Treasurer’s Manual Treasurer’s Manual
LADIES AUXILIARY VFW Treasurer’s Manual Treasurer’s Manual Revised February 2013 LADIES AUXILIARY VFW Treasurer’s Manual Ladies Auxiliary VFW Headquarters 406 W. 34th St., 10th Fl. Kansas City, MO 64111 Ph. 816-561-8655 Fax 816-931-4753 [email protected] www.ladiesauxvfw.org ICON KEY Important Information You Must… It’s in the Bylaws It’s on Your Treasurer’s CD It’s on the Website: www.ladiesauxvfw.org In This Section 1 MEMBERSHIP How to Become a Ladies Auxiliary VFW Member Members in Good Standing One Year Rule 2 2 Acceptable Proof of Eligibility 2 Members Requesting to Be Dropped To Remove Ineligible Members Membership Listings 3 Change Request Forms 4 3 3 1 T R E A S U R E R ’ S 1 Section M A N U A L Membership How to Become a Ladies Auxiliary VFW Member The potential member must: Complete Membership Application Provide proof of eligibility (only if veteran is not a member of the same Post) Pay admission fee and membership dues (annual or Life Member) The Auxiliary must: Investigate eligibility Vote to accept or reject application If member is accepted, Treasurer must: Record member’s information on Auxiliary records Prepare a duplicate copy of the member’s application Send copy of member’s application, dues and Membership Summary to Department Treasurer Provide membership card to new member 1 T R E A S U R E R ’ S M A N U A L Membership in Good Standing How do I know if a member is in good standing? Sec. 110 of the Bylaws Calendar year of the Auxiliary is from January 1 to December 31 A member paid to December 31 is in good standing A member ceases to be in good standing on January 1 immediately following the year for which her dues are paid She will not again be in good standing until her dues are paid for the current year A member not in good standing cannot attend meetings, cannot hold an office or chairmanship on any level and is not eligible for a Cancer Grant (if otherwise eligible) One Year Rule Sec. 110 of the Bylaws. If a member wants to maintain her continuous status, annual dues for a lapsed member must be accepted within 1 year of the date that member became delinquent. EXAMPLE: Mary Sue paid her 2011 dues as a new member on May 15, 2011. On January 1, 2012, she had not yet paid her 2012 dues. She is a lapsed member but has until December 31, 2013, to pay her 2012 dues. If Mary Sue pays only her 2012 dues by December 31, 2013, but has not paid her 2013 dues, she will be a lapsed member on January 1, 2014, because her 2013 dues are not current. If Mary Sue wants to pay her lapsed 2012 and her current 2013 dues at the same time, she must do so no later than December 31, 2013, to remain a continuous member. Acceptable Proof of Eligibility Separation Document/ DD-214 Travel Orders Medical Orders Morning Reports Assignment Listings Buddy Affidavits 2 Photo of eligible veteran in the identifiable area Memorials where the veteran’s name appears Letters from eligible veteran that would establish foreign service Any proof that is acceptable to the VFW Members Requesting to Be Dropped 1. Member must send written request directly to National Headquarters (not through Auxiliary Treasurer). 2. Request must include daytime phone number for verification. 3. The request cannot be a form letter, pre-typed by the Auxiliary Treasurer. Removing Ineligible Members Section 115 of the Bylaws Eligibility must be challenged on Auxiliary floor by motion made and passed. Must send a copy of the minutes from the meeting where the member’s eligibility was questioned by motion made and passed to the National Headquarters office. PLEASE NOTE: A member remains eligible and in good standing until a Special Order to remove her has been issued by the National President. Membership Listing What is it, and how do I get it? Lists all members who have paid prior and/or current year’s dues to your Auxiliary as of March 1. Is the only copy that you will receive from the National Headquarters. Contains current mailing addresses used for the Ladies Auxiliary VFW Magazine. Is not to be used as an accurate accounting of your membership total. Shows a count of total names listed but is not your membership quota. 3 Change Request Form Must be used for an annual member converting to a Life Member, Life Member transfers and requests for a new Life Member card. May be used to change a name, address and/or report a death for annual and Life members. Should not be used for annual member transfers. The Change Request Form is available free for download any time at www.ladiesauxvfw.org under Resources. NOTE: Send this completed form to your Department Treasurer. 4 5 In This Section 2 ANNUAL MEMBERSHIP How to Process Annual Dues 7 How to Process New Members 8 How to Process Continuous Members 9 How to Process Continuous Transfer Members How to Process Reinstated Members 11 12 How to Process Non-Paying Transfer Members How to Process Prior Year Dues Membership Summary Forms 13 14 14 Annual Member Renewal Reminders 15 How to Report Name and Address Corrections How to Report Deceased Members 16 16 How to Replace a Lost Annual Membership Card 6 16 2 Section How to Process Annual Dues Dues should be transmitted to your Department Treasurer as soon as received from the member. Dues should NOT be held for any reason. The following steps are required, not optional. Please make sure you follow each step listed below: 1. Receive check, cash or money order from member for payment of annual dues. 2. If dues payment is received in the form of cash, a receipt must be provided to member. 3. Complete pre-printed or blank membership card. 4. Detach the membership card, complete all information, affix the Auxiliary seal, and present the card to the member. 5. Record payment received in Dues Record Book or other permanent record. 6. Record payment received in Treasurer’s Cash Book or on a computerized system, printed and secured in a permanent book. 7. Complete Membership Summary Form. 8. Prepare check payable to Ladies Auxiliary VFW, Department of _________ for payment of Department and National dues. 9. Send Membership Summary Form, check and membership cards, Continuous/Transfer/Reinstate forms or membership applications to your Department Treasurer. Do not send a Membership Application as a dues payment card unless the member is new. 10. Record payment to Department Treasurer in Treasurer’s Cash Book or on a computerized system, printed and secured in a permanent book. 7 How to Process New Members New members have never belonged to the Ladies Auxiliary VFW. Member should complete in detail a Membership Application. Treasurer should complete information on blank Membership Card, affix Auxiliary seal and present card to member. Make sure “continuous since date” is filled in (date member joined Auxiliary). Transmit copy of Membership Application to Department Treasurer with Membership Summary Form and check for payment of dues. Membership Application The Membership Application is in both the Join Us brochure and the Share the Joy brochure. Both are available online for free, as well as just a copy of this application. Please use the preferred application form in either the Join Us or Share the Joy brochures. 8 How to Process Continuous Members Members who have paid their prior year’s dues will have until December 31 of the next calendar year, to pay their current year’s dues to remain continuous. Members who have not paid their current dues cease to be in good standing on January 1 of the next calendar year, and are considered to be lapsed. They will be continuous again upon payment of their dues. According to the One Year Rule, a member could pay her prior and current dues in full by December 31 of the current year and remain continuous. Treasurer Has Pre-Printed Membership Card for Member Complete information on top portion of pre-printed membership card, affix Auxiliary seal and present card to member. Make sure “continuous since date” is filled in (date member joined Auxiliary if she has remained continuous). Show date paid on Auxiliary Record card and file remaining card for future use. If name or address is incorrect, send change portion of card to Department Treasurer. Bottom portion of card is to be transmitted to Department Treasurer with Membership Summary Form and check for payment of dues. 9 Treasurer Does Not Have Pre-Printed Card for Member Transmit Continuous/ Transfer/ Reinstate Form to Department Treasurer with Membership Summary Form and check for payment of dues. Complete the Continuous/Transfer/Reinstate Form. Members should complete the top portion. Treasurer checks “Continuous” box and enters member’s permanent ID number. Now the member needs a Membership Card. – Complete information on blank membership card, affix Auxiliary seal and present card to member. – Make sure “continuous since date” is filled in (date member joined Auxiliary if she has remained continuous). OR 10 How to Process **Continuous Transfer Members Members that paid dues to a different Auxiliary for the prior year but pay current dues to your Auxiliary. Continuous Transfers are counted immediately in the new Auxiliary. **In order to maintain continuous membership and receive credit for prior years of service, all transferring members (themselves) must secure a statement from the Auxiliary in which they previously held membership. This statement must advise that continuous membership was held at the time of transfer, giving the date of election to membership and certifying continuous years of membership and be signed by the Auxiliary President and Treasurer with the Auxiliary seal affixed. Refer to Section 113 of the Bylaws, page 17. Transmit Continuous/ Transfer/ Reinstate Form to Department Treasurer with Membership Summary Form and check for payment of dues. Members should complete the top 2 portions. Treasurer checks Continuous Transfer box and enters member’s permanent ID number, former Auxiliary and state. Now the member needs a Membership Card. – Complete information on blank membership card, affix Auxiliary seal and present card to member. – Make sure “continuous since date” is filled in (date member joined Auxiliary if she has remained continuous). SEE PAGE 10 FOR MEMBERSHIP CARD OPTIONS. 11 How to Process Reinstated Members Sec. 111 Members who previously belonged to the Ladies Auxiliary VFW but have not maintained continuous membership. Must submit an application and be accepted in the same manner as a new member. Are not required to pay an admission fee. Transmit Continuous/ Transfer/ Reinstate Form to Department Treasurer with Membership Summary Form and check for payment of dues. Members should complete the top 2 portions. Treasurer checks “Reinstate” box and enters member’s permanent ID number. Now the member needs a Membership Card. – Complete information on blank membership card, affix Auxiliary seal and present card to member. – Make sure “continuous since date” is filled in (date member joined Auxiliary if she has remained continuous). SEE PAGE 10 FOR MEMBERSHIP CARD OPTIONS. 12 NOTE: Do not use the Change Request Form to transfer an annual member. How to Process Non-Paying **Transfer Members Members that have already paid current dues and then transfer to your Auxiliary. Must submit an application and be accepted by the Auxiliary. Are not required to pay an admission fee. **In order to maintain continuous membership and receive credit for prior years of service, all transferring members (themselves) must secure a statement from the Auxiliary in which they previously held membership. This statement must advise that continuous membership was held at the time of transfer, giving the date of election to membership and certifying continuous years of membership and be signed by the Auxiliary President and Treasurer with the Auxiliary seal affixed. Refer to Section 113 of the Bylaws, page 17. Members should complete the top 2 portions. Transmit Continuous/ Transfer/ Reinstate Form to Department Treasurer. If a member has paid her current dues and then transfers to another Auxiliary, she will be counted in the former Auxiliary that she came from for the current membership year. She will not be counted in the new Auxiliary until the next membership year when she pays her next year’s dues. Treasurer checks Continuous Transfer box and enters member’s permanent ID number, former Auxiliary and state. Now the member needs a Membership Card. – Complete information on blank membership card, affix Auxiliary seal and present card to member. – Make sure “continuous since date” is filled in (date member joined Auxiliary if she has remained continuous). SEE PAGE 10 FOR MEMBERSHIP CARD OPTIONS. 13 How to Process Prior Year Dues Same steps should be followed for processing prior year’s dues as for the current dues. Must use prior year’s pre-printed card or Continuous/Transfer/Reinstate Form for member. Must write prior year on Membership Summary Form and Continuous/Transfer/Reinstate form. Dues for prior year and current year dues are not to be combined on the same Membership Summary Form. Membership Summary Forms Used to summarize the amount of National and Department dues being transmitted to the Department Treasurer. Must be completed each time annual dues are transmitted to Department Treasurer. Should not be used to report non-paying transfers or Life members. Available in Excel and PDF formats. 14 Annual Member Renewal Reminders Treasurer and Membership Committee should contact all annual members to collect current dues. Personal contact is important. Can send a more personal letter to unpaid annual members (such as sample letter below). Sample letter can be changed to fit your own Auxiliary. Sample dues reminders are also available on the website under Resources. Dear Auxiliary Sister: You belong to one of the oldest and most prestigious women’s organizations in the country. The Ladies Auxiliary VFW was chartered in 1914 to serve veterans and their families. We share a special bond as the female relatives of those who have served overseas in combat. It is this bond and commonality that helps us accomplish so many wonderful things. From raising money, to spreading patriotism, to changing lives, we have thrived for nearly 100 years in our mission to serve America’s military heroes. Here are some of the projects we hope to do this year: _________________________________________________________________________________ _________________________________________________________________________________ ___________________ We need your help in accomplishing our goals. There is something for everyone to do, no matter your skills and no matter if you are able to attend meetings. Your membership reaches all the way to Capitol Hill where our VFW Commander-in-Chief testifies before Congress on the VFW Priority Goals. Our numbers count. You count! For more information about what we do and to get involved, please contact ____________________. Also, go to www.ladiesauxvfw.org for more information about the Ladies Auxiliary VFW, as well as for resources for conducting the many programs. Renew your membership today. Don’t just make a difference. Be the difference! Loyally, (name) Auxiliary President PLEASE TAKE A MOMENT TO RENEW YOUR MEMBERSHIP _____ YES! Please, renew my membership. Dues Amount: $_________ Name _____________________ Membership ID #_____________ Return to: Aux. Treasurer’s name Aux. Treasurer’s address Please make your check or money order payable to: Ladies Auxiliary VFW No. ________. (Please disregard if you have already paid.) 15 How to Report Name/Address Corrections & Report Deceased Members Must be sent directly to your Department Treasurer. TWO WAYS: Send pre-printed portion of Membership Card OR Change Request Form. OR Pre-Printed Membership Card Change Request Form How to Replace a Lost Annual Membership Card Use a blank membership card, either from cards provided or from CD. Complete all information, affix Auxiliary seal and present to member OR 16 17 In This Section 3 LIFE MEMBERSHIP Life Membership Information 19 How to Become a Life Member 20 How to Process Life Memberships Life Membership Fee Schedule 21 Life Membership Installment Plan Life Membership Count 21 22 23 Life Membership Per Capita Payout How to Transfer a Life Membership 23 24 How to Report a Life Member’s Name Change How to Report a Deceased Life Member 24 24 Replacing a Lost or Damaged Life Membership Card Metal Life Membership Cards 25 Life Member Perpetual Charters Members at Large 25 26 18 24 3 Section Life Membership Information *The Life Membership fee does not cover Cancer Insurance premiums for members of insured Auxiliaries, nor does it include donations to any of the Ladies Auxiliary VFW programs. There are several payment options for purchasing a Life Membership: Life Memberships may be paid in full or on the Installment Plan. OR Life Memberships may be paid by check, credit card or ACH (bank withdrawal) if paid in full. OR Life Memberships may be paid by credit card or ACH (bank withdrawal) only if paid on the Installment Plan. Treasurer must verify credit card number, CVV/CID code and expiration date, or bank routing number and bank account number if not paying by check. Life Memberships can be purchased as gifts. Life Member cards will be sent to Treasurer if a gift. If the Life Member does not receive her card promptly, National Headquarters must be notified within 6 months of receiving the original application to have the card replaced at no charge. 19 How to Become a Life Member New Members Only The potential member must: Complete Membership Application Provide proof of eligibility (only if veteran is not a member of the same Post) Pay Life Membership fee (unless being paid by credit card or by ACH) The Auxiliary must: Investigate eligibility Vote to accept or reject application If member is accepted, Treasurer must: Record member’s information on Auxiliary records Prepare a duplicate copy of the member’s application Send copy of member’s application and fee (if applicable) to Department Treasurer Provide member a receipt of fees paid (if applicable) Life Membership card to be sent to new member by National Headquarters. Annual Member Converting to Life Member Member must: Complete the Change Request Form Pay Life Membership fee (unless being paid by credit card or by ACH) Treasurer must: Prepare a duplicate copy of the Change Request Form Send copy of Change Request Form and fee (if applicable) to Department Treasurer Annual members now have the option of purchasing a Life Membership online if their annual current dues are paid. 20 How to Process Life Memberships Dues should be transmitted to your Department Treasurer as soon as received from the member. Dues should NOT be held for any reason. The following steps are required…they are not optional. Please make sure you follow each step listed below: 1. Receive check, cash or money order from member for payment of Life Membership fee, unless member is paying by credit card or ACH (bank withdrawal). 2. Provide a receipt to member if paid by cash, check or money order. 3. Record payment received in Dues Record Book or other permanent record (if applicable). 4. Record payment received in Treasurer’s Cash Book (if applicable) or on a computerized system printed and secured in a permanent book. 5. Prepare check payable to Ladies Auxiliary VFW, Department of _________ for payment of Life Member fees, unless member is paying by credit card or ACH (bank withdrawal). 6. Send Membership Application (new members only) or Change Request form that member has completed and check (if applicable) to your Department Treasurer. 7. Record payment to Department Treasurer in Treasurer’s Cash Book (if applicable) or on a computerized system printed and secured in a permanent book. Life Membership Fee Schedule PLEASE NOTE: Members joining the Ladies Auxiliary VFW cannot join as Life Members on the Installment Plan. They must pay annual dues and then convert to a Life Member or they can pay the Life Membership fee in full. Age attained (at 12/31 of year applying for Life Membership. Fee Through 20 $220 21‐25 $210 26‐30 $200 31‐35 $190 36‐40 $185 41‐45 $175 46‐50 $170 51‐55 $160 56‐60 $150 61‐65 $140 66‐70 $130 71‐75 $115 76‐80 $95 81‐85 $75 86‐90 $60 91 and over $50 21 NOTE: The Installment Plan is for current annual members ONLY. Life Membership Installment Plan How to become a Life Member on the Installment Plan Member must complete the Change Request Form which should be kept by Auxiliary Treasurer or may complete online process. A duplicate copy should be provided to the Department Treasurer. No form of payment will be collected. Payments o Can be paid by credit card or ACH (bank withdrawal) payments only. o Prior to enrolling in the Installment Plan, the member’s current year dues and subsequent annual dues must be paid until the Plan is completed. o Must be paid in twelve (12) equal installments monthly. o First payment will be processed immediately upon receipt of application. o Remaining eleven (11) installments to be processed on the 15th of each month. o If for any reason the agreement for Plan is not completed or is terminated, all fees paid will be forfeited. o Credit card or bank information must be complete or the application will not be accepted. o Member must sign the authorization agreement on the Change Request Form to allow the National Headquarters office to deduct the monthly payments. o Life Member card will not be sent until the plan is paid in full. Age Payment Plan Fee schedule at right is to be used for all Life Membership Installment Plans. Fees are based on applicant’s age as of December 31 of the year of application. Through 20 $19.86/month 21‐25 $18.96/month 26‐30 $18.06/month 31‐35 $17.15/month 36‐40 $16.70/month 41‐45 $15.80/month The Auxiliary and Department Treasurers will be notified when a Life Membership in the Installment Plan has been paid in full. 46‐50 $15.35/month 51‐55 $14.44/month 56‐60 $13.54/month 61‐65 $12.64/month 66‐70 $11.74/month 71‐75 $10.38/month 76‐80 $8.58/month 81‐85 $6.77/month 86‐90 $5.42/month 91 and over $4.51/month 22 Life Membership Count If the applicant’s Life Membership fee is received at National Headquarters at any time after July 1, and her current annual dues had already been processed, she will be counted as an annual member for the current year and as a Life Member for next membership year. As of July 1, all Life Members on record will be added to the current membership count. New Life Members processed at National Headquarters after July 1st will be added to the current membership count daily. If a Life Member has already been counted for the current membership year and then is deceased, she will remain in the Auxiliary’s count for the entire current membership year. She will also remain in the quota (prior year membership as of June 30th) for the next membership year. If a Life Member has already been counted for the current membership year and then transfers her membership, she will be counted in the former Auxiliary that she came from for the current membership year. She will not be counted in the new Auxiliary until July 1, for the next membership year. Life Membership Per Capita Payout Auxiliary, Department and National dues payouts will be issued annually from the Life Membership Fund as follows: At the Mid-Year Conference in San Diego, Calif., February 2011, the National Council of Administration voted to change the Life Membership Per Capita Payouts beginning with the 2013 membership year. Here are the changes: September: For each Life Member as of July 1. January: For each Life Member whose application is received at National Headquarters between July 2 and December 31, who has not paid current annual dues. July: For each Life Member who was not a paid annual member for the current year and whose application is received at National Headquarters between January 1 and June 30. 2014 Payout: The payout will be $2.80 each to the Auxiliary, Department and National for each Life Member (a decrease of .35 on each level). 2015 Payout: The payout will be $2.45 each to the Auxiliary, Department and National for each Life Member (a decrease of .35 on each level). 2016 Payout: It will be tied to the actuarially suggested payout amount from the November 2014 evaluation. From then on, the payout will be whatever the actuary recommends in the prior year. 23 How to Transfer a Life Membership Sec. 113 1. Treasurer of accepting Auxiliary must forward Change Request Form and a copy of the Membership Application to the Department Treasurer. 2. New Life Member card will be sent to member at no charge. 3. If member does not receive her card promptly, National Headquarters must be notified within 6 months of receiving the transfer request to have the card replaced at no charge. How to Report a Life Member’s Name Change Change Request Form 1. A Change Request Form should be used for all name changes when a Life Member wants a new card. 2. Payment of $5.00 must be included when sending Change Request Form to National Headquarters. 3. New Life Member card will be sent directly to member. 4. If member does not receive her card promptly, she should notify National Headquarters as soon as possible. 5. National Headquarters will not reissue a new card at no charge if we are not notified within 6 months of receiving the name change request. How to Report a Deceased Life Member 1. A Change Request Form should be used to report the death of a Life Member. Send to your Department Treasurer. 2. Life Member deaths should be reported as soon as the Auxiliary is aware of the member’s death. Replacing a Lost or Damaged Life Membership Card 1. A Change Request Form should be used to request a replacement for a lost or damaged Life Member card. 2. Payment of $5.00 must be included when sending Change Request Form to National Headquarters. 3. New Life Member card will be sent directly to member. 4. If member does not receive her card promptly, she should notify National Headquarters as soon as possible. 5. National Headquarters will not reissue a new card at no charge if we are not notified within 6 months of receiving the replacement card request. 24 Metal Life Membership Cards Must be ordered from the VFW Store. Payment of $13.00 ($10+$3 shipping & handling) must accompany each request. All requests should be sent to VFW Store, 406 W. 34th St., Kansas City MO 64111. Each request should include member’s name, current address, Auxiliary number and Membership ID number. To Order: Call: 1-800-821-2606 Or go online: www.vfwstore.org Life Member Perpetual Charter May be obtained at no charge after securing 25 Life Members. Must send written request to National Headquarters including date the 25th Life Member was sent to Department Treasurer. There will be a charge for a replacement Perpetual Charter. 25 National Members At Large Annual dues are $20 per year. Completed Membership Application, proof of eligibility and payment of annual dues must be sent to National Headquarters. National Members at Large May: Visit Auxiliary, County Council, District or Department meetings but shall not enter into the business of these bodies. Receive a Cancer Grant, if eligible. Receive the Ladies Auxiliary VFW Magazine. Purchase self-pay insurances and burial benefits. Participate in member benefits received through the mail, e-mail or listed on our website. National Members at Large May Not: Be a delegate to the National Convention. Qualify for Cancer Care Plus Program Insurance. (Cancer Insurance) Department Members At Large Annual dues are determined by each Department Council of Administration. Completed Membership Application, proof of eligibility and payment of annual dues (and admission fee if new member) must be sent to Department Secretary. Department Members at Large May: Visit Auxiliary, County Council, or District meetings but shall not enter into the business of these bodies. Receive a Cancer Grant, if eligible. Receive the Ladies Auxiliary VFW Magazine. Purchase self-pay insurances and burial benefits. Participate in member benefits received through the mail or listed on our website. Department Members at Large May Not: Be a delegate to the District, Department or the National Conventions. Qualify for Cancer Care Plus Program Insurance (Cancer Insurance). 26 27 In This Section 4 WEBSITE www.ladiesauxvfw.org How to Create a Login How to Log In 29 30 Important Reports Found Under Reporting Center Organization Query 31 How to access Organization Query Memstats 31 32 How to Access Memstats Memstat Listing Report 32 33 How to Access Memstat Listing Report Monthly Membership Updates How to Print Mailing Labels 34 37 28 33 30 4 Section How to Create a Login Go to www.ladiesauxvfw.org and click “Login” button. 1. Click Create Ladies Auxiliary VFW Web Site Account 2. Enter required information: a. Member ID b. Last Name c. Primary Address Zip Code d. Auxiliary number 3. Click Continue 4. Verify your profile information 5. Enter email address 6. Enter new password 7. Enter your new password in confirm password 8. Click Save 29 How to Log In 1. 2. 3. 4. Click Login from the Homepage Enter e-mail address Enter password Click Go Important Reports Found Under Reporting Center Only available to Treasurer, President and Secretary of Auxiliary Check regularly for new reports available to help you and your Auxiliary! Memstats Report Memstat Listing Report Organization Query Monthly Membership Update Report Monthly Membership Transfers Report Monthly Membership Paid Auxiliary Report PLEASE NOTE: Access will not be granted if your Auxiliary officers are not on file in the National Headquarters office. 30 Organization Query Tool What is a “Query”? A listing of all members that currently belong or have ever belonged since 2003. Can be used to look up members by name, member ID or Auxiliary number. Shows information such as address, member ID, member status, member type, etc. Data can be downloaded into Microsoft Excel to be manipulated to meet Auxiliary needs (labels, etc.). Cannot be used to balance your Memstat total. How to access Organization Query 1. Log into the website 2. Click on Reporting Center 3. Click on Organization Query Tool 4. Enter search criteria It is not necessary to populate all search fields. Organization Acronym (Auxiliary number) First name Last name Member Number Member Type (All, Annual or Life)-Default is set to All Member Status (All, Continuous, New, Reinstated, Lapsed, Pending or Terminated) - Default is set to All Living or Deceased (All, Living only or Deceased only)-Default is set to Living Only Transfers (All, transferred in or out in last 18 months)-Default is set to All 5. Click View Report To save or print the report, select a format and click on Export. If a member has paid her current annual dues and then purchases a Life Membership during the current membership year, the member will appear on the Organization Query as an annual member until her annual membership expires on December 31,, and will not appear as a Life Member until the Life Membership actually begins on January 1 of the next year. . 31 Memstats What is Memstats? Contains numerical data only. Can check current and previous membership year statistics for Auxiliary, District, Department or National. Can view the number of life, new, reinstated and continuous members paid for current year. Cancelled Auxiliaries are shown in red. Can be used to compare your organization with up to 10 others. How to access Memstats 1. Click Memstats 2. Select Membership Period (Default is set to current year) 3. If you want to see Memstats for a particular month, you must select the month in the dropdown menu under As of Month. 4. Select Auxiliary type from the following options: a. Auxiliary b. District c. Department d. National 5. Select Results Definition (if more than 1 option is available) a. Auxiliary=Auxiliary Totals only b. District=District Totals or Auxiliary & District Totals c. Department=Department Totals, Department & District Totals or Department, District & Auxiliary Totals d. National=National Totals, National & Department Totals, National, Department & District Totals or National, Department, District & Auxiliary Totals 6. Enter Organization Selection (your Auxiliary number, District or Department) 7. Click View Report To save or print the report, select a format and click on Export When selecting a District or Department: District must be entered as D + your 2 letter state code + a 2 digit number (Example Dist. #1-Kansas=DKS01) Department must be entered as your 2 letter state code (Example Missouri=MO) 32 Special Note on Cancelled and Consolidated Auxiliaries: Cancelled Auxiliaries On the date that a Special Order is issued cancelling an Auxiliary, all members not yet transferred to another Auxiliary are moved to Department Members at Large. However, the membership count does not move. That count (not the members) will remain as the current year membership total for that Auxiliary and will remain as the prior year total for the following membership year. If an Auxiliary is going to be cancelled, it is the District’s advantage to transfer those members to another Auxiliary within the same District as quickly as possible. This is especially important during the last few months of the membership year since Life Members are counted wherever they belong on July 1st. If a Life Member is still in the Department Members at Large on July 1st, the District will have to make up that lost count to make their 100% membership quota. Cancelled Auxiliaries are shown in red on Memstats. Consolidated Auxiliaries All membership quotas are based on June 30th figures. The total current year membership figures of each Auxiliary (including Life Members) will be added together at the time of consolidation. To reach 100% for the current year, the consolidated Auxiliary must reach 100% of the previous June 30th membership figure of the Auxiliary that retained the Auxiliary number. All members who have paid current year dues to the Auxiliary that loses its number will be automatically transferred to the consolidated Auxiliary as NonPaying Transfers. The total combined membership of the consolidated Auxiliary as of the next June 30th will be the figure used to determine the new Auxiliary’s 100% membership quota for the following year. Memstat Listing Report The most important report available online! What is it? A listing of paid members for the current or prior year as of a particular date The total on this report should match the total in Memstats Used for auditing and reconciling the Memstat count by showing the names of the members paid Any discrepancies on this report should be reported to your Department Treasurer immediately! How to access Memstat Listing Report 1. Log into the website 2. Click on Reporting Center 3. Click on Memstat Listing Report 4. Enter Organization Acronym (your Auxiliary number) 5. Enter As of Date (if you want something other than the current date) 6. Click View Report 33 Monthly Membership Updates Available online under Reporting Center Monthly Membership Updates may be sent for $240/year (agreement form must be requested). Computer-generated reports updated when all dues have been processed for the month. Reports show all membership and changes for Auxiliary members during that month. Will be blank unless we received dues or changes were made. Allows the Auxiliary to see the changes made to your membership list during the year. Any discrepancies on this report should be reported to your Department Treasurer immediately. Consists of 4 different reports: 1. Memstats Report Is updated daily Displays member count of current paid members for each Auxiliary by type (current year only) Displays prior year paid member count as of June 30th, current year paid member count and quota percentage Can also be accessed from homepage Cancelled Auxiliaries are shown in red 34 2. Monthly Membership Update Report Shows all changes made to a member’s record that occurred that month Name and address changes and members marked as deceased, inactive or undeliverable 3. Monthly Membership Transfers Report Shows all members that transfer in or out of the Auxiliary All new or reinstated members that do not already have a record will show as transfer in This is how our computer is set up and does not mean that the member is a transfer from anywhere else 35 4. Monthly Membership Paid Auxiliary Report Shows all dues payments received and processed in the National Headquarters office The current Paid Auxiliary Report shows the following information: o ID Number: This is the number that appears on the member’s dues card. o Name: First name, last name o Member Status: The following membership types will be used. New Member Reinstated Member Continuous Member Life Member o Received: This is the date the dues payment was processed. o Type: This may be current or prior year. o The Membership total at the bottom of the last page shows the number of members reported on this Paid Auxiliary Report, both current and prior year dues payments, but does not show a year-todate total. 36 How to Print Mailing Labels 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. Log in under Member Area Under Reporting Center, choose Organizational Query Tool Type in your Auxiliary number for Organization Acronym Under Member Type, choose All. Under Living or Deceased, choose Living. Under Status, choose All. Under Transfers, choose All. Click View Report. NOTE: The options might change if you wanted to mail to a certain segment of your membership, for example, only Life Members or only New Members. Export the report to Excel. Save the document with a logical name and in a location on your computer where you can find it. EXAMPLE: AUX2864-Labels-1-12, which shows your Auxiliary number, the file’s intention and the date it was created. This becomes your working file from which you can add and delete information. Open a blank Word document and choose Mailings from the top menu options. Click on Start Mail Merge. From that drop down menu, choose Labels. A Label Options pop-up menu will appear. Choose the option that applies to the labels you are using. EXAMPLE: Label Vendors: Avery US Letter; Product Number: 5960 Easy Peel Address Labels. Label boxes will appear on your blank Word document. Click on Select Recipients and choose Existing List from the drop down menu. The pop up window will prompt you to choose a file. Go to the location where you saved your Excel document. Your label boxes will fill with <<Next Record>>. Click on the Insert Merge Field. You will get a drop down menu of every data option from your Excel file’s columns. For example, Name, address, Department, Members Type, etc. If you are simply creating mailing labels, you would choose First SPACE Last, hit return and choose Address_1, hit return, City SPACE State SPACE and Zip, putting each in the location you want them to appear on the label. Once you create that first label’s format, you can change things like font and point size. Then click on Update Labels. This should format every label box exactly the same. Click on Preview Results. This should populate every label box with each member’s information. Finally, click on Finish & Merge and choose Print Documents from the drop down menu. This should print your mailing labels. 37 In This Section 5 Financial Accounting Financial Reporting 39 Accountable Officers Bonds Tax Information 41 43 Technology Options for Meetings 48 Donations to the VFW National Home for Children Cancer Aid & Research Donations 38 53 52 5 Section Financial Reporting Section 813 of the Bylaws DUTIES OF THE TREASURER Hold all monies and securities belonging to the Auxiliary. (Sec. 813A) Collect all money due the Auxiliary. Give a receipt for all cash. Account for all funds of all accounts in Auxiliary’s books. (Auxiliary’s books shall be made up of a ledger, cash book, or a computerized system printed and secured in a permanent record book.) Prepare a report for each meeting and give a copy of the report to the Secretary. Comply with all federal, state and local laws TYPES OF MONEY ACCOUNTS CHECKING – In the sole checking account of the Auxiliary, the following funds will be maintained: General (unrestricted monies, which may be expended for any purpose) Relief* National and Department Dues* Cancer Insurance* Junior Girls Unit* Kitchen* Hospital* *These funds contain restricted monies, which may be only used for the purposes for which they were received. Please note the only exception to the single checking account rule is: Bingo, Gaming, or similar activity – sometimes state law requires monies from gaming activities to be maintained in a separate checking account. This is the only time an Auxiliary may have a second checking account. 39 SAVINGS AND INVESTMENT An Auxiliary may also have savings and investment accounts upon approval of the Auxiliary. (Sec. 813) CREDIT CARDS Auxiliaries may not possess credit cards, ATM cards and/or debit cards. TREASURER’S REPORT The Treasurer’s report shall be given following the Reading of the Minutes and contain: a. Balance on hand at last report b. Amount received from all sources since last report in detail c. Amount expended since last report in detail d. Balance on hand *The Treasurer shall give a copy of the report to the Secretary to incorporate into the minutes. 40 Accountable Officers Bonds Section 814 of the Bylaws The offices of President and Treasurer must be bonded. The bonds shall be with an indemnity company authorized by National Headquarters or the Department. The bonds shall be in an amount that is at least double of funds and value of property for which the President and Treasurer may be accountable. The minimum amount of the bond is $10,000. The amount of the bond shall be approved by the body. The bond premium shall be paid from the general funds. The President shall hold the bond. Bonds run from September 1st to August 31st each year. National Headquarters carries a schedule bond in which Auxiliaries may participate at a group rate. If you are not bonded through National Headquarters, a copy of your bond receipt shall be sent to the National Treasurer. BONDING PROCESS STEPS: 1. Installation Reports are filled out by the Auxiliary Secretary. 2. Installation Reports are received by National Headquarters. 3. Bond applications will be sent to the Auxiliary President on record. 4. The bond application will be sent in with a check for the premium of the bond to National Headquarters. 5. Upon the receipt of payment, a Bond Receipt will be sent to the President. 6. The above process shall be completed in its entirety prior to September 1st. 7. The President shall retain the Bond Receipt and instructions, and deliver them to her successor in office. USING THE BOND: In the event that a shortage is discovered the following process should be followed: 1. Contact the Tallman Insurance Agency at 816-753-2345. 2. Follow through with any instructions that the Tallman Insurance agency gives. 3. National Headquarters is not involved with the handling or use of the bond, only the Tallman Insurance agency is. 41 BOND TIPS: Bonds cover the offices of the President and Treasurer and not the individual holding the office. This means if there is a change in the individual holding the office; the new individual will automatically be bonded. Bonds cover only dishonesty. Bonds cover only dishonest acts that have occurred within the past 12 months. Proof of dishonest acts on the part of the President and/or Treasurer are required in settlement of a claim. Losses resulting from burglary by an outsider, fire, flooding, etc. would not be covered under the bond. The master insurance policy is on file at National Headquarters. Article VIII, Sections 806A, 810, 813, 813A, 814 and 814A of the Bylaws must be strictly complied with. Bingo and other gambling funds are not covered under this bond. If your Auxiliary has gambling operations, you should bond the individual accountable for the gambling funds through a separate policy. To obtain a quote on group rates, you may contact Tallman Insurance Agency at 406 West 34th St., Kansas City, MO 64111, or call them at 816-753-2345. 42 Tax Information FEDERAL EMPLOYER IDENTIFICATION NUMBERS A Federal Employer Identification Number (EIN) is a nine-digit number assigned by the Internal Revenue Service for filing and reporting purposes. An Auxiliary will need to obtain an EIN in order to open a bank account, pay wages, or apply for tax-exempt status. Auxiliaries should not use the Department EIN or the VFW Post’s EIN. APPLY FOR A FEDERAL IDENTIFICATION NUMBER Application may be made for an EIN by completing and submitting Form SS-4 to the Internal Revenue Service. You may obtain this form one of the following ways: 1) 2) 3) 4) By telephone at 1-800-829-4933 By fax at 1-859-669-5760 By mail at Internal Revenue Service, Attn: EIN Operation, Cincinnati OH 45999 Via the internet at the Internal Revenue Service website. 1. Log onto the website http://www.irs.gov 2. Click on Forms & Pubs. Special note: When 2 Districts consolidate to make a new District, National Headquarters recommends that the new District obtain a new EIN#. 43 3. Click on All Forms and Publications 4. Type in “SS-4” in the Find box. 44 5. Click on Form SS-4 45 How Do I Fill Out Form SS-4? FILLING OUT FORM SS-4 1. George Washing Ladies Auxiliary to VFW Post No. _ _ _ _. 2. Enter “N/A”. 3. Put the Treasure’s name followed by the title, (i.e. Betsy G. Ross, Treasurer). 4a. Enter the mailing address of the Auxiliary’s correspondence. 4b. Enter the remaining portion of the mailing address. 5a. Enter the physical address of the Auxiliary, if the Auxiliary meets at the Post’s home. Otherwise, leave the street address blank. 5b. Enter what you put on Line 4b. 6. Enter the county and state where the Auxiliary is located. 7a. Enter the Auxiliary Treasurer’s name. 7b. Enter the Auxiliary Treasurer’s Social Security Number. 8a. Check “No”. 8b. Enter “N/A”. 8c. Leave blank. 9a. Check “Other nonprofit organization” and enter on the line “501(c)(19) Veterans Aux”. Be sure to check with the Department Treasurer to find out if your Auxiliary is covered by a Group Exemption. If it is, enter the 4 digit Group Exemption Number in the bottom right side of box 9a. If the Group Exemption has been applied for by the Department then enter “Applied For” here. 9b. If your Auxiliary has filed incorporation papers with your Secretary of State, enter your state here. 10. Check “Other” and enter “Compliance with IRS requirements to file 990-N”. 11. Enter your Auxiliary’s institution date. 12. Enter “June” (The fiscal year for all Auxiliaries runs July 1-June 30). 13. Enter “0” in all three columns. 14. Check “Yes”. 15. Enter “N/A”. 16. Check “Other” and enter “Not-for-profit war veteran’s aux. org.” 17. Enter “Assist VFW Posts & members, advance fraternal, patriotic, historical, & education objects of the organization.” 18. Check “No”. Complete the SS-4 form by signing and dating. Mail the completed form to: Internal Revenue Service Center Attn: EIN Operation Cincinnati, OH 45999 Or you may fax the completed form to the IRS at (859) 669-5760. 46 Exemption from Federal Income Tax (Group Exemption) Each Auxiliary should qualify for federal tax-exempt status under a provision of Section 501(c) of the Internal Revenue Code. Section 501(c)(19) pertains specifically to war veterans organizations and their auxiliary units. A Group Exemption Letter is a ruling or determination letter issued to a central organization recognizing on a group basis, the exemption of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. In our case, this would mean a group exemption for each Department, under which Auxiliaries and Districts will be covered. You may request a copy of the Group Exemption Letter from your Department Treasurer. You can find more information out about Group Exemptions from IRS Publication Number 4573. If your Auxiliary chooses not to participate in the Department’s group exemption and does not already have an individual determination letter from the IRS recognizing your organization as tax exempt, you will need to file IRS Form 1024 and Form 8718. Tax Return – Form 990 Auxiliaries whose gross receipts are normally less than or equal to $50,000 may be required to electronically submit Form 990-N, also known as the ePostcard. The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year. This means the e-Postcard is due by November 15th. The e-Postcard is filed electronically and can be found on the internet at http://epostcard.form990.org. This is the only way to access the ePostcard -- there is no paper form. To file the e-Postcard, the auxiliary must become a registered user. The e-Postcard is easy to complete. All you need is the following information about your Auxiliary: o 1. Employer Identification Number (EIN), also known as a Tax ID Number. o 2. Tax year - This will be July 1 to June 30 for all Auxiliaries 47 o 3. Legal name and mailing address of the Auxiliary o 4. Any other names the Auxiliary uses o 5. Name and address of a principal officer -- Usually the Treasurer o 6. Web site address if the Auxiliary has one o 7. Confirmation that the Auxiliary’s annual gross receipts are normally $50,000 or less. Gross receipts are the total amounts the Auxiliary received from all sources during its annual accounting period, without subtracting any costs or expenses. ***Do NOT include any “pass-thru” amounts such as Cancer Aid & Research/Health & Happiness Donations, Cancer Insurance Premiums, etc. where funds are merely collected and sent on without the Auxiliary asserting any right to use the funds or otherwise deriving any benefit from collecting them. Auxiliaries whose annual gross receipts are normally more than $50,000 must file an annual information return Form 990 or Form 990-EZ. State filing requirements may differ; therefore, the Auxiliary may still be required to file Form 990, Form 990-EZ, or a state form with its state even though it is not required to file with the IRS. It is recommended that if you have questions regarding what forms you need to file to the federal government or to the state government, that you contact a local tax advisor. 48 Form 990-T: Exempt Organization Business Income Tax Return Even after obtaining a tax-exempt determination from the IRS, there still may be situations in which Auxiliaries are subject to federal income tax. Unrelated business income is the gross income derived from any activity that is regularly carried on and not substantially related to the organization’s exempt purpose or function (aside from the organization’s need for income or funds or the use it makes of the profits.) While the IRS considers many factors in determining whether the activity is an unrelated trade or business, an important factor is the degree to which the activity unfairly competes with taxable businesses. Any tax-exempt organization that has gross income from an unrelated trade or business of $1,000 or more must file Form 990-T to report the unrelated business income and to figure the income tax liability. Please refer to IRS Publication 598 - Tax on Unrelated Business Income of Exempt Organizations provide more detailed explanations of the regulations. The Internal Revenue Code contains a specific provision exempting bingo proceeds from unrelated business income tax where state and local law permits such games to be carried on by non-profit organizations and these organizations do not compete with taxable entities. Exemption from State Sales Tax Each state has its own laws relating to exemption from sales tax. Please contact your Department Treasurer with any questions regarding sales tax in your state. Although a Department or Auxiliary may be exempt from paying state sales tax on purchases; they may still be required to charge sales tax on sales to non-exempt organizations or individuals and remit the sales tax collected to the state. If your Auxiliary has sales, you should investigate your state’s laws regarding charging sales tax and satisfy yourself that sales taxes are properly collected and remitted to the state. 49 Payroll Taxes If your Auxiliary has any paid employees, you have the obligation to withhold and submit federal, state and local income taxes, and/or to pay social security, Medicare, and unemployment taxes. Record Retention You will need to retain certain records for certain periods of time in case you are called upon to furnish documentation. For guidelines and a Record Retention Schedule, see Pages 13-15 of the Booklet of Instructions in the National Bylaws. Cancer Care Plus Insurance & Other Benefits For the most up-to-date information on the Cancer Care Plus Program (cancer insurance) and other benefits offered to the members of the Ladies Auxiliary VFW, please contact National Headquarters at 816-561-8655 or at [email protected]. 50 Technology Options for Meetings What is needed on both ends: Personal computer or laptop High-speed Internet connection (such as DSL or Internet provided by a cable company) Telephone line OR USB-connected speakers and microphone Internal webcam OR USB-connected external webcam There are many different options for holding a Web Conference meeting. Listed below are three of the more popular software packages. Webex Meeting Center www.webex.com Starts at $49/month for up to 25 meeting attendees Unlimited online meetings Share documents, applications, etc. in real time Share multiple, simultaneous webcam video feeds See and hear, automatically, who’s talking Supports attending meetings via mobile devices (such as iPhone or iPad) Go To Meeting www.gotomeeting.com Starts at $49/month for up to 15 attendees Unlimited online meetings Share documents, applications, etc. in real time Skype www.skype.com Starts at $8.99/month Maximum of 10 attendees (Skype recommends 5 maximum) Supports attending meetings via mobile devices for voice only 51 Donations to the VFW National Home for Children Donations for the Health & Happiness - Christmas Cheer Fund are to be sent from the Auxiliaries directly to National Headquarters. Each Auxiliary donating at least ten (10) cents per member as of June 30th membership will reach their quota. Checks should be made payable to Ladies Auxiliary VFW and earmarked for Health & Happiness. The donations received for the Health & Happiness - Christmas Cheer Fund are used for Christmas and graduation gifts for the children, certain repairs and maintenance at the VFW National Home, and other expenditures approved by the National Council of Administration. The only donations for the VFW National Home that are accepted through the Ladies Auxiliary VFW National Headquarters office are donations for the Health & Happiness - Christmas Cheer Fund. The following remittances for the VFW National Home: • VFW National Home for Children Seals • Life Memberships in the Home • Endowment Certificates • VFW National Home for Children House Fund Should be sent to this address: The VFW National Home for Children 3573 Waverly Road South Eaton Rapids, MI 48827 52 Cancer Aid & Research Program The Ladies Auxiliary VFW raises funds each year to be used for cancer research and cancer grants to members. Your Auxiliary’s donations should be sent to your Department Treasurer, who will forward the funds to National Headquarters. Cancer Grants Members who have been diagnosed with cancer within the last 12 months may apply for a grant from the Cancer Aid & Research Fund. PLEASE NOTE: Cancer Grants In order to qualify, the applicant must meet the terms of eligibility set should NEVER be forth by the National Council of Administration. The terms can be found confused with on the front of the actual application. cancer insurance offered by some The National Headquarters office should be called for clarification of said Auxiliaries. terms if needed. Grants amounts are determined according to guidelines approved by the National Council of Administration on March 21, 2000. Each member may receive a maximum of two grants in a lifetime and the two grants must be at least one year apart. The Cancer Grant Auxiliary Treasurers should maintain a supply of applications. application is Grant applications are to be submitted directly to National Headquarters available on the from the member. Ladies Auxiliary VFW website. The Auxiliary Treasurers need to be familiar with the terms of eligibility. www.ladiesauxvfw.org Although your Auxiliary is encouraged to raise funds for the Cancer Aid & Research Program each year to help continue the grant program, members will not be denied a grant if the Auxiliary has not contributed $2.00 or more per member. Junior Girls Cancer Grants With foresight and compassion, the National Council of Administration on 3/18/04 voted to extend the Cancer Grant program to include our Junior Girls. Junior Girls will be eligible for one (1) grant during their membership in the Junior Girls unit. She must meet the same terms of eligibility as an Auxiliary member. Application forms must be requested from National Headquarters on an individual basis and must be signed by the Junior Girl and a parent or guardian. The application must be accompanied by a letter from the Auxiliary Junior Girls Chairman verifying membership. 53
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