Club President Leadership Manual

Club Treasurer Online Certification Program1WelcomeWelcome to the Online Club TreasurerCertification Program.

THANK YOUfor your service to your community, your club and Civitan International!

IntroductionThe club treasurer power point presentation is divided into segments for your convenience.

All of the reports/forms in this presentations are available online at www.civitan.org and can easily be completed and emailed.

You may only take the certification test once.

After you have reviewed all segments, you must complete the certification test in order to be certified.

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Primary Responsibilities of Club TreasurerPrimary Responsibilities Pay invoices to Civitan International

Send statements and collect dues

Work closely with unpaid or delinquent accounts

Understand the different types of dues structures

Primary Responsibilities Assist in preparation of the club budget

Prepare monthly financial statements

File appropriate tax forms

Understand the significant role of the club treasurer

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Send Statements and Collect DuesSend Statements and Collect DuesAt the beginning of each month or quarter a statement should be mailed or emailed to each member.

Work closely with the club secretary to insure membership records are correct.

Discuss with the secretary prior to billing about any additional obligations incurred by members.

Payment of Invoices to Civitan InternationalPayment of InvoicesEvery club should have a minimum of two accounts:

Administrative or operating account is for all administrative expenses of the club and the income is from club dues, club meeting meals and membership fees from members.

Service or project account is for all service programs of the club and the income is from fund-raising projects or from designated contributions.

administrative or operating account

service or project account

Payment of InvoicesWhen receiving funds from any source, always issue a receipt and enter the appropriate revenue account number on the receipt.

When authorizing payments or writing checks, always enter the account number on the request and check stub.

Each quarter Civitan International will send the club billing contact an International dues invoice and club membership roster.

Payment of InvoicesClubs are billed for the number of members with a minimum billing of $150.00.

Please enclose a copy of your invoice when paying bills to Civitan International.

Separate checks should be written for Candy Box collections or contributions to the Civitan International Foundation.

Work Closely With Unpaid or Delinquent AccountsUnpaid or Delinquent AccountsIf dues statements and subsequent reminders mailed or emailed to a member fail to collect outstanding dues, the treasurer and board should consider the following guidelines:

Never publicize a members indebtedness. The report to the board of directors should list only the total of account due.

Confidential statements of accounts owed and by whom should be limited to the club president.

There should be no hesitancy in contacting the member by phone however tact should be exercised.

Causes of delinquency can vary so when you contact a member ask questions and listen carefully.

Understand the Different Types of Dues StructuresDifferent Types of Dues StructuresClub Dues The cost of club dues are determined by the club and should be collected quarterly, semi-annually, or annually in advance.

Initiation Fee $17.50 is the initial membership fee. $15.00 for the initiation fee and $2.50 for liability insurance.

Liability Insurance US clubs pay $2.50 annually for liability insurance. The insurance covers Civitan clubs for acts committed by members engaged in club activities. The plan provides up to 1 million for each occurrence, up to 2 million aggregate coverage annually.

Different Types of Dues StructuresInternational Dues Each club is required to pay international dues quarterly at the rate of $15.00 per member.

International Reinstatement Fee A Civitan member who resigns from a club may be reinstated into that club with a payment of $7.50.

International Transfer A Civitan member may transfer membership to another club at no charge.

Different Types of Dues StructuresInternational Dues for Students Full-time college students who are members of senior Civitan clubs are only required to pay one-half of standard dues. Liability insurance remains at the standard rate.

International Dues for Person with Developmental Disabilities A Civitan members with developmental disabilities are only required to pay one-half of standard dues.

Dues Exemption for Unemployed Civitans Civitan members who may become unemployed while currently involved in a club may retain their membership at no charge for up to two years.

District Dues District dues are fixed by district bylaws and each club shall pay per member.

Assist in Preparation of the Club BudgetAssist in Preparation of the Club BudgetThe clubs budget is prepared to indicate the major areas of income and expense and encourages sound handling of the clubs financial affairs.

The Finance Committee will help you and the president prepare the budget.

Ask each of the standing committees to give the president and you a tentative committee budget for the year.

Assist in Preparation of the Club BudgetProject administrative and service project revenues which will determine the amount of money the club has available for all activities during the year.

Project all disbursement of dues payment to district and international and service project disbursement.

If there is enough money requested by the committees, approve each committees budget. If it exceeds the money available, meet with each committee chairperson.

Assist in Preparation of the Club BudgetList the committees and their budgets, administrative expenses, etc. in preparing the final version of the annual budget.

Assign account numbers to each line item: 100s for administrative receipts 200s for project receipts 300s for administrative disbursements 400s for project disbursements

Assist in Preparation of the Club BudgetThe president should share the tentative budget with the Executive Committee for their input or approval.

After the board has approved the budget, publish it in your club newsletter.

The budget should be monitored and adjusted as necessary, with a review at least quarterly.

The budget is a planning tool and can be amended by the board at any time with formal action.

Prepare Monthly Financial StatementsMonthly Financial StatementsMonthly financial statements provide the club with information as to its financial status.

At the end of the month, list all receipt amounts for each account on a separate ledger. Do the same for disbursements.

SOUTHEAST GUILFORD CIVITAN CLUBBALANCE SHEET 2007 - 2008DATETRANSACTIONDESCRIPTIONCK #DEBITCREDITBALANCE10/1/07BALANCE BROUGHT FORWARD2227.7410/8/07DEPOSIT3592.125819.8610/8/07SUSAN MORRISMEALS193375.005744.8610/15/07NC FARM BUREAUKATHY WHITE SPONSOR1934352.605392.2610/22/07DEPOSIT85.005477.2610/22/07CYNDI COMITOMEALS193575.005402.2610/24/07CIVITAN INTERNATIONALSNODO DONATION FARLEY1936500.004902.2611/8/07BILL HOFERAREA 2 REGISTRATION193728.004874.2611/8/07DUKE POWER193837.144837.1211/8/07CIVITAN INTERNATIONALAWARDS INVOICE193968.044769.0811/8/07CIVITAN INTERNATIONAL1ST QTR INT DUES1940240.004529.0811/8/07CIVITAN INTERNATIONAL1ST QTR DIST DUES194180.004449.0811/8/07BOYS AND GIRLS HOMECHRISTMAS SPONSOR1942500.003949.0811/26/07RUTH CAPPSMEALS194375.003874.0811/27/07DEPOSIT108.003982.0812/6/07RETURNED DEPOSIT513.003469.0812/6/07RETURN DEPOSIT FEE10.003459.0812/9/07SHARPE RD BAPTIST CHURCHDONATION1944300.003159.0812/10/07CYNDI COMITOBANQUET1945125.003034.0812/10/07RUTH CAPPSBANQUET1946125.002909.0812/10/07AMBER WORKMANNC MENTOR DONATION1948250.002659.0812/26/07DEPOSIT5146.277805.351/7/08DUKE POWER194933.647771.711/7/08CIVITAN INTERNATIONAL2ND QTR INT DUES1950228.007543.711/7/08CIVITAN INTERNATIONAL2ND QTR DIST DUES195176.007467.711/7/08CIVITAN INTERNATIONALANNUAL INSURANCE195247.507420.211/7/08SE JUNIOR CIVITANBULL,VAN HALEN, PASILEY, MONTANA19532154.535265.681/7/08TONY WORKMANCASTAWAY KID1954108.555157.131/14/08CYNDI COMITOKITCHEN SUPPLIES195519.615137.52 INCOMEOCTNOVDECJANFEBMARAPRMAYJUNEJULYAUGSEPTBUDGETDUES20.0044.00237.0040.0040.0035.00140.00120.00676.001600-924.00GREENSBORO COLISEUM3472.124623.27513.00618.29120.004072.723040.3016459.70125003959.70MISCELLANEOUS65.00100.00100.0020.00285.00313-28.00SUB TOTALS3557.1244.004623.27850.00758.29160.004072.723075.300.00160.000.00120.0017420.70144133007.70RESTRICTED INCOMEMEALS120.0064.00140.00125.0045.0085.0070.0065.00130.0055.00899.001500-601.00MEETINGS/CONVENTION0.00250-250.00SUB TOTALS120.0064.000.00140.000.00125.0045.0085.0070.0065.00130.0055.00899.001750-851.00INCOME TOATLS3677.12108.004623.27990.00758.29285.004117.723160.3070.00225.00130.00175.0018319.7016163.002156.70EXPENSESDUES INTERNATIONAL240.00228.00228.00228.00924.001200276.00 DISTRICT80.0076.0076.0076.00308.0040092.00 INSURANCE47.5047.506315.50DUKE POWER37.1433.64136.51103.87311.1635038.84JUNIOR CIVITAN SOUTHEAST SCHOOL279.00279.00500221.00 SNODO500.00500.005000.00 DANCATHON500.00500.00250-250.00BOYS AND GIRLS HOME0.00 GENERAL FUND1200.0050.001250.001200-50.00 CHRISTMAS FUND500.00500.005000.00DUKE CIVITAN SCHOLAR500.00500.005000.00CIVITAN AT THE HELMS1000.001000.0010000.00NC FELLOW500.00500.005000.00FELLOWS PROGRAM0.00100100.00COMMUNITY NEEDS352.60550.00500.00256.881659.481100-559.48TWIN LAKES RETREAT19.611954.5261.782035.911000-1035.91PROPANE GAS0.00150150.00AWARDS/RECOGNITIONS68.04148.00216.0430083.96NCSSOG1000.001000.0010000.00ADMINISTRATIVE0.00250250.00MEALS150.0075.00250.00150.00150.00150.0075.00150.0095.00100.71150.00325.001820.711650-170.71MISCELLANEOUS108.55108.5515041.45JUNIOR CIVITAN HELP2154.53893.673048.203000-48.20MEETINGS/CONVENTION28.0028.00500472.00TOTALS1002.601028.18800.002817.831150.00650.00211.514081.1995.003104.71211.781383.7516536.5516163-373.55 SOUTHEAST GUILFORD CIVITAN CLUBDESCRIPTION OF CHECKS2007 - 2008DATECHECK #PAY TODESCRIPTIONAMOUNT10/8/071933SUSAN MORRISMEALS75.0010/15/071934NC FARM BUREAUWHITE INSURANCE352.6010/22/071935CYNDI COMITOMEALS75.0010/24/071936CIVITAN INTERNATIONALSNO DO FARLEY500.00OCTOBER TOTALS1002.6011/8/071937BILL HOFERAREA 2 MEETING28.0011/8/071938DUKE POWER37.1411/8/071939CIVITAN INTERNATIONALAWARDS68.0411/8/071940CIVITAN INTERNATIONAL1ST QTR INT DUES240.0011/8/071941CIVITAN INTERNATIONAL1ST QTR DIST DUES80.0011/8/071942BOYS AND GIRLS HOMECHRISTMAS SPONSOR500.0011/26/071943RUTH CAPPSMEALS75.00NOVEMBER TOTALS1028.1812/9/071944SHARPE ROAD BAPTIST CHURCHDONATION300.0012/10/071945CYNDI COMITOBANQUET125.0012/10/071946RUTH CAPPSBANQUET125.0012/10/071948AMBER WORKMANNC MENTOR250.00DECEMBER TOTALS800.001/7/081949DUKE POWER33.641/7/081950CIVITAN INTERNATIONAL2ND QTR INT DUES228.001/7/081951CIVITAN INTERNATIONAL2ND QTR DIST DUES76.001/7/081952CIVITAN INTERNATIONALANNUAL INSURANCE47.501/7/081953SE JUNIOR CIVITANBULL, VAN HALEN, PAISLEY, MONTANA2154.531/7/081954TONY WORKMANCASTAWAY KID108.551/14/081955CYNDI COMITOKITCHEN SUPPLIES19.611/14/081956SUSAN MORRISMEALS75.001/27/081957SUSAN MORRISMEALS75.00JANUARY TOTALS2817.83 SOUTHEAST GUILFORD CIVITAN CLUBDESCRIPTION OF DEPOSITS2007 - 2008DATEDESCRIPTIONAMOUNTTOTAL10/8/07MEALS60.00DUESSUSAN MORRIS20.00MISCELLANEOUSJENNIFER INGOLD20.00BRAIN INGOLD20.00GREENSBORO COLISEUM513.002959.123592.1210/22/07MEALS60.00MISCELLANEOUSJENNIFER INGOLD12.50BRAIN INGOLD12.5085.00OCTOBER TOTALS3677.1211/26/07MEALS64.00DUESTONY WORKMAN20.00AMBER WORKMAN10.00ROBIN COX14.00108.00NOVEMBER TOTALS108.0012/6/07RETURNED DEPOSITGREENSBORO COLISEUM-513.00RETURN FEE-10.0012/26/07GREENSBORO COLISEUMPAISLEY1791.27MONTANA3355.005146.27DECEMBER TOTALS4623.271/14/08DUESDUANE CAPPS40.00LISA CAPPS40.00AMBER WORKMAN20.00TONY WORKMAN20.00ALLISON MORTON40.00SUSAN MORRIS20.00MEALS70.00250.001/28/08BOOKSTONY WORKMAN10.00DUANE CAPPS10.00CYNDI COMITO10.00ALTON HALL10.00CLETUS YOW10.00ANITA BARFIELD10.00RUTH CAPPS20.00MEALS70.00DUESROBIN COX17.00CYNDI COMITO40.00MISCELLANEOUSCYNDI COMITO20.00GREENSBORO COLISEUMRET CHECK513.00740.00JANUARY TOTALS990.00

File Appropriate Tax FormsFile Appropriate Tax FormsThe IRS filing requirements for Civitan clubs, as tax exempt organizations, requires clubs to annually file Form 990 or Form 990-N.

Form 990EZ A club may file Form 990-EZ, instead of Form 990 IF gross receipts during the year were less than $200,000 OR total assets at the end of the year were less than $500,000.

If your club fails to meet either of these conditions, you cannot file Form 990-EZ. Instead you must file Form 990.

Form 990 If your clubs receipts are over $50,000 your club must file a Form 990.

File Appropriate Tax FormsForm 990 and 990-EZ can be obtained by calling your local IRS Service Center or online at www.irs.gov.

Form 990N If your clubs receipts are under $50,000 your club must file a Form 990N instead of Form 990.

Form 990-N can be accessed online at http://epostcard.form990.org.

Employer Identification Number (EIN)Employer Identification Number (EIN)At the request of Civitan International, all Civitan clubs are assigned an EIN by the IRS. This specific number is used in group exemption filings and by individual clubs on their Form 990/Form 990-EZ/990-N. The following are EIN guidelines:

When your club can not locate your EIN call Civitan International. Your clubs EIN is maintained in the Civitan International database and permanent club file.

Never use another clubs EIN number.

Never contact the IRS for you clubs number. The IRS will issue a new number for your club resulting in multiple EINs assigned to your club.

Employer Identification Number (EIN)EIN guidelines:

If your club does not have an EIN, do not request one independently from the IRS. Civitan International files for all club and district EINs as the parent organization.

If your club does not have an EIN, do not file a Form 990 or Form 990-EZ. Never send a Form 990 or Form 990-EZ without reference to your clubs EIN. The IRS will issue a new EIN if this occurs.

Civitan International group exemption number is (GEN):5431

If you have any questions or require additional information or assistance, please contact Keith Sheffield at Civitan International (205) 591-8910 extension 105.

Understand the Significant Role of the Club TreasurerUnderstand Your RoleThe role of the club treasurer is critical for the health and well being of your club. Knowing the financial status of the club enables the Board to make informed decisions on projects, grants, gifts, fund-raisers, etc.

Becoming Certified as Club Treasurer Overview - CertificationTaking the Online Club Treasurer Certification test

Please fill out all of the information

Answer each test question

Click the grade quiz button at the end of the test

Good Luck!

CIVITAN INTERNATIONALINTERNATIONAL QUARTERLY DUES P. O. Box 130744, Birmingham, AL 35213-0744; (205) 591-8910One Civitan Place Birmingham, AL 35213-1903

District #01Billing Date1/1/2015

Club #3333 Corel Inc. Bham, ALInvoice Number:6042

Billable Members25 @ $15.00 = $375.00

Members at Dues 0 @$7.50= $0.00

Total Calculated Billing $375.00

Minimum billing per Board policy ($150.00)

AMOUNT DUE $375.00

Clubs are billed quarterly for number of members on record at Headquarters

Dues are payable quarterly in advance and must be paid by 1/20/2015

REMITTANCE COPY

Civitan Club Name ______Budget 20___ 20___Operating Revenue (See details below)

$__________________

Project Revenue (See details on project budget)$__________________

Total Revenue$__________________

Operating Expenses (See details below)

$__________________

Project Expenses (See details on project budget)$__________________

Total Expenses$__________________

Total Operating/Project Profit/Loss$__________________

===================================================

Operating Revenue

Initiation Fees

$__________________Club Dues

$__________________

Meals

$__________________

Raffles/Fines

$__________________

Donations

$__________________

Miscellaneous

$__________________

Total Operating Revenue

$__________________

Operating Expenses

District Dues

$__________________

International Dues

$__________________

Insurance

$__________________

Meals

$__________________

Banquets

$__________________

Awards/Plaques

$__________________

Officer Training

$__________________

District/International Meetings/Conventions

$__________________

New Member Recruitment

$__________________

Chamber of Commerce Membership

$__________________

Stationary, etc.

$__________________

Newsletter

$__________________

Postage, PO Box fees

$__________________

Bank Charges

$__________________

T-Shirts, Logo items

$__________________

Speaker gifts

$__________________

Legal Fees

$__________________

Total Operating Expenses

$__________________

Net Operating Profit/Loss

$__________________

Civitan Club Name____Project Budget 20___ 20___Project Revenue

Candy Box Income net after 75% to Intl

$__________________Coin Box Income net after 50% to Intl

$__________________

Fruitcake Income

$__________________

Project A

$__________________

Project B

$__________________

Project C

$__________________

Total Project Revenue

$__________________

Project Expenses

Project A

$__________________

Project B

$__________________

Project C

$__________________

Total Project Expenses

$__________________

Net Project Profit/Loss

$__________________

Donations to Charities

Civitans at the Helm

$__________________

Junior Civitan

$__________________

Fellow

$__________________

Other

$__________________

Other

$__________________

Other

$__________________

Other

$__________________

Total Donations to Charities$__________________