1. MICHIGAN ELKS ASSOC Oct 21, 2016 Business Practices 3:25 PM Carl Montilla, Chairman 586-939-9327 Your Business Practices Team

3. Business Practices/Officer Training · To have regular officer training district workshops beginning in February of the year new officers take office. 2015 Officer Training will start at the State Convention in May. Workshops will continue throughout the State Association Year. Business training workshops will also be offered as well as individual lodge help when appropriate.

4. State of Michigan District: STATE CONVENTION Host: SAULT STE MARIE Date: May 21, 2016 Lodge Location: Keewadin Resort & Casino Elks Business Practice (can Apply TO All ‘Money’ Committees) Lounge Management EmployeesCompensationTaxes Cash Drawers Book Keeping End of Shift and Shift Reports Inventory Control and Usage Cost Pricing & Controls P&L - ‘Profit & Loss’& Budgets Lodge vs Lounge Lounge Safety/Regulations ‘Who is in Charge’ Open additional Questions and answer session Benevolent and Protective Order of Elks

5. REQUIRED ELKS PUBLICATIONS FOR DAILY LODGE OPERATION ALL OFFICERS 1.Business Practices: Wisconsin Business Practices Guide: The purpose of this manual is to help Club Managers, House Committees, Boards of Governors, Board of Trustees and members of the Elks Lodges of http://www.wielks.com/wp-content/uploads/2015/08/2012-business-practices- manual2.pdf 2. Secretary Manual: http:// www.elks.org/clms2web/help/files/LodgeSecretaryManual.pdf 3. MANUAL - BOARD OF DIRECTORS http://www.azelks.org/Site/downloads/business_practices/donald_schultz_docs/ board_of_directors_manual.pdf http://www.azelks.org/Site/downloads/business_practices/donald_schultz_docs/ board_of_directors_manual.pdf

6. 6. EXALTED RULERS/LODGE OFFICERS/COMMITTEE MEMBERS/MANUAL http://www.elks.org/grandlodge/manuals/default.cfmhttp://www.elks.org/grandlodge/manuals/default.cfm? 7. Elks Statutes Annotated http://www.elks.org/grandlodge/judiciary/manuals.cfm 4. Auditing and Accounting Manual http://www.elks.org/GrandLodge/auditing/manuals.cfm 5. Accident/Claim Prevention Manual http://www.elks.org/grandlodge/accidentPrev ention/

7. Lounge Management The duties of the Board of the Lodge and its duties as the House Committee are separate and distinct and should not be confused. When sitting as a House Committee they operate the Club and hear complaints for violations of House Rules. The Board has control of Lodge property and supervises all attendant problems thereto. Section 16.040. The club, social parlor or other facility established in connection with the Lodge, whether the Lodge is incorporated under the provisions of Section 16.020 or is unincorporated, shall be managed, supervised and controlled by one of the following methods: (a) By the Exalted Ruler, Esteemed Leading Knight, Esteemed Loyal Knight, Esteemed Lecturing Knight, and the Trustees of the Lodge; or (b) By the Trustees of the Lodge; or (c) By a House Committee (of not fewer than 3 or more than 13) to be appointed by the Exalted Ruler of the Lodge (the exact number must be set forth in the By-Laws); or (d) By the Board of Directors of a corporation formed under Section 16.030.

8. Grand Lodge Statute 13.020 05 * The Exalted Ruler has the exclusive right to appoint all Lodge Committees, including a House Committee, designated under Lodge By-Laws to manage and supervise the Club facility. The Lodge has no authority to specify who the Exalted Ruler may appoint * A member of the Lodge Auditing & Accounting Committee has the right, at reasonable times, to examine the Lodge records and make copies thereof in connection with the audit. * When the governing body of the Club facility has funds in its hands, they should be delivered to the Secretary of the Lodge, who, under Section 12.050, is required to receive all monies due to the Lodge from any source whatever, and to pay the same to the Treasurer. * Elks Memorial Service - A Lodge must hold this service even though there was no death of a Member during the year. The Club and Social Parlor maintained by the Lodge shall be closed during the service.

9. A Member may be charged with Conduct Unbecoming An Elk either at the Lodge, Club or elsewhere. * Subject to state and local laws, the use of the Home or Club facilities shall be limited to Members in good standing in the Order, their spouses and guests of Members, and those receiving Identification Cards under Section 14.140, as provided in the House Rules, so as to preserve the privacy of the use of such facilities to the Members of the Order. Local Lodges shall take appropriate action to conform to the provisions of this Section. * The issuance of social or club membership to non-Elks giving them the rights and privileges to use the Club or Home is strictly in violation of not only Section 18, Article III, but also Section 14.130 of the Statutes.

10. *Employees – Non Discriminatory. *Taxes - MUST with hold asrequired. *Taxes - Federal & State Law identifies taxes. MUST with hold as required. Compensation – Fair and equal.Keep records of ALL payments. Compensation – Fair and equal. Keep records of ALL payments.

11. Cash Drawers: Recommended newDrawer after each shift accounted forby the Bartender and submitted forreview. Cash Drawers: Recommended new Drawer after each shift accounted for by the Bartender and submitted for review. Book Keeping- Verify Accountability ona Daily basis, if possible. If not ASAP. Book Keeping- Verify Accountability on a Daily basis, if possible. If not ASAP. End of Shift and Shift Reports- A tallysheet for each shift should be shouldUtilized, as well as the ‘Z’ tape. End of Shift and Shift Reports- A tally sheet for each shift should be should Utilized, as well as the ‘Z’ tape.

12. NOTE: Current categories have changed in the Accounting Manual. Please refer to new Categories. NOTE: This sheet is completed by the Book Keeper, or Club Manager, to verify integrity of each Daily drop and subsequent Deposit. Retained as part of the official record Club Management records.

13. Inventory Control and Usage Inventories are required to be performed immediately at theend of a Lodge Year, and should also be completed prior to thestart of a new month – or close thereof. This can help inInventory Control Management to avoid excess stock on hand.It can and also be utilized to verify if sales equal the usagepattern. Sample Inventory Sheet info and usage below. Inventories are required to be performed immediately at the end of a Lodge Year, and should also be completed prior to the start of a new month – or close thereof. This can help in Inventory Control Management to avoid excess stock on hand. It can and also be utilized to verify if sales equal the usage pattern. Sample Inventory Sheet info and usage below.

14. *Lodge vs Lounge: Not a competition but pricing needs to be adequate tomeet the anticipated budgetary income. Budgeted targets should beanalyzed no less than quarterly to determine adjustments as necessary.Additionally, a P&L statement should be reviewed monthly by ClubManagement. Cost of Sales review can be determined by comparing Salesto the purchases for sale (minus inventory on hand) utilizing sing the P&L.The Club Room should be self-sufficient. Report on the Lodge floor isrecommended. *Lodge vs Lounge: Not a competition but pricing needs to be adequate to meet the anticipated budgetary income. Budgeted targets should be analyzed no less than quarterly to determine adjustments as necessary. Additionally, a P&L statement should be reviewed monthly by Club Management. Cost of Sales review can be determined by comparing Sales to the purchases for sale (minus inventory on hand) utilizing sing the P&L. The Club Room should be self-sufficient. Report on the Lodge floor is recommended. *Lounge Safety/Regulations: Comply with all drinking laws, and checkID’s when required. Both for age and Membership. Beware of anyunexpected visits from those checking on our License. Monitor patrons,and use diligence in serving. Additionally make sure that the Bartendersare all in compliance with State Laws on the legality, or illegality, ofserving those intoxicated. An unhappy member today, is a member whomwill be back. Maintain the Lodge free of debris and maintain it clean andsafe. Inform Management of possible safety violations around thepremises. Repair all urgent repairs required. *Lounge Safety/Regulations: Comply with all drinking laws, and check ID’s when required. Both for age and Membership. Beware of any unexpected visits from those checking on our License. Monitor patrons, and use diligence in serving. Additionally make sure that the Bartenders are all in compliance with State Laws on the legality, or illegality, of serving those intoxicated. An unhappy member today, is a member whom will be back. Maintain the Lodge free of debris and maintain it clean and safe. Inform Management of possible safety violations around the premises. Repair all urgent repairs required. *Who is in Charge: The Bartender is protecting the Lodge, and is responsiblefor serving. They should be supported to ‘refuse to serve’ when required. *Who is in Charge: The Bartender is protecting the Lodge, and is responsible for serving. They should be supported to ‘refuse to serve’ when required.

15. Open Question Session. Please NO Lodge names or Numbers. We want this to be open and confidential. Thank you, and thank you for having attended this session.