By: Patty Davis, DAV Auxiliary State Adjutant Ann Glende, DAV Auxiliary State Treasurer Adjutant and...

By: Patty Davis, DAV Auxiliary State Adjutant Ann Glende, DAV Auxiliary State Treasurer Adjutant and Treasurer Training Fall Conference 2014

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 adjutants 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/FallConferenceBooklet.pdf 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 dos and donts, but it also offers information on Auxiliary programs. http://www.davauxiliary.org/membership/documents/manuals/AuxiliaryMa nual.pdf 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. Its 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 units records and managing the official correspondence of the unit. The adjutant shall keep detailed records of action taken at the units 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 All spaces must be completed. Dont leave anything blank! Date: 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 arent 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: What was the OFFICIAL date that your election was held? Date of Installation: 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 isnt 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.http://www.davauxiliary.org/membership/OfficerReport.aspx Why cant 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 youre sending is legible! If our officers dont change, why am I filling out a report every year? A: While it would be great if you didnt have to, that isnt how it works. There are important documents that are required to be updated yearly, and while much of the information hasnt 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 [email protected] 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.www.davawi.org The state department has an email address: [email protected]. If youre in doubt, reach [email protected] 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. Its 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 990- N 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 its 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 accountants 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 Signature of each person who audited the report be sure to make sure they can legally audit your books! Your Signature, Title and Date

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 (Im home after 5:30 p.m. Eastern) Call me 859.869.1131 (my home #) Email me [email protected]@gmail.com Email me [email protected]@dav.org 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]@gmail.com 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!! Dont hesitate to reach out to us. That is why were here.

Thank you for joining us today!!

By: Patty Davis, DAV Auxiliary State Adjutant Ann Glende, DAV Auxiliary State Treasurer Adjutant and...

Documents

Transcript of By: Patty Davis, DAV Auxiliary State Adjutant Ann Glende, DAV Auxiliary State Treasurer Adjutant and...