Transcript Adjutant and Treasurer Training Fall Conference 2014

Adjutant and Treasurer Training
Fall Conference 2014
By:
Patty Davis, DAV Auxiliary State Adjutant
Ann Glende, DAV Auxiliary State Treasurer
Class 1: Adjutant Training
What is the #1 thing an Adjutant must bring to
the meeting?!?!
THE MAIL!!!!!!
The mail the adjutant receives is not his or her own
personal property. It must be brought to every meeting
and shared with all members!!!!
Class 1: Adjutant Training
WHAT IS AN ADJUTANT?
In military terms, an Adjutant is a military rank or appointment. Their sole
position is to assist a more senior officer. They will correspond through a staff
Sargent or a warrant officer.
WHAT IS A DAV AUXILIARY ADJUTANT?
The definition is somewhat similar. The adjutant is responsible for the minutes of
the unit, the correspondences, and taking detailed records of happenings. To sum it
up, the adjutant’s primary duty is ensuring that anything related to the auxiliary
unit is accounted for in terms of documentation. As with the definition of a
military adjutant, it is his/her role to assist a more senior officer. That senior
officer is the Unit Commander, Senior Vice Commander, Junior Vice Commander,
and Treasurer.
Class 1: Adjutant Training
Have you wondered where you can find information on what your responsibilities
are as a unit adjutant? There are several!
• http://www.davauxiliary.org/membership/documents/FallConferenceBooklet
.pdf
This is the annual booklet that the DAV Auxiliary National
Office puts together for National Fall Conference every year. This year, the
document is available online. Page 45 outlines exactly what the responsibilities
are for all unit officers.
• http://www.davauxiliary.org/membership/documents/manuals/AuxiliaryMa
nual.pdf
This is the Auxiliary Manual. Available online or through
the DAV Auxiliary National Headquarters Office for $15.00, it not only outlines
information on how to run a meeting and the do’s and don’ts, but it also offers
information on Auxiliary programs.
• http://www.davauxiliary.org/membership/documents/DAVABylaws.pdf
This is the DAV Auxiliary Constitution and Bylaws. Many people
refer to it as the “Blue Book.” This document changes yearly. It offers
information regarding politices and procedures. It’s impartive that every unit,
every member have a copy of this book. They are available through the DAV
Store at National Headquarters for $2.00.
Class 1: Adjutant Training
The duties of the Adjutant is as follows:
The adjutant is responsible for keeping the unit’s records and managing the official
correspondence of the unit. The adjutant shall keep detailed records of action taken at
the unit’s meetings. All motions considered by the unit shall be recorded along with the
names of the members making such motions. The minutes shall indicate that the motion
had a second and that discussion followed. The details of the discussion do not have to
be recorded verbatim, only that discussion was allowed. It shall be recorded in the
minutes whether the motion passed by majority or was rejected. Should the motion fail
to have a second, it is so recorded by stating the motion did not have a second; therefore
the motion failed. Any corrections made to the minutes of the prior meeting shall be
recorded in the minutes of the meeting when they are corrected. Minutes of general
and executive board meetings shall be given to the membership at the next general
meeting. A motion and a second must be made by an executive board member to
accept the minutes of an executive board meeting; no motion to accept the minutes of a
general membership meeting is required.
Next page…
Class 1: Adjutant Training
Duties of the Adjutant Continued:
The adjutant is responsible for mailing notices of meetings to all senior auxiliary
members. Should it be a meeting to hold nominations and elections, the notice shall
specify that this will be the subject of the meeting, when the meeting will be held, time
the meeting will be held, and where the meeting will be held. This written notice must
be sent out at least ten (10) days prior to the meeting. This is also true of any special
meetings. A special meeting shall indicate what subject is to be discussed and no other
business may be brought before the membership.
• The adjutant shall make the unit minutes and records available to members upon
request
• Shall furnish national headquarters with the names of convention delegates
• Shall submit the unit officer report form within ten days following installation
• Submit the unit financial report within ten days following audit completion
• Maintain an updated membership roster and notify state and national headquarters
of any changes and deaths of members
• Send a copy of confirmation of filing IRS Form 990-N e-Postcard or a copy of the
appropriate Form 990 based on income to State and National Headquarters.
Class 1: Adjutant Training
We are very fortunate to have many unit adjutants who have been in their position for a
long time. However, many are still not following the protocols that have been set by
the National Organization.
Questions for you to consider:
 Are you informing State and National Headquarters when a member passes away?
 Are you informing State and National Headquarters when an address needs to be
changed for a member?
 Are you informing State and National Headquarters of the time, place, and months
of unit meetings?
 When these dates change, are you ensuring that State and National Headquarters
has this information?
 Are you complying with the ten day request for sending in an officers report?
 Are you sending out appropriate notices to inform members of upcoming
nominations and elections?
 Are you staying in contact with the State Department when there are issues in your
unit?
Remember – we all must follow the chain-of-command!!!
Class 1: Adjutant Training
The Constitution and Bylaws outline exactly what must be done and includes any
important due-by dates. We cannot stress enough how important it is that this
information is followed!!!
Section 3: Adjutant
The duties of the Adjutant are as follows:
1. Keep minutes of all unit meetings (regular and special). Minutes shall be signed and dated; read at the following meeting,
again signed and dated when approved.
2. Keep minutes of all unit Executive Board meetings; read at the next unit meeting.
3. Handle all correspondence under the direction of the Commander.
4. Bring all correspondence including letters, newsletters, membership information, notices, etc., to the unit meetings and
make available to all members.
5. Notify all members of meeting date.
6. Initiate and sign all warrants/vouchers/
check requests.
7. Keep an accurate roster of the entire membership, which may be used by any officer or chairman, showing the home address
and phone number.
8. Send the names and addresses of the newly elected and appointed unit officers to state and national headquarters within ten
(10) days after the annual installation. Any change(s) during the membership year also requires notifying state and national
headquarters.
9. Notify all life members in writing at least ten (10) days prior to any nominations and/or elections.
10. Send to the National Adjutant, not later than thirty (30) days prior to the National Convention, names of delegates and
alternates to said convention.
11. Send financial report to State and National Headquarters within ten (10) days following completion of the audit.
12. Send a copy of the acknowledgement of filing Form 990-N e-Postcard or a copy of Form 990-EZ or Form 990 for Units
whose gross income is greater than $50,000 but less than $100,000 to State and National Headquarters.
Class 1: Adjutant Training
What section of the officer report has the most mistakes? THE TOP!!!!
Annual Dues
How much your unit charges for annual membership – NOTE:This will no longer be applicable as of July
1, 2015 due to membership changes!
All Spaces Must be Completed
Date:
All spaces must be completed. Don’t leave anything blank!
When are you filing out this report?
Employer ID # (EIN)
What is your unit EIN? Not the chapter. Not the state. Not something you make up. If you
aren’t sure, ask! This information is crucial!
Unit Name & Number:
What is your unit name? What is your Unit Number? Remember, we want your official
name as it is required with National Headquarters. So if you call yourself AwesomeSauce Unit but your name according to National
Headquarters is Waukesha, then it has to be put as Waukesha.
City:
State:
Zip:
What is the city, state, and zip code that your unit meets at?
Date of Annual Election:
Date of Installation:
What was the OFFICIAL date that your election was held?
What was the OFFICIAL date that you installed your officers?
Address of Regular Meetings:
Where are your meetings held? Include suite numbers, apartment numbers, office
numbers, etc.
Time, Day of Week, Week of Month
What time does your unit meet? What day of the week? What week of the
month? This is also where you should include what months your unit does NOT meet. Its really important that you fill this out accurately.
OFFICERS ELECTED FOR YEAR BEGINNING, ENDING:
When your officers start/end their term.
Class 1: Adjutant Training
Have you wondered?
 Where do the annual officer report forms come from?
A: National Headquarters. State Headquarters do not mail them. They are sent at the same
time as the annual Financial Report.
 Why isn’t the report form online?
A: It is!!! http://www.davauxiliary.org/membership/OfficerReport.aspx has the form listed,
including many different versions of the report, how many copies are needed, and how to send
it in to National Headquarters.
 Why can’t I fill these reports out online?
A:YOU CAN! How great! Simply fill it out, print four copies, sign each copy, and send
accordingly. You do not have to send in a hand written document (unless you want to). This is
a great way to make sure that everything you’re sending is legible!
 If our officers don’t change, why am I filling out a report every year?
A:While it would be great if you didn’t have to, that isn’t how it works. There are important
documents that are required to be updated yearly, and while much of the information hasn’t
changed, this is State and National Headquarters way of making sure that member
information is accurate and new members have up-to-date information on their new unit!
Class 1: Adjutant Training
If you leave this class today with anything about your position as adjutant, we hope that
it is this:
 Your state department is here for you! If you are having problems, please contact Patty Davis, State
Adjutant at 414-731-1312. You can email her at [email protected]. You can also contact the
State Commander, Kathy Lytle. However, if there are issues, we must know!
 The state department has a website: www.davawi.org. It is required that officers post updates monthly,
so always check for information. Any urgent information is included on this page.
 The state department has an email address: [email protected]. If you’re in doubt, reach out!
 We joined this organization to “MAKE A DIFFERENCE.” We might not always see eye-to-eye on
everything, but we have to learn to put that aside and be here for our members, and for our veterans.
That is why I joined, and I am sure that is why you all joined as well.
 Do not include DAV members in DAV Auxiliary business. We cannot stress this enough. We are two
separate organizations with separate rules. It’s imperative that issues are discussed with the Auxiliary
State Department. They will include the DAV if the situation deems necessary.
 The adjutant must share all of the mail!!!!
 The adjutant must take proper notes, as outlined earlier in this presentation.
 The adjutant must submit documentation by deadlines as outline in the constitution and bylaws.
Thank you for your dedication to the DAV Auxiliary!!!!!!!!!!!!
Part II:
Treasurer Training
Part II: Treasurer Training
Question: What is a treasurer?
Answer: “a person appointed to administer or manage the financial assets and
liabilities of a society, company, local authority, or other body.”
Question: Why does a unit elect a treasurer?
Answer: The unit will elect a treasurer to be responsible for all income and
expenditures of the unit account. He/She will be responsible for making deposits
within 30 days of receipt, preparing the annual financial report, preparing a 990N e-Postcard, and making treasurer reports available for every unit meeting.
Question: So why are we here today?
Answer: To ensure that every individual is prepared to act as treasurer should
he/she be elected, and to understand it’s importance to the unit.
Part II: Treasurer Training
What is a Unit Treasurer Responsible for?
The treasurer shall be the custodian of the unit funds. All monies from any activity of
the unit shall be turned over to the treasurer and shall be held by the treasurer. The
treasurer shall distribute funds approved by the unit upon receipt of a signed voucher.
It shall be the responsibility of the treasurer to:
• Keep a system of accounting that indicates income and disbursements and reconcile
the accounts each month.
• Preserve all receipts and vouchers for any payments made and shall render a report of
the receipts and expenditures at each general meeting.
• Submit the appropriate annual 990 report to Internal Revenue Service.
• Submit all records and a copy of the appropriate 990 filing to the Audit committee in
accordance with the national bylaws.
• Submit an annual financial report to the state and national organization.
Part II: Treasurer Training
According to the Bylaws, your responsibilities include:
1. Establish and maintain a bank account in the name of the Unit, Disabled American Veterans Auxiliary. The
three required authorized signatures shall be the Unit Commander, Unit Senior Vice Commander and Unit
Treasurer.
2. Keep a complete financial record of all monies received, expended, and remitted.
3. Pay out money only on warrants/vouchers/ check requests, properly signed, as voted upon by the Unit or in
accord with Unit Standing Rules.
4. Sign all checks.
5. All funds received in the name of the DAV Auxiliary must be deposited within thirty (30) calendar days of
receipt.
6. Render at each regular business meeting an itemized statement of receipts and expenditures.
7. Submit all records and a copy of the acknowledgement of filing Form 990-N e-Postcard to the Audit
Committee for annual audit. If the gross income of the Unit exceeds $50,000, but is less than $100,000, a copy
of Form 990-EZ or Form 990 must be submitted to the Audit Committee. If the gross income exceeds
$100,000, the Unit financial records shall be reviewed and verified by an Independent or Certified Public
Accountant. They will submit to the Treasurer the completed Financial Report and an accountant’s statement of
findings.
8. All other reviews and/or audits shall be conducted when requested by a majority vote of unit members.
NOTE: Financial records shall be audited just prior to installation of the newly elected Treasurer.
The Financial Report form provided by National Headquarters shall be completed by the Unit Treasurer. The
Audit Committee shall verify and sign the report. The Unit Adjutant shall send the report to State and National
Head-quarters within ten (10) days following completion of the audit.
Failure to comply will bar delegates from voting at the following State and National Conventions.
Part II: Treasurer Training
So what do we make of those statements?
 There must be THREE signers on the checking account. The Commander, the Senior Vice
Commander, and the Treasurer. (Why do we have the Senior Vice Commander on the checking
account? In the event that Commander is unable to sign checks, the SVC is able to in his/her
place)
 There must be TWO signatures on a check. The Commander or Senior Vice Commander, and the
Treasurer.
 Deposit all checks in the name of the unit to the bank account within 30 days.
 Fill out the annual financial report, and present all records to audit committee. The Adjutant
must send in the annual financial report within ten days of the audit.
 Complete the annual 990-N e-Postcard (or 990 tax document based on income) YEARLY and
submit a copy of the accepted report to the State Adjutant and to National Headquarters.
 Present full and accurate information regarding the checking account at each meeting.
 Ensure the name of the bank account is: Disabled American Veterans Auxiliary (Unit Name) (Unit
#). Do not have the checking account reference the Chapter or not include Auxiliary!
Part II: Treasurer Training
The Yearly Financial Report:
Many units encounter the same problem with their financial report each year. Here are some friendly hints
to help you through it:
 The “Beginning Balance” is what was reported the PREVIOUS YEAR on Line 25
 Lines that require an itemization – Noted by “Attach Schedule” – Must have a schedule attached if items
are listed on this line!
 Line 8 is the balance of INCOME – Line 1 through 7. Do not include the beginning balance!
 Line 19 is the balance of DISBURSEMENTS – Line 9 – 19. Do not include the beginning balance!
Part II: Treasurer Training
Remember: Beginning Balance (from
previous year report) PLUS income (line
8) MINUS disbursements (line 19)
Remember: This is where you enter your
checking account, savings account, CD,
and real estate balance(s).
LINE 25 MUST EQUAL LINE
“BALANCE.” IF NOT,YOU NEED TO
START OVER AGAIN AND FIND
YOUR MISTAKES
Part II: Treasurer Training
Bank name/address
Unit EIN #
Name of all three signers
Your Signature, Title and Date
Signature of each person who audited the report
– be sure to make sure they can legally audit your
books!
Part II: Treasurer Training
Now my FAVORITE PART ~ 990-N e-Postcards!!!
Please flip to the end of the presentation. Attached is a STEP BY STEP guide
on filing a 990-N e-Postcard – it includes setting up an account, how to
answer questions, and how to submit.
REMEMBER: This requirement is NOT something DAV Auxiliary
implemented. This requirement was part of a bill passed in 2006,
that starting in 2007, all non-profit 501(c) organizations had to
report their gross annual receipts. Starting off at $25,000 and
recently being raised to $50,000, organizations who do not have that
in gross receipts are free from paying taxes. Those who do are
required to file lengthy 990 Forms and pay taxes, if applicable.
Remember:This must be done yearly!!!!!!!!!!!!!
Wrapping it Up
When in doubt about ANYTHING treasurer related – reach out!!!
 Call me – 414.232.7394 (I’m home after 5:30 p.m. Eastern)
 Call me – 859.869.1131 (my home #)
 Email me – [email protected]
 Email me – [email protected]
 Text me – 414.232.7394
When in doubt about ANYTHING adjutant related – reach out!!!
• Call me – 414.731.1312 (after 3:00 p.m. Central)
• Email me – [email protected]
Please always leave a message with your name, unit #, and return phone # in the event that we
miss your call!!!
We are in this together – we have saved our units, have helped those struggling, and we
are here for you!! Don’t hesitate to reach out to us. That is why we’re here.
Thank you for
joining us
today!!