Board of Directors Procedure Manual for Position of Secretary-Treasurer Version: 1.00

Transcription

1 Board of Directors Procedure Manual for Position of Secretary-Treasurer Version: 1.00 Longview East Texas Amateur Radio Club (LETARC) October 12, 2012 Document Owner: Current Board Secretary-Treasurer

2 1 Scope This Procedure Manual provides guidance and specific procedure details for the board position of Secretary-Treasurer of Longview East Texas Amateur Radio Club (LETARC), in order to provide an orderly transition and execution of the duties of this position for the current holder of the office over the course of their tenure in this position. 2 Change Control This is a living document and changes are managed by the current office holder and approved by the current Board within the bounds of the club constitution and by-laws. 3 Terms Of Use This document is meant to serve as an additional source of specific procedural information beyond the position duties outlined in the club constitution and by-laws for both the current office holder and those potentially interested in the position. 4 Reporting Defects Defects in this document should be reported to the current office holder or the Board of Directors. Procedure Manual for Sec-Treasurer v1.00 Page 2 of 16

3 5 Revision History Date Ver Description of Changes Author Original version Terry Johnson KG5WO Procedure Manual for Sec-Treasurer v1.00 Page 3 of 16

4 6 Table of Contents 1 SCOPE CHANGE CONTROL TERMS OF USE REPORTING DEFECTS REVISION HISTORY TABLE OF CONTENTS CALENDAR-BASED PROCEDURE LIST ANNUAL PROCEDURES Board Members Conflict of Interest Policy Certification Filing of IRS Form 990-N Bank Account and Debit Cards Post Office Box Maintenance of Liability Insurance QUARTERLY PROCEDURES MONTHLY PROCEDURES Club Roster Development and Maintenance Bank Account/Checkbook Maintenance Meeting Minutes Treasurer s Report WEEKLY PROCEDURES DAILY PROCEDURES AS-NEEDED PROCEDURES Club Forms, Data, and Data Retention Membership Forms and Dues Key Holder and Alarm Functions Board Meetings ARRL Membership Renewal for Club Members Send Acknowledgement Letters to Donors for Donations REFERENCES Procedure Manual for Sec-Treasurer v1.00 Page 4 of 16

5 7 Calendar-Based Procedure List 7.1 Annual Procedures Board Members Conflict of Interest Policy Certification Due Date: End of January Documents/Forms Required: Board Member Conflict of Interest Policy Certification Form o Each Board Member is required to read the club s Conflict of Interest Policy and sign a certification form they have read the policy. o The President is responsible for ensuring each Board Member (including the President) signs a certification form and those signed forms are delivered to the Secretary-Treasurer for inclusion in club records Filing of IRS Form 990-N Note: This task is pending approval of LETARC s 501c3 application with the IRS. Due Date: End of April Documents/Forms Required: Online IRS Form 990-N o The IRS requires all 501c3 organizations whose gross receipts are under $50,000 to file form 990-N (an e-postcard), located at o The Secretary/Treasurer shall file this form by the above due date in order to maintain our 501c3 status. Procedure Manual for Sec-Treasurer v1.00 Page 5 of 16

6 7.1.3 Bank Account and Debit Cards Due Date: End of the month in January or as required Documents/Forms Required: Bank documents, as required Dependent Tasks of Other Board Member(s) or Club Member(s): New Board members to sign bank documents o LETARC maintains a checking account with Austin Bank, 911 Northwest Loop 281 Longview, Texas o As quickly as is feasible in January, the new incoming Secretary/Treasurer should make contact in person with the Customer Service Department of Austin Bank to update the signatory power on the checking account and to acquire new debit cards. o The old debit cards and the club checkbook and records shall be collected from the outgoing Secretary/Treasurer and the name of the outgoing Secretary/Treasurer shall be removed from the bank s list of approved signatures. o Only the current President and the current Secretary/Treasurer shall have signatory power on the checking account and each shall have a valid current debit card. o Old debit cards shall be collected from outgoing officers and destroyed Post Office Box Due Date: Box renewal sometime in May and ongoing monitoring Documents/Forms Required: None o LETARC maintains a post office box, #5613 at the U.S. Post Office, 4501 McCann Road, Longview, Texas o The Secretary/Treasurer is responsible for paying the post office box rental, which comes due in May of each year. The current rental fee is $ o The Secretary/Treasurer will have the only post office box key available and is responsible for checking the box in a timely manner for incoming mail. Procedure Manual for Sec-Treasurer v1.00 Page 6 of 16

7 7.1.5 Maintenance of Liability Insurance Due Date: By June 1 st premium due date Documents/Forms Required: Annual insurance statement o LETARC maintains a liability insurance policy with Hays Affinity Group, 1400 Renaissance Drive, Suite 300, Park Ridge, Illinois 60068; phone: o The new incoming Secretary/Treasurer shall contact the above company and notify them that he/she will be the new contact person for LETARC. o A notice of premium due will be forwarded approximately 30 days prior to the due date and a premium payment (currently $300) is due on or before June 1 of each year. Procedure Manual for Sec-Treasurer v1.00 Page 7 of 16

8 7.2 Quarterly Procedures None. Procedure Manual for Sec-Treasurer v1.00 Page 8 of 16

9 7.3 Monthly Procedures Club Roster Development and Maintenance Due Date: Monthly Documents/Forms Required: Membership applications, roster spreadsheet o The Secretary/Treasurer will develop and maintain a roster of all current and paid-up members of LETARC. o The Secretary/Treasurer will use the information from the membership application to develop a roster, preferably using MS Excel or MS Excelcompatible software. o The roster will not be made publically available, but will be made available to any individual member who requests a copy. o Release of the roster to anyone not a member of LETARC will require Board approval. o The Secretary/Treasurer shall issue a receipt to each member for the dues submitted. o The roster should contain, at a minimum, the following information: name, call sign, address, phone number (home and/or cell ), address, class of license, and ARRL membership status. o No address, phone number or address of members under the age of 18 shall be listed on the roster Bank Account/Checkbook Maintenance Due Date: Monthly Documents/Forms Required: None o The Secretary/Treasurer will be responsible for maintaining and accounting for club funds. o The Secretary/Treasurer maintains the checking account records and is responsible for keeping the checkbook and for paying any accounts payable by the club and for depositing into the club account any monies received by the club. o The Secretary/Treasurer is responsible for keeping a copy of receipts for all expenditures, as well as an explanation of what the expenditures were, who made them and how they were paid. No monies should be paid for any expenditure for which a receipt is not available. Procedure Manual for Sec-Treasurer v1.00 Page 9 of 16

10 o Austin Bank will mail a bank account statement once each month and the Secretary/Treasurer is responsible for reconciling the checkbook statement and insuring that the account is accurate and up to date Meeting Minutes Due Date: 3 rd Saturday of the month and shortly thereafter Documents/Forms Required: None o The Secretary/Treasurer shall record the minutes of the monthly LETARC meetings. The minutes shall include a description of all events and topics of discussion undertaken in the meeting. o The minutes shall be word processed into a pdf file and delivered at the next monthly meeting for approval or change by the club membership. o The approved minutes shall then be uploaded to the LETARC website under the Club Meeting Minutes banner. o It will be necessary for the Secretary/Treasurer to register and obtain a password to allow access to WordPress, the site management system Treasurer s Report Due Date: 3 rd Saturday of the month and shortly thereafter Documents/Forms Required: None o The Secretary/Treasurer will prepare a Treasurer s Report each month for presentation at the monthly club meeting. o This report will include an opening balance for that reporting period, all monies received, all expenditures paid, and a closing balance for that reporting period. o The report shall include all details such as dates, from whom monies were received and why and to whom monies were paid and why. o This report will be included with the monthly Minutes given at each monthly meeting and will be uploaded to the website embedded within the Minutes. Procedure Manual for Sec-Treasurer v1.00 Page 10 of 16

11 7.4 Weekly Procedures None. Procedure Manual for Sec-Treasurer v1.00 Page 11 of 16

12 7.5 Daily Procedures None. Procedure Manual for Sec-Treasurer v1.00 Page 12 of 16

13 7.6 As-Needed Procedures Club Forms, Data, and Data Retention Due Date: Ongoing, As needed Documents/Forms Required: Various club forms o The Secretary/Treasurer shall maintain and make available to the membership a reasonable supply of club related forms. These include membership applications, ARRL membership applications and club commission reconciliation forms, reimbursement forms and cash counting and recording forms. o Templates of these forms will be made available to the incoming Secretary/Treasurer on a flash drive, which will also include other forms and materials and data of significance to club activities. o Pertinent data developed throughout the year should be uploaded to this flash drive for permanent storage. o Storage of paper materials and documents relating to LETARC should be stored in boxes and containers clearly labeled as LETARC property Membership Forms and Dues Due Date: As needed Documents/Forms Required: Membership Form (online or printed) Dependent Tasks of Other Board Member(s) or Club Member(s): Existing or prospective club member s submission of membership form o The standard membership form will be revised each year to reflect the appropriate calendar year and shall be made available on the LETARC web site. o For both existing and prospective members, membership forms can be obtained on the LETARC web site either using the online submission form or downloading a PDF version to print. o Each existing club member will be required to submit a completed membership application form along with the appropriate dues to the Secretary/Treasurer at the beginning of each calendar year. A new member can submit a membership form to the Secretary/Treasurer at any time during the year. o Dues for existing LETARC members will become payable in January of each year. Dues for new members are due at the time of membership form submission. Procedure Manual for Sec-Treasurer v1.00 Page 13 of 16

14 o The Secretary/Treasurer will be responsible for mailing each member, on LETARC letterhead stationery, a letter of appreciation for their membership and participation in club activities. Expense for this mail-out will be charged against club funds Key Holder and Alarm Functions Due Date: As needed Documents/Forms Required: None o The Secretary/Treasurer will possess a set of keys to the Radio Room door and to the back door of the Red Cross. o This will allow access for meetings and other events. o The Secretary/Treasurer will share responsibility for checking out the intruder alert when the onsite alarm system activates Board Meetings Due Date: As needed Documents/Forms Required: None o It shall be the duty of the Secretary/Treasurer to attend Board of Director meetings when they are called ARRL Membership Renewal for Club Members Due Date: As needed Documents/Forms Required: None o LETARC is an ARRL affiliated club and as such, is offered a rebate when club members join or renew their ARRL membership. o The Secretary/Treasurer is the contact person for this protocol. o The Secretary/Treasurer will maintain a sufficient supply of the ARRL membership forms and the Club Commission Reconciliation Forms. Procedure Manual for Sec-Treasurer v1.00 Page 14 of 16

15 7.6.6 Send Acknowledgement Letters to Donors for Donations Due Date: As needed Documents/Forms Required: Donor form letter for donations received Dependent Tasks of Other Board Member(s) or Club Member(s): Exchange of receipts, cash, and/or inventory updates with Communications Director Dependent Approvals: Board o The Board, because of disposition of the donated assets and/or potential for maintenance costs, must approve all equipment donations to the club and determine their ultimate disposition. o The Communications Director will accept all approved equipment donations and will provide an initial receipt to the donor. The original is given to the donor and the copy is given to the Secretary/Treasurer. o The Secretary/Treasurer will send a letter on official letterhead to the donor officially acknowledging receipt of the donated assets based on the information provided on the receipt copy. o If the donation is equipment or physical assets, in the acknowledgement letter shall only list the assets donated and will not assign any value. Assignment of value is left up to the donor. If the donation is monetary, the letter shall acknowledge the amount donated and the frequency of the donation(s) over the course of the tax year. o If the Board determines the donated equipment assets are to be retained and used by the club, the Communications Director will tag the asset with an appropriate asset tag, add it to the inventory spreadsheet, and provide the Secretary/Treasurer an updated copy of the inventory spreadsheet. o If the Board determines that the donated equipment assets are to be sold for cash, the Communications Director shall coordinate the sale of the equipment and submit the cash to the Secretary/Treasurer at the next Board meeting or arrange for a joint meeting to transfer the cash. Procedure Manual for Sec-Treasurer v1.00 Page 15 of 16

16 8 References Procedure Manual for Sec-Treasurer v1.00 Page 16 of 16