1 DISTRICT ASSEMBLY APRIL 18, 2009 CLUB SECRETARY / TREASURER WORKSHOP WELCOME ROTARIANS!

2 DISTRICT ASSEMBLY APRIL 18, 2009 CLUB SECRETARY / TREASURER WORKSHOP DISCUSSION OUTLINE 1WELCOME 2INDEX 3DISTRICT CONTACTS 4WHAT’S NEW FOR OUTLINE 8DISTRICT CALENDAR 9ROTARY INTERNATIONAL DUES 10DISTRICT 6400 DUES 11SAMPLE BUDGET WORKSHEET 12U.S. INSURANCE - CERTIFICATE 13CANADIAN INSURANCE- CERTIFICATE 14RI PRO RATA DUES STRUCTURE - SCHEDULE 15MEMBERSHIP DATA FORM - RI 16RI COLLECTION CYCLE 17IRS REPORTING RULES FOR US CLUBS 18-19RESOURCES

3 DISTRICT ASSEMBLY APRIL 18, 2009 CLUB SECRETARY / TREASURER WORKSHOP DISCUSSION OUTLINE DISTRICT CONTACTS DISTRICT FUND COMMITTEE MEMBERS: DG Neil McBeth, DGE Kim Towar, DGNN Mike Duben JOHN HEBERT (CPA) DISTRICT 6400 FOUNDATION TREASURER ACCOUNTS FOR OUR LOCAL FOUNDATION RECEIPTS AND DISBURSEMENTS BRUCE JOCKS AS 2009/10 TREASURER BRUCE PREPARES, REVIEWS AND APPROVES ALL FINANCIAL ACTIVITIES JOANNE KING (CA) AS FUND COMMITTEE MEMBER, JOANNE REVIEWS CURRENT DISTRICT FINANCIAL ACTIVITIES AND PROVIDES GUIDANCE ON CANADIAN TAXES JACK MUELLER, DISTRICT ACCOUNTANT JACK PREPARES AND BILLS DISTRICT DUES TO ALL CLUBS AND PREPARES MONTHLY ACCOUNTING FINANCIAL STATEMENTS ED SCHULZ, (CPA) TREASURER AS 2008/09 TREASURER ED PREPARES, REVIEWS AND APPROVES ALL FINANCIAL ACTIVITIES – INCLUDING DISBURSMENTS OF DISTRICT FUNDS ALL FUND COMMITTEE MEMBERS REVIEW CURRENT AND FUTURE DISTRICT BUDGETS AND PROVIDE CONSULTATION REGARDING DISTRICT AND CLUB ACCOUNTING AND TAX

4 DISTRICT ASSEMBLY APRIL 18, 2009 CLUB SECRETARY / TREASURER WORKSHOP WHAT’S NEW! A)NEW RATES FOR RI AND DISTRICT DUES B) ROTARY INTERNATIONAL ADDRESSES… C) PRO RATA RI DUES STRUCTURE D) U.S. CLUB IRS ANNUAL REPORTING… FOR US CLUBS TO CONTINUE THEIR NON PROFIT STATUS MUST REPORT TO THE IRS ANNUALLY! ACTUAL FILING REQUIREMENTS TO START IN E) ROTARY CONTACT CENTER NOTE – ROTARY CLUBS ARE NOT CHARITABLE ORGANIZATIONS! UNDER IRS RULES THEY ARE SOCIAL CLUBS. ( GIFTS TO CLUBS ARE NOT CHARITABLE DONATONS )

5 DISTRICT ASSEMBLY APRIL 18, 2009 CLUB SECRETARY AND TREASURER WORKSHOP OUTLINE Club Secretary and Treasurer – The Guardians of the Club Books and Records! Before you take office, meet with the incoming president! Account for All club Financial and Membership Activities Establish Finance and Membership Committees AFinance and Membership committees to review your work BMake sure Board of Directors approve financial transactions including new members applications in the club minutes Establish Membership and Financial Goals AMeet with the Board of Directors and establish a budget and submit prior to June 30 BEstablish membership goal CMeet with your committee chairpersons DEstablish club attendance policy ECommunicate with membership Establish an accounting system and a club record retention policy AOne system for all accounts BRecord and Retain Attendance Records CRecord and Retain Membership Records DRetain books and records in a central location

6 DISTRICT ASSEMBLY APRIL 18, 2009 CLUB SECRETARY / TREASURER WORKSHOP Establish a checking account (s) ATwo signers on checks BReceive cancelled checks from bank CReconcile receipts and disbursement monthly to bank statements Bill and collect dues and meal charges from the membership AAnnually – in advance – send bills out by 6-30 BSemi-Annually CUnpaid members club dues – establish a club policy ( membership terminated for unpaid dues?) Pay bills timely AEstablish a payment policy – biweekly, monthly, etc. BDemand receipts for all expenditures (no receipt-no check) CR/I Dues – July and January -(pro-rate dues for new members) DDistrict 6400 Dues –July and January Monthly Reports for Board of Directors monthly meetings ASubmit monthly receipts and disbursements report BSubmit monthly membership and attendance report CCopy reports to Finance and Membership Committees

7 DISTRICT ASSEMBLY APRIL 18, 2009 CLUB SECRETARY / TREASURER WORKSHOP Rotary Business Portal Awww.rotary.org/en/selfservice/Pages/login.aspx BResource for club membership information Insurance Coverage AAll U.S. and Canadian clubs have coverage BReview insurance certificates (see attachments) CFund raising activities are covered – see policies Information Reports ARequired IRS –Payments to Individuals BAnnual 990 Report for U.S. clubs DUE BY CAnnual Canadian Charitable Report

8 DISTRICT ASSEMBLY APRIL 18, 2009 CLUB SECRETARY / TREASURER WORKSHOP CALENDAR THE ITEMS LISTED BELOW INCLUDE PROJECTED DATES, REPORTS AND REGISTRATIONS YOUR CLUB MAY BE REQUIRED TO FILE OR PARTICIPATE IN: DUE DATE*ITEM DUE April May 3, 2009DISTRICT 2008 CONFERENCE –Mackinac Island – REGISTRATION PACKAGE JUNE, 2009REGISTRATION PACKAGE FOR R/I CONVENTION – England JUNE 30, 2009REGISTRATION FOR “MEET THE GOVERNOR NIGHT” AT HARROW ROTARY CLUB JULY 1, 2009R/I CLUB PER CAPITA DUES SEMI-ANNUAL MEMBERSHIP REPORT JULY 1, 2009DISTRICT 6400 CLUBS PER CAPITA DUES $ U.S. PLUS $150.U.S. AUGUST, 2009R/I - PRESIDENTIAL CONFERENCES REGISTRATION FEES SEPTEMBER, 2009GOVERNORS GOLF OUTING REGISTRATION AND FEES OCTOBER, 2009MEMBERSHIP, FOUNDATION & INTERACT SEMINARS REGISTRATION FEES NOVEMBER 12-14, 2009 RYLA - ROTARY YOUTH LEADERSHIP AWARDS SEMINAR FEES $175/STUDENT NOVEMBER 15, 2009 FORM 990 FOR U.S. TAX RETURN DUE FOR YEAR END

9 DISTRICT ASSEMBLY APRIL 18, 2009 CLUB SECRETARY / TREASURER WORKSHOP CALENDAR THE ITEMS LISTED BELOW INCLUDE PROJECTED DATES, REPORTS AND REGISTRATIONS YOUR CLUB MAY BE REQUIRED TO FILE OR PARTICIPATE IN: DUE DATE*ITEM DUE DECEMBER 31, 2009R/I 2010 CONVENTION REGISTRATION FEES DUE - DECEMBER 31, 2009REVENUE CANADA REGISTERED CHARITY CLUB REPORT DUE DECEMBER 31, 2009R/I CLUB PER CAPITA DUES SEMI-ANNUAL MEMBERSHIP REPORT DECEMBER 31, 2009DISTRICT 6400 CLUBS PER CAPITA DUES $17.50 US PLUS $150. U.S. March, 2010PETS – REGISTRATION FEES FOR PRESIDENTS ELECT TRAINING SEMINAR APRIL, 2010DISTRICT ASSEMBLY – REGISTRATION FEES MAY, 2010DISTRICT CONFERENCE REGISTRATION PACKAGE JUNE,2010ROTARY INTERNATIONAL CONVENTION - MONTREAL JUNE, 2010“MEET THE GOVERNOR NIGHT” REGISTRATION FEES AT HARROW ROTARY CLUB JULY 1, 2010 R/I CLUB PER CAPITA DUES SEMI-ANNUAL MEMBERSHIP REPORT JULY 1, 2010 DISTRICT 6400 CLUBS PER CAPITA DUES * SUBJECT TO CHANGE

10 DISTRICT ASSEMBLY APRIL 18, 2009 CLUB SECRETARY /TREASURER WORKSHOP ROTARY INTERNATIONAL PER CAPITA MEMBER DUES DUES ARE ASSESSED SEMI-ANNUALLY BASED ON MEMBERSHIP AT JULY 1 ST AND JANUARY 1 ST ALL DUES ARE ASSESSED IN UNITED STATES DOLLARS A MEMBERSHIP BILL IS SENT TO YOUR CLUB WITH A LISTING OF ROTARIANS. THE BILLS SHOULD ARRIVE IN LATE JUNE AND LATE DECEMBER. ROTARY INTERNATIONAL DUESPER CAPITA *JULY 1 ST, 2009$ U.S. CLUBS ONLY INSURANCE$ 4.00 (1) CANADIAN CLUB INSURANCE $ - COUNCIL ON LEGISLATION$ 1.00 MAGAZINE COST$ 6.00 AMOUNT DUE PER MEMBER JULY 1 ST, 2009$ U.S. *JANUARY 1 ST, 2010$ MAGAZINE COST$ 6.00 AMOUNT DUE PER MEMBER JANUARY 1 ST,2010$ U.S. TOTAL PER MEMBER R/I DUES FOR $ U.S.  UNPAID DUES MAY BE CAUSE FOR YOUR CLUB’S CHARTER TO BE REVOKED.  PLEASE PAY YOUR R/I DUES ON A TIMELY BASIS! (1) 1.CHECKS SHOULD BE WRITTEN TO “ROTARY INTERNATIONAL” U.S. FUNDS (2) 2.ALWAYS WRITE ON YOUR CHECK YOUR CLUB NUMBER

11 DISTRICT ASSEMBLY APRIL 18, 2009 CLUB SECRETARY / TREASURER WORKSHOP DISTRICT 6400 PER CAPITA MEMBER DUES DUES ARE ASSESSED SEMI-ANNUALLY BASED ON MEMBERSHIP AT JULY 1 ST AND JANUARY 1 ST ALL DUES ARE ASSESSED IN UNITED STATES DOLLARS A MEMBERSHIP BILL IS SENT TO YOUR CLUB AND SHOULD ARRIVE IN LATE JUNE AND LATE DECEMBER DISTRICT 6400 DUESPER CAPITA PETS *JULY 1 ST, 2009$ US $ US (1) - CANADIAN INSURANCE ($13.00)$ JANUARY 1 ST, 2009$ US $ US (1) - CANADIAN INSURANCE TOTAL PER MEMBER DUES FOR THE ROTARY YEAR 2009– 2010$ US $ US (1) - CANADIAN INSURANCE * YOUR JULY 1 ST and JANUARY 1 ST BILLINGS WILL INCLUDE CHARGES FOR THE PETS ( PRESIDENTS ELECT & PRESIDENTS NOMINEE TRAINING) (1) - CANADIAN INSURANCE – EST $15.00 U.S. PER MEMBER ( TO BE ADJUSTED TO ACTUAL) CHECKS SHOULD BE WRITTEN TO “ ROTARY DISTRICT 6400 “ U.S. FUNDS PLEASE PAY YOUR DISTRICT DUES ON A TIMELY BASIS! ALWAYS WRITE ON YOUR CHECK YOUR CLUB NUMBER

12 DISTRICT ASSEMBLY APRIL 18, 2009 CLUB SECRETARY / TREASURER WORKSHOP

13 DISTRICT ASSEMBLY APRIL 18, 2009 CLUB SECRETARY / TREASURER WORKSHOP Treasurer Forms On-Line download/index.htm Treasurer Area

14 DISTRICT ASSEMBLY APRIL 18, 2009 CLUB SECRETARY / TREASURER WORKSHOP QUESTIONS FROM ROTARIANS!