local treasurer's manual

8/4/2019 Local Treasurer's Manual

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Local Treasurer's ManualThe Management Development Series of The United States JayceeS~a Leadership Training Organization~ 1984 The United States Jaycees


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TABLE OF CONTENTSPageINTRODUCTION 1

DUTIES OF OFFICE 2Annual Budget 3Preparing Monthly/Weekly Reports 3Anniversary Dues Billings 6The Chapter Roster 8Dues Bill 9Add and Change Form 9Dues Computation Form 10Chapter Summary 10Transfer Form 11Tips on Anniversary Dues 11Incorporati ng You r Chapter 12Internal Revenue (IRS) Responsibilities 12A Finance Committee 13

Fundraising 14Ways and Means Suggestions 15

DAI LY ACTIVITI ES 16Accounts Receivable 17Accou nts Payable 17FOUND ATIONSAND TRUSTS 18BONDING ANDINSURA NCE 19TERMS ANDoEFI N ITI 0NS 20SUMMARY /nside Backcover


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INTRODUCTIONWebster's Third New International Dictionarydefines "Treasurer" as follows:"1. One havingofficial charge of treasure, esp: A guardian of acollection of treasures. 2. An officer entrusted with thereceipt, care, and disbursal offunds. 3.One having changeof keeping something valuable or precious."You are the person in charge of your chapter's treasure, something valuable and precious.You keep the financial records, pay the bills,deposit the money, and prepare monthly financial statements. You are one of the most important members of theBoard of Directors. As you fulfill your duties this year, letthe following be your basic guideline - "Keep everythingas up-to-date and accurate as humanly possible." Youdon't want the responsibil ity for the financial crisis that canhappen if you don't keep things on a current, updatedbasis.

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It is our hope that the succeeding sectiwill help you in your quest for better chapter finanmanagement.The chapter treasurer must know at all ti

the chapter's true cash position and total financial cotion. For this reason, the chapter's most effecmanagement control is a well-organized and knowledable treasurer who continually checks with directorscommittee chairmen on the status of incomeexpenses.

This local treasurer's manual has bdesigned to gather information from as many sourcespossible and put them into this one place for you tothis year to achieve the duties of your office. Use it, refeit, and have a great year!


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UTIES OF

duties of a Jaycee chapter treasurer shouldnot be taken lightly. You are the financial officer ofthe chapter and responsible for the chapter manent of assets (primarily cash), payment of debts,cial and project reporting, meeting Federal taxirements in the filing of year-end reports, and you arefinancial advisor to the chapter.

Yours is a serious job. You need to be awareour chapter's financial situation at all times and

?

become familiar with the cash requirements ofject, including both the income and expenditureBecause of the cash-flow problemare so common in a majority of chapters, the josurer is of utmost importance in ensuring thatknows just where the current financial strengthsnesses are, or may occur. The identificationproblems may come when you prepare thbudget.


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ANNUAL BUDGETThe annual budget is an integral part of maintaininginancial control over your chapter's activities.Care must be taken in preparation of thebudget since it will have so much to do with the financialdirection of the chapter. It must be realistic rather thanidealistic. Be truthful and make use of all the informationavailable to you in arriving at the projection for youradministrative year.

The first item of business after you take overis to determine the chapter's current financial status. Todetermine this status, you must collect all records fromthe outgoing treasurer and local president. Get the lastcouple of bank statements and find out about anyoutstanding bills from recent projects. This may involvegetting together with project chairmen.

After the current financial status has beenestablished, a realistic budget that meets chapter objectives, as well as chapter administrative details, must beorganized. This budget will serve as the basis for allchapter operations. It is very important to base figures onrealistic situations. For example, don't let a positiveattitude toward chapter growth let you plan on a .greatincrease in dues income. Be realisticl You can always

PREPARING MONTHL VIWEEKLV REPORTSThere are two simple financial statements that youhould prepare each month. They are the "Monthly

' Checkbook Activity Report" and the "Monthly BudgetAnalysis Report."The "Checkbook Activity Report" is simply a

3

use extra dues income, but you cannot always makefor over-budgeting. A good rule of thumb is to use yend membership as a budget figure.A list of all possible income sources shbe compiled, based on planning profits from projwhich have been programmed. Then, using figbased on last year's experience, estimate incomedues, sustaining membership, advertising and sspecial projects, grants, and other sources and careevaluate the cash flow that the income picture projeAnticipated chapter administrative expenneed to be itemized. These will include state, national,JCI dues, stationery, telephone, postage, insurance,other miscellaneous items.

Be sure your budget and bank accountprepared for the ways and means project thatwashed out by an unscheduled thundershower orproject that has a few "hidden" costs you hadn't anpated.

The overall chapter budget should be priand distributed to all officers, directors, and commichairmen for quick reference.On the following page is a sample anbudget to help you set your format. (SEE FIG. 1, page

MAY1

236

79013 14 15 16

1720

21 22 23 2427 28 29 30 31

listing of where the money came from during the moand how it was spent. You get this information direfrom your checkbook. An example of a "CheckboActivity Report" follows. (SEE FIG. 2, page 5)


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ANNUAL BUDGETIDGEPORT JAVCEESINCOME I

ADMINISTRATIVE1. Dues (35 x $30) _.- $,050.00

ocialsa. Summer (20 x $5) 100.00hristmas (30 x $8) 240.00ewsletter Ads (12 issues)(60 ads at $15).. ,..... 900.00Ways and Meansa.

Go Kart Race 500.00alloween Candy 800.00ootball Concessions (6 games at $275) 1,650.00olf Tournament1. Gate-~~ '~.450.00 .....600.00 $,290.00ROGRAMMING --Southside Seven-Up (Junior Athletics) $00.00BC Furniture (1.0. Programs) 400.00irst National Bank (Park Fund) 1,500.00ridgeport Savings & Loan (MDA) 500.00eoples Bank (Jaycee Week) 500.00.400.00 ~,690.00DMINISTRATIVE1. Duesa. Your State Jaycees (35 x $10) - $50.00.S. Jaycees (35 x $7) 245.00CI (35 x $3.50) 123.00ocialsa. Summer 100.00hristmas 225.00ewslettera. Printing (12 at $80) 960.00ostage (12 at $6) 72.00,075.00ROGRAMMING1. Muscular Dystrophy $,500.00ark Fund (Repairs, Upkeep) 1,750.00aintenance (Civic Center) 500.00PR 100.00Energy 100.00Junior Athletic Championships 500.00utstanding Young Farmer 150.00utstanding Young Man 100.00oss of Year 50.00aycee Week 100.00Speak-Up Material (15) 60.00amily Life Material (10) 40.00


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13. Springboard Material (5) _14. Sparkplug Material (15) _15. SPOKE Material (5) _16. Spiritual Development Material (5) _17. Leadership Dynamics Material (5) _18. Personal Financial Planning Material (10) _19. Communication Dynamics (10) __

Total Programming Expenses _C. CHAPTER MANAGEMENT1. Travela. Region Meetings (2) 10 at $10.00 _b. State Meetings (3) 10 at $50.00 _2. Supplies (Office) _3. Award (Membership) _4. Misc. Contributions _5. Past Administration

a. Peoples Bank Balance _Total Chapter Management Expenses _

TOTAL EXPENSESBalance for next administration

260.000.000.000.000.000.00--- $

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$

200.00500.0000.0000.0050.00475.002,125.00$

9,370.00320.00

I FIGURE 11The "Monthly Budget Analysis Report" is

simply the addition of income and expense items of likekind from your checkbook. The "actual" column is acumulative or year -to-date amount for each type ofincome and expense. Just add the current month's

activity from your "Checkbook Activity Report" to"actual" column of last month's "Monthly Budget AnalReport" and this will give you the cumulative figunecessary for your current "Monthly Budget AnalReport." An example of this report:(SEE FIG. 3, pag

-------- --- $

TOTAL

CHECKBOOK ACTIVITY REPORT -BRIDGEPORT JAYCEESJULY 1, 1983- JULY 31, 1983 SUBMITTED BY: Mark Owens, Treasurer

Checkbook balance from last report (June 30)Income for July:Dues (4 at $30.00)Golf Tournament

1. Receipts _2. Concessions _Expenditures for July:Dues

1. U.S. Jaycees _2. Your State Jaycees _3. JCI _Douglas Sporting GoodsGolf Balls (10 doz. at $12.00) _IGA FoodlinerConcession Stand Supplies _

Bridgeport Ice CompanyConcession Stand Ice (500 lb.) _Office Supply Co.Paper for Newsletter _U.S. PostmasterPostage for Newsletter _

TOTAL-" Checkbook Balance at July 31 _

I FIGURE 215

$

$

$$

191248861,46

241123888

7591


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If you have a local newsletter or publication, itis a good idea to publish the monthly financial report forthe entire membership to read. If your chapter does notpublish a newsletter or have a publication of any kind, it isnecessary to have this report in writing at every meeting

ANNIVERSARYDUESBilliNGYOU are the one who should be responsible for handing your chapter's anniversary dues submission toyour state organization. Before we discuss the particulartypes of anniversary dues reports you will receive andwhat you are to do with them, let's first discuss the overallprocedure for handling the billing of the monthly duesthemselves.

It is extremely important that you set up asimple, efficient system to handle the billing of yourmembers' dues. Don't wait until the last week before theirdues are due before you make an attempt to collect them.Set up your dues collection procedure for the entire year- NOW!

Following is the recommended procedure forcollecting dues. If you follow it, you will collect dues from25 percent more of your members than you did last year.1. Take your chapter roster printout. Member's anni

versary date is in the far righthand column. List bymonth those members who are due each specificmonth.2. Now set up your collection procedure. A good one tofollow is:

a. Bill your members the first of the month prior towhen his dues are due (i.e., if a member's duesare due on March 31, bill him on February 1).b. The actual bill could look like the following: (SEE

FIG. 4)6

of the general membership and Board of Directors.It is not necessary to have it typed anprofessionally prepared. Remember, you are onlyested in getting the correct information published. Iprint or handwrite this form, make it legible.

Anniversary Dues

IIIc. Accompanying the bill should be a letterthe president encouraging the member

continue his membership in the chapter.d. If the dues are not paid promptly, follow up wphone call in 30 days. Either you or the mber's assigned director should call.

e. If the dues are still unpaid two weeks beforedeadline - the president should call the mber.The anniversary dues system is an imporchapter management tool and, properly used, a chawill receive many benefits from this system. The systedesigned to encourage member recruitment and d

collection during each month of the year. Recruitingmembers each month makes membership growthongoing project rather than a once-a-year push.The anniversary dues will aid in retentsince individual attention can be given to each memas his anniversary month approaches.The anniversary dues concept simply isa chapter receives a bill monthly for all members ofchapter whose anniversaries fall in that month. A mber's "anniversary" month is defined as the month

the member is placed on the membership rolls atu.s. Jaycees Headquarters in Tulsa.


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BUDGET ANALYSIS REPORTBRIDGEPORT JAYCEES(For July 1983)

INCOMEDuesGolf Tournament

TOTAL

ACTUAL$ 120.00

1,468.00$ 1,588.00

BUDGE$ 120

1,500$ 1,620

EXPENSESes (U.S., State, JCI)

$8.00 $8.00Equipment

120.0050.00 384.0075.00 82.0000.00Paper

80.005.00 6.000.0050.00 $88.00 $38.00 $32.00 +6.00I FIGURE 31

TO DATEFROM: Bridgeport Jaycees, Box 101, Bridgeport, WV 26330SUBJECT:

NOTE: Make all checks payable to the Bridgeport Jaycees. Thank you.

IFIGURE 417


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Reports and FormsThere are only six basic forms or reports

in the anniversary dues membership accountingprocess. A brief explanation of each of these six isgiven. The proper use of each is then explained in

1. THE CHAPTER ROSTERThe chapter roster is a complete alphabet

icallisting of every member in your chapter and includescertain vital information on each of those members. It ismailed to your chapter approximately 25 days after theend of each month.

In the upper lefthand corner the state nameand number as well as the chapter name and number arerecorded. Beneath that is the chapter name and permanent chapter address This permanent chapter address iswhere all chapter mail is sent, so it is extremely important that this address is correct.At the top, in the center of the page, is themonth and year for that particular roster. Keeping theserosters in a notebook in chronological order assures easyaccessibility and accuracy when checking past records

Also at the top,to the right of center, your chapter's region and district directors are listed. If these are notcorrect, it is necessary to contact your state officeimmediately. Each member who has been submitted toThe US. Jaycees is listed in alphabetical order with thatmember's Jaycee Identification Number, his membertype (Regular or Associate), his last name, first name,address, his birthdate and his paid-thru date. If any ofthis information is incorrect, excluding his Jaycee Identification Number and his paid-thru date, it is necessaryto submit a change. A name that has been misspelledcan be corrected by contacting your state office.

detail. By carefully studying this section, you shobe able to prevent errors experienced by other chaters. You will also learn how the process can becoma valuable management tool.

The member's address as listed onroster is the address that is printed on all mailing tapesstate, national, and JCI publications and should be kup-to-date at all times.

If The U.S.Jaycees receives notification fthe Post Office that an address is incorrect and no corraddress is available, that member is given a "CodeThis means that his name will not be printed onmailing tape issued by The U.S.Jaycees. Ifa member"Code 4," an asterisk will appear beside his membtype.

When The U.S. Jaycees receives a nmember, the month that his name is entered intocomputer becomes his "anniversary date." His namebe printed on a billing for that particular month each yuntil he is dropped. The "paid-thru date" is the monthyear that a member has paid his dues to.

In the far righthand column of the rosteractivity for that particular month is recorded. "Activity"any transaction periormed for a member who has besubmitted by the chapter on a Dues Billing or AddChange form for that month. Activity includes reneing a member, dropping him, changing any informationhim, or transferring him into or out of your chapter. Tactivity keywords are detailed at the bottom of earoster. (SEE FIG. 5)

STAn H O~l"' "O 'U~::::(~.;::~II~ H HI"DOH ~:~~::\~::' [~o~~;~((\ro. ,(~. 00 i NOIN t 0' I J'Atl .. .("UTOOI-U AUN O'~Oe)'O'Ul A" O~ '" ~I \ I 0" ," (C IO A l " ,UPO . 0 1 "K"A"D,paln OUHIO. 015"""

~~I " HII'" ..INt (0\~. so IIU'" .C S ''''''An.u n nu'" "',,""lAOI" ,"noH~ sa ""0" AliHO "U_tn IJ Ito . "'~10" ".,"'0 H :I"'" UN' JUI So II.)"'" un 'AVID111 H On}'" UN, "U_s / oS HAl " UITU tOu. T ( 10" 41, '" 151'''' ., '.t"... )0 , SA C , . " I , , ,~ o~n10 H 010"'" IlAHHl '''.,1HI S6 1S)!'" 10.U""''' "O\lUD'S4'" noo. 00 ..[. JAto10'1" 1'".' ,.ulur. ''''UlHS HUll u~.u [..n ,. nil. hHLI JI"HI .110,1. IUIlO '0"In H UO~' cu. 10UI',. . S II I) O' u. ~\oI~M'HI 61.,,,. tlu. lor.HJ U H '" rOil '~IlHo )1 HII CUllU'HI~ SHv(~., h OIH' cus.t. """" IU '0 HIJ'" 00""'0 'PtIH)S 0101" DlU( JOIHI 1061'" OUC. JI".n 11 n~'. o .... ,u,"1 'J I~". (SS . IU"""J S' ,000 I 'IIIU .111 n 0'01' '1,11." .0'SI I) .)n. '.UI"( UP'')1 '.JIlI' ".(r.OC' SI('""". H 111). 'L." rOH

11" .011 000\ 01 )'0' co" UI.II ,. "O'if'0'" .0.... "oou'6" S 1ST OU C". ClrylH' "V('s.n c C 110 """"C" c "OCU'''S! ~ .' " '\I. CH O ". CIT''0' ~. J1h OOH~~~,:~;~~,~:::~~.TSIS[ 10" .0 IJJ s. 16'" "00'(10)'1 n.o oo.r10~ HSSS O.L O. (. , .)0. S ".h"h~ "DOliIDO.'GD'.eooo. 101 O.L . G " .IGlllS .V.f. 01 O'L."O [I"~~~'C~~':~~~o;'QI:~~:;O"'",,.., 10 101 ~n. '001'1IH U~uO'''''' C' .OOH~OO . 000 ~ II" C I I 001 r.~O I.'" elL0". I. InbOllillOll1 01 I UIST'1" Sll s gr SI O'l .O CII,HOD S ~,." OHO O f'"1 I ~ Sf I ~. "Dell101 "11 0011'"' ' ,... 'p" "Doorn" ~.. 1110~ ~l DOl."O". U"1~Ql I 0 ~O~ 01 ,I. ~,. 0' . " )J I S'" l' 01 o.~.~ ,,"101 iH' "0011

I FIGURE 518

7)06' DlnoH.1 )1 "0 D .U o ~ HT60 CHI , 101,I)LL, C'H 0'" ".l .H'no" CHJ II I)IH,e OH~ '0"11TH OH, 101)/)1" DH~D '" Mr.1 )1 'D o ~H 0 61 11'" 01" eJh' IOU 10SlI0'!lIl'O 0!6" OJ' "1)'" OISSoa", ~""lilL ) QI", 01'"11'" C'S ' 0 '" O.O~"'H DIHou.IJ'S' I1H 01'"IJIS' Dnl 01'"nL" II~) C.hII"~ O1S' OUI 0.0'1 1 16 0 " ~ S 1)1'0 o~se OUJ ~~e'n'l1 DAS101""0 ~I o,~1 111J! JI ~, 11 "8 0'" u1}11, e") OJaI,11"0 OHS 10')111~ j ,es. 0II'7J'U oss' 101)1 11 '0 I C' J O Il


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2. DUES BILLYour chapter will receive a three-part Dues

Bill for each month in which members have anniversarydates. The bill lists all members up for renewal during themonth. This bill will be received about the first of the preceding month, thus giving you approximately 45 days inwhich to collect his dues and submit them to your stateoffice.

As soon as you receive your bill, review it.Every member should have already been contacted. Ifnot, do so immediately. When he renews, simply place an"R" in the renew box at the far left of the bill. Members not indicated as renewed will automatically bedropped from your roster when the bill is processed.Should a regular member exhaust but wish to continue asan associate member, let him renew as a regular member

and enter him as a "change" to associate member oAdd and Change form.The same process is used to changestatus of a member from associate to regular.changing from associate to regular, be sure to includ

$5.00 administrative fee. The "member-type" chcan only be made during the member's annivemonth.SEND: The first two pages of the Dues B

to be mailed to your state office. The third copy shouretained for a chapter record.NOTE: If your Dues Bill for a month inmembers are up for renewal is lost or misplaced, coyour state office; they have a copy of your bill. (SEE6)

~:::;[~:,~HtO"A UNITED STATES JAYCEES. . 06 ~08 j731'0.1!m~kl"". '"~j ~ . """Mon " . '~ II~"1_""""."",,' ..."""",,.......~114U " ,S 510 '~151n..O" .tIn1) II ' ~)' k IOATII""011"''0O} HE 040 "DORt1}IU-UI k IkUUKEklO~ S "AHIo'EllIOOH1}IU-0 .. CL4U"""'-.DOU1)165-16 A conHll ClkOkE71160-,,,nn' HO"""''1)06,-D ( 'L""" .SO fl.",,').,' -- --~ ~" .. ..; -'....... ' " . . , " . m " " ~.

3. ADD AND CHANGE FORM I FIGURE 61

'IIRK.(7)!~ 'tA..8 ~,fL-i.9~~UJ. 5 fA ""s. t1t'a.


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4. DUES COMPUTATION FORMThe U.S. Jaycees mails monthly the DuesComputation form with each chapter's roster. This worksheet shows the state, U.S Jaycees, and JCI dues rates.The worksheet should be used to calculate the amountdue.First, fill in the chapter name and month ofsubmission on both halves of the form. Next, fill in the

appropriate number of members in the proper space.After all members have been entered, complete thecalculations. Make check payable to your state organization for the amount shown at the bottom of the form.

OUE$COMfIUTAT IQNf "OAM

SEND: The State Copy portion to youroffice along with copies of Dues Bills and / or Memship Add and Change forms. The Chapter Copy shbe retained for a chapter record.

NOTE: With the exception of institutichapter members, all new regular members are requto pay the $5.00 new member administrativeincluding those associate members changing to regstatus. This $5.00 administrative fee is paid with, anthe same manner as, the annual U.S. Jaycees duesJCI dues. (SEE FIG. 8)OUIE$CQMPUTAT IONfOFM

CHAPTER COPY

OKLAHOMA JAYCEESS fJ lO"LOI oGWl lHCH( Cl ltO, P .O . 8 0k 6 55 5Moore. Oklaholla ?3UO

,..."........0.- ofA_...1 - 40 0 l 40 ll bc u 25.00401 andover n.ooAssociate Me.bels IS.OO

A_-

1 400 !l feaben~O.00

401antJovcr18.00

Auoc:iate Me.beu18.00

OKL"H~'-:=':

Ne." .Memo.... ~.o...1- 400 MOl ll bl l15

25.00401 n4over

n.ooAssociate /oI.,lIbH",~~'."n f'~"" "J.>! f ' -~ \"""!!:.1 '_~""! 'A~' IU., CJf hi Iii!"'"." ~ ~~",~ ,. ' ; -\ _ I L\

" 't ~ ~, ..'f,".~ vJ" I(',.cHr,'~ " '1>101'.

I FIGURE 9110


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6. TRANSFER FORMA three-part Transfer form must be

completed and submitted to your state office for any paidmember wishing to transfer his membership to yourchapter. These forms are available from your state office.When the processing has been completed,

the transfer will be reported to you on the Activity Reand will show his anniversary date.SPECIAL NOTE: Transfers can be monly on these forms. Do not use any other forms for trferring - they will not be processedl (SEE FIG. 1

THE UNITED STATES JAYCEES MEMBERSHIP TRANSFER FORMALLRE}) MAK /ft,/I S.tU.4/S-l- o~(.c.iLast Name First Name New Mailing Address City

Mo. Yr.Paid Thru Date

Chapler Processing: SendWhile and Canary Copies 10Siale Office; Pink copy for chapler recordLThis lranfer form musl be submitted 10lhe sIBleoffice by the chap~erIn which lhe member Is lransferrlng Inlo.

TRANSFERFROMInOOR~ 0/27CHAPTER NAME CHAPTER NO.fJKt.A)/{)/YJA .d'SSTATE NAME /J STATE NO.REQUESTEDBy_&Jd_ lP9_~_d&_ ~___~Member's Signature

TRANSFERTOOKL,9I1~m/} c / ryCHAPTER NAME ' t}{)/RCHAPTERNO.

DS 008REV 7/81

\ FIGURE 10.17. TIPS ON ANNIVERSARY DUES

Now that you've set up a dues billing system,you can check monthly to assure proper maintenance ofyour chapter's roster. (See examples of the chapter rosterand chapter summary.) Here are a few tips that willminimize problems.1 . Send in your new members promptly.2. Be sure that the new member's name is spelled correctly on the Add and Change form and all other in

formation is complete.3. Keep your roster up to date, particularly addresschanges. Submitting an address change on an Addand Change form is the fastest way to correct theroster. Do not rely on the individual member to sendin his address change.4. Be sure that your monthly submissions are mailedto your state office early. If you follow the dues billingprocedure outlined on the previous page, you shouldbe able to send in your dues kit by the 15th of eachmonth.

11

5. Be sure to review the chapter roster with your predent each month. If an error should appear on yroster (eg: incorrect address, renewal or as nmembers, etc.), be sure to contact your state offimmediately.

6. A member not renewed during his anniversamonth will be dropped automatically. You must ahim as a new member and pay the $5.00 administrtive fee if you wish to have him back on the ros

7. A member's JCID number cannot change oncehas been entered on your roster as a new memb8. If you call in new members to your state office,

sure to notify your president and give him the namthat you submitted. This will prevent him from resumitting them the next month. If he does submit theagain, they may appear twice on your chapteroster and you will be charged twice.


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INCORPORATINGYOUR CHAPTERHOW would your local officers, directors, and memers vote on a motion to have each individual

Jaycee be personally liable for all of your chapter'sf inancial obligations? They may already have that obligation if your chapter has not taken the time to incorporate.It does not take much imagination to think ofa situation where individual exposure for chapter liabilitycould be devastating. Take as an example a project thatthe public attends where someone becomes injuredWhile insurance may provide some protection, there maybe an exclusion in the policy that denies coverage, leaving the obligation to the chapter. If the chapter is incorporated, the liability may stop at the limit of corporate assets,but, if it is not, every member might be individually liable forthe entire amount of the liability. A similar situation mightarise if you take a chartered bus trip or travel with a groupof Jaycees in a vehicle that is involved in an accident,causing injury to other persons. Do you want that kind ofpersonal expense?

INTERNAL REVENUERESPONSIBiliTIESYoU should note the important distinction between aon-profit corporation and a tax exempt corporation.Each chapter should check with its legalcounsel immediately to have him explain your status toyou and the steps that need to be taken to form a nonprofit corporation and to qualify with state and federaltaxing authorities.

12

One aspect of an unincorporated Jaychapter is that there may be personal liability by eachevery member for the financial obligations of the chapSuch personal liability does not exist for memberscorporation. Forming a corporation for a Jaycee chais a simple matter, and the limit on personal liability isone of the many benefits gained from it. Each ofshould determine whether your chapter is incorporaas soon as you possibly can. If your chapter isincorporated - do so now. A record on incorporationin the Secretary of State's office in your state capital.

If you are already incorporated, please chyour charter to see what your official name is. If it s"Junior Chamber of Commerce," get it amended"Jaycees" as soon as possible. After all, it has now bseveral years since we changed our name to JayceOnce a chapter has decided to incorporatis wise to see your attorney to draft ArticlesIncorporation.

As a chapter leader, there are a numbelegal situations you should consider and investigListed below are several such items. It is not possiblrecommend or advise on a specific course of actionany of these items. This information is presented forpurpose of pointing out those areas of chapter manament where professional advice may be required.


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Legal Status and Liability

The legal status of a local chapter has beenthe subject of numerous discussions over the past years.Because of the complicated and detailed informationrequired to establish such a status for a single chapter, itis not possible to make a blanket statement on this

Tax Reports and ResponsibilitiesThere has been and continues to be a con

siderable amount of misunderstanding and confusionabout the responsibility of a local Jaycee chapter to filetax reports. Because of the many different factors that areinvolved in this subject, it is not possible to make specificrecommendations or give specific instructions in thisguide. If you, as local treasurer, feel there is a questionabout the tax status of your chapter, you shouldencourage your local president to contact a local attorneyand / or Certified Public Accountant for information andadvice on your tax responsibil ities.

As a general rule, any income received by anindividual or organization, whether incorporated or not, istaxable under the Internal Revenue laws. An exemptionfrom this law is available to certain qualifying organiza-

A FINANCE COMMITTEEIfyour chapter grows to over 75-100 members, youay want to encourage the Board to establish aFinance Committee to assist you in approving bills andmaking any financial decisions that have to be made. It isrecommended that the Finance Committee becomprised of yourself as Chairman, the president, onevice president, one local director, and one regular mem-ber. This committee should: (1) assist and advise thechapter leadership in all financial matters, (2) providecontinual internal financial control, (3) help chapter avoid

13

subject. It is recommended that, in the case of any qutions dealing with the legal status or position ofchapter, you contact a local attorney for assistanceadvice.

tions. Many Jaycee chapters, because of their statuan organization whose primary interest is social welhave been eligible for exemption from income tax uSection 501 (c)(4) of the Internal Revenue Code.exempted status is not granted automatically. Eachvidual chapter must apply for exemption by filing a F1024 with the IRS District Director. The obtainment oexemption does not mean that you are not required ta tax report with the IRS. Even if you are exemptpaying income tax, you are required to file an IRS F990 each year. The failure of your chapter to complycity, state, or federal tax laws could result in legal actioin monetary penalty. As has been stated - if youJnsure of your chapter's tax reporting position or respsibility, take no action on your own. Contact an attorand / or Certified Public Accountant for assistance.

financial emergencies, and (4) try to avoid the enterinto ways and means projects that are not financiapractical. It is suggested that they meet once a monthreview the chapter status and work in the four areas lisabove.This committee can be a real help to youtreasurer because it allows you more time to main

your daily activities. It would probably be a good ideathis committee to meet once a month or so to reviewchapter's financial position.


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FUNDRAISINGLocal chapters derive their funds from both Jayceeand community sources. In effect, the only Jayceesource is from the chapter members themselves, throughdues, assessments or the purchase of tickets to socialevents. While there should be a constant source ofJaycee funds coming from new members' dues, there isno way a chapter can completely finance all ofits activitiesfrom Jaycee funds. Dues should normally cover most of achapter's day-to-day administrative expenses and alsostate, U.S. Jaycees, and JCI dues. Membership duescannot be too high or they will become a detriment tomembership recruitment and will, in effect, exclude manypotentially active young men from ever belonging to yourchapter.

The effectiveness and relevance of a Jayceechapter to its community are usually in direct proportion tohow well a local chapter takes advantage of externalfinancing. Fortunately, there are several sources for outside funds, and one or more of these sources should beavailable to your chapter.

Every local chapter has one or more projectsconducted yearly to raise funds for operating the chapter.The different types are too numerous to describe here,but there are a few criteria any ways and means projectshould meet. First, it is better to conduct only a few majormoney-making projects than to tie up your chapter'smembership constantly with projects that end up bringingvery little funds into the chapter. Not only do your chaptermembers get tired of conducting one petty project afteranother, but the community begins to get irritated seeingyou with your hand out day after day. Any money-makingproject should offer some service or useful item in returnfor funds received and should not just be charity indisguise.

Often a Jaycee organization will be offered apercentage of commission just for "endorsing" some itemor program. It is important that any such offer be verycarefully examined. You are, in effect, selling your mostimportant asset - your public image and respect in thecommunity. Many a chapter has discovered too late thatthis "something for nothing" offer has netted it very little inthe way of funds but has cost the respect of itscommunity. Always bear in mind when you receive such

14

an offer that the company borrowing your namereputation needs it to promote its product. Find outAnother source of outside funding cofrom the sale of sustaining memberships. In effectsimilar to a sponsorship except the funds areearmarked for any special program and can be spethe discretion of the chapter. Many chapterssuccessful sustaining membership programs.success of a sustaining membership drive is clorelated to the public image of your chapter. When aporation or individual signs and pays for a sustaimembership, it is showing support for your contributito the community. Your chapter has an obligation to syour sustaining members that their money is beingspent. Proper recognition should also be givensustaining members through your local publicatispecial recognition meetings, etc.

Another very important source of extefunds for Jaycee chapters is sponsorship funds. Tare funds provided by an outside corporation or indivfor a specific program. It is in this area that mostchapters fall short of their potential. Probably this scoming is due to a lack of knowledge by local officehow to request and obtain these funds.

Before a local chapter can request sponship funds for one of its major external projects, it hbe able to answer several important questions. Wplanning to obtain a sponsor, a chapter should firsable to show:1 . The need for conducting the project in your cmunity ..2. How much money is needed and how itwill be sp3. What benefits the community will derive fromproject.4. How the sponsor will benefit from contributing toproject. Will it increase his image? Will he be proprecognized for his contribution?

In answering these questions, be as speas possible and give facts, not opinions. Be able to shopotential sponsor that careful planning has gone intoproject to make it a meaningful success. The propshould always be in writing and a copy left with the potial sponsor for him to study. Do not expect an immed


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response, particularly when a large amount of money hasbeen requested. Instead, prepare your case, present it inperson, and leave the substantiating proposal informationwith him. Extras that help sell the program are such thingsas letters of endorsement from city officials andprominent citizens concerned with the area the projectcovers and the results the same project has had in thepast. Do not limit yourself to requesting money.Often a company cannot make an outright grant of fundsbut would be happy to donate printing, promotionalmaterials, or facilit ies. All these things cost your chaptermoney, so be ready to take advantage of any offer.One other important area to be considered inplanning your presentation to a potential sponsor is to discover what philosophy that company or individual holdstoward the project. It is very helpful to know what attitudewill prevail. It would be a waste of time to present a pro-

WAYS AND MEANS SUGGESTIONSA. RecruitmembersB. Ways and Means1. Raffle off anything2. Auction or garage sale3. Haunted house4. Las Vegas (Casino) night5. Christmas tree sales6. Concession stand at fair and sporting events7. Circus8. Car wash9. Ham and bean supper10. Pancake breakfast11 . Fishing derby12. Trap, skeet, or block shoots13. Product sales

C. Corporate SponsorshipsD. Advertising1. Newsletter2. Program books3. Stadium cushions4. Coupon books

gram on environmental improvement to your commuity's biggest polluter even if they have funds availaKeep records for future administrations on whomcontacted, what success you had and the companreaction. These records will prevent your chapter foverloading one company with requests and will helpdiscover in what areas the potential sponsors in ycommunity are concerned.

If you secure sponsorship funds, fothrough. Make the sponsor a part of the project. Inviteto meetings, have him present awards, put him on ymailing list, give him publicity (unless he tells you difently), and, most of all, remember he is in business. Ifuse products in your project, be sure not to use Brandyour sponsor produces Brand Y. Keep him aliveavailable next year-by keeping him informedinterested.

Donation of materials, etc., can be used instead of buying those items needed to conduct a project.15


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1h


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ACCOUNTSRECEIVABLESeveral areas will probably have accounts receivableevery month such as: building rental, anniversarydues, publication advertising, etc. It would be very wise toset up specific folders or files for these accounts. Specialprojects like ad sales, raffle sales, jelly sales, and projectsconducted on a more irregular basis can have files set upas needed or as the projects occur.

On the first of each month, you need to gothrough files and mail a statement to each person, company, or other group that owes your chapter money. Asthe money is paid, take your copy of the statement andmark it "paid" with the following information:1. Date paid2. Paid by: Check __ Cash __

ACCOUNTSPAYABLEAccounts payable refers to money you owe and arebligated to pay. Probably the best thing for you torecommend to your president, Board of Directors, andgeneral membership is a policy on who can charge merchandise or materials in the name of your chapter. That isan internal function that must be clearly defined to preventinternal strife and serious chapter financial problems.

Once these procedures have been defined, itis important for you to set up a file and put bills in this file asthey are received by you or at the chapter mail box.

It is recommended that you pay bills once a17

3. Check number4. Accounts deposited to (whether using ledgerstubbed check book)

A file should be set up marked "PAccounts Receivable." After you have markedabove), file your copy in this folder and when youready to prepare a financial report, you will have accurincome records.You need to make sure your Board of DirLxs and general membership are made aware of pormvisions for allowing credit to be extended to you.(Also your responsibility to make your Board of Directa ld membership aware of anyone past due over s(60) days so further credit will not be extended.

month, as a general rule, but make sure you look eachover carefully to note "billing date", "closing date," etc.prevent the paying of unnecessary finance orcharges.

If guidelines indicate these chargesgoing to occur, pay these bills immediately.After bills are paid, file them in files mark"Paid Bills (Month)." Always keep these files. Dodestroy. These can be used like the accounts receivabfiles to prepare monthly or weekly financial statemenand will be easy to monitor when double billings, eoccur.


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ND TRUSTSs in the best interest of all Jaycee chapters and stateorganizations to establish community trust funds andJaycee foundations to assist in gaining support forir activities, since 98 percent of all funds from foundas are available to local and state areas.

These foundations are not in a position tont money to Jaycee chapters or state organizationsess they have the vehicle to accept the funds - amunity Trust or a Foundation. Since a blanketing policy on this matter is impossible, each chapter

18

FOUNDATION

will have to investigate with IRS, an attornesee what is necessary to form a foundatioFor example, one chapter hadprogram of funding solicitation established

inclusion of prominent business and commas trustees on a newly established communthe monies collected doubled. Many peopwith the Jaycees in this manner becausethe funds will be spent for specific purpos


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BONDING ANDINSURANCEBecause of the many types of public participa-tion programs run by a Jaycee chapter, it isrecommended that you obtain public liabilityandproperty damage insurance covering your activities.Thecost of such insurance will depend on the number andtype of projects run by the individual chapter. It issuggested that you consult with a JoCalil1suranceagentto determine the type and amount of coverage required

19

for your activities. You, as chapter treasurer, andother officer responsible for and empowered to recand dispense chapter funds should be bonded foamount equal to at least a yearly average balancthese funds. The relative low cost of such a bondtects both the chapter and the integrity of the indivresponsible for handling chapter funds.


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TERMS ANDDEFINITIONS1. Add and Change Form - Blank form to add newmembers or make changes on current members.2. Anniversary Dues - Term given the program of TheU.S. Jaycees that bil ls members, through their localchapters, during their anniversary month (Le., ifyou

join in April, you will be due to renew your dueseach April).3. Cash Flow - The use of incoming money to paybills due. Very important in a non-profit organization.4. Chapter Roster - Complete alphabetical list ofevery member in your chapter. It includes vitalinformation of each member.

5. Chapter Summary - Sent to your chapter monthly,it shows monthly and year -to-date figures on yourmembership activity. It gives all transactions onregular and associate members.

20

6. Certified Public Accountant (CPA) - The highqualification or position attained in the field of bokeeping.7. Disbursement - Paying out of money.8. Dues Bill - The list sent to local chapter addreevery month with the list of members due ea

month. Will be received about the first day ofpreceding month.9. Dues Computation Form - Used to calculaamount of dues to be sent to The U.S. Jayceeach month.

11. IRS Form 990 - Form filed annually if you are toclassified as tax-exempt chapter.12. Receipts - Receiving of money.13. Transfer Form - Used to transfer membership

any member from one chapter to another chapt


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35

FinancialManagement.

~.'This type ofreport is designed to show explicitly where the money came from and where it went each month Thisreport should always be submitted in writing by the Treasurer. You may want to include itinyour newsletter. A sample follows:

Basic Cha~terinancial Management.Know where your chapter stands financially at all times.Work closely with your Treasurer, examine the budget monthly,pay bills promptly, and keep your board continually informed ofthe chapter's financial condition. Following are some recommended financial management guidelines:One: Be sure the Treasurer reconciles the bank statement each month.Two: Designate three people to sign checks - thePresident, the Treasurer, and one other. Have two signaturesrequired on all checks - one of which is the President's.Checks over $100 should only be signed by the President andTreasurer.Three: Look at each bil land sign "OK to pay". (Larger

chapters may want to delegate this function to a FinanceCommittee.)Four: All bills over $100 should be approved by theBoard of Directors.

Checkbook Activity Report.

Five: Don't sign checks in advance.Six: Have written Treasurer's report at all Board andMembership meetings.Seven: Pay all bil ls within 30 days.Eight: Be sure all income is deposited in the bankpromptly.Nine: Bill members for dues two months before theyare due. ( i.e.,member's anniversary date is March 31st - bil lh im for his dues by February 1st.)Ten: Use a stub-type checkbook similar to the oneillustrated below.

Lincoln JayceesCheckbook Activity Report

February 1 through February 28, 1982Submitted by Mark Moneybags, Treasurer

Checkbook balance per last year report on January 31, $247.10

Income during February:Dues $ 50.00Snowmobile Raffle 726.50February Social 100.80

Total .

Expenditures During Month:Mark's Sport Shop - purchase of snowmobile $575.00N.D. Jaycees - dues submission for February 37.50Joe Johnson - food and beverage for February Social 96.52Sam Super - personal phone expenses 16.70U.S. JaYLdes - Springboard patches & certificates 30.00Don's Office Supply - paper for newsletter 29.53Lincoln VFW- rent of meeting hall 10.00Pete Perfect - postage for newsletter 8.50N.D. Jaycees - registration for Winter Board Meeting 60.00

Checkbook balance at February 28 .Savings Account Balance ....................................................

877.30$1,124.40

( 863.75)$ 260.65$ 675.15


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36

Monthly Budget Report.This report is designed to compare actual income and expenses to the original budgets of each It is a must management

tool for you and your Board to project any upcoming financial problems. A sample follows:Lincoln JayceesBudget Analysis Report

June 1, 1982 through February 28, 1983Submitted by Mark Moneybags, Treasurer

Income:Dues .Socials .Honey Sunday Sales .Snowmobile Raffle .Balloon Sales .Sustaining Memberships .Bosses' Night - DSA Banquet .Fair Booth .

Total Income .

ACTUAL$ 7202877.652727767

2.1502.797481

$15.581

BUDGET$ 9004007,5001,2008002.0002.900

$15,700

Expenses:State & USJC Dues .Socials .Donation to Lincoln Crippled Children's Home .Snowmobile Raffle Expenses .Balloon Sales Expenses .Bosses' Night - DSA Banquet Expenses .Lincoln Park Project .Children's Christmas Shopping Spree .After Prom Party .Little League Team .Newsletter Expenses .Postage .Awards .Board Members' Administrative Expenses .Rental of Meeting Hall .State Meetings Expenses .Miscellaneous .Fair Booth .

Total Expenses .Net Income To Dat e .

360 $50332 4007.6527,500638 500161 1502,463 2.500296 350427 400473 500580 600403 600121 200121430375 50090 120120 200123 300175 ---$14,910 $15.700-- --$ 671


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37

Ways To Raise Money.Recruit Members.Ways & Means.A. Raffle off anything.B. Auction.C. Haunted House.D. Las Vegas (Casino) Nights.E. Christmas Tree Sales.F. Concession Stand at Fair and Sporting Events.G. Air Shows.H. Car Wash.I. Ham and Bean Supper.J. Pancake Breakfast.K. Fishing Derby.L. Trap, Skeet or Black Shoots.M. Product Sales.

Following is the recommended procedure for collectingdues. If you follow it you will collect dues from 25% more of yourmembers than you did last year.

One: Take your chapter roster printout. Member'sanniversary date is in the far right-hand column. List by monththose members that are due each specific month.Two: Now set up your collection procedure. A goodone to follow is -

Bill your members the first of the month prior to when hisdues are due. (i.e., if a member's dues are due on March 31s t,bill him on February 1 st).

The actual bill could look like the following:r--------------------,To' Sam Sope, ~From: Lincoln Jaycees, P.O. Box 123,Lincoln, ND 58999Subject: Annual Billing for Dues.

Other:

~------------------------------------~

r------------=~----------------------IPAGE ... IRUN 02/21/83

RNWLDROP

CHGRNWLNEW

RNWL CIIG MTYPNEW

CIIG

CIIGTRIN

PAID JAN. ACTIVITY.03820183018208821082108208821082108208821182108206820782028202820183018310820882108208820282018301830482098208820882

ZIP17551175511755111755117551175511755117551175511755117551175511755117551175511755117551175511755117551175511755117551175511755117551178241755117551

REGIONAL DISTRK'T 08 TATEDISTRICT DIRECTOR 02 WITMERST

Membership Dues $20.00From March 31, 1982 to March 31, 1983

L~~~~::~~~:!~~:..:Accompanying the bill should be a letter from the Presi

dent encouraging the member to continue his membership inthe chapter.

If the dues are not paid promptly follow-up with a phonecall in thirty days. Either the Treasurer or the member'sassigned Director should call.

If the dues are still unpaid two weeks before thedeadline, the President should call the member.This year every member who pays his dues will get a

membership card. These cards will be received by yourTreasurer themonth prior towhen the duesare due. When amember pays hisdues, the ChapterPresident shouldsign the card andpresent it to himat the next membership meeting.One: Inthe upper lefthand corner ofyour chapterroster the chapter's permanentaddress is printed. This is theaddress where allmail for yourChapter will besent. If thisaddress is notcorrect, or changes during youryear, please besure to notify yourstate officeimmediately.

CHG" DATA-CHANGE DROP'" DROP

MILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILU: ,PAMILLERSVILLE PA~:ttm~:tt~,;~MILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PAMILLERSVILLE PABIRMINGHAM PAMILLERSVILLE PAMILLERSVILLE PA

UNITED STATES JAYCEESMEMBERSHIP ROSTERFOR PERIOD ENDING 01-83REGULAR ... CHAPTER

CITY ..

Sustaining Membership.Corporate Memberships.Advertis ing (Newsletter, Program Booklets).Material Donations.Seed Grants.

STATE 37 PENNSYLVANIACHAPTER 187MILLERSVILLEBOX 14MILLERSVILLE PA 17551JCID NUMBER ... MEMBER NAME.DDRESS-STREET/BOX.LMONDAYNE RBARONELANBONESOHN BORNSTEIN CHRIS98 34 5905 R BOTTOHARLESBOWERSAMES E BRIMMERILL BUCKIUSIM BURTONARKJ* CARRON LCORBYHARLESGABLEICHARD WGEHMANLIFFORDGOODMANHOMASLHAMPTONATRICKHERREORGE AHILLREDJOHNSONRANKLESTERNDREWLOWELLASON RMILEYENN ISNEWTONOE _,_REESEICHAELRYNIERENTSANDERSOHN ULMERERA LD EWILLIAMSAY WINTERSEN WITMERARRYL R29EGULAR6SSOCIATE 3

* IND ICATES NO MAIL RECEIVEDACTIVITY KEYWORDS J\.IEMBERTYPE CHANGE" MTYPNEW" NEW RNWL'" RENEW TRIN" TRANSFER-IN TOUT" TRANSFER-OUT

A.B.C.D.E.

Handling Your Chapter'sMonthly Dues Billing.It is extremely important that you set up a simple,

efficient system to handle the billing of your member's dues.Don't wait until the last week before their dues are due beforeyou make an attempt to collect them. Set up your duescollection procedure for the entire year - NOW!


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38r--------------------------------,

STATE 37 PENNSYLVANIACHAPTER 187MILLERSVILLEBOX 14MILLERSVILLE PA 175M

UNITED STATES JAYCEES PAGE ... 2CHAPTER SUMMARY DATA RUN 02121/83FOR PERIOD ENDING 0183

REGIONAL DIRECTOR 08 TATEDISTRICT DIRECTOR 02 WITMER

'" REGULAR ...MBRSHP BILLED NEW TRANS TRAN INSTBEG YR + DUE RENEWS MBRS INS OUTS SUBS

NET TOTALDROPS CHG MEMBERS

LAST MONTIIS YTD BALANCE 21 16 \2 7 4 3 2'CORRECTIONSPROCESSING MONTH OF JA!'J. 2 I 2 I I 2 zPARADr: YTD BALANCE 21 18 n 9 1 , , 26BILLING FOR MONTH APR. \ , I '" .. "' .. "' ... '"

ASSOCIATE'

... ............... .III TOTAL MEMBERS 28I .CROSSFOOTING PARADE YTD BALANCE.MBRSHP Nf:W TRANS TRANS TOTALI BEG VR MBRS . INS OUTS. DROPS - MEMBf:RSL J

LAST MONTIIS YTD BALANCECORRECTIONSPROCESSING MONTH Of' JAN.PARADE YTD BALANCEBILLING FOR MONTH APR .

REGULAR 26 ASSOCIATE

Two: The second form shown in the examples is yourchapter's Monthly Summary. This records the total number ofeach transaction for the month in the line marked "ProcessingMonth" and gives a year-to-date total in the line marked"Parade YTD Balance." This enables you to check your figuresfor any month with the figures arrived at by The U.S. Jaycees inthe areas of renews, new members, transfers, drops, and totalmonth end membership.

Anniversary Dues Tips.Now that you've set up a dues billing system you can

check with your Treasurer monthly to assure proper maintenance of your chapter's roster (see examples of the chapterroster and chapter summary). Here are a few tips that willminimize problems.Send in your dues kit promptly.

Be sure that the new member's name is spelledcorrectly on the Add & Change form and that all other information is complete and legible.Keep your roster up to date, particularly address

changes Submitting an address change on an Add & Changeform is the fastest way to correct the roster. Do not rely on theindividual member to send in his address change. An addresschange may be submitted any month of the year.

Be sure that your monthly submissions are mailedto your state office early. If you follow the dues billingprocedures outlined on the previous page, you should be ableto send in your dues kit the 15th of each month.

Be sure to review the chapter roster with yourTreasurer each month. If an error should appear on your roster (eg:incorrect address, duplicate members, misspelled names,members not picked up for renewal or as new members, etc.),be sure to contact your state office ,immediately.A member not renewed during his anniversarymonth will be dropped automatically. You must add him as anew member and pay the $5.00 administrative fee if you wishto have him back on the roster. The only time the member typecan be changed is in that member's anniversary month.

A member's Jaycee ID number cannot be changedonce he has been entered on your roster as a new member.

If you call in new members to your state office besure to notify your treasurer and give him the names that yousubmitted. This will prevent him from re-submitting thosemembers the next month. If he does submit them again theymay appear twice on your chapter's roster.


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SUMMARYAs we said in the introduction, "You are one of themost important members of the Board of Directors."

You have a responsibility to your chaptermembers to see that your chapter is run as smoothly aspossible within the budget set forth at the beginning of the

-' year. You have a responsibility to your communityto see that local merchants are paid and kept current andthat the chapter's credit reputation is upheld.

oUNDA110NYou have the greatest responsibility of a

yourself to see that you grow as a money managerdevelop a leadership position in your chapter's finanaffairs.Almost every decision or recommendatio

you are called on to make can best be made by usgood tact and good sense. Think things through, swithin your budget, and give your year as treasurer ybest effort.


28/28

The Jaycee CreedWe Believe:

That faith in God gives meaning andpurpose to human life;That the brotherhood of man transcendsthe sovereignty of nations;That economic justice can best be won byfree men through free enterprise;That government should be of lawsrather than of men;

That earth's great treasure liesin human personality;And that service to humanity isthe best work of life.

local treasurer's manual

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