1. CLUB TREASURER BASICS
District Training Assembly
2017

2. As Club Treasurer, you have an important role to help your club be financially stable

3. DUTIES Manage club funds: 1. Control of club funds
2. Collect dues and fees
3. Keep Board informed of the finances
4. Remit payments, may include Rotary Foundation & HRYF donations
Maintain Records:
1. Bank statements and reconciliations
2. Grant finances
Reporting:
1. Taxes: Federal, State, General Excise
2. Keep Board informed of the finances and budget comparisons

4. Financial Controls
Financial controls are highly suggested to help ensure that funds are managed properly and preclude misuse.
Require more than 1 signature on checks or have a disbursement authorization form approved by an officer for payment
Review bank statements before giving them to the treasurer
Reconcile bank statements monthly
Update signature cards at the bank for new officers
Close accounting records in a timely fashion
Submit tax forms in a timely fashion

5. Annual Requirements
Budget – approved by Board (ideally before 7/1)
IRS 990 – due by 11/15
All Clubs with gross receipts of $50,000 or less are required to file Form 990-N (electronic postcard)
Due 15th day of the 5th month after June 30
Send a copy to Mark Harbison at for grant qualification purposes
General Excise Tax (GET) as required by State Tax Department

6. General Excise Tax Requirements
Disclaimer: Please consult your tax advisor for guidance.
-Proceeds from fundraisers are subject to GET
-Collections for meals is not subject to GET, IF the club obtains an exemption from the State Tax office.
Response from Tax Office, Technical Section: “A nonprofit organization that has obtained an exemption from the general excise tax (GET) is exempt from paying the GET on income that is (1) derived from its activities that fulfill its exempt function, and (2) that do not have as a primary purpose the production of income. If the nonprofit organization obtained an exemption from the GET, and the meetings fulfill the organization's exempt function, the meal collections for the three situations would be exempt from the GET. “ Examples : 1)      Meal collections at a meeting and subsequently paid to the restaurant 2)     Meal collections in annual dues, subsequently paid to restaurants 3)      Meal collections that are higher than the restaurants cost, because it includes meeting expenses (ie speaker’s meal)
Apply for a General Excise Tax license:
General Excise Tax Requirements

7. Budget Templates
Budget template below available on rotary.org in the Treasurer’s Manual. QuickBooks for club accounting is easy to use and has a budget feature.
Budgeted income last year
Actual income last year
Amount under/over last year
Estimated income this year
OPERATIONS
Membership dues
Admission fees
Income from visitors
Other income
SUBTOTAL
CHARITABLE
Donations to club for projects
Club fundraisers
TOTAL INCOME
EXPENSES
Secretary's Office
Badges/engraving
Postage and post box

8. Budget Items 2017-2018 RI Invoice - $76.73 District Dues – $60.00
HRYF Club Dues - $200
District Assemblies (about $20-$40)
President’s Meeting (2018 Oahu) – (about $40) + airfare
Pre-PETS (2018 Oahu) – (about $45-$120) - airfare
PETS (San Jose airfare, registration, extra night) - $1,400 approx
PETS Hospitality (about $100)
District Workshops (PRLS or Master PRLS, Foundation, Membership Seminars)
RYLA
District Conference

9. Rotary Dues
RI Invoice: $76.73 annually for , with COL, Insurance and $12 for magazine. Due July 31 ($40.73) and Jan 31 ($36.00) to RI. New members prorated. Honorary magazine $12.
District Dues: $60.00 per active member annually) due July 1 ($30.00) and Jan 31($30.00) to District Treasurer, PO Box 3325, Honolulu, HI
Suggest that you send out the club invoice by June 1 and Dec 1 and have a due date of July 1 and January 1. You may want to include an “Optional” line for Rotary Foundation giving and HRYF ($40).

10. Rotary International Dues
RI dues are based on the members count as of 7/1 and 1/1 and cannot be adjusted. Very important to have the correct roster before those dates. RI invoices are ed to Club President, Secretary and Treasurer. Please ensure that the addresses are correct. The invoice can also be found on the rotary.org/myrotary website in the Club Administration section. A detailed listing of members is available. Payments can be made online with a credit card.

11. RI Dues – Where Does It Go?
Annual RI dues $60 (increasing $4 next year), approx:
$ 3 HR, Legal, Audit
$ 4 Finance
$ 5 Governance and Executive
$ 6 International Operations
$11 Messaging and Communications
$11 IT, Operations, Administration
$20 Programs and Member Services
$1.50 per member annually for Council on Legislation *
$0.43 per member annually for D&O/EPL insurance *
$2.80 per member annually for General Liability ins *
$12 annually for the Rotarian magazine
* Annual payments on only the July 1 invoice

12. District Website: rotaryd5000.org
What you can find on the district website:
Membership rosters
District dues invoice
District Chairs and Org Chart
Information on the Avenues of Service
Club Presidents and Meeting Locations
Events in the Calendar
Register for Events
Look for Rotarians in the Yellow Pages

13. District Website: rotaryd5000.org (ClubRunner)
Membership Information:
Add or terminate members
Update Member Profiles
Identify Officers and Club Chairs
Membership information uploads to Rotary International automatically (sometimes time delay) and the Invoice is based on the member roster.

14. Log in to rotaryd5000.org
Log in to the District’s website. Click on Member Login

15. Member Area
For First Time users or if you forgot your password, click on the “New and Existing…”, an will be sent to the address in the profile. Follow the instructions in the . Make sure the address is correct.

16. After Logging In, click on ”Member Area” to get to Admin Sitepages
To Add a Member:
Click on “For Clubs” , “Membership Lists”, “Add New Member”

17. Membership Types
The RI Bylaws and Standard Rotary Club Constitution provide for two types of membership: active and honorary. Only active members can hold office and vote on Rotary matters.
By amending the By-Laws, clubs may offer additional membership types such as:
Associate (no dues, no benefits of an Active member)
Corporate (membership in the individual’s name, not the entity)
Family membership (can be Active member with reduce dues)
Clubs and districts set their own policies about these members’ other financial obligations (club and district dues, meal costs, etc.), attendance requirements, and service expectations and reflect these policies in their bylaws
Note: Find the recommended Constitution and By-Laws at rotary.org and type Document Center in the search box.

18. Tips - Membership Rosters
Keep your roster up to date. RI will prepare invoices as of July 1 and January 1 and you are not able to adjust that number. If terminating any membership, best to do it by June 15 and Dec 15. Suggest sending the club invoices out no later than June 1 and December 1, with payment due dates of July 1 and January 1.
New members added after the RI invoice date will be prorated for dues at the RI next billing.
If adding a Rotarian, make sure you keep their same Rotary ID number to preserve their Paul Harris point history. You can add them to your roster from the RI website by doing a search from the Club Administration, Club & Member Data area. Click on “Add, edit or remove members” and then:
Search for an existing member.
Periodically, perform a synchronization from ClubRunner by clicking on “RI Member Synchronization”. This action compares the ClubRunner roster with the RI roster and lists those who are not on the RI website and also those on the RI website, but not in ClubRunner. Click on the link to add them to the site that is missing the listing. If you find a member with 2 RI numbers, they need to call RI to consolidate the profiles (toll free)
Ensure that the name on the RI records is exactly the same as ClubRunner’s records.

19. President & Office Resource Site Page
Find this link on right side of the Home Page. Find the District dues form here. There’s a calendar for important dates and the miscellaneous information is posted here. i.e.Powerpoints from seminars, etc.

20. District Dues Invoice– Input number of members
Rotary International District 5000
District Dues Invoice
Rotary Club of
________________________________________________________
Contact Name
Phone/
DESCRIPTION
AMOUNT
7/1/2017
Semi-Annual Dues (7/1/ /31/2017) Per Active Member:
$28.75
Enter Number of Active members as of 7/1/17 ->
Total District Dues:
$0.00
Please make check payable to Rotary International District 5000 for the total.

21. Download the ClubRunner App to your phone
The ClubRunner Mobile App is your key to connect to your ClubRunner website on the go! Free to download and use, this app will let you access the key info you need while you're on the go. Password protected just like your website, the ClubRunner Mobile app allows you to view your member directory, contact your members and executives, read the latest articles posted to your website, and even learn more about your upcoming events and speakers, right from your smartphone or tablet! 
To download the app from the Apple App Store or from Google Play, simply type in 'ClubRunner' in the search bar. The mobile app is compatible with all versions of the iPhone, iPad and iPod Touch sets that have iOS 8.0 or later and with versions of Anrdoids that are or better.

22. Foundation Grant Financial Requirements
Disbursement Requirements:
Do not disburse funds until your grant application is approved
Maintain separate grant bank accounts
Two (2) signatures required for disbursements.
Invoices and proof of payment required for all disbursements.
Proof of Expenditures:
Promptly deliver receipts for all expenditures to the Club Treasurer.
If there is a difference between the receipt and invoice amounts, prove documentation to the Treasurer
Retain account records in physical form and electronic form for seven (7) years from the date of Approval of the Final Report.
Monthly Reconciliation:
The District Grant Account and each Global Grant Account will be reconciled on a monthly basis by the Club Treasurer and a report of this shall be made to the Club President and President-elect

23. District Audit of Grant Records
If your club is selected to be audited, the following documents will be requested for the review by a member of the audit committee:
1.  The grant report showing the revenues and disbursements for the project
2.  Bank statements
3.  Cancelled checks
4.  Bank signature cards
5.  Check registers
6.  Invoices and receipts to support disbursements
7.  Bank reconciliations
8.  List of physical assets acquired for the grant projects, if any
9.  Report to district of misuse of funds, if any
The review is limited only to the transactions regarding the grant, and does not include the other operations and bank accounts of the club.

24. RI Website: rotary.org/myrotary

25. rotary.org - Sign In
Sign in with your address and password. “Register for an Account”, if you have never signed in or if you have entered the wrong sign-in info too many times. The User Name or Login password may be different from District’s website password. address is from the District’s website, unless you change it for RI. If your address changes, RI’s website needs to be updated separately.

26. Click on “Manage”
Go to “Club Administration” for Dues Invoice or Member Data.

27. RI Club Invoice in the “Club Administration” site page

28. Rotary Foundation Contributions
Forms and Foundation Reports can be found on the rotary.org website, under “The Rotary Foundation” tab. For forms, go to “Ways to Give”. Forms are on the bottom of the site page.
Individual contributions are submitted using The Rotary Foundation Contribution Form. Members can donate online.
If you send multiple donations together, complete a Multiple Donor Form.
Indicate gift designations (such as Polio Plus or Annual Fund- SHARE) and include all contributors’ names and membership numbers so that each receives proper acknowledgment, recognition, and a tax receipt, where appropriate.
In addition to monetary gifts, contributions can include stock, appreciated securities, life insurance policies, property, and bequests. Contact Planned Giving staff at Rotary headquarters or your international office for assistance in sending these types of contributions. See the Foundation’s Gift Acceptance Policy for more information.

29. Rotary Club Central Goals Sign up for Newsletters
rotary.org - Resources
Rotary Club Central Goals
Sign up for Newsletters
Get Membership and Foundation Reports
Find Projects and Ideas
Download Manuals, Documents
Find Global Rewards (Discounts for Rotarians)

30. District Website: rotaryd5000.org RI Website: rotary.org/myrotary
Resources & Reference
District Website: rotaryd5000.org
RI Website: rotary.org/myrotary
Club Secretary’s Manual or Treasurer’s Manual
Be a Vibrant Club: Your Club Leadership Plan
Standard Rotary Club Constitution
Recommended Rotary Club By-Laws
Shop.rotary.org (for supplies)
zone2526.org

31. District Resources for 2017-2018
District Governor Nalani Flinn
District Governor Elect Win Schoneman
Chief of Staff Yolette Nishimoto
District Secretary Sandy Matsui
District Treasurer Naomi Masuno

32. Mahalo!