeting
Each Meeting
Each Meeting
Monthly
Financial Secretary
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Helpful References
• Financial Worksheet – Lodge Name/Date (Excel Spreadsheet)
• Summary Annual Dues Chart – (Excel Spreadsheet)
• Disbursement/Receipts Document – (Quicken/Excel Spreadsheet/Word Document)
• Membership Ledger Sheet
– McCoy Purchased Ledger Sheet
• Automated Ledger Sheet
• 30/60/90 Letters – Prototypes Pre-Draft Letters – (Word Document)
• Grand Lodge Forms:
www.mwphglmd.org (Office of the Grand Sec)
CD
Treasurer’s Corner
Treasurer Duties and Responsibilities:
• To provide receipts for all funds received
• To maintain accountability for all funds
• To maintain a record keeping system
• To deposit timely
• To disburse funds
• To report Lodges Financial Status to membership
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Treasurer’s Corner
Working Tools of Treasurer
• Treasurer Receipt Book (McCoy # _______)
• Lodge’s Check Book
• Lodge’s Cash Book
• Copy of Secretary’s FWS w/ receipt attached
• Copy of O.O.T.
• Product(s) Minimum
Reconciled Bank Balance
Monthly Treasurer’s Report
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Receives ALL monies into
lodge
Issue receipts to payee
Log in money on Financial
Worksheet (FWS)
Verifies totals & amounts on FWS
and pass to Treasurer
Treasurer verifies amounts on FWS signs and gives
copy to Secretary
Secretary attach Treasurers
receipt to FWS
Treasurers Corner Initiates accountability for funds.
Financial Secretary Receiving Funds
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Treasurer’s Corner
Lodge Monetary Funds
Receiving Funds
Treasurer
Receives
Funds
Treasurer
Verifies
Funds & sign FWS
Treasurer
Issues
Receipt
Treasurer
Post Funds
To Cash Book
Treasurer
Post Funds
To
Check Book
Treasurer
Completes
Deposit Slips
Treasurer
Deposits
Funds in
Bank
Treasurer
Files
Deposit
Slips
Treasurer’s Corner
Lodge Monetary Funds Receiving Funds
• Treasurer receives funds from the Secretary with two (2) copies of Financial worksheet.
• The Treasurer verify funds received, signs and return one (1) copy of Financial worksheet to Secretary.
• The Treasurer issues receipt for funds to the Secretary.
• The Treasurer complete deposit slip and deposit funds in bank.
• The Treasurer post amount received to cashbook and checkbook
• The Treasurer file copy of deposit slip for audit purpose
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Expending Funds Orders on Treasurer
Secretary Receives
Billing
Secretary Drafts O.O.T
Secretary & Presiding
Officer Sign O.O.T
Secretary Presents O.O.T
to Treasurer
Treasurer Complies with
O.O.T
Secretary Pays Bills
Expending Funds – Flow Chart
Treasurer’s Corner
Lodge Monetary Funds
Disbursing Funds
Order on the Treasurer
• The Treasurer receives order voucher from the Secretary
- Two signatures i.e. WM & Secretary
• The Treasurer complies to order. (writes check)
• The Treasurer & WM sign checks
• The Treasurer post order voucher number and amount of check to cash book.
• The Treasurer files order voucher for audit purposes.
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Treasurer’s Corner
Lodge Monetary Funds Reconciliation
How to balance your checking account
• Place a checkmark besides each amount in your checkbook that corresponds with each paid check from Bank Statement.
• Add any deposit (s) which has not been identified on the statement.
• Add/Subtract any service charges/interest recorded
• Total all outstanding checks and other debts.
• Using your ending balance, add all deposits and subtract the total of
• all outstanding checks.
• The balance should be the same as the balance in your check book.
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Membership Ledger Form Reproduction
Instruction
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Content
• Purpose
• Instruction process
• Sample Blank Membership Ledger
Sheet
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MLF Reproduction Instruction
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Purpose
The purpose of this training tool is designed to assist in reproducing a standard format
for the electronic membership ledger form, which could be utilized within the
Maryland Jurisdiction.
Instruction process
1. Open blank document labeled MLF.
2. Document will be
displayed.
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Cont’d
3. Move cursor to the top of the page and left click on “Edit”.
4. Scroll down the list until you see “Move or Copy Sheet”.
5. Left click it. A new box will open up.
6. Move the cursor to the sheet you want to reproduce and left click it.
7. Next click the little box that says “Create a copy”.
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Cont’d
8. Now left click the ok button.
9. A new tab will be displayed with the document you chose to reproduce.
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MEMBERSHIP LEDGER
NAME: DOB: Occupation:
ADDRESS:
TELEPHONE #:
OTHER DEGREES MISC. INFO
Taken: Age: (when intitated)
Taken: Beneficial:
Taken: Initiated:
Taken: Passed:
Taken: Raised:
Taken: Demitted:
Taken: Dropped:
Taken: Reinstated:
Masonic Funeral Requested: Yes No
Deceased:
Investigating Committee:
Voucher 1:
Voucher 2:
DUES AND FEES PAYMENTS
FROM
TO
MEMO FOLIO AMOUNT DATE MEMO FOLIO AMOUNT MO DAY YR MO DAY YR
TREASURER’S REPORT
Activity For September 1 Through September 30, 2010
Checking Account
Beginning Balance, September 1, 2010…………………………………………. $1,328.09
Deposit No. , September 1, 2010………………………………………………. 1,800.00
Deposit No. , September 15, 2010………………………………………………. 200.00
Beginning Balance + Deposit……………………………….…………………………………………. 3,328.09
Deduct - Disbursements:
1.) 1348 My Lodge#1 (Rent) 65.00
2.) 1349 Bro. Johnson (Flowers) 28.95
3.) 1350 My Lodge#1 (Rent) 65.00
4.) 1351 Bro. Adams (Repast) 101.81
5.) 1352 Stan Jordan (Donation) 420.00
0.00
Total Deduct - Disbursements……………………………….……………………………………………. - 680.76
Ending Checking Account Balance, September 30, 2010..……………..…………………….. $2,647.33
Less Set Asides
Registration Annual Session (5 x $150.00)……………………………………………………………………………….. 750.00
Trustee Maintenance Tax ( 21 x $35.00)……………………………………………………………………………….. 315.00
GL Per Capita Tax ( 21 x $21.00)…………..…………………………………………………………………………… 189.00
Scholarship Fund (21 x $10.00)…………………………………...……………………………………………. 90.00
Raised/Healed ( x $70.00)………….………………..……………………………………… 0.00
Reinstated ( x $60.00)...……………………………...……………...……………………….. 0.00
Charity Fund (21 x $6.00)…………………………………………………………………………… 54.00
Newspaper (21 x $9.50)…………………………………………………………………………… 54.00
Temple Renovation Fund ( x $100.00)…………………………………………………………………………… 0.00
Old Building Fund ( x $150.00)…………………………………………………………………………… 0.00
Entity Fee ($22.00)………………………………………………… 22.00
Master Mason Ball…………………………………………………………………………… 0.00
Fraternal Assistance…………………………………………….
Total Set Aside Funds………………………………………………………………………………. - 1,474.00
Net Operating Balance Checking Account, September 30, 2010..…………………………………… $1,173.33
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Questions?