FINANCIAL SECRETARY HANDBOOK

Knights of Columbus

— FOREWORD —FINANCIAL SECRETARY

HANDBOOK

The financial secretary is an integral part of the structure of the Knightsof Columbus. His important role is underlined by the fact that he is notelected by the membership but is appointed by the Supreme Knight. Hiswork has a direct effect on the council members, his fellow officers, thestate council and the Supreme Council office.

This handbook considers in detail the functions of the financial secre-tary’s office. Careful study of the specific duties and responsibilitiesassigned will show that his area of concern goes far beyond the merelyclerical.

As one of the first officers of the council a new brother Knight meets,the financial secretary is in a strategic position to give the member a favor-able, lasting impression of the council and of the Order.

So it is evident that not just anyone can be a financial secretary. His taskis a demanding one for he is often “on the firing line,” tempering justice inthe collection of dues and obligations with charity, when necessary, to helpa member in financial distress keep his membership until the crisis haspassed.

Prospects for the success of a council in so many vital areas depend onthe character, dedication, loyalty and efficiency of its financial secretary.Men chosen for this position, therefore, must be willing to give of them-selves for the good of their brothers.

Throughout the Order’s history, thousands of such men have fulfilled thisoffice with distinction. Those who presently are serving or who will serve inthe future must take this legacy as their own. The guidelines in this hand-book, when assimilated and practiced, will make the financial secretary’sjob much easier and more satisfying.

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NOTICE TOFINANCIAL SECRETARY/FAITHFUL COMPTROLLER

While this handbook is intended principally for use by the financialsecretary, much of the content is also applicable to assemblyfaithful comptrollers. Faithful comptrollers using this handbookshould, of course, ignore Third Degree and council references,substituting Fourth Degree terminology where applicable. Anyquestions arising from Fourth Degree use should be emailed tothe Department of Membership Records at: membership@kofc.org.

The financial secretary should make the handbook available to othercouncil officers and chairmen and should call their attention to thevarious sections that pertain to their responsibilities. For example, whilethe grand knight should have an interest in the entire handbook, hemust acquaint himself specifically with account keeping and theCouncil Statement. The trustees, along with the treasurer, must reviewthoroughly the Council Audit section which carries instructions oncompleting the semi-annual Audit Report. Officers and committee chair-men alike will benefit from browsing through the available certificatesfound in the Recognition section.

TABLEOF

CONTENTS

GENERAL INFORMATION

ELIGIBILITY — FINANCIAL SECRETARY .............................................................................. 2EVALUATION — FINANCIAL SECRETARY ............................................................................. 3BONDING ............................................................................................................................................. 3ADHERENCE TO SUPREME COUNCIL RULES ...................................................................... 3INITIATION FEES AND COUNCIL DUES ................................................................................ 4DUTIES ................................................................................................................................................. 4COLLECT AND RECEIVE ALL MONEYS .................................................................................... 4BILLING PROCEDURES ................................................................................................................ 4KEEP ACCOUNTS .......................................................................................................................... 5PAY MONEYS TO TREASURER ................................................................................................... 5KEEP ROLL ..................................................................................................................................... 5CAUSE MEMBERS TO SUBSCRIBE TO BY-LAWS, ETC. ......................................................... 5NOTIFY SUPREME SECRETARY OF ELECTIONS ................................................................... 5KEEP CERTAIN RECORDS .......................................................................................................... 5DRAW ORDERS .............................................................................................................................. 5NOTIFY SUPREME SECRETARY OF MEMBERSHIP TRANSACTIONS ................................ 5NOTIFY CANDIDATE’S GRAND KNIGHT .................................................................................. 5MAINTAIN COUNCIL SEAL .......................................................................................................... 5NOTIFY COMPTROLLER ............................................................................................................... 5OTHER DUTIES .............................................................................................................................. 5

ACCOUNTING SYSTEMS ............................................................................................................... 5ACCOUNTING SYSTEM CHECKS AND BALANCES ............................................................. 6ASSISTANCE TO INSURANCE MEMBERS .............................................................................. 6MEMBERSHIP ROSTERS ............................................................................................................... 6SERVICE PROGRAM PERSONNEL REPORT ........................................................................... 6CHARTER CONSTITUTION AND LAWS .................................................................................... 7REQUISITION FOR SUPPLIES ..................................................................................................... 7FINANCIAL SECRETARY COMPENSATION ........................................................................... 7MEMBERSHIP NUMBERS .............................................................................................................. 7CONTACTING DEPARTMENTS ................................................................................................... 8ISSUING COUNCIL CHECKS ....................................................................................................... 8INCOME TAX REQUIREMENTS .................................................................................................. 9INSTITUTION OF PAYMENT ........................................................................................................ 9SUSPENSION OF COUNCIL .......................................................................................................... 9ORDER ON TREASURER ............................................................................................................... 9COUNCIL STATEMENT .................................................................................................................. 10FINANCIAL TRANSACTION DESCRIPTIONS ............................................................................ 10MEMBERSHIP TRANSACTION DESCRIPTIONS ....................................................................... 11

ANNUAL FEDERAL INFORMATION RETURN — FORM 990 ............................................. 11RECORDS RETENTION .................................................................................................................. 11SAMPLE FORMS ............................................................................................................................... 12–21

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COUNCIL ACCOUNTING

ACCOUNT KEEPING ......................................................................................................................... 24USING THE MEMBER BILLING APPLICATION ....................................................................... 24INITIAL SET-UP FOR FIRST TIME USERS ................................................................................... 24BILLING MEMBERS .......................................................................................................................... 25GENERATING NOTICES .................................................................................................................. 25GENERATING MEMBERSHIP CARDS ........................................................................................... 26PROCESSING PAYMENTS FROM MEMBERS .............................................................................. 26PROCESSING MONEY FROM OTHER SOURCES ....................................................................... 26PROCESSING VOUCHERS FOR PAYMENT .................................................................................. 27

ILLUSTRATIONS .................................................................................................................................. 28-39

COUNCIL AUDIT

AUDIT REQUIREMENTS .................................................................................................................. 42RECORDS AND ITEMS NEEDED TO PREPARE THE AUDIT .............................................. 42FROM THE FINANCIAL SECRETARY .......................................................................................... 42FROM THE TREASURER ................................................................................................................ 42FROM THE RECORDER .................................................................................................................. 42

COMPLETING THE AUDIT REPORT ........................................................................................... 42SCHEDULE A — MEMBERSHIP .................................................................................................... 42SCHEDULE B — CASH TRANSACTIONS FINANCIAL SECRETARY ...................................... 43SCHEDULE B — CASH TRANSACTIONS TREASURER ............................................................ 43AUDITING DUES PAYMENTS ........................................................................................................ 43SCHEDULE C — ASSETS AND LIABILITIES .............................................................................. 44ASSETS ............................................................................................................................................... 44LIABILITIES ....................................................................................................................................... 44INVESTMENTS .................................................................................................................................. 44

HOME CORPORATIONS .................................................................................................................... 45AUDIT REPORT ILLUSTRATION .................................................................................................... 46

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MEMBERSHIP RECORDS AND FORMS

USE OF PROPER FORMS .................................................................................................................. 48ADMISSION COMMITTEE AND MEMBERSHIP ADMISSION PROCEDURES ................ 48THE INTERVIEW ............................................................................................................................... 49REPORT OF ADMISSION COMMITTEE ........................................................................................ 49

REPORT OF OFFICER ELECTIONS .............................................................................................. 49MEMBERSHIP DOCUMENT — FORM 100 .................................................................................. 49POINTERS FOR COMPLETING THE FORM 100 .......................................................................... 50NEW MEMBER ................................................................................................................................... 50JUVENILE TO ADULT ....................................................................................................................... 51REINSTATEMENT ............................................................................................................................. 51REACTIVATION ................................................................................................................................. 51READMISSION ................................................................................................................................... 51REAPPLICATION ............................................................................................................................... 51TRANSFER ......................................................................................................................................... 52HONORARY MEMBERSHIP ............................................................................................................. 52HONORARY LIFE MEMBERSHIP ................................................................................................... 52FORM 100 DISTRIBUTION AT A GLANCE .................................................................................... 53SUSPENSION — NONPAYMENT .................................................................................................... 53WITHDRAWAL .................................................................................................................................... 53SUSPENSION — LACK OF PRACTICAL CATHOLICITY ............................................................. 54SUSPENSION — FELONY CONVICTION ....................................................................................... 54SUSPENSION — MISCONDUCT ...................................................................................................... 54DEATH ................................................................................................................................................. 54DATA CHANGE .................................................................................................................................. 54

DISABILITY — RELIEF FROM PAYMENT .................................................................................. 55MEMBERSHIP CARDS ....................................................................................................................... 55CONSTITUTIONAL ROLL ................................................................................................................. 55PAYMENT OF DEATH BENEFITS ................................................................................................... 56ASSISTANCE TO BENEFICIARIES ................................................................................................. 56DELIVERY OF CHECK ...................................................................................................................... 57

EXCERPT FROM THE LAWS OF THE KNIGHTS OF COLUMBUS ....................................... 57BENEFICIARIES ................................................................................................................................ 57

LOST CERTIFICATES (POLICIES) ............................................................................................... 57INSURANCE REINSTATEMENT ..................................................................................................... 58SAMPLE FORMS AND ILLUSTRATIONS........................................................................................ 59-86

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FREQUENTLY ASKED QUESTIONS

GENERAL ................................................................................................................................................... 88MEMBERSHIP MANAGEMENT/MEMBER BILLING ..................................................................... 92LEGAL STATUS OF COUNCILS IN THE UNITED STATES ........................................................ 93

KNIGHTS OF COLUMBUS INSURANCE

OUR INSURANCE PROGRAM .............................................................................................................. 96BEGINNINGS ............................................................................................................................................. 96CURRENT STATUS .................................................................................................................................. 96STRUCTURE .............................................................................................................................................. 97PRODUCT .................................................................................................................................................... 97SALES AND SERVICE ............................................................................................................................. 97HOW CAN YOU HELP? ........................................................................................................................... 97

RECOGNITION

RECOGNITION OF MEMBERS ............................................................................................................100

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GENERALINFORMATION

OFFICERS ONLINE —REGISTRATION

The grand knight, faithful navigator, financial secre-tary, faithful comptroller, advocate and faithful pilot haveaccess to the Officers Online section of the Order’s web-site. The Reports Online section of Officers Online pro-vides the ability to view council records such as theroster, membership statistics and support materials. Thegrand knight/faithful navigator and financial secretary/faithful comptroller have access to Member Management,but only the financial secretary/faithful comptroller haveaccess to Member Billing. The grand knight/faithful navi-gator and advocate/faithful pilot have access to theOrder’s Bylaws online.

Once the Supreme Council office records the new offi-cers in its database, an Invitation Code is generated foreach eligible officer. Returning officers that have not reg-istered the previous year may use their Invitation Codesreceived by mail the year before. If you have misplacedyour Invitation Code, you can call the Customer ServiceDepartment (800) 380-9995 for assistance. Members hold-ing multiple officer positions will only need to be regis-tered with one account, and on the Reports Onlinescreen, a Change Role link will display in the upper right-hand corner. A member’s officer account can be reused ifhe serves under a different officer role or returns to aposition that requires access to Officers Online.

To register your online account, you must havereceived your personal Invitation Code and then go tokofc.org/register. During the registration process, you willbe asked to enter your Invitation Code, member numberand council number. You will also need to pick a username and password, select security questions and pro-vide answers as well as enter your e-mail address. If fur-ther assistance is needed, you can contact CustomerService at the Supreme Council office.

ELIGIBILITY —FINANCIAL SECRETARY

The Laws and Rules of the Order set forth the follow-ing requirements for appointment of a finan cial secretary:

Only members who have been initiated in the firstthree degrees of the Order shall be eligible for anyoffice in subordinate, state or Supreme councils or inthe Order. This shall not apply to the first of ficers of anew subordinate council. . . (Section 92).

In addition, Section 128 of the Laws and Rules makesthe following provision regarding the ap pointment of afinancial secretary:

…The financial secretary shall be appointed by theSupreme Knight. He shall hold office at the will ofthe Supreme Knight.

As stated, the financial secretary must be a ThirdDegree member of the Order, at least 21 years of age andcannot be engaged in the sale of life or health insurancefor another organization. The financial secretary cannotbe a convicted felon and should not hold another electedcouncil position.

In regard to college councils, at the October 1991 meet-ing of the Board of Directors, it was voted that new col-lege councils may not be instituted unless a member ofthe faculty or staff of the school or a permanent residentof the local community has agreed to serve in the positionof financial secre tary. It was further voted that this regu-lation should also apply to financial secretary reappoint -ments in college councils.

Financial secretary applicants who fail to meet any ofthe above requirements will not be con sidered forappointment. Financial secretaries who become engagedin the sale of life or health in surance for another organi-zation after accepting appointment must notify theSupreme Knight im mediately so arrangements can bemade for the appointment of a successor to the office.

If a financial secretary must resign from office beforethe end of the term, he should send a brief letter of resig-nation to the Supreme Knight noting the effective date ofthe termination and the reason for doing so. This shouldbe done as far in advance as possible. It is to be remem-bered that every financial secretary has been appointedon the condition that he will remain in office, if needed,until the Supreme Knight has been able to appoint thenew financial secretary. Hence, the importance ofadvance notice cannot be overemphasized. Suffici enttime is needed to secure applicants for the position and toprocess the paperwork required for the appointment.

When the financial secretary’s resignation is acknowl-edged by the Supreme Knight or if a vacancy occurs forsome other reason, the grand knight is provided withcomplete instructions and forms (FS l0l — Applicationand FS l03—Nomination) for the appointment of a suc-cessor to the office. The forms are pictured on pages 12and 13. The grand knight will then nominate one or moremembers. The Supreme Knight requires that the trusteesconcur in the selection of applicants. They do this by sign-ing the Nomination form (FS 103) in the space provided.When all of the forms have been com pleted and returned,the Supreme Knight will make a new appointment. Theappointment will be mailed directly to the newlyappointed financial secretary, with a copy to the statedeputy, the district deputy, the grand knight and the gen-eral agent. If the jurisdiction has an executive secre tary,he, too, will receive a copy of the appointment. Theappointment takes effect on the date it is issued and willrun for a period of three years from that date.

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In cases where a financial secretary fails in the perfor-mance of his duties, the grand knight and trustees shouldsend a statement of facts to the Supreme Knight. Thestatement should be based on the Laws of the Order, prin-cipally Section 139. A copy of the statement should beprovided to the state deputy.

If a financial secretary is aware that he will be inca-pacitated by illness for more than three or four weeks, itis his obligation not only to advise the grand knight, butalso to make arrangements for normal council operation.The accounts should be turned over to the board oftrustees who should select a temporary financial secre-tary. If there is an accountant available in the council, theboard of trustees could request his assistance.

Where a financial secretary is unable to make arrange-ments in advance and the grand knight has knowledgethat the financial secretary will be unable to carry out hisduties for some time, the grand knight should obtain thecouncil records and any moneys in the possession of thefinancial secretary. This should and can be done by tact-fully explaining the council’s position either to the finan-cial secretary or to a member of his family.

EVALUATION —FINANCIAL SECRETARY

Ninety days prior to the conclusion of a financial sec-retary’s three-year term, the grand knight of the council isadvised that an evaluation of his performance in theoffice must be made and returned to the Supreme Knightbefore consideration will be given to re-appointment foran additional three-year term. The financial secre taryreceives a copy of the Supreme Knight’s letter to thegrand knight.

The Evaluation (Form #1938), illustrated on page 14,calls for the grand knight, the three trustees and the coun-cil’s district deputy to evaluate the financial secretary bychecking one of the four designations, i.e., excellent,good, fair or poor in each of the eight categories shownon the form. Space is also provided to indicate recom-mendation or non-recommendation for re-appointmentand the current occupation of the financial secretary. Thecompleted evaluation must include the signatures of thegrand knight, the trustees and the district deputy beforeforwarding to the state deputy for his endorsement andsub sequent mailing to the Supreme Knight.

(SELECTION OF FAITHFUL COMPTROLLER)

Fourth Degree Laws provide that the faithfulcomptroller be elected, along with the other officers ofthe assembly, at the first regular business meeting held inJune of each year.

BONDING

The financial secretary, upon appointment by theSupreme Knight, is automatically bonded at no charge tothe council in the amount of $5,000.00. Additional bond-ing may be obtained at a cost of $7.00 per thousand. Thesame applies to the council treasurer when the Report ofOfficers Form 185 is received. This is in accord withSection 130 of the Laws and Rules of the Order.

Please be guided by the following:

• Bonding is on the office, not the person holding theposition.

• Additional coverage is requested by writing to theSupreme Secretary.

• Bonding on the financial secretary and treasurer islimited to $125,000 of total coverage per council,including the provided $5,000 of coverage on eachofficer.

• Bonding runs from March 1 to the end of February,and the charge for additional coverage is posted tothe council’s account once a year in March or April.The charge is pro rated if purchased anytime duringthe year.

• The last two council audits (1295) must be on file inthe Supreme Council office or bonding will not be ineffect for either the financial secretary or the trea-surer.

ADHERENCE TOSUPREME COUNCIL RULES

Adherence to Supreme Council requirements inaccounting for moneys and recording membership addi-tions and changes is most important and cannot bestressed enough.

The Supreme Council has developed an effectiveaccounting system for subordinate council use that pro-vides “checks and balances” in accounting for councilfunds. The burden of account ing for moneys is not placedon the shoulders of any one individual and involves notonly the finan cial secretary, but the district deputy, grandknight, trustees and treasurer. The district deputy, grandknight and trustees are obligated to make certain that allcouncil records are properly maintained, that moneys areaccounted for and that all members are properlyrecorded on Supreme and subordinate council rolls.

The financial secretary who “cuts corners” in hisaccounting system not only confuses himself, but alsomakes it more difficult for those whose responsibility it isto make routine examination of the council books andconduct the audits.

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Likewise, the reporting of member additions orchanges to the Supreme Council office on improperforms often results in incomplete information being pro-vided and delays in processing.

INITIATION FEES AND COUNCIL DUES

The Laws and Rules prescribe that the initiation feeshall be fixed by the council, provided, however, no initi-ation fee shall be required of any priest or member of areligious community who applies for membership.Permanent deacons and seminarians are subject to initi-ation fees. The rules also provide that for those enteringunder 26 years of age, the initiation fee shall not exceed$10.00. In cases of juvenile to adult transactions, the max-imum initiation fee is $5.00, provided application is madeprior to the applicant’s nineteenth birthday.

Likewise, the Laws and Rules set forth specific provi-sions regarding dues payable by each member. Dues shallbe levied in advance in an amount as fixed by the council.The dues for all associate and insurance members shallbe the same, and they must not be less than $5.00 peryear. However, councils may fix a different rate of duesfor insured members under 26 years of age, but the sameshall not be less than $3.00 per year.

DUTIES

COLLECT AND RECEIVE ALL MONEYS

The financial secretary shall collect and receive allmoneys due the council and all funds obtained from anysource (Section 139 — Laws and Rules of the Order).

BILLING PROCEDURES

The financial secretary will mail the Member ship Bill— First Notice 15 days prior to the billing period.

If payment is not received in 30 days, the financialsecretary will mail the Membership Bill — Second Notice.

If payment is still not received within 30 days fromthe date the second notice was sent...

• The financial secretary will provide the names,addresses, telephone numbers and amounts ofdelinquency for each member in arrears to the reten-tion committee. The committee should include —but is not limited to — the grand knight, chairmanex officio; membership director; retention chair-man; trustees; and proposer, if available.

• A Knight Alert letter Form #KA1 will be forwardedto each delinquent member, signed by the grandknight and trustees (not applicable in the FourthDegree).

• The grand knight will assign a member of the reten-tion committee to make personal contact with thedelinquent member to remind him of his obli gation.

The committee member will provide a writtenreport of his findings to the grand knight. If themember is experiencing financial difficulty, thegrand knight will direct the committee members tovisit the member and make arrangements to accom-modate him with either a payment plan or otherfinancial arrangement acceptable to the council.Again, a full report is to be provided to the grandknight as to why the member is delinquent and whyhe is considering leaving the Order. Financial diffi-culty is not a valid reason for suspension.

If at the end of the second month of arrearage themember still has not paid his dues, the Notice of Intent toSuspend (Final Notice in the Fourth Degree) is to be pre-pared and signed by the financial secretary and grandknight.

Copies are distributed as follows:

• The Original Copy is sent to the delinquent member.

• The Supreme Office Copy is forwarded to theDepartment of Membership Records. The SupremeKnight will mail a personal letter to the delinquentmember. This letter will convey the SupremeKnight’s interest in having the mem ber retain hisgood standing status.

• The State Council Copy is mailed to your statedeputy. He will write to the member, offering assis-tance and advising him that the district deputy in hisarea is available to help with any particular prob-lems.

• The District Deputy Copy is sent to your districtdeputy. He will telephone the delinquent mem ber todiscuss the arrearage situation. In the course of thetelephone visit, suggestions as to a possible solutionwill be recommended, and the district deputy willvolunteer to assist the member, if a need exists. Thedistrict deputy will also determine whether personalcontact has been made by the council. The responseand reaction received from the delinquent memberis recorded on the District Deputy Copy of theNotice of Intent to Suspend and then forwarded tothe state deputy.

• The Council Copy is retained for council files.

If the delinquent member does not meet his obligationor arrange a satisfactory payment schedule within 60days following processing of the Notice of Intent toSuspend, the council may file a Form 100 MembershipDocument, indicating sus pension. However, the sus-pension will not be processed at the Supreme Counciloffice unless a Notice of Intent to Suspend has been onfile for the required 60 days.

The Notice of Intent to Suspend becomes null andvoid 90 days following the date it is recorded at the

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Supreme Council office. After the 90-day period haselapsed, the form will be removed from the file under theassumption the council has been successful in retainingthe member.

If, subsequently, the member on whom the coun cil pre-viously filed a Notice of Intent to Suspend should againbecome delinquent, the entire billing/retention processmust be re-imple mented as described herein.

KEEP ACCOUNTS

Be the accountant of his council, keeping saidaccounts so that they show the complete and accuratefinancial standing of the council and its members at alltimes by utilizing such systems and records as arerequired by the Laws and Rules and furnished by theSupreme Council at the expense of the subordinate coun-cil.

PAY MONEYS TO TREASURER

Pay over to the treasurer of his council all moneysreceived at meetings or between meetings for fines, dues,contributions, initiation fees or from other sources, forwhich said treasurer shall issue a receipt to such financialsecretary, specifying the funds to which the same shall becredited, which receipt shall be given to the grand knightby the financial secretary before the next succeedingmeeting.

KEEP ROLL

Keep a roll of the members, their ages, residences andoccupations, with the dates of initiation. Keep a record ofFourth Degree members when furnished by the master ofthe Fourth Degree and comptroller.

CAUSE MEMBERS TO SUBSCRIBE TO BY-LAWS, ETC.

Cause every member before initiation to subscribe hisname, subjecting himself to the Constitution and By-lawsof the Order and of the council.

NOTIFY SUPREME SECRETARY OF ELECTIONS

Notify the Supreme Secretary of the names andaddresses of all council officers using Report of OfficersForm 185 or electronic equivalent.

KEEP CERTAIN RECORDS

Keep a record of the financial and business transac-tions of his council using systems and records approvedby the Board of Directors and furnished by the SupremeCouncil at the expense of the council, to wit: the numberof propositions received and the names of the candidates,the number elected and their names, the number initiatedand their names; the amount of money received and fromwhat sources, the amount paid to the treasurer and forwhat purpose, the amount of all orders drawn against thetreasurer, stating to whom paid and for what purpose.

DRAW ORDERS

Draw all orders on the treasurer of his council whenordered by the Supreme Council, state council, his localcouncil, board of trustees or grand knight for the paymentof all claims or demands against his council, which ordersshall be signed by him and countersigned by the grandknight.

NOTIFY SUPREME SECRETARYOF MEMBERSHIP TRANSACTIONS

Notify the Supreme Secretary promptly of membersinitiated, suspended, expelled, deceased, readmitted,transferred into the coun cil, etc., on the Form 100Membership Document. Data changes can be reported onthe Form 100 or by other acceptable means.

NOTIFY CANDIDATE’S GRAND KNIGHT

When a candidate receives degrees in a council ofwhich he is not a member, the financial secretary thereofshall notify the grand knight of said candidate’s council.

MAINTAIN COUNCIL SEAL

Keep the seal of the council and affix the same to allproper papers, etc.

NOTIFY COMPTROLLER

Notify the comptroller of the Fourth Degree assemblyof any Fourth Degree member who may transfer to thecouncil, or who may transfer from the council, or whomay be suspended by the council.

OTHER DUTIES

Perform all other acts required by the Laws of hiscouncil and the Order and the Rules of the Board ofDirectors.

ACCOUNTING SYSTEMS

The electronic accounting system—Member Billing—is designed for use by local councils and assemblies. It isthe only accounting system being supported by theSupreme Council office. Manual systems and FSPC areno longer supported, though they can still be used as longas supplies of supporting forms remain available in theSupply Department. Councils/assemblies that have notalready done so should transition to MemberManagement/Member Billing as soon as practical to avoidlosing support at an inopportune time.

MM/MB resides on the Order’s website at Kofc.org inthe secure Officers Online area and allowscouncils/assemblies to: manage the financial transactionsfor their unit; create, edit and archive receipts, vouchers,assessments and adjustments; maintain a list of accountsand sub-accounts, payee/payor lists and council/assembly

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defined sub-classes for billing (military, students, etc.); aswell as produce billing notices and payments receivedfrom members.

To use this online system, you must have received apersonal invitation code and be registered at kofc.org togain access to the Reports Online/MemberManagement/Member Billing portions of the website.

ACCOUNTING SYSTEM CHECKS AND BALANCES

Regardless of the accounting system used by the coun-cil, the Laws and Rules provide for the financial secretaryto receive all moneys and for the treasurer to disburse allcouncil funds. For this reason the financial secretarycannot be a signatory on council checks andaccounts. Doing so would violate the Laws by allowingthe financial secretary to participate in the disbursementprocess.

ASSISTANCE TO INSURANCE MEMBERS

A financial secretary is occasionally called upon toassist members with insurance matters. The financialsecretary is expected to give as much assistance aspossible.

Often, the information sought by the insurancemember is not available to the financial secretary. Itwould be to his advantage and to that of the insurancemember to take one of the following steps after firstdetermining the information sought:

• Advise the insurance representative that a particularmember desires assistance, provid ing the represen-tative with all possible details including themember’s address and telephone number.

• On behalf of the insured, write to the SupremeSecretary for the information requested.

• Refer to pages 56-58 and 95-97 for additional infor-mation on the Order’s insurance program.

MEMBERSHIP ROSTERS

Hard copy council rosters are sent to all financial sec-retaries of record twice yearly, in January and July. Oneroster listing is provided to each council and is to beretained by the financial secretary. A council MembershipRoster is pictured on page 16.

Each registered officer (see page 2) can also access hiscouncil roster on the Order’s website at www.kofc.org.Click on the Reports Online tab to view/print your coun-cil’s latest roster, available in PDF or Excel format. Theserosters are updated weekly. There are also “frozen” ros-ters dated January 1 and July 1, which are needed for con-ducting the semi-annual council audit.

Membership lists can also be generated by using theData Download Tool in Member Management. The DataDownload Tool is located in the Print Center section ofthe Member Management application, located in thesecure Officers Online area of kofc.org.

Regardless of the roster format being used, any dis-crepancies between local council records and the recordsof the Supreme Council office are to be reconciled. Pleaserefer to page 42 under the heading “Schedule A –Membership” in the Audit section.

An asterisk (*) preceding an address on the roster indi-cates that mail sent to that address has been returned tothe Supreme Council office by the Postal Service. It doesnot necessarily indicate a bad address. However, if theaddress is wrong, the corrected or new address should bereported on a Form 100 or other suitable medium asdetailed on page 54 under the “Data Change” heading. Ifthe address is correct, please notify the Department ofMembership Records so that the restriction code (*) canbe removed. Those members with restriction codes intheir records do not receive COLUMBIA magazine orother fraternal mailings originating from New Haven.

SERVICE PROGRAM PERSONNEL REPORT

The Service Program Personnel Report Form 365, pic-tured on page 17, should be completed by the newlyelected grand knight as soon as a majority of the council’sService Program personnel have been appointed for thefraternal year. Receipt of Form 365 at the SupremeCouncil office by August 1 is a requirement for the StarCouncil, Columbian, Founders’ and Father McGivneyAwards and comprises the mailing list of Service Programpersonnel for special programming ma terials, includingKnightline and PS.

Form 365 can be found in the Council Report FormsBooklet (#1436) contained in the Surge . . . with Servicekit that is forwarded in May to each financial secretary ofrecord. (The financial secretary should review his copy ofthe Council Report Forms Booklet monthly and conferwith the grand knight to verify that the appropri atereporting forms have been completed as re quired.) Theoriginal Form 365 should be forwarded to the SupremeCouncil office, with photocopies sent to the state deputy,district deputy, and a copy retained for the council files.

The preferred method of reporting Service Programpersonnel is through the Member Management applica-tion located in the secure Officers Online area atwww.kofc.org. Simply follow the instructions included onthe website. There is no need to file a paper report withthe Supreme Council office after reporting personnelthrough the Member Management application.

You can also visit our website at www.kofc.org andcomplete the Service Program Personnel Report Form365. Click on: For Officers, Forms, Council, 365. Please

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note, however, that this form must then be printed andmailed to the Supreme Council office. It cannot be sub-mitted electronically. The information contained on theform must also be reported to the state deputy and dis-trict deputy.

Any questions relating to the Service ProgramPersonnel Report should be directed to the SupremeCouncil Department of Fraternal Services, see page 8.

CHARTER CONSTITUTION AND LAWS

The financial secretary should have on hand at alltimes a personal copy of the current CharterConstitution and Laws of the Knights of Columbus(Item #30). He should also have extra copies available forthe grand knight, advocate and other interested officersor members and has the responsibility to distributecopies of the latest issue of the Charter Constitution andLaws to all First Degree initiates. Copies may be orderedfrom the Supreme Council Supply Department.

The council will benefit from a periodic review of theLaws governing councils, officers and members. Thesereviews may be made at meetings of officers under thedirection of the grand knight or the advocate. Thesereviews are not requirements of the Laws, but are goodpractices to assure that all are acquainted with therequirements of their own duties in the council and of allother functions in the council.

REQUISITION FOR SUPPLIES

Financial secretaries should order supplies on a requi-sition Form #1 provided for that purpose. It is a five-copyform with one copy for the financial secretary. The otherfour copies, with the carbons remaining between thesheets, are to be forwarded to the Supply Department atthe Supreme Council office. Please refer to page 15.

To avoid delays in receipt of your order, supply allrequired information including specific quantities. Usingterms like “a few” or “a stack” impede processing. Allowthree to four weeks for delivery. Rush orders require thatthe requisitioner supply a specific “needed by” date, notambiguous terms like “as soon as possible.”

Chargeable items should be ordered only by the grandknight or financial secre tary. If a council requestsimprinted forms, a separate requisition should be com-pleted, with imprint sample attached, and forwarded atleast one month in advance. Promotional items must alsobe ordered on a separate requisition and forwarded —together with the proper payment — to the SupplyDepartment.

The SUPPLY CATALOG (#1264), included in the Surge. . . with Service kit each year, contains individual itemsused by local councils, Fourth Degree assemblies andColumbian Squire circles. Additional copies of the catalog

are available from the Supreme Council SupplyDepartment.

FINANCIAL SECRETARY COMPENSATION

The Board of Directors has set the compensation to bepaid to the financial secretary, and every council shouldhave by-laws that conform exactly to this policy:

From the council… an amount equal to not less thaneight percent and not more than ten percent (to bedetermined by the council) of the moneys col lected fordues from both insurance and associate members. Thefinancial secretary is free to waive this compensationat his discretion.

Lump sum payments are not allowed as compensationto the financial secretary. The purpose of compensat-ing on a percentage basis is to pay the financial secre-tary according to the effectiveness of his collectingfrom members all moneys due to the council. Such col-lection is the first duty of his office listed in Section 139of the Laws. The financial secretary receives compen-sation from his council for dues collected only. Hedoes not receive compensation for initiation fees orany other receipts.

From the Supreme Council office… payable annu-ally at the end of each calendar year, $0.40 for each lifeinsurance certificate registered to the council and inforce at the end of the calendar year.

The payment from New Haven is made annually inJanuary to the financial secretary of record onDecember 31. However, if more than one personserved in the office during the year, it is expected thatthe financial secretary receiving the award will share iton a pro-rata basis with his predecessor.

The approved compensation is for perform ance of theregular duties of the office of the financial secretaryaccording to the Laws of the Order. The council mayaward additional compensation to a financial sec retaryfor extra duties which he performs at the council’s direc-tion beyond those required by the Laws.

MEMBERSHIP NUMBERS

Every member in the Order is assigned a permanentmembership number. The number is indicated on theCouncil Statement following any transaction processinginvolving that member.

When submitting forms or letters to the SupremeCouncil office, the financial secretary should always usethe number of the member involved. Failure to do so maycause delays in processing or in responding to inquiries.The importance of using the membership number cannotbe overemphasized.

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CONTACTING DEPARTMENTS

To address general issues, please contact theCUSTOMER SERVICE DEPARTMENT at:

Phone: (203) 752-4000Toll free number: 1-800-380-9995E-mail: info@kofc.org

If you have any technological questions regarding on-line applications, you should contact the home officeService Desk:

Phone: (203) 752-4242

E-mail: helpdesk@kofc.org (All inquiries sent viae-mail should start with the word “NEW” in thesubject line.)

If you need a specific issue to be addressed, youshould contact directly any of the departments listedbelow:

Mailing address for all departments except Supply:1 Columbus Plaza, New Haven, CT 06510

AGENCY: Administrative support arm for agency fieldforce — distributes field and gen eral agent mail andstatus cards, verifies claims for agent’s health insur-ance. Any issues with insurance policies should bedealt with directly through your agent.

E-mail: agency@kofc.orgPhone: (203) 752-4252Agent Locative Service: (203) 752-5046

CATHOLIC INFORMATION SERVICE: Publishes and dis-tributes information on Catholicism, Catholic doctrine,and practice.

E-mail: cis@kofc.orgPhone: (203) 752-4574

CEREMONIALS: Exemplification observance of de greesto ensure proper rituals.

E-mail: ceremonials@kofc.orgPhone: (203) 752-4347

COLUMBIA MAGAZINE: Publishes interna tional maga-zine containing information on the Church, volunteerefforts and issues most important to Knights and theirfamilies throughout the world.

E-mail: columbia@kofc.orgPhone: (203) 752-4398

COUNCIL ACCOUNTS/GENERAL OFFICE: Processescouncil payments for per capita, Catholic advertising,Culture of Life and supply charges. Distributes themonthly Council Statement. Responsible for scholarshipprograms.

E-mail: council.accounts@kofc.orgPhone: (203) 752-4739

FINANCIAL SECRETARY APPOINTMENTS: Respon -sible for the appointments, reappointments, and resigna-

tions of financial secretaries and the maintenance of theirrecords and reports.

E-mail: ann.moran@kofc.orgPhone: (203) 752-4717

FRATERNAL SERVICES: Develops service-oriented andfraternal programs for implementation by state and localcouncils. Promotes the Columbian Squires.

E-mail: fraternalservices@kofc.orgPhone: (203) 752-4270Fax: (203) 752-4108

MEMBERSHIP GROWTH: Promotes membership growthin local and state councils, the district and Orderwide.Promotes the development of councils including collegeand ethnic councils. Responsible for the following: mem-bership promotion, new council development, millennialgroup, college councils, council reorganizations and rein-stitutions, round tables, and VIP programs.

Phone: (203) 752-4473Fax: (203) 752-4108

MEMBERSHIP RECORDS: Processes council, assembly,and circle transactions, including disability exemption.Distributes rosters. Maintains membership database.Processes address changes.

E-mail: membership@kofc.orgPhone: (203) 752-4210Fax: (203) 752-4113 or (203) 562-7215

PAYMENT RECEIPTS: Processes insur ance and loanbillings and payments, reinstates policies, handles corre-spondence, dividend mat ters and policy audits.

E-mail: payment.receipts@kofc.orgPhone: (203) 752-4238

PRINTING PLANT/SUPPLY: Responsible for the Order’sprinting and mailing needs. Handles supply requisitionsfor fraternal and insurance programs.

E-mail: supply@kofc.orgPhone: (203) 752-4244 (for print orders)Phone: (203) 752-4214 (for supply orders)Mail: 78 Meadow St, New Haven CT 06519

ISSUING COUNCIL CHECKS

When a council forwards a check to the SupremeCouncil office in payment of per capita, Catholic adver -tising, Culture of Life, or supplies, the check should beforwarded in the self-addressed envelope provided,together with the payment stub, which is located in theupper right-hand section of the Council Statement.

All checks must be made payable to “Knights ofColumbus Supreme Council.” Do not make checkspayable to any individual or place endorsements on thereverse side. Your check should include the following:

• Council number, name and address

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• All required signatures• Agreement between figures and written amount• Bank code

Financial secretaries and other officers frequent lywrite concerning council payments when a check is sentat the close of a month and credit is not shown on thenext month’s statement. The follow ing explanation maybe of help in this matter:

Preparations to produce Council Statements are initi-ated on the last working day of the previous month.Therefore, any payment not received and credited to youraccount prior to this time will not appear until the nextstatement is produced on the first of the following month.This creates a situation where your records and those ofthe Supreme Council office do not agree, and that pay-ment will be a reconciling item. It is to be noted that thestatus of your council is determined by the informationon our records at the time of preparation. For example, acheck received after cut-off on January 31 would be cred-ited to your account on February 1 and the activity wouldbe shown on your March 1 statement.

INCOME TAX REQUIREMENTS

The annual grant from the Supreme Council to thefinancial secretary is subject to income tax. Accordingly,he is required to report the total amount received from theSupreme Council on his tax returns. In the United States,the Supreme Council will issue a Form 1099-MISC to eachfinancial secretary whose grant exceeds $599.99. ForCanadian councils, a T4A slip will be issued if the grantexceeds $499.99. The financial secretary must report thegrant as income on his tax returns even if it falls belowthe threshold for issuance of a Form 1099 or a T4A taxslip. He must also report any annual compensationreceived from the local council on his income tax returns.The financial secretary is not treated as an employee ofeither the local council or the Supreme Council.

INSTITUTION OF PAYMENT

Relative to institution of payment of a council obliga-tion, Section 139.8 instructs the financial secretary todraw all Orders on the Treasurer—voucher. The grandknight counter signs the completed document. This is thetreas urer’s authorization to draw the required check(Sections 140. 3 and 4).

A Supreme or state council obligation does not requirecouncil approval, as outlined in Section 140.4. Receipt ofthe monthly Council Statement from Supreme is the offi-cial notice that the amount owed is due and payable. Thesame is true of a billing from the state council.

When the council approves any bill other than aSupreme or state council assessment, the bills must be

turned over to the financial secretary. He then issues theOrder on Treasurer—voucher.

SUSPENSION OF COUNCIL

The financial secretary should always be aware of theneed to make payments to the Supreme Council withinthe time limits allowed under Section 156 of the Order’sLaws.

Failure to make payments within the time limit willresult in suspension of the council. When a council is sus-pended, the Board of Directors re quires the SupremeSecretary to send a Notice of Suspension to the grandknight, with copies to the district deputy and state deputy.

Section 156 provides a grace period of 100 days foreach levy from the first of the month in which the levy ismade. The assessment dates and the dates on which theybecome in arrears are as follows:

Levy date Type of levy Pay by

January 1 Per Capita/ April 10Catholic Adv.

July 1 Per Capita/ October 10Catholic Adv.

Supplies — 40 days after the first of the month inwhich the charge appears on the monthly CouncilStatement.

The above information is of particular importance tothe financial secretary and the grand knight. A council issuspended automatically whenever there is an arrearageof $50.00 or more in any of the above accounts.

Even though the council has a 100-day grace period toremit and receive credit for payments, automatic noticesto the grand knight, financial secretary and district deputywill be generated between 58 and 60 days from the dateof assessment. This notice is a reminder to forward yourpayment in order to avoid automatic suspension. It is notthe official Notice of Suspension.

A council may have its suspension lifted by merelymaking payment of the amount in arrears. When a coun-cil is to be reinstated, Notice of Re instatement is sent tothe aforementioned officers.

ORDER ON TREASURER

After a bill has been properly approved for pay ment,the financial secretary initiates issuance of a check bygenerating a voucher (Order on Treasurer) in MemberBilling under the Voucher section of the Council Ledger.He then prints a Report of Vouchers for the grand knight’ssignature which authorizes the treasurer to issue thecheck. Instructions, specific recorded webinars and Helpare available within the online applications.

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Trustees, in conducting the semi-annual audit, shouldmake certain that the stubs in the possession of the finan-cial secretary and the vouchers held by the treasureragree. Also, the vouchers should be com pared with thechecks actually issued. Some treas urers, after receivingthe cancelled checks from the bank, clip the vouchersand the checks together, thus facilitating the work of thetrustees.

COUNCIL STATEMENTEach financial secretary must have a complete under-

standing of the effect of reported membership transac-tions on per capita, Catholic advertising and Culture ofLife levies and should also be familiar with charges accru-ing to the council from supply orders. The CouncilStatement, sent to financial secretaries monthly, providesthat information. It reflects changes in membership andreports vital information on the council’s financial obliga-tions to Supreme. Please refer to pages 18 and 19.

Important points of information regarding the CouncilStatement. . .

• The Council Statement should be retained by thefinancial secretary as part of his permanent files. Itshould be reviewed by the grand knight and read atthe next council meeting.

• The account balances — per capita, Catholic adver-tising, Culture of Life and supplies — should betreated as individual amounts owed by the council.Because of inactive insurance member credits,back-dated transaction credits and miscellaneousadjustments, credit balances often appear incolumns 12 and 13 and in some instances result inan overall credit balance in the account. Please notethat account balances also appear in the Retain forCouncil Records box located at the top of the state-ment. The amount due and payable by the councilappears as the Total Due. Any credit balances on theNew Balance line will not print in their respectivefields in the box. Credit balances in columns 12 and13 will automatically transfer between accounts tooffset charges. Supply account credits, however,will not be transferred but will be used to offsetfuture charges.

• The financial secretary institutes payment by issuingan Order on Treasurer—voucher, countersigned bythe grand knight, along with the payment stub por-tion of the Council Statement. Use of the stub willhelp ensure that the payment is applied in accor-dance with council wishes. Failure to use the stubcould result in the payment being applied incor-rectly or credited to the wrong council.

• Section 156 of the Laws of the Order provides forsuspension of any council for failure or refusal topay assessments within the time specified. Percapita/Catholic advertising assessed January 1 andJuly 1 must be received and processed by April 10

and October 10, respectively. Supply charges arepayable forty days after receipt of invoice.

• Credits for assessments may be applicable in thecase of member suspension. The Supreme Councilposts an effective date of suspension up to 130 daysearlier than the calendar date on which it is actuallyprocessed in New Haven. Thus, if an assessmentdate (January 1 or July 1) is reached or passed, acredit of $3.25 is issued to the council.

• If there are any items on the Council State mentabout which you wish further informa tion or thatappear to be incorrect, you should contact theSupreme Secretary. Be certain to provide your com-plete address and telephone number including areacode with your inquiry.

FINANCIAL TRANSACTION DESCRIPTIONS(COLUMNS 2 & 3)

Balance Forward —Balances brought forward fromthe previous Council Statement

New Balance —Balances of the council as ofthe date shown

Per Capita Tax —Semiannual levy, January andJuly

Catholic Advertising —Semiannual levy, January andFund July

Culture of Life —Semiannual levy, January andJuly

Payment —Payment received from council

Supply Charge —Supplies billed to council

Bonding Fee —Charge for additional bondingordered by the council

Adj.—Fund —Transfer of credits or chargesTransfer between accounts or councils

Adjustment— —A reconciliation adjustmentOffice originated by the Supreme

office

Returned Check —Charge back of a check nothonored for payment

Misc. Adjustment —Misc. charge/credit resulting from membership activity

Inactive Credit —Annual per capita creditallowed for each inactive insur-ance member

Dues Adjustment —Form 142 Transfer Account Adjust ment

Re-entry —Financial charge/credit for re -Adjustment activation or readmission

MEMBERSHIP TRANSACTION DESCRIPTIONS(COLUMN 3)

Associate to Ins —Associate to Insurance

Disability Exempt —Disability Exempt Status

Honorary Memb —Honorary Membership

Honorary Life —Honorary Life Membership

Ins to Associate —Insurance to Associate

Juvenile to Adult —Juvenile Insured Initiation

Member Adjustment —Membership Adjustment

Member Death —Member Death

New Member —New Member Initiation

Notice of Intent —Notice of Intent to Suspendprocessed

Reactivation —Member Reactivation(inactive insurance only)

Readmission —Member Readmission(3 months to 7 years)

Reapplication —Membership Reapplication(over 7 years)

Reinstatement —Membership Reinstatement(up to 3 months)

Suspension —Suspension/nonpayment

Suspension/Board —Suspension/Board action requiredfor return

Transfer —Member Transfer

Withdrawal —Member Withdrawal

Councils are assessed $1.75 for per capita tax and$.50 for Catholic Advertising each January 1 and July 1on the total membeship in the council including inac-tive and honorary members. Honorary life and disabledmembers are excluded from the assessment.Concurrently, councils are also assessed $1.00 for theCulture of Life fund. Honorary, honorary life and dis-abled members are excluded from the Culture of Lifeassessment. On occasion, the Board of Directors imple-ments special assessments for financing various worthyprojects and causes. Any such levies are additional.

Each month the grand knight receives his ownMembership and Financial Statement (Form #1189). Itis pictured on page 20. The report shows progress thecouncil is making in its membership/insurance pro-grams. The Financial Summary section indicates thecouncil’s financial standing in relation to the SupremeCouncil. This statement is a condensed version of theCouncil Statement received by the financial secretary.

In addition, the district deputy receives a monthlyreport (#F049) similar to the grand knight’s except thatit contains information on every council in his dis-trict. A District Deputy’s Report is shown on page

21. If a council is not meeting its financial obligations,the district deputy is obligated to determine the reasonand urge the financial secretary to initiate payment toavoid suspension.

ANNUAL FEDERAL INFORMATION RETURN—FORM 990All councils in the United States are exempt from

federal income tax under the Internal Revenue Code,Section 501 (C) (8). A group ruling recognizing theexemption was obtained by the Supreme Council foritself and for its subordinate units. The group rulingdoes not extend to home corporations.

All councils file one of the following:

• 990N – Gross receipts of $25,000 or less(electronic format only, available at www.irs.gov).

• 990EZ – Gross receipts over $25,000 and up to$100,000.

• 990 – Gross receipts over $100,000.

The Supreme Council insists that each such subor-dinate council carry out its responsibilities under thislaw. Form 990 must be filed by the fifteenth day of thefifth month after the end of your annual accountingperiod. Failure to file 3 consecutive years willresult in a loss of tax exemption status.

In order to keep abreast of the current laws in thesematters, the Supreme Advocate will send a memoran-dum to all U.S. councils during the month of Februaryof each year.

RECORDS RETENTIONOn occasion, financial secretaries inquire as to how

long council records should be retained. Be guided bythe following:

• Current member Form 100s (new members, re-entry transactions for members who did not jointhrough your council originally): 7 years

• Current member Form 100s (all except above anddata changes): 3 years

• Current member Form 100s (data changes):verify processing at the Supreme Counciloffice, then destroy

• Former member Form 100s (all transactions):verify processing at the Supreme Counciloffice, then destroy

• Financial and business records (e.g., bank state-ments, contracts, purchase orders, invoices):10 years

• Tax forms: 7 years minimum, 10 years recom-mended

• Correspondence: 3 years

In all cases, tax ID numbers—including the last fourdigits—must be obliterated.

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SUPREME COUNCIL ASSESSMENTS

Levy date Pay by

Per Capita/Catholic January 1 April 10Advertising/Culture of LifePer Capita/Catholic July 1 October 10Advertising/Culture of Life

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COUNCILACCOUNTING

ACCOUNT KEEPING . . .

The duties of the financial secretary as set forth inSection 139 of the Laws of the Order stipulate that thefinancial secretary shall collect and receive all moneysaccruing to the council from members and other sources,that he shall keep an account of the indebtedness of eachmember of the council and the amount received fromeach member, and that he shall pay over to the treasurerof his council all moneys received by him from allsources. To assist him in complying with these duties, theSupreme Council has developed and makes available forlocal council use a computer-based system of record andaccount keeping.

. . . USING THE MEMBER BILLING APPLICATION

The Member Billing application — located in OfficersOnline, the secure area at kofc.org — works in conjunc-tion with the Member Management application to allowcouncils to: manage the financial transactions for theircouncil; create, edit and archive receipts, vouchers,assessments and adjustments; maintain a list of accountsand sub-accounts, payee/payor lists and council-definedsub-classes for billing (military, students, etc.); as well asproduce billing notices and payments received frommembers.

INITIAL SET-UP FOR FIRST TIME USERS

If you are just starting to use Member Billing, there area few steps that are required prior to generating an assess-ment.

Setting up the council’s general billing informationlocated in the Billing Information section:

• Billing Information – The billing frequency needs tobe established. Member Billing allows you to assessdues to members annually or semi-annually only. Ifyour council has quarterly payors, you can informthem that they can continue to pay quarterly but willbe billed annually or semiannually, as is the councilpreference.

Additionally, the billing schedule must be selected ascalendar or fraternal year. And, the billing remit-tance address needs to be selected – either the coun-cil’s mailing address, council’s meeting address orthe financial secretary’s address.

• Class List – This screen is where the amount of thecouncil’s dues can be entered. Note that theamount of the annual dues for honorary life mem-bers cannot be updated in Member Billing; theamounts displayed are based on the CharterConstitution and Laws.

Sub Class – Council-defined sub classes can be cre-ated for members for which the council wishes toreduce the dues amount. For example: a council

waives or reduces dues for students. A sub class ofstudents can be added, along with the annual rate ofthe reduced dues. Once established, members asso-ciated with a sub class will need to be assigned tothe sub class on the member’s Billing Informationscreen, located under the Member Information sec-tion.

• Reason for Assessments – This is required if thecouncil plans to assess members any special ormiscellaneous assessments. Reason forAssessments can be added on the Event/Assess -ments screen under the council’s BillingInformation section.

Setting up the member’s billing information locatedin the Member Information section (Illustration # 1,page 28):

• Member Class – Displays the member as a regular,honorary, or honorary life member.

• Sub Class – Members may be assigned as part of asub class and eligible for reduced dues (military, stu-dents, etc.)

• Disability –Members that are on disability and noted“Yes” on the Member’s Billing Information screenwill not be assessed dues. Nothing else is required toensure that they are not assessed.

• Do Not Assess – This provides the ability to notassess dues for members who may have a specialcircumstance, such as financial hardship, where thecouncil decides not to assess dues for a particularperiod. Note that honorary life or disabled membersare not included in the dues assessment process, sothis option does not need to be selected for thesemembers.

• Do Not Send Bill – This provides the option of notsending a billing notice to specified members forany reason. Note that the member will still beassessed, but a notice will not be generated.

• Delivery Preference – This identifies the preferredmethod by which the member wishes to receive hisbilling notice – mail, e-mail or both mail and e-mail.

• Billing Address Information – This section allowsthe financial secretary to update a member’s contactinformation including: address, phone number, faxnumber and e-mail address. These changes will alsobe made in Member Management as well as alertMembership Records at the Supreme Council office.

Prior to generating the initial dues assessment, if thereare members with an outstanding balance for previousbilling periods, these member records should be updatedin the Member Ledger:

• Billing Status – When a dues assessment is pro-cessed from the Pending Assessment screen, the

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billing status for all members receiving this assess-ment will be changed to First Notice. Note that hon-orary life members do not receive an assessment,and their billing status can be manually updated todues are current. Additionally, former members thatare listed in Member Management/Member Billingcan be manually changed to Former Member status(Illustration # 2, page 29).

• Adjustments – The Adjustment section on thebottom of the Member Ledger screen can be used togenerate a charge adjustment for members with anoutstanding balance (Illustration # 3, page 30).Separate adjustments should be added if a memberowes money for dues and other assessments (i.e.,dues, special, etc.). If a member has paid dues orother assessments for future periods, a creditadjustment should be added. Payment of duesshould not be recorded here, but through the DuesCollection Tool found under the Receipts section ofthe Council ledger.

Note: This is the same process as assessing newmembers for dues or initiation fees after theyhave been recorded at the Supreme Counciloffice and added to Member Management/Member Billing.

BILLING MEMBERS

A dues assessment can be generated for all billablemembers on the Enter Dues Assessment screen by click-ing on Assessments under the Council Ledger section(Illustration # 4, page 31):

• Billing Cycle – Dues can be billed for the calendaryear (Jan to Dec) or the fraternal year (Jul to Jun).Note that the default for the billing period is prede-termined by the billing frequency, which is selectedin the Billing Setup section.

• As of Date – All bills have a date that indicates howmuch is owed at the time the dues were assessed.The dues can be assessed in Member Billing starting60 days prior to the billing period. However, the Asof Date cannot be set more than 15 days prior to thebilling period.

• Assess Dues button – This will place the duesassessment in a pending status, which can be pro-cessed on the Pending Assessments screen. All spe-cial or miscellaneous assessments should beassessed in the Assess Other screen before process-ing the dues assessment.

A special or miscellaneous assessment can be gener-ated for selected members using the Assess Other screenunder Assessments in the Council Ledger section .

• Charge to – This specifies who will be assessed theadditional charge and is selected by member type.

Note that All Billable will assess all regular & hon-orary members; All Members will assess all regular,honorary & honorary life members; Honorary willassess only honorary members; and Honorary Lifewill assess only honorary life members.

• Voluntary or Mandatory – If an assessment is a vol-untary assessment, a notation will display on themember’s bill that this assessment is voluntary andthe member does not need to pay. Additionally, vol-untary assessments require a valid through date.After this date you have the ability to generate acredit transaction for all members that did not paythe voluntary assessment. Mandatory assessmentswill remain on the Member Ledger until the memberpays this assessment, or the transaction is voided onthe Member Ledger.

• Reason for Assessment – This is a required field, andif the reason for assessment does not appear in thedrop down list, it can be added on the Event/Reasonscreen under the Billing Information section.

Note: There is a link to this section on thebottom of the Assess Other screen.

• Assess Other button – This will place any special andmiscellaneous assessments in a pending status,which can be processed on the Pending Assessmentsscreen. All special or miscellaneous assessmentsshould be assessed on the Assess Other screenbefore processing the dues assessment.

All pending assessments can be posted to the MemberLedger from the Pending Assessment screen. Note that ifa dues assessment is included when the ProcessAssessment button is clicked on the Pending Assessmentscreen, the billing status for all members assessed willchange to First Notice.

GENERATING NOTICES

• Once the pending assessments are processed, theFirst Notice can be generated from the Notices sec-tion of the Print Center in Member Billing(Illustration # 5, page 32). Notices can be sent via e-mail or printed and mailed. There is also an option togenerate a file copy for notices of all members,regardless of the members’ delivery preference.

Note: Member Billing also provides the ability toe-mail an individual member a notice, once themember has been added to Member Management/Member Billing. Once the member delivery pref-erence is set to e-mail or both, an e-mail noticeicon will appear on the Member Ledger or BillingInformation screens.

• After 30 days, you can update all members currentlyin First Notice status to Second Notice by using the

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Update Status screen under the Assessment sectionof the Council Ledger (Illustration # 6, page 33).Notices can be sent via e-mail, printed and mailed orsaved electronically by selecting a delivery prefer-ence in the Billing section.

• After 30 days, you can update all members currentlyin Second Notice status to Knight Alert by using theUpdate Status screen under the Assessment sectionof the Council Ledger (Illustration # 6). A letter issent to the member explaining how his membershipis in danger of being forfeited as a result of unpaiddues. The notices cannot be sent electronicallybecause they require the signature of the grandknight and trustees.

• Sixty days after initiating the billing process, you canupdate all members currently in Knight Alert statusto Intent to Suspend by using the Update Statusscreen under the Assessment section of the CouncilLedger (Illustration # 6). A notice can be generatedin the Billing section of the Print Center, informingthe member that his delinquency has put his goodstanding status in jeopardy. Copies of this lettermust be printed and sent to the Supreme Counciloffice, the state deputy and the district deputy.

Note: Individuals who have been assessed for thecurrent billing period, but have become formermembers, will need to have any outstanding bal-ances and their billing status manually updated ontheir Member Ledger screens. If the billing statushas not been updated, these members will con-tinue to appear when the next notice is generated.

GENERATING MEMBERSHIP CARDS

Membership cards can be generated for membersusing the Membership Card section of the Print Center inMember Billing.

Membership Card stock paper (#4817) for MemberBilling can be ordered from the Supreme Council SupplyDepartment. (Note that cards come 8 to a sheet with 25sheets to a package for a total of 200 cards.)

There are three options in Member Billing for printingmembership cards:

• By member type, which can be classified as: AllBillable, All Members, Regular, Honorary, HonoraryLife or Members on Disability.

• By all members whose dues became currentbetween specified dates.

• By using the Membership Card Template for a smallgroup of members or for new members who havenot been added to Member Billing.

PROCESSING PAYMENTS FROM MEMBERS

Under the Receipt section of the Council Ledger, thereis a Dues Collection Tool, which will assist in recordingmembers’ payments. The Dues Collection Tool can beused if the member pays his outstanding balance in full(Illustration # 7, page 34).

If a member does not pay the full amount or includes adonation to the council or special fund, we suggest thatthe payment be recorded on the Enter Receipt screen toensure that the proper accounts/sub accounts arerecorded properly. If this payment includes money for aspecial or miscellaneous assessment, a reason for assess-ment must be entered in the Event field.

Once the Save button is clicked on the Dues CollectionTool screen or the Enter Receipt screen, this will placethe transaction in pending status. Pending transactionscan be processed on the Pending Receipt screen.

A Report of Receipts is available under the TreasurerReports in the Print Center of Member Billing. There arefour reports available: two for pending receipts and twofor posted receipts. Note that the posted receipts reportswill display signature lines for the financial secretary andtreasurer, which will serve as a record that the treasurerreceived these moneys.

PROCESSING MONEY FROM OTHER SOURCES

Section 139.1 of the Laws of the Order specifies thatthe financial secretary shall collect all moneys accruing tothe council from members and other sources. Thesemoneys can be recorded in Member Billing using theEnter Receipt screen under the Council Ledger(Illustration # 8, page 35).

Member or Payor – Prior to entering the receipt infor-mation, you must search for a member or a payor.

Note: A payor is an individual or entity that is not amember of the council (i.e., the Supreme Council orstate council). A payor can be added to MemberBilling on the Add a Payee/Payor screen underBilling Information.

Once a search has been conducted, the results willappear in the Search result box to the right. Click on thedesired member or payor so that it is highlighted in a bluebanner; click the select button to populate the date andmember/payor in the Enter Receipt section on the bottomof the screen; and then continue to enter the remaininginformation.

Once the save button is clicked on the Dues CollectionTool screen or the Enter Receipt screen, the transactionis placed in pending status. Pending transactions can beprocessed on the Pending Receipt screen.

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A Report of Receipts is available under the TreasurerReports in the Print Center of Member Billing(Illustrations # 9 & 10, pages 36 and 37). There are fourreports available: two for pending receipts and two forposted receipts. Note that the posted receipts report willdisplay signature lines for the financial secretary and trea-surer, which will serve as a record that the treasurerreceived these moneys.

PROCESSING VOUCHERS FOR PAYMENT

After a bill has been properly approved for payment,the financial secretary must initiate the procedure forissuance of a check by the treasurer, which can be accom-plished under the Vouchers section of the Council Ledger(Illustration # 11, page 38).

Member or Payee – Prior to entering the voucher infor-mation, you must search for a member or a payee.

Note: A payee is an individual or entity that is not amember of the council (i.e., the Supreme Council orstate council). A payee can be added to MemberBilling on the Add a Payee/Payor screen underBilling Information.

Once a search has been conducted, the results willappear in the Search result box to the right. Click on thedesired member or payee so that it is highlighted in a bluebanner; click the Select button to populate the Date andMember/Payee in the Enter Vouchers section on thebottom of the screen; and then continue to enter theremaining information.

Once the Save button is clicked on the Enter Vouchersscreen, the transaction is placed in pending status.Pending transactions can be processed on the PendingVouchers screen.

A Report of Vouchers is available under the TreasurerReports in the Print Center of Member Billing(Illustration # 12, page 39). There are two reports avail-able: one for pending vouchers and one for posted vouch-ers. Note that the Report of Vouchers will display signa-ture lines for the grand knight, financial secretary andtreasurer which will serve as a record that the treasurer isauthorized to issue a check.

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Illustration # 1

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Illustration # 2

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Illustration # 3

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Illustration # 4

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Illustration # 5

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Illustration # 6

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Illustration # 7

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Illustration # 8

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Illustration # 9

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Illustration # 10

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Illustration # 11

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Illustration # 12

COUNCILAUDIT

AUDIT REQUIREMENTS

Section 145 of the Laws of the Order requires thatthe grand knight and trustees audit the accounts of thefinancial secretary and treasurer at least every sixmonths, and in January and July report thereon to theircouncil, district deputy, state deputy and the SupremeSecretary on forms approved by the Board of Directorsand furnished by the Supreme Council. (Fourth DegreeLaws require that the trustees audit the accounts of thefaithful comptroller and faithful purser annually as ofJune 30.) Under no circumstances should eitherthe financial secretary or treasurer prepare theaudits, but each should be readily available to thetrustees to answer questions re garding the records.The trustees are charged with this duty, and in accept-ing office they are accepting the responsibilities theoffice entails.

Trustees who sign an audit prepared by the financialsecretary or treasurer are acting in an irresponsiblemanner. The report made to the council, districtdeputy, state deputy and the Supreme Secre tary indi-cates that the trustees have examined the records ofthe financial secretary and treasurer. If they have notdone so, the trustees cannot know that the figuresthereon are correct.

If the trustees and grand knight cannot person allymake the audit, they should arrange to have one madeby a qualified member at the expense of the council. Aresponsible financial secretary will require that hisrecords and accounts be examined periodicallyaccording to the Laws for the protec tion of all con-cerned, including his own. This will also help to safe-guard the financial affairs of the council. The grandknight and trustees must arrange for the audit to beaccomplished without depriving the financial secretaryof his records for more than one week. The businessrecords of any council can be properly examinedwithin a week to assure accuracy and completeness.

The bonding company, which takes an active con-cern in audits, can refuse to honor the bond on eitherthe financial secretary or treasurer for the followingreasons:

• Failure of the trustees to conduct the audit, orsigning an audit prepared by the financial secre-tary or treasurer

• Failure to have on file at the Supreme Counciloffice two consecutive Audit Reports (#1295) forthe periods immediately past

RECORDS AND ITEMS NEEDED TO PREPARETHE AUDITFROM THE FINANCIAL SECRETARY . . .

• Cash receipts• Vouchers• Receipts, treasurer to financial secretary

• January 1 or July 1 Council Roster, as appropriate• Council Statements for the audit period• Cash and checks on hand, if any• Bills or invoices requiring payment• Copy of last council audit• Member ledgers (or Outstanding Balance Reportin Member Billing)

FROM THE TREASURER . . .• Treasurer’s Cash Book (#1401)• Check book, bank statements, cancelled checksand vouchers for the audit period

• All bank books, regardless of purpose of account• All documents reflecting cash or liquid assetssuch as stocks, bonds, notes, etc.

FROM THE RECORDER . . .• Minute Book (#1403)

COMPLETING THE AUDIT REPORT

All three sections of the Audit Report (#1295) are tobe completed, with the exception of those councilsusing the online Member Billing application. Thoseusers need not complete Schedule A, since MemberBilling records reflect the figures maintained at theSupreme Council office. In such case, “Member Billing”should be noted in that section. The audit must besigned by the grand knight and at least two trustees. Ifan entry is not applicable, the word “none” should beinserted on the line. Please refer to page 46 for asample Audit Report.

SCHEDULE A — MEMBERSHIP

A major objective of the semi-annual council audit isto reconcile local council membership records withthose maintained by the Supreme Council Departmentof Membership Records. The sources for informationnecessary to complete Schedule A of the Audit Reportare: (1) records the financial secretary maintains onMember Billing Member Ledgers or equivalent; (2) theJanuary 1 or July 1 Council Roster, as appropriate forthe audit period and (3) monthly Council Statementsprovided by New Haven. The latter is especially neces-sary for associate to insurance, insurance to associate,transfers out of the council and, in some instances,death transactions recorded as a result of insuranceclaims processing. All discrepancies between localcouncil and Supreme Council records are to be recon-ciled, with any necessary membership transactionsbeing submitted to the Department of MembershipRecords, or . . . local council records being corrected asnecessary to ensure agreement.

Only those members for which the applicable mem-bership transactions have been reported are to belisted on the audit. If an addition or a deduction is

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being acted upon but as yet has not been submittedwith sufficient time for processing, it is not to be indi-cated on the audit report. Each time a transaction issubmitted to the Supreme Council office, it is the finan-cial secretary’s responsibility to verify that it has beenreceived and processed. This is accomplished byreviewing the monthly Council Statements for theaudit period — August through January statements forthe January audit, February through July statementsfor the July audit. Again, only those members forwhich transactions have been verified as receivedand processed in New Haven are to be listed onthe audit as additions or deductions.

For the purpose of preparing the semi-annual auditonly, inactive insurance members are excluded; theyare not to be considered as insurance members of thecouncil. If an insurance member is suspended or takesa withdrawal, he becomes inactive and is considered adeduction. Conversely, an inactive member reactivat-ing his membership is an addition to be recorded onthe Reinstatements & Readmissions line. Also, theTransfers — Assoc. to Ins. and Transfers — Ins. toAssoc. lines in the Additions and Deductions sectionsmust agree. For example, an insurance addition as aresult of an associate to insurance transfer is also anassociate deduction.

The figures for Total Deductions in the Deduc tionssection are to be placed on the line Minus TotalDeductions in the Additions section and must be sub-tracted from the figures for Total for Period to obtainthe correct figures for Number Members at End ofPeriod.

SCHEDULE B—CASH TRANSACTIONSFINANCIAL SECRETARY

Cash on Hand Beginning of Period will be the figurefrom the previous Audit Report showing Cash on Handat End of Period. Figures for Cash Received — Dues,Initiations and Cash Received from other Sources willbe the accounting period totals from the Reports of Re -ceipts. Total Cash Received will be the total of thethree previous items.

Amounts for Paid to Treasurer will be the total ofthe figures shown on receipts from treasurer to finan-cial secretary for moneys received during the period bythe treasurer from the financial secre tary.

Cash on Hand at End of Period will be amountsshown Paid to Treasurer subtracted from amountshown as Total Cash Received. In most instances Cashon Hand at End of Period will show a zero balance asmost financial secretaries pay all moneys to the trea-surer before the end of the audit period.

SCHEDULE B — CASH TRANSACTIONSTREASURER

The Cash on Hand Beginning of Period will be thefigure shown on the previous audit from line NetBalance on Hand.

The item Received from Fin. Sec. will be theaccounting period total of the items in the Treasurer’sCash Book showing moneys received from the finan-cial secretary. This should agree with the amountshown in the financial secretary’s report on line Paid toTreasurer.

Under Disbursements, the amounts for per capitapayments and gen eral expenses will be the accountingperiod total of payments by the council as shown in thedis bursements section of the Treasurer’s Cash Book.

AUDITING DUES PAYMENTS

The procedure detailed below is recommended foruse by auditors in determining that dues paymentswere receipted, entered on the appropriate memberledgers, turned over to the treasurer, receipted by thetreasurer, and deposited in the council’s bank account.Conversely, it is effective in verifying that credits werenot posted to member ledgers unless there is a recordof payment having been received. In order to makethese determinations, a representative number ofaccounts should be “spot checked.” Proceed as follows:

• Verify several entries on each Report of Receiptsto determine if credit was given on the appropri-ate member ledger for the amount shown.

• Verify several member ledgers to determine, inreverse order, if credit given there was receivedand recorded on a Report of Receipts.

• Verify the totals on each Report of Receipts todetermine that moneys were turned over to thetreasurer and his receipt was issued.

• Verify each treasurer’s receipt to determine thatthe amounts shown were credited on bank state-ments as deposits.

To determine if the treasurer’s check register is inbalance with the balance shown on the end-of-periodbank statement, the following procedure is suggested:

• Determine that an authorized voucher exists foreach check issued and that the check was issuedto the correct payee in the correct amount.

• Review the endorsements on the checks to deter-mine that they are endorsed by the payee.

• Compare the cancelled checks to the Report ofVouchers and indicate and initial audit results onthe check register.

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SCHEDULE C — ASSETS AND LIABILITIES

This section will provide insight as to the financialcondition of the council. From audit period to auditperiod it will indicate the council’s financial progress—or lack of it—and where necessary will enable thetrustees, state and district deputies, and the SupremeCouncil office to obtain a true picture of the council’sfinancial status. However, in reviewing previous auditsit is apparent that some councils include figures in thisschedule that are not applicable to the audit period.This is particularly true relative to Due SupremeCouncil: Per Capita in the Liabilities column and DueFrom Members in the Assets column.

It appears that some councils are including as a lia-bility the Supreme Council per capita levy for theperiod following the one for which the audit is beingconducted. For example, if an audit is being made forthe period ending December 31, then the SupremeCouncil levy for January of the following year shouldnot be shown on the Per Capita line as a liability sincethe audit is for the period just completed. However,should that January levy not be paid by June 30, itwould be included on the next audit.

Regarding the Due From Members line… This refersto dues owed and payable to the council. Such moneysare considered assets, but not yet collected. Thesemoneys remain assets until such time as the member(s)are removed from the roles. If the financial secretaryfollows proper billing procedures, he will have sent theFirst Notices at least 15 days prior to the start of theperiod. Entries are not to be made for those membersbeing billed for the following period. To avoid confu-sion, billing notices should be dated as of the first of themonth of the start of the period (January 1 or July 1) notthe date the bills are being prepared. However, shouldany portion of the bill remain unpaid into the next auditperiod, that portion is to be included on the ensuingAudit Report.

When a member is suspended or takes a withdrawal,the amount he owes appears on the Audit Report forthe period in which he was suspended only. His ledgershould be deleted from the council file on or before theend of the period in which he was removed. This pro-cedure will help to ensure that a billing notice is notproduced during the next billing period and eliminatesthe carryover from one period to another of uncol-lectible dues or other charges on members who havebeen removed from the roles.

ASSETS

Undeposited Funds are moneys in the pos session ofeither the financial secretary or treas urer, or both.

Assets labeled Bank — General Acct. and Bank —Special Acct. will be the reconciliation of the trea-surer’s checkbook(s) showing the net cash balance(s).Outstanding checks should be deducted from the bankstatement.

Due From Members data is obtained from the finan-cial secretary’s member ledger records. Refer toSCHEDULE C — ASSETS AND LIABILITIES above forguidelines regarding these figures prior to making theentries.

One indicator of the financial condition of a councilis the number of members in arrears and the amountsowed. Be certain to include these figures on the report.

The treasurer will furnish the amounts for Sav ingsand Investment Accounts from his Cash Book whichshould show transfers of cash to sav ings accounts orthe purchase of investments. If the council ownsstocks or bonds, the trustees should make a count ofthe investments and determine that all earnings oninvestments are properly credited to the councilaccounts.

Total Current Assets is the total of the five previouslines.

LIABILITIES

Figures for the Liabilities section relative to thecoun cil’s obligations to Supreme, state, as well as mis-cellaneous will be supplied by the financial secretaryfrom his records and from unpaid bills in his posses-sion.

Advance payment of dues by members is to beincluded in Advance Payment by Members. For exam-ple, if a member pays dues in advance of the periodbilled, it is a liability because it represents dues pay-ment not yet chargeable to the member.

The figure for Total Current Liabili ties is alsoentered in the Assets column in the space designatedLess: Current Liabilities and is sub tracted from TotalCurrent Assets to obtain Net Current Assets.

If liabilities exceed assets, the Total Current Assetsshould be subtracted from Current Liabili ties and theresulting figure shown in (parenthesis).

INVESTMENTS

Trustees are to itemize investment assets on theappropriate lines provided for that purpose underInvestments.

Figures showing the value of Real Estate andFurniture should be obtained from the secretary of thecouncil home corporation.

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It is strongly recom mended that an annual budget beprepared in November or December of each year fol-lowing guidelines established by the council. Afteradoption of the budget, it is good practice to transferfunds from the council’s general account to a savingsaccount, as appropriate.

Section 145 of the Order’s Charter Constitution andLaws outlines the duties of the board of trustees and itschairman, the grand knight. Each trustee is required tobe familiar with this section and its impact on thecouncil’s finances and obligations . . . and his duties.Section 122 details the manner in which the councilmanages its funds. Other sections dealing with the dis-position of coun cil moneys and funds are 139-1, 139-3,140-1, 140-2, 140-3 and 140-4.

Council by-laws may also contain laws and rulesgoverning the expenditure of moneys. These by-lawsare subject to approval by the Supreme Advocate in amanner consistent with the Charter Constitution andLaws and the Board of Directors.

HOME CORPORATIONS

Council officers and members should be wellacquainted with all phases of operations where homecorporations are concerned. Regular and completereports should be made to the council by the corpo-ration trustees. There should also be a periodicreview as to the manner in which various activitiesare conducted under the auspices of the corporationboard.

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MEMBERSHIPRECORDSANDFORMS

USE OF PROPER FORMS

On occasion, financial secretaries attempt changesin the status of members by means other than use ofthe required forms — generally a letter. Failure to useand complete the proper form can cause unnecessarycorrespondence and de lay a member’s change toanother status. There fore, it is important that the finan-cial secretary make use of the correct form to facilitatemember ship changes.

ADMISSION COMMITTEE AND MEMBERSHIPADMISSION PROCEDURES

The following guidelines detail the duties of thegrand knight in relation to appointment of an admis-sion commit tee, the procedures to be utilized by thecommittee in its interviews with prospective membersand the method to follow when presenting themember’s application to the council for approval.

The Board of Directors, in interpreting the Laws(Sections 108-109, 112-113), has prescribed the follow -ing procedure for all councils of the Order:

• The grand knight of each council shall immedi -ately after entering upon his term of officeappoint an admission committee composed ofseven mem bers. This is mandatory. Within fivedays after the application for membership is pre-sented to him, the grand knight shall refer theapplication to the admission committee, and thechairman of said committee shall immediatelynotify the applicant to appear before it for exami-nation as to his qualifi cations for membership.

• The admission committee has the power of rejec-tion only if five members file a written report withthe grand knight certifying that the applicant isnot a practical or practicing Catholic. There areno require ments relative to profession, education,national background, skin color, nationality, cul-tural level, or financial status. If it is determinedthat the applicant is not a practical Catholic, hisapplication shall be deemed rejected and the factsshall be noted thereon by the grand knight, whoshall advise the proposer. As to whether an appli-cant is a practical Catholic is for the Church todecide. Therefore, it is expected that before awritten report is filed, the committee will havediscussed the situation with the chaplain of thecouncil or the applicant’s pastor and will bebound by the decision of either.

• Having determined that the applicant is a practi-cal Catholic, the admission committee shallsubmit to the grand knight its report and recom -mendations within ten days following the datewhen the application was delivered by the grandknight to the chairman of the admission commit -tee. At the first meeting of the council following

receipt by the grand knight of the report and rec-ommendations of the admission committee, orupon the expiration of ten days following deliveryof the application to the chairman of the admis-sion committee—if there is no report from thecommittee with respect to the applica tion—thegrand knight shall proceed with reading the appli-cation. Except when notice of application shall bepublished as provided in Section 110, the councilshall proceed forthwith (at the same meeting) toballot for the admission of such appli cant aftersaid reading. Prior to balloting after the first andonly reading, the warden shall determine andreport to the grand knight and the deputy grandknight the number of members present, and therecorder shall record in the minutes of the meet-ing the report of the warden.

• The grand knight cannot delay the processing of theapplication under any circumstances, for unless theapplication is rejected because the appli cant is nota practical Catholic as shall be deter mined by atleast five members of the committee, he shall readthe application at the first meeting following the tendays allowed for the report of the admission com-mittee. This reading is not restricted to a regularmeeting or a business meet ing.

• Balloting shall be by distribution to the mem berspresent a blank slip of paper and each membershall write thereupon either the word “yes” or“no” and nothing more.

• Balloting for candidates shall be in charge of thewarden. After exhibiting the ballot box to thegrand knight and deputy grand knight, the war denshall deposit the same on the salutation table andtake his place six feet therefrom. He shall thenrequest that all officers vote by depositing theirballots in the ballot box and after they have voted,he shall request the members to vote in the samemanner. They shall advance in single file anddeposit their ballots. After all who desire to do sohave voted, the warden shall exhibit the ballotbox to the grand knight and deputy grand knight,and they shall examine and count the ballots. Ifthe number of negative ballots cast does notexceed one-half of the members present, theapplicant shall be declared elected. The grandknight shall announce the result but the exactnumber of nega tive ballots shall not be stated.The Laws require a negative vote of morethan one-half present for rejection, not anegative vote of one-half of those voting.

• If more than one candidate is to be balloted for ata meeting, the grand knight may announce thatthe first ballot shall be a general one upon all thecandidates, and that if not more than one-half ofthose present shall cast negative ballots upon

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such general ballot, no other ballots shall betaken. If the announcement is made by the grandknight and not more than one-half negative bal-lots of those present are cast upon said generalballot, all candi dates so balloted for shall bedeclared elected. If more than one-half negativeballots of those present are cast upon said gen-eral ballot, an individual ballot shall then betaken on each candidate.

• Applications for membership from priests andreligious need not be referred to the admissioncommittee for determination of practicalCatholicity. The opportunity to discuss Knights ofColumbus programs with the committee shouldnot, however, be denied to a priest or religiousbrother. But if he does appear before the admis-sion com mittee, his practical Catholicity shall notbe referenced nor judged as part of the interviewprocess.

• Impose another duty on the admission commit teein cases of reapplication by a former memberwho has been in an exit status for more thanseven years. Such an applicant must appearbefore and be approved by the admission com-mittee. In addition thereto, the reapplicant mustestablish to the satisfaction of the committee thathe has received the degrees of the Order. If thiscannot be established, the reapplicant shall berequired to take any or all degrees.

THE INTERVIEW

The Inquiries Guide (#390)—see page 59—is helpfulin conducting the interview as it provides a suggestedoutline to be followed by the admission committee.Using it will help assess the applicant’s Catholicity andcitizenship and will provide insight into his potentialcontributions to the council. During the interview, thecommittee should also review the answers provided bythe applicant at the bottom of his Form 100Membership Document under the heading:Interests/Preferences. During the interview process,every opportunity should be provided for the applicantto ask questions about the Order. In fact, he should beencouraged to do so. A Form 100 MembershipDocument completed for a new member applicationappears on page 60.

REPORT OF ADMISSION COMMITTEE

Following the interview, the committee must voteon acceptance or rejection of the candidate and com-plete the appropriate report — page 61. If the candi-date is accepted, only the signature of the chairman isrequired. The report showing acceptance is presentedto the grand knight within ten days following the datewhen the application was delivered by the grand knight

to the chairman of the admission committee. If the can-didate is rejected, refer to page 48 for guidance.

REPORT OF OFFICER ELECTIONS

Section 128 of the Order’s Laws states that electionsof subordinate council officers shall be held betweenMay 15 and June 15 of each year (college councils—March 1 to June 1). Those duly elected officers are tobe reported to the Supreme Council office on theReport of Officers Form 185. Deadline for submissionof the form is July 1.

The Form 185 is pictured on page 62. A copy of theactual form is contained in the Council Report FormsBooklet, Item #1436. The Report Forms Book let is sentannually to financial secretaries of record for useduring the fraternal year. The original copy of theReport of Officers is to be forwarded to the Departmentof Membership Records. Copies must also be sent tothe state deputy and district deputy. Be certain to retaina copy for local council records.

The preferred method of reporting newly electedcouncil officers is through the Member Managementapplication located in the secure Officers Online area atwww.kofc.org. Simply follow the instructions includedon the website. There is no need to file a paper reportwith the Supreme Council office after reporting officersthrough the Member Management application.

You can also visit our website at www.kofc.org andcomplete the Report of Officers Form 185. Click on: ForOfficers, Forms, Council, 185. Please note, however, thatthis form must then be printed and mailed to theSupreme Council office. It cannot be submitted elec-tronically. The information contained on the form mustalso be reported to the state deputy and district deputy.

MEMBERSHIP DOCUMENT — FORM 100

The Form 100 Membership Document is used toreport most membership transactions to the SupremeCouncil office relating to new, present or former mem-bers. (Disability exemption and withdrawal are theexceptions. Refer to those respective sections fordetails.) As financial secretary, you must be familiarwith all of the membership transactions and how toreport them. The chart on page 63 explains which sec-tions on the Form 100 are to be completed to effect thevarious transactions reported on that form.

On occasion correspondence is submitted along withthe Form 100 to further qualify the transaction beingreported. Such correspondence is always welcome.However, with the exception of data changes and with-drawals, no attempt should be made to report transac-tions solely by corres pondence. The historical record ofa source document is lost. It is also for this reason thatfaxed Form 100’s are often unacceptable since the qual-

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ity may be unsuitable for archival purposes. Higherquality scanned documents are generally acceptable,however.

POINTERS FOR COMPLETING THE FORM 100

In Section 1 the financial secretary must include thecouncil number and also the membership number, ifapplicable to the transaction being reported. Dateelected and First Degree date should be indicated, ifappropriate.

In Section 2 be sure to mark the transaction box.Including degree attained information for manual sub-missions of honorary/honorary life requests assuresthat degree information will appear on the card. Pleasenote that death processing requires the full date ofdeath to include month, day and year. If survivor infor-mation is known, include that information in the boxlocated beneath Section 6. This will enable the SupremeKnight to write to the survivor, expressing condolences.

Section 3 of the form must be completed regardlessof the type of transaction being reported. Be sure toinclude the full name and address, complete and legi-ble. Avoid using nicknames. Titles should be limited toreligious (Bro, Rev, Very Rev, Most Rev) or profes-sional (Dr). Date of birth is to be reported:MM/DD/YYYY. Contact information is very important.Thus, in addition to the address, please include tele-phone numbers and a valid email address.

Section 4 allows for input of parish information,Knights of Columbus degree dates and former councildata, where appropriate. An affirmative response isrequired as to the applicant’s practical Catholicity.Priests and religious need not answer this ques-tion. The annuity questions in Section 5 need to beanswered by all new member applicants. Required sig-natures are to be affixed in Section 6. The chart onpage 63 indicates which signatures are required for thevarious transactions.

The questions included under the Applicant’sInterests/Preferences section at the bottom of the formshould be completed whenever the applicant is new toor re-entering the council. Those answers help thecouncil determine the applicant’s interests for commit-tee assignments as well as give insight as to what theapplicant expects to gain as a member of the Knights ofColumbus. Where applicable, the Form 100 must beavailable to the admission committee during the inter-view process.

When filling out the Form 100, care should be takento ensure legibility of all information provided, includ-ing officers’ signatures. If in doubt as to whether toprovide certain data, include it on the form. It is betterto supply more information than necessary, as opposedto omitting data required for processing. Such omis-

sions can result in additional correspondence and pos-sible delays in processing.

Extra care should be exercised when the memberhas elected to take advantage of the annuity offer forhis wife. The front of the Form 100 should be filled incorrectly and completely, bearing in mind that theDuplicate copy must be as legible as the Original. Thenthe Duplicate copy should be detached before theannuity application is completed on the reverse side.

NEW MEMBER

The initiation of new members should be reportedto the Supreme Council office within 24 hours of thedegree ceremony using the Form 100 MembershipDocument (page 60). Do not delay submission of aForm 100, awaiting reception of the higherdegrees of the Order. It is the First Degree that estab-lishes mem bership, and the recording of that degree isrequired to continue new insurance applications inforce. However, it is your responsibility to reportSecond and/or Third Degree dates to the SupremeCouncil office as these degrees are received. Referto “Data Change” on page 54 for instructions on report-ing dates of degrees received subsequent to the origi-nal Form 100 submission.

The applicant accepts or declines the annuity offer inSection 5 on the front of the Form 100. If he is married,he does the same for his wife. If the annuity offer isdeclined for both parties, the Original copy of theForm 100 is sent directly to the Supreme Council officeand the Duplicate is sent to the general insurance agent.Always retain the Coun cil copy for your records.

If the applicant accepts the annuity offer, he mustcomplete the ten sections on the reverse side of theOriginal copy of the Form 100. If he is applying forannuity coverage on his wife, she must complete thereverse side of the duplicate copy. He must sign as theapplicant and she must sign as the annuitant. For legi-bility, the Duplicate Copy of the Form 100 should bedetached before the wife completes the reverse side.The financial secretary collects a premium of no lessthan $100.00 for each proposed annuitant. He shallretain all copies of the Form 100 and the premium pay-ment(s) until the candidate receives his First Degree.Any questions about the New Member Annuity Planshould be submitted to the general agent.

Immediately following the First Degree, the fi nancialsecretary will send to the general insur ance agent boththe Original and Duplicate copies of the Form 100, thepremium payments, and the General Agent copies ofTransmittal Form 175FS — page 77. This is done if eitherthe candidate, his wife, or both accept the annuity offer.(NOTE: The field agent may pick up these documentsfor delivery to the general agent.) The financial secre -tary retains the Council copy of the Form 100 and the

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Financial Secretary copy of the Transmittal Form175FS for his records.

This transaction is credited as an addition towardSupreme Council Award quotas.

JUVENILE TO ADULT

Juvenile to adult constitutes a specific category ofnew member transaction, and the preceding sectionapplies to this transaction as well. An applicant formembership who holds an in-force insurance policyissued while he was under 18 years of age is to be pro-cessed as a juvenile to adult transaction. If theprospect applies for membership prior to his nine-teenth birthday, the maximum initiation fee that canbe charged is $5.00. A juvenile to adult applicationappears on page 64.

This transaction is credited as an addition towardSupreme Council Award quotas.

REINSTATEMENT

Reinstatement is appropriate if membership termi-nation has been for a period of three months or less.To reinstate his membership, the applicant pays to thefinancial secretary of his former coun cil all arrear-ages, whereupon the financial secre tary shall notifythe Supreme Council office on a Form 100 (page 65).Reinstatements can only take place in the councilfrom which the member was suspended or took awithdrawal. A reinstatement will not reflect abreak in membership. No council action is required.

REACTIVATION

The proper transaction for re-entry of an inactiveinsurance member is reactivation. Please refer to page66 for a sample Form 100 completed for reactivation.The reactivation fee is set at $5.00. No fee is requiredif he left the Order by withdrawal before October 1,2003. Years of service prior to suspension or with-drawal, unless it is the twenty-five years of con-secutive membership required, do not counttoward the requirements for honorary or hon-orary life membership.

READMISSION

This transaction is appropriate if membership ter-mination has been for a period of more than threemonths and up to seven years. The applicant maybe readmitted into the council of his choice. Councilaction on his membership is required, but action bythe admission committee is normally not needed.

If the applicant left his former council by with-drawal before October 1, 2003, attach his withdrawalcard to the Form 100 and collect from him advancedues (quarter-annual minimum). If the applicant wassuspended for nonpayment or he left by withdrawalon or after October 1, 2003, he must pay a $7.50 re-

entry fee in lieu of all council arrearages. The financialsecretary forwards the Form 100 (page 67) to theSupreme Council office and processes the $7.50 into acouncil account. If two councils are involved, thereceiving council will be charged $7.50 and the formercouncil credited a like amount. These charges/creditsappear on the councils’ next monthly statements. Nomonetary adjustment is made when the member re-enters his former council.

Years of membership prior to suspension orwithdrawal, unless it is the twenty-five years ofconsecutive membership re quired, do not counttoward the requirements for honorary or hon-orary life membership.

REAPPLICATION

When an applicant has been out of the Order formore than seven years, reapplication is the propertransaction to be used — see page 68. He may reap-ply to the council of his choice, paying the $7.50 re-entry fee, which is retained by the council. The reap-plicant need not retake his degrees if he satisfies theadmission committee that he’s already done so. Hepays no initiation fee. If the applicant left by with-drawal before October 1, 2003, he simply attachesthe withdrawal card to his Form 100 and pays onlyfuture dues. Years of service prior to suspen sionor withdrawal, unless it is the twenty-five yearsof consecutive membership required, do notcount toward the require ments for honorary orhonorary life member ship.

NOTE: Reinstatement, readmission, reacti -vation, and reapplication are sometimes con -fused, resulting in the wrong box being marked onthe Form 100. At other times, the wrong box ismarked because complete, accurate in formation isnot available at the time the document is com-pleted.

Upon receipt of a Form 100 in the MembershipRecords Department, the record of the member isresearched thoroughly, and the correct trans actionis effected based on home office records. For thisreason, the financial secretary should not be overlyconcerned with matters such as, for example, howlong the member has been sus pended, informationwhich would be necessary to determine whether ornot an associate member should be processed as areadmission or a reappli cation. The only exceptionto this procedure is the reinstatement transac-tion. If a member has paid all back dues and isdesirous of returning to your council within 90 daysof his suspension or withdrawal, you must markreinstatement to ensure continuous service.

Re-entry transactions involving more than onecouncil can introduce the problem of maintain ingaccurate Second and Third Degree date informa -

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tion. In such cases the new council financial secre-tary should e-mail the Supreme CouncilDepartment of Membership Records for assistance.

Reinstatement, readmission, reactivation andreapplication transactions are credited as addi-tions toward Supreme Council Award quotas.

TRANSFER

A member in possession of a current membershipcard may transfer to any council of his choice bymaking application on a Form 100 (illustration on page69). The receiving council accepts the application fortrans fer under the elective procedures. Please notethat a transfer is initiated only by the receivingcouncil.Members cannot be transferred out of a coun-cil. It is suggested that the financial secretary of thereceiving council estimate any arrearages the applicantmay owe his former council and collect this amount (ifany) in addition to the required advance dues.

Upon receipt of the transfer application, theSupreme Council office will immediately transfer theappli cant to the new council. If the transferringmember is honorary or honorary life, a new plasticcard will be generated reflecting his new councilnumber. The card is then forwarded to the financialsecretary for presentation.

The former council is advised of the effective date oftransfer on a Transfer Account Adjustment Form 142.A completed sample of the Form 142 appears on page77. The financial secretary of the former council willenter outstanding degree information, annual dues,dues paid to. . . (mo/yr) and the credit or past duebalance. For your convenience in com puting bal-ances, a dues adjustment chart is illus trated on page70. Balances are to be calculated as of the last day ofthe month of transfer. When completing a TransferAccount Adjustment for an honorary member, over-write the “Honorary” designation preprinted in theAnnual Dues box with the honorary dues calculationappropriate for your jurisdiction and figure any bal-ance based on that amount. Following completion of aForm 142, the appropriate copy is to be retained forcouncil files and the remaining two copies returned tothe Department of Membership Records.

Upon receipt of the completed Form 142, theSupreme Council office will charge or credit theformer council and enter an offsetting charge or creditto the receiving council. The New Council copy of theForm 142 is then mailed to the financial secretary ofthe receiving council. He will adjust the account of thetransferee and record degree dates and other member-ship information on the member ledger.

NOTE: The Account Adjustment for Transfer Form142 is not a supply item and cannot be ordered bylocal councils. It is generated by the Supreme

Council office only after a member transfer hasbeen processed.

This transaction is not counted toward or againstSupreme Council Award quotas.

HONORARY MEMBERSHIP

A member who has attained the age of 65 years andwho has been a member of the Order 25 consecutiveyears shall be designated an honorary member. If the25 years of continuous service is calculated from thelast date of entry, the award is automatic. If 25 years ofunbroken service was achieved prior to a suspensionor withdrawal transaction, the distinction must berequested in writing – submission of a Form 100 by thefinancial secretary (see page 71).

The honorary membership distinction includes aplastic membership card that is sent to the financialsecretary for presentation to the member at a suitableoccasion. In the case of automatic processing, the cardincludes degree information, provided the member’srecord at the Supreme Council office indicates that heis a Third or Fourth Degree. In the case of a manualsubmission, the financial secretary can also indicatedegree information on the Form 100. A picture of theplastic card can be found on page 73.

The honorary member is exempt from general fundcharges, except payment of an amount equal to thesum of Supreme Council assessments—$4.50/year—and the annual levies of your state council. Because ofthis annual payment requirement, a paper membershipcard must be issued by the financial secretary on ayearly basis. The honorary member must present thatcard to gain access to Knights of Columbus functions.

(Fourth Degree honorary members pay $10 perannum in lieu of all assembly assessments.)

This transaction is not applicable toward SupremeCouncil Award quotas.

HONORARY LIFE MEMBERSHIP

Members who have attained the age of 70 years andwho have been members of the Order for 25 consecutiveyears, and those who have been members of the Order for50 consecutive years regardless of age, shall be designatedas honorary life members. If the required years of contin-uous service is calculated from the last date of entry, theaward is automatic. If the required years were achievedprior to a suspension or withdrawal transaction, the dis-tinction must be requested in writing — submission of aForm 100 by the financial secretary (see page 72).

Honorary life members are exempt from further pay-ment of dues, per capita charges and assessments. NoSupreme or state council assessments are levied againstthem. All priests and religious brothers who have takentheir final or perpetual vows are automatically desig-nated as honorary life members upon receiving the First

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Degree of the Order. However, this status is not awardedto permanent deacons or seminarians unless they meetthe requirements based on age and years of service.

The honorary life membership distinction includes aplastic membership card that is sent to the financial sec-retary for presentation to the member at a suitable occa-sion. In the case of automatic processing, the cardincludes degree information, provided the member’srecord at the Supreme Council office indicates that he isa Third or Fourth Degree. In the case of a manual sub-mission, the financial secretary can also indicate degreeinformation on the Form 100. A picture of the plasticcard can be found on page 73.

The honorary life member should retain the last reg-ular membership card he was issued if his plastic hon-orary life card does not include degree information. Iflost or otherwise unavailable, the financial secretary,upon request of the honorary life member, should issuea paper membership card showing degree attained,with “honorary life” indicated on the Dues paid to line.The honorary life member may also request from theSupreme Council office a duplicate honorary life cardwith degree information indicated. Priests and reli-gious brothers are permitted access to all Knights ofColumbus functions with only the honorary life card,even if it doesn’t indicate degree attained.

An honorary life member cannot be suspended fornonpayment. He can, however, request a withdrawal orbe suspended for cause. In such case, you must requestthat he relinquish his plastic honorary life card.

This transaction is not applicable toward SupremeCouncil Award quotas.

SUSPENSION—NONPAYMENT

Suspension for nonpayment represents a significantgroup of losses to our Order each year. Thus, it is ofvital importance that proper billing procedures be fol-lowed before active mem bership is terminated by sus-pension. Please refer to page 4 for full details on properbilling procedures including use of the Notice of Intentto Suspend. Actual suspension of the member is

accom plished by filing a subsequent Form 100, anexam ple of which is shown on page 74.

A member must be in arrears at least four monthsbefore he can be suspended for nonpayment. Anymember in that status, however, is to be advised that acurrent membership card is required for attendanceand participation at all Knights of Columbus businessmeetings and ceremonial exemplifications. A “current”membership card is defined as one bearing a dues paidto date equal to or greater than the current date.

A suspended insurance member is recorded as aninactive member and remains on the council rolls inthat status as long as his insurance is in force. Thecouncil continues to be responsible for Supreme andstate-levied assessments. However, a $9.00 credit isapplied to the council’s account the month followingthe anniversary date of the member’s insurance policyto help offset such assessments.

This transaction is charged as a loss againstSupreme Council Award quotas.

WITHDRAWAL

The withdrawal transaction cannot be reportedusing the Form 100 Membership Document.Rather, a personal signed communication from themember requesting withdrawal (resignation) isrequired to be sent to the council or assembly and for-warded on to the Supreme Council office. In goodstanding financially is not a consideration. A membercan resign whether he is current in his dues or inarrears. The only stipulation is that he must be eligiblefor re-entry as of the date he files his letter of with-drawal with the council or assembly. Withdrawal is notan option for a member who is to besuspended/expelled for felony conviction, a violationof Section 162 of the Order’s Laws or non-practicalCatholicity. Those members who apply for and aregranted a withdrawal do not maintain continuousmembership. The membership record will reflect abreak in service.

If the applicant for withdrawal is an insurancemember, he remains on the council rolls in an inactive

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FORM 100 DISTRIBUTION AT A GLANCE.......

Proper distribution of the Form 100 helps ensure prompt, accurate transaction processing. Distribute asfollows:

TRANSACTION

New Member and/or Juvenile to Adult (annuityselected on husband and/or wife)

New Member and/or Juvenile to Adult (no NewMember Annuity selected) and all other transac-tions

DISTRIBUTION

Original—General Insurance AgentDuplicate—General Insurance AgentCouncil—Retain for council records

Original—Supreme Council officeDuplicate—General Insurance AgentCouncil—Retain for council records

status. The council is responsible for Supreme andstate-levied assessments and also receives the annual$9.00 credit, as explained under suspension.

This transaction is charged as a loss againstSupreme Council Award quotas.

SUSPENSION—LACK OF PRACTICAL CATHOLICITY

One of the requirements for membership in theKnights of Columbus is… “practical Catholic in unionwith the Holy See.” In order to remain on the activerolls, a current member must maintain his practicalCatholicity. On occasion, however, members leave thefaith, marry outside of the Church or otherwise losethat status. In such cases, they forfeit their member-ship “ipso facto” — by virtue of the fact.

Before the suspension can be processed, however,tangible evidence to support a suspension under Section168.1 of the Order’s Laws is required. A statement mustbe on file in the Supreme Council office from the coun-cil chaplain or the member’s parish priest to the effectthat the man in question is no longer a practical or prac-ticing Catholic. Also acceptable is a statement signed bythe member, admitting to the infraction giving rise to theattempted suspension. One of these statements, alongwith a completed Form 100, must be submitted beforesuspension processing can be initiated.

This transaction is not counted against SupremeCouncil Award quotas.

SUSPENSION—FELONY CONVICTION

Section 168.6 of the Order’s Laws stipulates forfei-ture of membership for felony conviction. A felony isgenerally one where the potential penalty is greaterthan one year incarceration. To substantiate convic-tion, you must submit: a newspaper account of theconviction, written confirmation from the prose-cutor or a certi fied copy of the court documenta-tion. Proof of conviction should include a descriptionof the crime as a felony. Any one of the aforemen-tioned proofs of conviction, certification that the indi-vidual con victed is known by you to be the member tohave his membership forfeited and, of course, a com-pleted Form 100 are sufficient for suspension underSection 168.6.

This transaction is not counted against SupremeCouncil Award quotas.

SUSPENSION—MISCONDUCT

Detailed instructions on filing complaints against amember, his rights to plead and trial are found inChapter XIX of the Order’s Laws. Charges against amember must be filed in writing with the grandknight—Section 171. The grand knight must give theaccused a copy of the charges within five days—Section 172. The accused has ten days to notify the

grand knight whether he pleads guilty or not guilty—Section 173.

If a not-guilty plea is presented to the grand knight,the district deputy must examine the charges to deter-mine if they present a prima facie case—Section 174. Ifthe district deputy finds a prima facie case, he appointsa trial committee—Section 175. The trial committeethen proceeds to trial pursuant to the provisions ofSections 176, 177 and 178 of the Order’s Laws.

A completed Form 100 Membership Document andall paperwork resulting from compliance with SectionXIX of the Laws of the Order must be forwarded to theDepartment of Membership Records before suspen-sion processing can be initiated.

This transaction is not counted against SupremeCouncil Award quotas.

DEATH

The death of a council member should be reported tothe Supreme Council office as soon as possible. TheForm 100 Membership Document can be used to reportthe death as well as survivor information (see page 75).Deaths can also be reported most efficiently by using theMember Management application, located in the secureOfficers Online area of kofc.org. If Member Managementis used to report this transaction, there is no need tosubmit additional documentation.

The death transaction cannot be processed withoutthe full date of death — month/day/year. Under nocircumstances should a financial secretary or anyother member of a council declare or report someoneas being deceased without sufficient proof that theindividual is deceased. There are legal consequencesthat can stem from making false declarations, in addi-tion to the possibility that news of the false report mayinflict emotional trauma on the individual’s family orthat law enforcement officials, the individual’semployer or various other third party/agencies maytake action in reliance on the report.

Death notices received at the home office within sixmonths of the date of death will enable the SupremeKnight to write to the survivor, expressing condolenceson the death of the member. Notices received in excessof six months following the actual date of death are notconsidered timely, and the Supreme Knight’s condo-lence letter is not sent.

This transaction is not counted against SupremeCouncil Award quotas.

DATA CHANGE

Changes in personal, contact or membership infor-mation can be reported by filing a Form 100 with theDepartment of Membership Records. Be certain to markthe Data Change transaction box and include the

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member’s name, membership number and the data to bechanged. An address change is depicted on page 76.

The financial secretary is free to report informationchanges in a variety of formats as long as the changesare legible and accurate. For example, in certain casesreturning a corrected copy of a council roster or othersource document might expedite the reporting process.

However, electronic reporting is preferred. TheMember Management application, located in thesecure Officer’s Online area of kofc.org is an efficient,paperless platform for reporting data changes. Youmay want to encourage council members to submitaddress changes directly by clicking on For Memberson the home page and then Update ContactInformation.

DISABILITY — RELIEF FROM PAYMENT

Those brother Knights who are unable to engage inany occupation for a period of at least six months mayapply for waiver of dues under Section 118(e) of theOrder’s Laws. Evidence of total disability must be fur-nished to the Supreme Council, along with the Form1831—Application for Relief from Payment of CouncilDues and Supreme and State Council Per CapitaCharges (picture on page 78). The Form 1831 must besigned by the disabled member, the grand knight andthe financial secretary.

All disability waivers expire on December 31 of eachyear and must be renewed during the 90 days prior toexpiration. A letter is sent from the Supreme Counciloffice requesting confirmation of continued disabilityduring October and must be signed by the grand knightand financial secretary. The letter is then to bereturned directly to the Department of MembershipRecords.

Council members who are exempt from dues pay-ment under Section 118(e) are to be issued a member-ship card on a calendar year basis. In the case of amember qualified for exemp tion under both Sections118(e) and 118(d) — honor ary life — the honorary lifedesignation takes precedent.

Specific guidelines pertaining to application for andrenewal of relief under Section 118(e) appear on page79.

MEMBERSHIP CARDS

Financial secretaries are required to issue mem -bership cards to First, Second, and Third Degree mem-bers who have qualified by paying their dues and othercharges to the council in advance for three months, butnot more than one year.

The card shall be stamped with the council seal(Section 240—Charter Constitution and Laws) andshould be given or sent to the member by the financialsecretary within a few days of payment.

For councils using manual record-keeping systems,membership cards are padded in groups of 100. Thefirst 75 cards in each book have “3rd” imprinted in redon the face. The last 25 cards have no imprint. Thecards with “3rd” are for Third Degree members only soas to make it immediately apparent to anyone who hasoccasion to examine the card that the card holder is aThird Degree member.

The last 25 cards in each book are for First andSecond Degree members. The proper degree must beentered on the card by the financial secretary — page80. These cards will immedi ately show the examinerthat the member has not yet achieved the ThirdDegree.

For councils using Member Billing, membershipcards are available in packages of 200 (Item #4817).The application prints the highest degree attained,based on the information in Member Management.

The financial secretary should take special pre -cautions to safeguard blank membership cards so thatnone would be readily available to an unscrupulousperson who could issue them to un qualified membersor to others not in the Order, thus permitting illegalentry of ineligible persons into council meetings ordegrees. A properly completed member ship cardrequires entries as follows: name, membershipnumber, degree data, council number and location,dues paid to date and signatures of the grand knightand financial secretary.

CONSTITUTIONAL ROLL

The Constitutional Roll of Membership (Form #343) isa bound book that is used at Exemplification of the FirstDegree. A page from the book is reproduced on page 81.

At the top of the page are blank spaces for insertionof the council name, number and location. Followingthis are four statements re garding membership rulesand regulations that govern when a candidate becomesa member.

The first of these (a) deals with the commence mentof membership and the effective date of insurance, ifthe candidate has applied for insur ance. These rulesmay be summarized as follows:

• Candidate must be elected and initiated in theFirst Degree

• Insurance application must be approved by theSupreme Physician

• First contribution payment must have been made

This particular section should be called to the atten-tion of candidates who apply for insurance.

In the second paragraph (b) the candidate agrees toabide by the Charter, Constitution, By-Laws, Rules andRegulations of the Knights of Columbus and of the

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council of which he is to become a member. Thisincludes any laws made or enacted at a later date.

The candidate agrees in the third paragraph (c) toabide by decisions of the Board of Directors or succes-sors in all matters of difference or dispute between theSupreme Council and any council, officer or member.

Finally, in the fourth paragraph (d) the candidateattests to having read and become fully acquaintedwith the contents of his application for membershipand that the statements are true. This also applies tohis application for insurance. He also agrees that thestatement and answers form part of the con siderationfor membership in the Order.

The member signs the roll in the space headedName and inserts council number in the appropriatespace. He also writes whether he is an associate orinsurance candidate in the column labeled Insuranceor Associate. The financial secretary enters the initia-tion dates of the First, Second and Third Degrees thatare given the candidate.

This is an extremely valuable record for the counciland should be retained permanently in council files.

The Constitutional Roll of a particular councilshould include only the names of those candidatesbeing initiated into that council. Where candidates arebeing initiated for another council, the finan cial secre-tary of the other council must provide his council’sConstitutional Roll for insertion of his candidates’ sig-natures.

The complete text of the stipulations to which thecandidate agrees is as follows:

THE UNDERSIGNED, each for himself, in con -sideration of having been admitted to membership inthe Knights of Columbus through .............. Council No.............. located in .................. does hereby covenantand agree with said Knights of Columbus and saidCouncil as follows:

a. That my membership in the Knights of Columbusshall not commence until I have been regularlyinitiated in the First Degree of the Order and that ifI have made application for insurance, I shall haveno rights as an insurance member, except as may beset forth in any temporary insurance agreement,nor be considered as such, nor shall any claimaccrue in favor of my beneficiary unless and until Ihave been elected to membership and initiated inthe First Degree, until my insurance application, ifany, has been approved by the Supreme Physi cianand until the first payment of contribu tions onthe certificate has been paid, and then only in theevent at the date when all said requirements shallhave been met my health and insurability remainthe same as at the date of the completion of Part

1 of my insurance application, if any, or at thedate of Part 2 thereof, whichever date is later.

b. That the Charter, Constitution, By-Laws, Rules andRegulations of the Knights of Columbus, and ofany council thereof of which I may at any time bea member, which are now in force or which mayat any time hereafter be duly made or enacted,including any change in the manner, method oramount of the insurance contributions, shall bebinding upon me and my beneficiary.

c. That I will abide by the decision of the Board ofDirectors of the Knights of Columbus, or theirsuccessors in office, in all matters of differenceor dispute between the said Knights of Columbusor any council or any officer or member thereofand myself relative to membership or the obliga-tions of member ship in the said Knights ofColumbus.

d. That I have read my application for mem bershipin its entirety and am fully ac quainted with itscontents and that I hereby warrant each andevery material statement by me made therein andin my application for insurance, if any, is true, andthat all other state ments therein are, in theabsence of fraud, deemed representations andnot warranties and that they are the only state-ments and answers upon which a benefit certifi-cate may be issued to me by the Knights ofColumbus and I agree on behalf of myself and ofany person who may have any claim or intereston account of the benefit certifi cate which maybe issued to me that said statements and answersform part of the consideration for my acceptanceas a mem ber of the Knights of Columbus.

PAYMENT OF DEATH BENEFITSASSISTANCE TO BENEFICIARIES

As financial secretary, you are expected to pro videassistance to beneficiaries of deceased brother Knightsin obtaining prompt payment of death benefits thatmay be due on insurance policies issued by the Order.Normally, your responsibili ties in that regard arelimited to notifying your council’s insurance rep-resentative of the passing of a member in yourcouncil. However, in the event that a servicing agentcannot make himself available in a timely manner, itmay become necessary for you to play a more directrole in providing assistance to beneficiaries.

An alert financial secretary regularly reads the deathnotices in local papers and, without delay, advises thedeputy grand knight or the memorial committee chair-man of the demise of a member of the Order. At thesame time, a Form 100 Member ship Document indicat-ing the death of the member is filed with the SupremeCouncil office. The Duplicate copy of the Form 100 is

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sent to the council’s insurance representative.Information which must be entered on the MembershipDocu ment includes the member’s name, membershipnumber and complete date of death — month, day andyear. Survivor information — to include the full name ofthe survivor, the relationship to the deceased member,and the com plete address — enables the SupremeKnight to write to the survivor and express condolenceson the passing of the brother Knight.

While reviewing death notices printed in local news-papers, you should also be on the alert for deceasedfamily members of brother Knights. In most cases, youas the financial secretary will have no knowledge as towhether a family member may have been insured bythe Knights of Columbus. Therefore, upon the death ofa family member of a brother Knight, you should con-tact the council’s insurance representative immediatelyto furnish him with this information. He will determinewhether the deceased was insured by the Order and, ifso, will take appropriate action.

In the event you must provide direct assistance tobeneficiaries, you should become familiar with theProof of Death Forms #261-1, #261-1B, and #261-2.Samples of the forms appear on pages 82, 83, and 84.Pay particular attention to the instructions printed onthe forms.

Section 71 of the Laws of the Order, which isreprinted on this page, governs the disposition of deathbenefits in cases where the beneficiary of record hasdied before the insured or is otherwise disqualified toreceive benefits. An understanding of the terms of thatsection will enhance your ability to help claimants infilling out Proof of Death forms. It will also help yourealize why additional information is needed when theclaimant is someone other than a qualified bene ficiaryof record. Section 71 of the Laws should be studiedcarefully well in advance of having to provide directassistance to beneficiaries.

By conscientious, efficient handling of death benefitmatters, a financial secretary provides an importantservice to the surviving dependents and generatesgoodwill for the local council and the Order.

DELIVERY OF CHECK

Ordinarily, all death benefit checks will be maileddirectly from the Supreme Council office to the payees,with a copy of the forwarding letter going to the gen-eral agent.

However, in individual cases, where a timely writtenauthorization is received at the Supreme CouncilClaims Department from the beneficiary, the benefitcheck will be forwarded to the named person asinstructed.

EXCERPT FROM THE LAWS OF THEKNIGHTS OF COLUMBUS

BENEFICIARIES

Sec. 71.1. Each application for a benefit certificateshall include a beneficiary designation. The certificateholder may, from time to time, change such designationin such form and manner as the Board of Directors shallprescribe provided that the Order may refuse to acceptany designation or change of designation which appearsto the Order to be in violation of any state or provinciallaw to which the certificate is subject, or where itappears to the Order that there would be lack of sub-stantial insurable interest.

2. Where, upon the death of the insured, it appearsthat the certificate holder has failed to make any des-ignation, or that all of the named beneficiaries aredead, or if the designation shall fail for illegality or oth-erwise, then the death benefit shall be paid in the orderof precedence as herein set forth:

First: The insured’s spouse.

Second: The insured’s children. Under this section,the term “children” shall be defined as: (1) all biologi-cal children of the insured; (2) all legally adopted chil-dren of the insured; (3) any step-children of the insuredfrom the insured’s marriage to his/her spouse at thetime of death; (4) any children of a predeceased childof the insured – such children shall take their share ofthe deceased parent.

Third: The insured’s natural parents, or in the eventthe person insured had been legally adopted, his or heradoptive parents.

Fourth: Any surviving brothers or sisters of theinsured.

Fifth: The insured’s estate.

LOST CERTIFICATES (POLICIES)

Form No. 113D for replacement of lost benefit cer-tificate is available. It is known as: Affidavit andAgreement Concerning Loss or Destruction of BenefitCertificate.

When loss of a certificate is reported and a duplicaterequested, the financial secretary is asked to obtainfrom the member the following information:

• Whether it is definitely known that the originalcertificate is irrecoverably lost or destroyed.

• Whether it is needed for processing a cash sur-render request.

Occasionally, a financial secretary learns that thecertificate is neither lost nor destroyed but is beingheld by the beneficiary or some other person againstthe insured’s wishes. Please suggest to the insured that

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he may wish to consult his attorney to attempt torecover the certificate. If the certificates are beingdealt with in connection with a divorce, or other judi-cial proceedings, suggest to the member that this factbe made known at once to the Supreme Council office.

NOTE: It is not necessary to require the benefit certifi-cate to be sent to the Supreme Council office with anyrequest for change of beneficiary (Form #113A).

INSURANCE REINSTATEMENT

Members who have allowed their insurance to lapsehave the privilege of reinstating by complet ing anApplication for Insurance Reinstatement (Form #1164,page 85 and Form #898, page 86) where applicable. Theforms and necessary pay ment can be mailed to theSupreme Council office — Pay ment ReceiptsDepartment.

The statement on the health of the applicant is sub-ject to review by the Supreme Physician with the pos-sibility that further evidence of insurability may be

required. It is stipulated that the certificate shall not beconsidered a reinstatement until it is ap proved at theSupreme Council office.

If the financial secretary assists the applicant, heshould make certain that the application and the pay-ment are forwarded together. The form needed and theinformation as to the amount of payment requiredshould be obtained by writing to the Payment ReceiptsDepartment, Reinstatement Division, giving the follow-ing in formation:

• Name of applicant (If a juvenile, then both theapplicant’s name and the juvenile’s name)

• Address

• Number (certificate or policy)

The application and the information on the re quiredpayment will then be sent to the financial secretary.Whenever possible, the financial secretary shouldrefer insurance matters to the agency represen-tative in the area.

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FORM 100 MEMBERSHIP DOCUMENT

All transactions require: 1) council number(s) indicated

2) � transaction block checked

TYPE OF TRANSACTION

New Member Application X X X X X X X X X X1) Applicant must accept or decline New Member

Annuity offer for himself and his wife(if married)

Juvenile to Adult X X X X X X X X X X1) Applicant must accept or decline New Member

Annuity offer for himself and his wife(if married)

Reinstatement X X X X X X1) Break in service is three months or less2) Member pays all arrearages3) Assures continuous serviceReadmission X X X X X X X X X X1) Break in service is over three months, up to seven

yearsReactivation – Inactive Insurance Member X X X X X X X X X X1) $5.00 reactivation feeReapplication X X X X X X X X X X X1) Break in service is over seven years2) If no previous membership number on file,

Supreme Council office assigns numberTransfer X X X X X X X X X X1) Check membership card and estimate any

arrearageHonorary Membership X X X X X1) 25 consecutive years of service2) 65 years of ageHonorary Life Membership X X X X X1) 25 consecutive years of service2) 70 years of ageSuspension – Non-payment X X X X X X1) Notice of Intent to Suspend Form 1845 filed2) Personal contact madeDeath X X X X X1) Provide date – month, day and year2) Supply next of kin informationData Change X X X X X1) Enter data to be changed

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Section 1

Section 2

Section 3

Section 4

Section 5

Appl. Sig. – Section 6

G.K. Sig. – Section 6

F.S. Sig. – Section 6

Show Memb. No.

Show Former Co.

Admission Committee

Council Action

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HONORARY CARD

HONORARY LIFE CARD

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FREQUENTLY ASKEDQUESTIONS

GENERAL Do I have to submit a Form 100 for an address

change, or can I report it online?

The preferred method is to enter this informationonline through the Member Management program.Please include apartment or building numbers, whereapplicable.

I am a new financial secretary and am not ableto access the Officers Online program on the K ofC website. How do I get access to this program?

Contact Customer Service at (800) 524-3611. Theywill set you up with a user ID and temporary password.

A member contacted me saying that he has notbeen receiving Columbia magazine. What shouldI do?

Previous issues of Columbia may have been “unde-liverable,” resulting in a restriction on future mailings.If not, it may be a local postal issue. If restricted, verifythe address and notify the Membership RecordsDepartment of any changes so that the restriction canbe removed. Then request back issues of Columbia bycontacting either Membership Records or Columbiamagazine.

On my roster, there is an asterisk preceding themember’s address, and he has not been receivinghis mail. What is the problem and what does thisasterisk mean?

The asterisk means that the member’s mail has beenrestricted due to previous mailings being returned as“undeliverable.” If the address is verified by either themember or his council, this restriction will beremoved.

A member contacted me to say that his addresshas been changed to his son’s address. Why?

We receive a listing monthly from the Postal Serviceof those members who have reported an addresschange. Under certain conditions, family memberswith the same prior address are changed as well. If younotice that an address has been changed in error,please report it to us as soon as possible.

What must a council do to get a new financialsecretary appointed?

If the financial secretary of record is resigning, heshould submit a letter of resignation addressed to theSupreme Knight. If the grand knight and trustees donot wish the financial secretary to be reappointed, theyshould so indicate on the Evaluation Form #1938.

Upon receipt of the resignation letter or the evalua-tion form not recommending reappointment, theSupreme Council office will provide the grand knight

with a Nomination Form #103 (to be completed by thegrand knight and trustees) and Application Forms#101 (to be completed by the prospective candidates).

Why does an Evaluation Form need to be com-pleted?

The Evaluation Form #1938 advises the SupremeKnight of how effectively the financial secretary is per-forming his duties. Completed near the end of thefinancial secretary’s three-year term, this form allowsfor the grand knight and trustees to recommend/notrecommend reappointment.

Will a financial secretary be automaticallyreappointed if he wishes to remain in the posi-tion?

Not necessarily. The Evaluation Form #1938 givesthe grand knight and trustees the opportunity to eitherrecommend or not recommend reappointment. Ifreappointment is recommended, a letter of reappoint-ment will be forwarded to the financial secretary. Ifthe form is not received within 120 days following com-pletion of the financial secretary’s term of office, hewill be reappointed automatically.

Why does a financial secretary have to send aletter of resignation if he is at the end of histerm?

To confirm that he is leaving office of his ownaccord. If, after 120 days from the conclusion of histerm, a (1) letter of resignation or (2) an evaluationform not recommending reappointment has not beenreceived, the financial secretary will be reappointedautomatically.

Is there a special form for resignation?

No. A letter of resignation from the financial secre-tary addressed to the Supreme Knight should be for-warded to the Financial Secretary AppointmentsDivision.

What is the bonding for financial secretariesand treasurers? How does a council secure it?

Bonding in the amount of $5,000 is provided forfinancial secretaries upon appointment. Treasurers arecovered upon receipt of an Officer Report #185.Bonding is on the position, not the person.

Can a council purchase additional bonding?How much does it cost?

Yes. The charge for additional bonding is $7.00 perthousand of additional insurance. A written request foradditional coverage must be made to the SupremeSecretary’s office. The charge for the additional insur-ance will appear on the next council billing statement

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and will be pro-rated as necessary. Bonding begins onMarch 1 and runs through the end of February.

Is there a limit to the additional bonding acouncil can purchase?

Yes. Bonding on the financial secretary and trea-surer is limited to $125,000 of total coverage per coun-cil, including the provided $5,000 of coverage on eachofficer.

How does a council make a claim for bondingcoverage?

Claims for bonding coverage are made to the LegalDepartment who investigates the request and subse-quently pays the claim, if deemed appropriate. In orderfor the bond to be in effect, the past two semiannualCouncil Audits #1295 must be on file at the SupremeCouncil office.

Can the financial secretary serve in anotherofficer position?

Within the council the financial secretary cannotserve in another elected office. There are no limits,however, to his serving in another elected office out-side of the council.

Should the financial secretary serve on thecouncil retention committee?

No. The retention committee should include thegrand knight, chairman ex officio; membership director;retention chairman; trustees; and proposer, if available.

Why does a financial secretary need to com-plete a W-9 Request for Taxpayer IdentificationNumber form?

The Request for Taxpayer Identification Numbermust be on file in the Supreme Council office in orderto receive the financial secretary compensation paid bythe Supreme Council. In the United States, theSupreme Council will issue a Form 1099-MISC to eachfinancial secretary whose grant exceeds $599.99. ForCanadian councils, a T4A slip will be issued if the grantexceeds $499.99. The financial secretary must reportthe grant as income on his tax returns even if it fallsbelow the threshold for issuance of a Form 1099 or aT4A tax slip. He must also report any annual compen-sation received from the local council on his incometax returns.

What constitutes financial secretary compen-sation?

From the Supreme Council, paid annually at the endof each calendar year… forty cents for each life insur-ance certificate registered through the council.

From the local council… an amount equal to notless than eight percent and not more than ten percent(as stated in the council by-laws) of moneys collected

for dues only. The financial secretary is free to waivethis compensation at his discretion.

Why can’t a student serve as financial secre-tary of a college council?

At the October 1991 meeting of the Board ofDirectors, it was voted that new college councils maynot be instituted unless a member of the faculty or staffof the school or a permanent member of the local com-munity has agreed to serve in the position of financialsecretary. It was further voted that this regulationshould also apply to financial secretary reappoint-ments in all college councils. The reason for this regu-lation is to provide both a consistent point of contactfor the state council and the Supreme Council, and toprovide the college council with a consistent campuspresence. That helps ensure that the council won’thave to “start from scratch” at the beginning of aschool year if most or all of the student officers havegraduated.

Can a grand knight remove a financial secre-tary from office?

No. Only a state, district or territorial deputy maydeclare any office in a subordinate council vacant, andonly in cases where the officer fails or refuses to per-form the duties of his office.

Can a financial secretary order suppliesonline?

Currently, supplies cannot be ordered online. TheRequisition Form #1 should be completed and for-warded by mail or fax to the Supply Department.

How long should I retain council records?

• Current member Form 100s (new members, re-entry transactions for members who did not jointhrough your council originally): 7 years

• Current member Form 100s (all except above anddata changes): 3 years

• Current member Form 100s (data changes):verify processing at the Supreme Counciloffice, then destroy

• Former member Form 100s (all transactions):verify processing at the Supreme Counciloffice, then destroy

• Financial and business records (e.g., bank state-ments, contracts, purchase orders, invoices): 10years

• Tax forms: 7 years minimum, 10 years recom-mended

• Correspondence and accounting records: 3 years

In all cases, tax ID numbers—including the last fourdigits—must be obliterated.

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Who initiates a transfer?

When a member is transferring from one council toanother, the Form 100 must be filed by the council intowhich the member is transferring. A member cannot betransferred out of a council.

Which signatures are required on the Form100?

Signature requirements vary by transaction. Pleaserefer to the chart on page 63 of this handbook.

What does a council do when a member stateshe has transferred to another council and has adues arrearage?

A transfer cannot be processed until a Form 100 issubmitted by the new council. Prior to that time, themember remains in his former council and dues assess-ments continue to accrue.

Does a member have to repeat the degreeswhen re-entering the Order?

Not if he can satisfy the admission committee to thateffect. A former member should never be challengedopenly regarding what degree he has attained. If thereis any doubt on the part of the admission committee, itshould be suggested that the member attend thedegree(s) to become familiar with the changes thathave been made since he received his degrees. In sodoing, he is receiving the degrees by observation.

Our grand knight had to resign during the fra-ternal year. What is the proper way to report thenew grand knight’s information?

The procedure is the same for any council officer,with the exception of the financial secretary, who isappointed by the Supreme Knight. You can complete anew Officer Report Form 185, including only the infor-mation for the position(s) being changed. On the form,be sure to indicate the effective date of the change.The recommended and most convenient method is toreport any changes via the online MemberManagement application.

What are the qualifications for thehonorary/honorary life awards?

Both distinctions require 25 consecutive years ofservice any time during the member’s tenure. Thus, the25 consecutive years can be amassed before a break inservice or after. Please remember that automaticawards will only be issued based on consecutive yearssince the last break in service.

The age requirement for the honorary distinction is65 years; the honorary life requirement is 70 years.

Honorary life is also awarded to those members whohave amassed 50 years of consecutive service, regard-less of age. The honorary life distinction is awarded toall priests and religious brothers upon receiving theFirst Degree of the Order.

I received a letter regarding a person who hasapplied for insurance coverage but is not yet amember. What should I do?

This situation arises when an applicant purchasesinsurance under the 90-day membership exclusion andyour council number is listed on the insurance applica-tion. Under this exclusion the applicant has 90 days inwhich to join the Knights of Columbus or risk cancel-lation of any insurance coverage. Thus, when youreceive a copy of one of these letters – whether theoriginal was sent to the writing insurance agent or tothe applicant – we are asking your cooperation inseeing that a Form 100 Membership Document is for-warded to our office reporting his initiation as soon aspossible and within the 90-day period. If the applicanthas not received his degree, we would ask that youcontact him and the writing agent as soon as possibleto arrange for him to receive the First Degree.

How can I receive a copy of my council roster?

Rosters on the Order’s website at www.kofc.org areupdated weekly and can be accessed by financial sec-retaries or grand knights. In addition to the currentrosters, rosters dated January 1 and July 1 are alsoavailable for audit purposes.

Why does the roster show so many members asonly having received the First Degree when weknow that many are Third Degree members?

In the past the fraternal system did not support stor-ing Second and Third Degree dates. This informationwas normally retained by the local council. While wenow have the capability to store all degree dates, manyhave never been provided to us. If degree informationis known, it should be reported to the Supreme Counciloffice. The easiest way to do so, is to update thosefields using the online Member Management applica-tion. If an exact date is unavailable, simply report“yes.”

Which transactions are considered gains andwhich are counted as losses for the ServiceProgram Award contest?

New members and re-entries are counted as gains;suspensions and withdrawals are counted as losses.Deaths are not quota losses, and transfers in or out donot count for or against the quotas.

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Member billing attempts have been returned tous as undeliverable. How do we proceed with theretention/suspension process?

You must make a good-faith attempt to contact themember, including filing the Notice of Intent toSuspend, as filing that form initiates state councilretention efforts. If attempts to contact fail, you cansubmit a Form 100 for suspension with a notation“unable to contact” listed as the reason.

I submitted withdrawal letters but they werereturned with a notation that they appeared to be“form letters.” If a member will not write aletter, why can’t the council write it and the havethe member sign?

While some decisions regarding withdrawalrequests are subjective, the Supreme Council officemust be convinced that the member – not the council –initiated the request.

How do I obtain membership numbers anddegree dates for members entering my council bytransfer or re-entry?

If membership numbers and/or degree dates are notavailable at the time of application, you can submit theForm 100 without them. Simply include on the formwhat information you have available. In the case oftransfer, this information will usually be provided by usor the former council on the Transfer AccountAdjustment Form 142. If not – and in the case of re-entries – check the council roster on the Order’s web-site. Web-based rosters are updated weekly.

I see a credit on my council statement for $7.50($5.00) with a name and number for a memberthat has not applied for re-entry into our councilor left our council by suspension or withdrawalsome time ago. Why are we receiving this credit?

The member has re-entered the Knights ofColumbus through another council. That council wasresponsible for collecting the re-entry fee, which ispassed along to your council by the credit appearing onyour monthly statement.

What are inactive members, and why do theyappear on my council’s roster?

Inactive members are insurance members in an exitstatus, either by suspension or withdrawal, and thusare no longer in good standing in the Order. However,because they have in-force Knights of Columbus insur-ance, they are retained on your rolls to satisfy therequirements mandated by the insurance commission-ers in the various jurisdictions we serve. Inactive mem-bers are subject to Supreme and state-levied assess-ments. To help offset these assessments, we credityour account $9.00 annually for each. The inactive

member will remain in that status until such time as hereactivates his membership in yours or another councilor he is no longer insured under a Knights of Columbuspolicy.

What are the differences between the variousforms of re-entry: reinstatement, reactivation,readmission and reapplication?

Full definitions for these four re-entry transactionsare found on page 51 of this handbook. However, whenreporting a re-entry transaction to the SupremeCouncil office, the financial secretary shouldn’t beoverly concerned with which transaction is appropri-ate, as the member’s master record at the SupremeCouncil office shows how he left and how long he hasbeen out of the Order. The system then determines theproper transaction. Just be certain to mark “reinstate-ment” if the member has paid all arrearages and is enti-tled to continuous service.

I have received an Account Adjustment forTransfer Form 142. How do I complete it?

Following processing of a transfer application sub-mitted by the new or receiving council, a dues adjust-ment Form 142 is sent to the former council’s financialsecretary, who must enter the amount of his council’sannual dues, the date to which dues were paid and thecredit or past due balance amount. The balance is tobe calculated as of the last day of the month of transferas indicated on the Form 142 in the upper right-handcorner. If degree information is missing, the financialsecretary should add those dates or the word “yes” ineach applicable field. He retains the former councilcopy and returns the remaining copies to New Haven.

I have been informed of the death of a memberbut I don’t have the complete date (mm/dd/yyyy)of death. How do I proceed?

The full date of death is necessary for us to processa death transaction. In the United States you can visitthe RootsWeb.com site on the Internet and click onsocial security death index. It is free and the socialsecurity number is not required to search. Similar web-sites are available in other countries. Use your favoritesearch engine to locate one.

Priests are awarded the honorary life distinc-tion upon receiving the First Degree of the Order.Why are permanent deacons not awarded thissame distinction?

While deacons are certainly recognized by the Orderas belonging to religious communities, the originalintent of awarding honorary life to priests was to com-pensate for the meager salaries common to the priest-hood. Normally, permanent deacons are employed fulltime in other than a religious vocation and with higher

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compensation. Thus, permanent deacons are only eligi-ble for the honorary and honorary life distinctions uponsatisfying the normal age/years of service requirements.

Why can’t the Supreme Council office send theproper number of membership cards to eachfinancial secretary annually, instead of us havingto order them?

Councils use different accounting systems. Thesecan require different card formats. Since errors, multi-ple issues and replacement cards can occur under anysystem, it is difficult to project the number of blankcards per council. Councils are also expected to recruitnew members, adding to the potential count. Thus, thefinancial secretary is in a better position to estimatethe proper number of cards needed.

MEMBER MANAGEMENT/MEMBER BILLINGMember Management/Member Billing is discussed

in the Council Accounting section of this handbook.Training is also available online at the Order’s website– www.kofc.org. Click on Reports Online, then OfficersOnline. After signing on, click on the MemberManagement tab which will take you to the Welcomepage. It is here that you will find information aboutonline training.

Who has access to Member Management/Member Billing?

Member Management: Grand knights and financialsecretaries have access to council information; faithfulnavigators and faithful comptrollers have access toassembly information.

Member Billing: Only financial secretaries haveaccess to council information and faithful comptrollersto assembly information.

Which transactions must still be reported bysubmission of the proper paper form?

Currently, all transactions except data changes,deaths and officers chosen for the term require sub-mission of a paper form.

When will my new members appear on thedatabase?

Any membership document processed by theMembership Records Department during a given workweek will be added to the Member Management/Billingdata base on the following Tuesday.

I entered data changes yesterday on MemberManagement and they are not yet listed on myroster. Why?

Changes reported through Member Management arenot entered directly into the client/member record.They must be re-keyed by clerks in MembershipRecords. Member Management rosters are updated onTuesdays.

How can I view my council members on onescreen?

Due to data base constraints, search results inMember Management and Member Billing will notreturn a list of all of your members on one screen. Youcan view all of the members’ last names that start witha particular letter by placing that letter followed by anasterisk in the search box.

How do I assess new members or transferswhen they appear on my system for the first time?

To assess a new member in your council, you mustmake adjustment(s) on the Member Ledger. The firstadjustment will be the type Dues Assessment. For newmembers, an additional adjustment is required forInitiation Fee.

Can I print addresses to an envelope ratherthan to a label?

You will need to use the Data Extract Tool in theMember Management or Member Billing Print Centerto create a spread sheet and then create a merge docu-ment to generate the envelopes.

What do I do if information doesn’t print in thecorrect location on labels and membership cards?

Our recommendation is to set the Page Scalingoption in the Adobe Print dialogue box to the None set-ting. For membership cards, some users report settingthe page scaling to None and selecting the Auto-rotateand Center option. We know of no way to overcomeevery print issue.

When a member transfers out of my council, hisledger is deleted. How do I know if he had an out-standing balance?

In Member Billing under Member Information thereis a Transfers section, which allows you to search usingthe Transferred Member Ledger. This screen providesthe information needed to complete the TransferAccount Adjustment form and allows for clearing anyoutstanding balances.

Will the new council/assembly be able to seethe payment records and notes I’ve made in thepast?

When a member transfers in, only MemberManagement information on the member will be

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available to the new council/assembly. No memberbilling information is viewable.

I would like to be able to look at the pendingassessments/dues bills before printing them toconfirm that they are correct. How do I proceed?

The application will not give you the opportunity toview each individual member bill prior to processingthe Pending Assessments.

To assure that the assessments will process correctly,after you have generated the assessment (Clicking onthe Assess Dues button in the council/assembly duesprocess or the Assess Other button in the special/mis-cellaneous process) you should review the amounts onthe Pending Assessments screen (CouncilLedger/Assessments/Pending Assessments or AssemblyLedger/Assessments/Pending Assessments). If the totalproperly reflects the amount to be billed (and adjusted),click on the Process Assessments button. If for somereason a member’s bill is wrong, an adjustment can bemade on the Member Ledger.

I inadvertently assessed dues for the currentyear, not the new year. How do I back it out?

An assessment can be deleted, if there are no receipttransactions associated with it. Under the Assessmentsection of the Council/Assembly ledger, click onAssessment History. After searching for the assess-ment, click on the Assessment Type reference, which isa link to the Assessment Details screen. On the lowerright-hand side of this screen, click the Delete check-box and Delete button.

I posted a special assessment as mandatory. Isthere a way of changing it to voluntary?

Yes. You will need to delete the assessment and thenre-enter it on the Assess Other screen as a voluntaryassessment.

How do I print membership cards for one or afew members?

There are two options in printing cards for a singlemember. First, in the Member Billing Print Center,under Membership Cards there is the MembershipCard Template option, which will allow you to enterthe member’s information. The second option is to setthe Billing Status (on the top of the Member Ledgerpage) to Dues are Current and set the as of date to anarbitrary value (such as 12-02-2008). When you printmembership cards, select the tab that says AllMembers Whose Dues are Current (instead of thedefault By Member Type). Set the from and to dates as12-02-2008 (your arbitrary date) and click on the Print

Cards button. Be sure to re-set the Billing Status and asof values when completed.

LEGAL STATUS OF COUNCILS IN THEUNITED STATESWhat is the Knights of Columbus?

The Knights of Columbus is a specially-charteredConnecticut corporation that has no parent compa-nies, no stock, and no subsidiaries. The Knights ofColumbus is the world’s largest Catholic fraternal ser-vice organization. Currently, there are more than 1.78million members in the United States, Canada, Mexico,the Philippines, Puerto Rico, Cuba, the DominicanRepublic, Guam, Poland, Panama, the Virgin Islands,the Bahamas, Guatemala, and Saipan. Founded in 1882,the Knights of Columbus operates through and main-tains an active system of local and state councilsthrough which extensive charitable and volunteer pro-grams are conducted.

Is the Knights of Columbus a charity recog-nized by the Internal Revenue Service (“IRS”)under Section 501(c)(3) of the Internal RevenueCode (“IRC”)?

No. The Knights of Columbus is a fraternal benefitsociety recognized under IRC Section 501(c)(8).

Are all Knights of Columbus councils andassemblies in the United States eligible to be rec-ognized under Section 501(c)(8)?

Yes. As a unified corporate entity, the Knights ofColumbus encompasses not only the Supreme Council,but all subordinate units (i.e., state councils, localcouncils, chapters, and assemblies). Accordingly, allsubordinate units in the United States may be recog-nized by the IRS as “fraternal lodges” under Section501(c)(8). In order to be recognized under Section501(c)(8), each council, chapter, or assembly must pro-vide its Employer Identification Number (EIN) to theHome Office Legal Department, which in turn willreport the EIN to the IRS for inclusion in the Order’sgroup exemption listing.

Are all Knights of Columbus councils andassemblies in the United States exempt from fed-eral taxation?

The Knights of Columbus Supreme Council and itssubordinate units in the United States are generallyexempt from paying federal income tax on ordinaryreceipts (e.g., funds received for charitable or fraternalpurposes). However, unrelated business income wouldbe subject to federal income taxation. See IRS instruc-tions for Form 990 or Form 990-EZ.

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Are Knights of Columbus councils and assem-blies exempt from state sales tax?

Generally, state legislatures grant state sales taxexemptions or state or local property tax exemptionsonly to charitable organizations recognized by the IRSunder Section 501(c)(3). Since the Knights ofColumbus is not recognized as a charitable organiza-tion under Section 501(c)(3), councils and assembliesare not generally eligible for a state sales tax exemp-tion, although the exemption may be available in cer-tain states.

Are donations to Knights of Columbus councilsand assemblies deductible on the donor’s incometax return?

No. Donations to Knights of Columbus councils andassemblies for fraternal or social purposes are neverdeductible and most donations for charitable purposesare not deductible. In certain limited circumstances,donations for charitable purposes may qualify for adeduction under IRC Section 170(c)(4), the so-calledpass-through charitable donation exemption, providedthat the recipient of the donation is recognized as acharitable entity under Section 501(c)(3). Knights ofColumbus officers should understand that compliancewith Section 170(c)(4) requires the council or assem-bly to file accurate accounting records with their taxreturns in order to permit donors to claim a lawfuldeduction on their tax returns. See IRS instructions for

Form 990, Form 990-EZ and Schedule A (Form 990,990-EZ, 990-PF). Donations under IRC Section170(c)(4) must be reported by filing Form 990Schedule B. Donations of $250 or more must beacknowledged as required by IRS publication 1771.Only charitable contributions by individual taxpayersmay be claimed as deductions under Section 170(c)(4);non-person taxpayers, such as corporations and part-nerships, are not legally permitted to claim a deductionfor charitable donations under this provision.

Do councils, assemblies, and home corpora-tions need insurance?

Yes. All councils and assemblies should have ade-quate liability insurance coverage. The SupremeCouncil does not provide insurance coverage to coun-cils and assemblies or to home corporations. TheSupreme Council has arranged for liability insurance tobe purchased by the councils through R.C. Knox &Company of Hartford, Connecticut. Councils shouldcontact their state deputy for information on how toapply. Home corporations that are associated with anyKnights of Columbus unit are independent corporateentities and are not covered by council insurance poli-cies. Accordingly, all home corporations (including allbuilding associations) should make arrangements foradequate liability insurance coverage.

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KNIGHTS OF COLUMBUSINSURANCE

OUR INSURANCE PROGRAM

The Knights of Columbus, a fraternal benefit society,is incorporated under the laws of the state ofConnecticut. The Order is owned, governed and con-trolled by its members.

The Order is authorized to sell insurance in all statesof the United States, Puerto Rico, Virgin Islands, Guamand all provinces of Canada.

Legal reserves are maintained on all forms of bene-fit certificates.

The Order is required to file with the insurancedepartments of all states and provinces a detailedannual statement of its operations.

At the end of each three-year period, a thoroughexamination of the affairs of the Order is made at theSupreme Council office in New Haven, Connecticut, bya staff of examiners appointed by the insurance com-missioners of the states. The Canadian Depart ment ofInsurance at Ottawa also conducts periodic examina-tions of the Order’s business in Canada.

BEGINNINGS

Different concepts of insurance have been aroundfor a long time. Hundreds of years ago Greek fishermenemployed a concept which can be con strued as lifeinsurance protection. The agreement was that the totalcatch of all of the fishing boats would be dividedequally among those who par ticipated in the fishingactivities, thus assuring that those who were unsuc-cessful would share in the entire return. In the event anentire ship and crew would be lost, their familieswould still be protected.

Many years later another concept developed. Uponthe death of a member of a particular group, it was notuncommon to “pass the hat” in order to generate somemoney which could then be given to the widow andfamily of the deceased. This collec tion bore no rela-tionship to the needs of the family, and if a successionof deaths occurred in a short span of time, the methodresulted in unequal amounts of money being collectedand passed on. This concept, while noble in thought,failed.

Later, regular deposits (quarterly, for example) weremade to a common fund. Upon the death of a member,withdrawals in specific amounts ($1,000, for example)were made and turned over to the widow. This plan,again, bore no relationship to the needs of the widowand further placed additional burdens on youngermembers who, by virtue of their age, would ultimatelydeposit more to the fund than would older members.For this reason, among others, this concept failed aswell.

The need for voluntary, legal reserve, actuariallysound plans became obvious as all other means of sup-plying protection failed. This resulted in the modernmethods and practices of the life insurance industry, ofwhich the Knights of Columbus is a part. Every personshould assess his or her needs for protection and applyfor coverage based on those needs. Every person thencontributes small pre miums to a common fundenabling the insurance company to provide substantialprotection for the individual with the pooling effectcreated by hundreds of thousands or even millions ofpolicy holders. Surely the principals of unity and fra -ternity are put to use in providing this coverage to ourmembers.

CURRENT STATUS

On December 31, 2009 the insurance in force forthe Knights of Columbus was recorded at a record$74 billion. During the calendar year 2009, over $7.5billion of new insurance was writ ten. This is a tributeto our professional field force of some 136 generalagents and approximately 1250 field agents fromthroughout the Order whose dedication resulted inthese fine achievements.

To place these figures in perspective, it is neces saryto do two things:

First, we should compare the in-force figure to thesame figure of ten years ago. At the end of 2000,the Order had $40.4 billion of insurance in force.That amount has more than doubled in onedecade. Our total of new insurance written in2000 was $4.0 billion . Last year it was $7.5 billion.

Second, we need to remember that we have accom-plished these feats with only one of every threemembers of the Knights purchasing insur ance fromthe Order.

These statistics, by themselves, show both progressand challenge. Our field force is to be commended forcooperating with our fraternal leaders in promotingthe continued growth of the Order’s insurance pro-gram. It is regrettable, how ever, that more membersdo not avail themselves of this excellent fraternalbenefit.

At the end of each calendar year a report is pub-lished on the status of the Order’s insurance program.A copy can be obtained by writing to: Knights ofColumbus, Field Management, 1 Columbus Plaza,New Haven, CT 06510-3326.

It is strongly suggested that all financial sec retariesobtain a copy of the report each year and make theinformation available to the council membership.

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STRUCTURE

The structure of the agency force is simple, yeteffective. The general agent is charged with the respon-sibility of recruiting, training and supervis ing a givennumber of field agents in the general agency. A generalagency is comprised of ap proximately 10,000 mem-bers, although we do have some smaller and somelarger agencies, depending on the territory and the gen-eral agent.

With more than 1,800,000 members, our field force isexpected to grow to approximately 2,000 agents — onefield agent for each 800 members. This will help assurethat the benefits of our program are made known toevery one of our members. In addition, concentratedcoverage of our membership and visibility of our fieldagents can go a long way toward advancing the insur-ance program.

PRODUCT

All products that we purchase can fall under oneof two categories — demand or non-demand typeproducts. Some examples of demand type productsmight be automobiles, fuel, household appliances,and any other products that the need for which isobvious. Insurance falls in the other category — non-demand. The needs for life insurance are not as obviousto the average person as, for example, fuel for hisautomobile. It is a product whose purchase is madewith discretionary dollars (those dollars left overafter the so-called necessities of life — food, clothingand shelter — are met). There is no question that non-demand type products are much more difficult to sell.Yet, this is the task with which our field agents areconfronted. Much service work is associated with theadministration of the product over long durations.Remember, life insurance as a contract is probablyone of the longest in duration. A home mortgage mightrun as long as 30 years, but a life insurance contractcan run as long as 100 years. To be successful, ouragents need the cooperation and support of the homeoffice, the state, district and local officers and ourentire membership. Realize, too, that the financesafforded by our insured members support many of ourcharitable and fraternal activities.

The Knights of Columbus portfolio offers a widevariety of plans designed especially to fill the needs ofour brother Knights and their families. The more popu-

lar plans—whole life, term and annuities — are madeavailable in amounts large and small so that membersin every age or income category can avail themselvesof protection.

SALES AND SERVICE

The most important job our field agents have is tosell adequate life insurance to our members. This is“job one.” But the sale does not end the client /agentrelationship. Our field agents are obliged to service theinsurance, which many times requires changes as timepasses. Changes of beneficiaries, changes of address,loan and surrender requests, changes in plans, etc. areall routinely handled by the field agent. He providesone of the greatest fraternal benefits in which ourmembers can par ticipate. In addition, many of theagents aid and assist local council officers in theirmembership and other activities.

It has been said many times that our field force iscomprised of professional salesmen. With this fore-most in mind, should you be aware of any member ofthe Order who would be interested in a career in insur-ance sales, we would encourage you to direct him tohis general agent. It is without question a career ofhard work, but it is also one filled with many rewards. . . both financial and otherwise.

HOW CAN YOU HELP?

You as financial secretary can help promote thisimportant aspect of the Order simply by giving theKnights of Columbus insurance repre sentative in yourcouncil as much exposure as possible.

Aggressive promotion of the New Member AnnuityPlan would be another plus. This low-cost plan is anideal way for the new member to become exposed tothe insurance aspects of the Order, while at the sametime helping your council to attain its insurance quota.

We feel very strongly that positive attitudes by ourlocal, district and state officials contribute substan-tially to the success of the insurance pro gram. We canall share in the blame when a member passes awayleaving his family impoverished. We can all share in thepride of knowing that the widow and children of abrother Knight can continue to live with dignity uponhis death. This is precisely what Father McGivney hadin mind when he founded his organization.

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RECOGNITION

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RECOGNITION OF MEMBERS

Many members give years of service to the Knights of Columbus. Others, thoughperhaps not as active as some, retain their membership for long periods of time.Whatever the degree of activity, members who work diligently or who remain withthe Order for many years are deserving of recognition.

There is ample opportunity for a council to promote activities — either at meet-ings or in special programs — to honor members for one or more reasons. The pagesthat follow depict the many award certificates available from the Supreme Counciloffice for presentation to members.

In the Knights of Columbus, fraternal recognition is important to any local or state council’s livelihood. Brother Knights deserveto be recognized for their contributions to the Order’s growth and their participation in the programs and activities of the Order.Knights of Columbus certificates are a unique way to honor the outstanding accomplishments of deserving members and theirfamilies.

This booklet contains information on all of the Third Degree certificates currently available from the Supreme Council office. Asample copy of any certificate is available from the Supreme Council Department of Fraternal Services. Orders for these cer-tificates should be placed with the Supreme Council Supply Department, Department of Fraternal Services or CeremonialsDepartment as indicated at the following address: 1 Columbus Plaza, New Haven, CT 06510-3326.

SUPREME COUNCIL CERTIFICATES

SUPREME KNIGHT’S WEDDING ANNIVERSARYCERTIFICATE OF COMMENDATION—Present-ed to couples celebrating a wedding anniver-sary. Proclaims in appropriate resolutions thecouple’s love and devotion to their family, theChurch and the Order. When ordering this cer-tificate, please provide the couple’s name, cityand state of residence, years of marriage andanniversary date. Each certificate will be per-sonalized at the Supreme Council office and per-sonally signed by the supreme knight. Requestsfor this certificate should be made throughthe Department of Fraternal Services andat least one month prior to the couple’sanniversary date. Available in English, Item#1352; French, #1352F; and Spanish, #1352S.Price: $1.00. Size; 81/2” x 11” vertical.

CERTIFICATE OF APPRECIATION—Presented to state councilofficers, Service Program personnel or other state officials, in“gratitude for his dedication, loyalty and inspirational leader-ship.” Space provided for personalization of the certificate tothe honoree. Certificate includes supreme knight’s signature.Available in English, Item #1462; French, #1462F; and Spanish,#1462S. Price: 25¢. Size; 81/2” x 11” horizontal.

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STATE COUNCIL CERTIFICATES

PAST STATE DEPUTY CERTIFICATE—Awardedto past state deputies “whose dedicated leader-ship has brought honor and glory to his juris-diction and our Order.” Bears the signatures ofthe supreme knight and supreme secretary.Avail-able in English, Item #1461; French,#1461F; and Spanish, #1461S. Price: 25¢. Size;81/2” x 11” vertical.

STATE COUNCIL “IN APPRECIATION” CERTIFI-CATE (generic version)—Awarded by the statecouncil to any participant “in appreciation forcontinued support and participation in the___________________ program of our statecouncil.” Space provided for signature of statedeputy. Available in English, Item #1580; French,#1580F; and Spanish, #1580S. Price: 25¢. Size;81/2” x 11” vertical.

STATE COUNCIL “IN APPRECIATION” CERTIFI-CATE (Local council version)—Awarded by thestate council to a local council “in recognition ofits exceptional program of activities and partici-pation in the work of the state council.” Availablein English, Item #1581; French, #1581F; andSpanish, #1581S. Price: 25¢. Size; 81/2” x 11” ver-tical.

FORMER DISTRICT DEPUTY CERTIFICATE—Presented to a former district deputy “in appre-ciation for his faithful, diligent and exemplaryservice to the Order while serving as DistrictDeputy.” Orders for former district deputycertificates should be placed with theSupreme Council Department of FraternalServices. Available in English, Item #1858;French, #1858F; and Spanish, #1858S. Price: 25¢.Size; 81/2” x 11” vertical.

CERTIFICATE OF APPRECIATION—Presented to state chaplainin “gratitude for his priestly dedication.” Includes signatures ofsupreme knight and supreme secretary. Available in English,Item #1493. Price: 25¢. Size; 81/2” x 11” horizontal.

DISTRICT DEPUTY COMMISSION—Presented to districtdeputies at the beginning of their term in office. Preparedautomatically by the Supreme Council Department ofFraternal Services and mailed to the state deputy for pre-sentation. Includes signature of supreme knight and has spacefor state deputy’s signature. Available in English, Item #1541-nc;French, #1541F-nc; and Spanish, #1541S-nc. Size; 81/2” x 11” hor-izontal.

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SPECIAL RECOGNITION CERTIFICATES

FAMILY OF THE MONTH—“Awarded to the family of________________________who has served as an inspirationto our parish, community and council by supporting andstrengthening Christian Family Life.” Signed by the supremeknight. Space is provided for name of family and grand knight’ssignature. Available in English, Item #1843; French, #1843F; andSpanish, #1843S. Price: 25¢. Size; 81/2” x 11” vertical.

FAMILY OF THE YEAR—“Awarded to the family of_______________________who has served as an inspiration toour parish, community and council by supporting andstrengthening Christian Family Life.” Signed by the supremeknight. Space provided for signature of grand knight. Availablein English, Item #1843-A; French, #1843-AF; and Spanish, #1843-AS. Price: 25¢. Size; 81/2” x 11” vertical.

MARRIAGE RENEWAL CERTIFICATE—Presented to couplescelebrating the renewal of their marriage vows. Space providedfor the signature of the chaplain/pastor and grand knight.Available in English, Item #2745; French, #2745F; and Spanish,#2745S. Price: 25¢. Size; 81/2” x 11” vertical.

CERTIFICATE OF APPRECIATION—Presented in “Gratefulappreciation for outstanding participation in the_________________ program sponsored by the Knights ofColumbus.” Space provided for signature of presenter. Availablein English, Item #1579; French, #1579F; and Spanish, #1579S.Size; 81/2” x 11” horizontal.

GIVER OF LIFE—Presented to blood donors in any council-sponsored blood donor program. Includes signature of supremeknight and provides space for the signature of grand knight.Can be used in conjunction with the “Blood Donor Identi-Card”(Item #1444A-NC, English only.) Available in English, Item#1444; French, #1444F; and Spanish, #1444S. Price: 25¢. Size;81/2” x 11” horizontal

EAGLE SCOUT CERTIFICATE—Presented to scout uponachievement of Eagle Scout rank. Requests for this certificateshould be made through the Department of Fraternal Services.Certificate includes signatures of supreme knight and supremesecretary. Available in English, Item #4028. Size; 81/2” x 11” hori-zontal. This is a no charge item.

ALTAR SERVER AWARD— “Presented to ________________ inappreciation for ______ years of faithful and devoted service to_____________________ Parish.” Space provided for signaturesof pastor and grand knight. Available in English, Item #1859(hor-izontal); French, #1859F; and Spanish(verticle), #1859S. Price:25¢. Size; 81/2” x 11” .

CLERGY APPRECIATION CERTIFICATE—Presented to mem-bers of the clergy “in appreciation for his dedicated anddevoted service to our Church.” Space provided for signature ofthe grand knight. Available in English, Item #4362. Price: 25¢.Size; 81/2” x 11” horizontal.

MULTIPURPOSE AWARD—Blank stock award certificate to per-sonalize for any special council program or activity. Availablewith English emblem only. Item #2898. Price: 25¢. Size; 81/2” x11” horizontal.

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FRATERNAL RECOGNITION CERTIFICATES

YEARS OF SERVICE—Awarded by the council to a member for“ _______years of faithful service.” Space is provided for signa-ture of grand knight. Available in English, Item #1419; French,#1419F; and Spanish, #1419S. Price: 25¢. Size; 81/2” x 11” hori-zontal.

CERTIFICATE OF PERFECT ATTENDANCE—For presentation toa member “In appreciation for his dedication and personal sac-rifices” for perfect attendance at all meetings during a pre-scribed period. Space provided for the signature of the grandknight and the name of the council. Available in English, Item#809; French, #809F; and Spanish, #809S. Price: 25¢. Size; 81/2” x11” horizontal.

FINANCIAL SECRETARY APPOINTMENT—Presented tofinancial secretaries at the beginning of their term inoffice. Prepared automatically by the SupremeCouncil Department of Fraternal Services. Availablein English, Item #1446-nc; French, #1446F-nc; andSpanish, #1446S-nc. Size; 81/2” x 11” horizontal. This is ano charge item.

HONORARY LIFE MEMBERSHIP CERTIFICATE—Awarded to honorary life members of the Knights ofColumbus. Bears the signatures of the supreme knightand supreme secretary. Provides space for grandknight’s signature. Available in English, Item #1458;French, #1458F; and Spanish, #1458S. Price: 25¢. Size;81/2” x 11” vertical.

ARMES FORCES CERTIFICATE—Presented as an“expression of grateful appreciation for his active ser-vice in defense of mankind’s basic rights to a life of free-dom and dignity.” Space provided for signature of grandknight. Available with English emblem only. Item#1471. Price: 25¢. Size; 81/2” x 11” vertical.

RESOLUTION OF CONDOLENCE—Presented in memory of abrother Knight. Space provided for the personalization of theresolution and for the signatures of a committee of brotherKnights. Available in English, Item #1450; French, #1450F; andSpanish, #1450S. Price: 25¢. Size; 81/2” x 11” vertical.

HONORARY MEMBERSHIP CERTIFICATE—Awarded to hon-orary members of the Knights of Columbus. Bears the signa-tures of the supreme knight and supreme secretary. Providesspace for grand knight’s signature. Available in English, Item#1457; French, #1457F; and Spanish, #1457S. Price: 25¢. Size;81/2” x 11” horizontal.

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KNIGHT OF THE MONTH—Space provided for recipient’sname and council number, date of presentation and grandknight’s signature. Available in English, Item #1476; French,1476F; and Spanish, 1476S. Price: 25¢. Size; 81/2” x 11” horizon-tal.

CERTIFICATE OF MERIT—Presented “In grateful recog-nition and appreciation of faithful and exceptional ser-vices.” May be presented to any friend of the Order orparticipant in council-sponsored program. Space pro-vided for signature of grand knight, program chairmanor other council official. Available in English, Item#1454; French, #1454F; and Spanish, #1454S. Price: 25¢.Size; 81/2” x 11” vertical.

CHARTER MEMBERSHIP CERTIFICATE—For presenta-tion to charter members of the council. Bears signatureof supreme knight and supreme secretary. Space pro-vided for signature of grand knight. Available in English,Item #1456; French, #1456F; and Spanish, #1456S. Price:25¢. Size; 81/2” x 11” vertical. Wallet size reproductionavailable in English at no charge — Item #1456A-nc.

KNIGHT OF THE YEAR—Space provided for recipient’sname and council number, date of presentation andgrand knight’s signature. Available in English, Item#1545; French, 1545F; and Spanish, 1545S. Price: 25¢.Size; 81/2” x 11” vertical.

CHAPLAIN’S CERTIFICATE OF APPRECIATION—Presented “in gratitude for his priestly dedication.”Includes signatures of supreme knight and supremesecretary. Available in English, Item #1478; French,#1478F; and Spanish, #1478S. Price: 25¢. Size; 81/2” x 11”vertical.

PAST GRAND KNIGHT CERTIFICATE—Awarded “Ingrateful recognition of his leadership” during the frater-nal year. Bears signature of supreme knight andsupreme secretary. Available in English, Item #1453;French, #1453F; and Spanish, #1453S. Price: 25¢. Size;81/2” x 11” vertical. Wallet size reproduction available inEnglish at no charge — Item #1453A-nc.

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VIP CLUB CERTIFICATES

Since February 1, 1974, more than 81,000 Knights of Columbus members have been enrolled in the Supreme Council’s “VeryImportant Proposers” Club. The “VIP” Club is an individual incentive plan aimed at recognizing your ambitious council mem-bership salesmen.

Thirteen different certifcates are available for presentation to the “VIP” Club members in your council. Each certificate isinscribed with the individual’s name and bears the signature of the supreme knight. The certificate also denotes the level ofmembership (2, 5, 10, 15, 20, 25, 50, 75, 100, 200, 300, 400, 500) attained by the club member. Space is provided on the certifi-cate for the signature of the council’s grand knight and financial secretary.

The certificates cannot be ordered in quantity from the Supreme Council office. Council members are automatically enrolled inthe club and advanced to the various levels from information contained in the “proposer” section of the Membership Document,Item #100. The appropriate certificate will be personalized with the club member’s name and council number.

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DEGREE EXEMPLIFICATION CERTIFICATES

SECOND DEGREE—Presented to candidates who havereceived the honors of the Second Degree of the Order.Provides space for name of honoree. Available in English, Item#269; French, #269F; and Spanish, #269S. Price: 25¢. Size; 81/2” x11” horizontal.

FIRST DEGREE—Presented to candidates who have receivedthe honors of the First Degree of the Order. Provides space forname of honoree. Available in English, Item #268; French,#268F; and Spanish, #268S. Price: 25¢. Size; 81/2” x 11” horizon-tal.

THIRD DEGREE—Presented to candidates who have receivedthe honors of the Third Degree of the Order. Provides space forname of honoree. Available in English, Item #270; French,#270F; and Spanish, #270S. Price: 25¢. Size; 81/2” x 11” horizon-tal.

SUPREME KNIGHT’S CEREMONIAL RECOGNITIONAWARD—Presented “In acknowledgement of Fifty Yearsof Service in the Exemplification of the Order’sDegrees.” Must be ordered through the SupremeCouncil Ceremonial Department. Available inEnglish, Item #CRA-50. Size; 81/2” x 11” vertical. This is ano charge item.

DEGREE CERTIFICATE IN HONOR OF FATHERMICHAEL J. McGIVNEY—Presented to members takingany degree of the Order. Signature of the supremeknight provided. Space provided for signature of thegrand knight. Available in English, Item #9167; French,#9167F; and Spanish, #9167S. Price: 25¢. Size; 81/2” x 11”vertical. This is a no charge item.

SUPREME KNIGHT’S CEREMONIAL RECOGNITIONAWARD—Presented “In acknowledgement of Twenty-Five Years of Service in the Exemplification of theOrder’s Degrees.” Must be ordered through theSupreme Council Ceremonial Department.Available in English, Item #CRA-25. Size; 81/2” x 11” ver-tical. This is a no charge item.

SECOND DEGREE HONOREE SCROLL—Presented inrecognition of a Second Degree conducted in honor ofrecipient. Space provided for personalization of the cer-tificate to the honoree, for each member participatingin the class and for the signature of the presenter.Available in English, Item #272-nc; French, #272F-nc;and Spanish, #272S-nc. Size; 11” x 14” vertical. This is ano charge item when ordered in reasonable quantities.

THIRD DEGREE HONOREE SCROLL—Presented inrecognition of a Third Degree conducted in honor ofrecipient. Space provided for personalization of the cer-tificate to the honoree, for each member participatingin the class and for the signature of the presenter.Available in English, Item #273-nc; French, #273F-nc;and Spanish, #273S-nc. Size; 11” x 14” vertical. This is ano charge item when ordered in reasonable quantities.

FIRST DEGREE HONOREE SCROLL—Presented inrecognition of a First Degree conducted in honor ofrecipient. Space provided for personalization of the cer-tificate to the honoree, for each member participatingin the class and for the signature of the presenter.Available in English, Item #271-nc; French, #271F-nc;and Spanish, #271S-nc. Size; 11” x 14” vertical. This is ano charge item when ordered in reasonable quantities.

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COUNCIL ANNIVERSARY CERTIFICATES

COUNCIL ANNIVERSARY CERTIFICATE (Generic)—Awarded to the council “In grateful recognition of_____years of service to our Order’s principles.” Mustbe ordered through the Supreme Council Departmentof Fraternal Services. Requests for this certificateshould be made at least one month prior to the anniver-sary date. Available in English, Item #2212; French,#2212F; and Spanish, #2212S. Size; 81/2” x 11” vertical.This is a no charge item.

COUNCIL HUNDREDTH ANNIVERSARY CERTIFI-CATE—Awarded to the council “In grateful recognitionof 100 years of service to our Order’s principles.”Prepared automatically by the Supreme CouncilDepartment of Fraternal Services approximatelyone month in advance of anniversary date andforwarded to state deputy for presentation.Available in English, Item #2211; French, #2211F; andSpanish, #2211S. Size; 81/2” x 11” vertical. This is a nocharge item.

COUNCIL GOLDEN ANNIVERSARY CERTIFICATE—Awarded to the council “In grateful recognition of 50years of service to our Order’s principles.” Preparedautomatically by the Supreme Council Depart-ment of Fraternal Services approximately onemonth in advance of anniversary date and for-warded to state deputy for presentation. Availablein English, Item #2214; French, #2214F; and Spanish,#2214S. Size; 81/2” x 11” vertical. This is a no chargeitem.

COUNCIL DIAMOND ANNIVERSARY CERTIFICATE—Awarded to the council “In grateful recognition of 75years of service to our Order’s principles.” Preparedautomatically by the Supreme Council Depart-ment of Fraternal Services approximately onemonth in advance of anniversary date and for-warded to state deputy for presentation. Availablein English, Item #2215; French, #2215F; and Spanish,#2215S. Size; 81/2” x 11” vertical. This is a no chargeitem.

COUNCIL SILVER ANNIVERSARY CERTIFICATE—Awarded to the council “In grateful recognition of 25years of service to our Order’s principles.” Preparedautomatically by the Supreme Council Depart-ment of Fraternal Services approximately onemonth in advance of anniversary date and for-warded to state deputy for presentation. Availablein English, Item #2213; French, #2213F; and Spanish,#2213S. Size; 81/2” x 11” vertical. This is a no chargeitem.

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