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Treasurer's_Handbook_-_April_2009

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                            A

 Treasurers’ Handbook

                                       APRIL 2009




OAKE Treasurers’ Handbook April 2009                Page 1 of 19
                          TABLE OF CONTENTS




1.     Overview .............................................................................. page 3
       Duties
       National Timeline
       OAKE Membership
       The Fiscal Report
       Non-Profit Status
       Who to Contact
       The Bottom Line

2.     Instructions for Completing the Annual Fiscal Report ........ page 5

3.     IRS 1099-MISC Filing Instructions ..................................... page 9

4.     Treasurer Resource Area ...................................................... page 13
       Division Summary Report (SAMPLE)
       CPA Letter (a copy of the original can be downloaded online)
       Sample Workshop Budgeting Worksheet
       Sample Clinician Contract/Agreement (a copy of the original can be downloaded online)
       Sample Expense Request Form




OAKE Treasurers’ Handbook April 2009                                                      Page 2 of 19
                         O A K E: Treasurers’ Handbook - April 2009

         Division and Chapter treasurers are an integral link in the organizational structure of
OAKE. As Treasurer, much is asked of you and your time and many people rely on your efforts.
Your individual and collective contributions affect all levels of our organization, from local to
regional to national, and cannot be overlooked or underestimated. This handbook is offered in an
effort to help guide and support treasurers at all levels of OAKE.
         Your job as treasurer is to create a clear, easy to follow trail in an organized notebook to
pass on to the next treasurer. Develop a timeline aimed specifically at your Chapter’s needs and
adjust the timeline as you learn more about the details of your job. ―Leave the camp site better
than you found it.‖

DUTIES/RESPONSIBILITIES
  1. Collect OAKE membership dues, Division/Chapter workshop fees, and any additional
      funds that your Division/Chapter receives from fundraisers, grants, or donations.
  2. Keep accurate records of attendance and money collected for each Division/Chapter
      workshop, event, or activity.
  3. Promptly make bank deposits and disperse funds according to the needs and activities of
      the Division/Chapter. (It is very important to submit OAKE membership dues that you
      collect to the OAKE National Office as soon as possible)
  4. Maintain current and accurate records of the Division/Chapter’s financial status.
  5. In order to conduct OAKE business, all treasurers are required to maintain direct, year-
      round Internet and E-mail access.
  6. CHAPTERS: Submit a financial report to your Division treasurer prior to June 30th. [If
      you will not meet this deadline, please contact the OAKE Treasurer to request an
      extension.]
  7. DIVISIONS: Submit all of your chapter fiscal reports, your divisional fiscal report, and
      your divisional summary to the National Treasurer prior to July 31st. [If you will not
      meet this deadline, please contact the OAKE Treasurer to request an extension.]
  8. Attend the Annual Treasurers’ Meeting at the OAKE National Conference or send a
      proxy.
  9. NEW: beginning with the 2008-2009 Fiscal Year, Fiscal Reports will require that a
      copy of a written contract for all clinicians be included. A sample contract is
      included in the Treasurers Resource section of this handbook. Divisions/Chapters
      are asked to begin phasing this into practice now and to include contracts with this
      Fiscal Report, if possible. Please feel free to contact the National Treasurer with any
      questions and for assistance with this.
  10. NEW: File a 1099-MISC for any clinician/contractor paid $600 or more during a
      calendar year.

NATIONAL TIMELINE
     January 31  Send 1099-MISC to all contractors from the previous year earning $600 or
                 more.
     February 28 Send 1099-MISC and 1096 to IRS
     Spring      Attend the Treasurers Meetings at the OAKE National Conference (or
                 send a proxy).
     June 1      Beginning of Chapter reporting year.



OAKE Treasurers’ Handbook April 2009                                                      Page 3 of 19
       June 30      CHAPTERS: Year-end Fiscal Report is due to your Division Treasurer.
                    Send the Affiliated Chapter Dues to OAKE National Office for the new
                    fiscal year.
       July 1       Beginning of OAKE fiscal year.
       July 31      DIVISIONS: Chapter Fiscal Reports are due to the National Treasurer.
                    Divisional Summaries and the Division Annual Fiscal Reports are due to
                    the National Treasurer.
       September 15 Date to meet all requirements of the OAKE Bylaws to maintain status as
                    ―Good Standing‖

OAKE MEMBERSHIP
It is always a good idea to have plenty of OAKE membership forms on hand at Division/Chapter
meetings and workshops. OAKE membership forms are updated periodically and new forms
may be downloaded from the website or requested by contacting the OAKE National Office.

   REMINDERS!
    ―Chapter Only‖ membership fees are no longer permitted, OAKE Membership with local
     chapter affiliations only.
    All chapters must offer reduced workshop fees to all OAKE members.
    If OAKE membership dues are paid at the Division/Chapter, please immediately forward
     the dues to the OAKE National Office.

CERTIFICATE OF INSURANCE
Divisions/Chapters should contact the National Office when asked for proof of insurance and a
Certificate of Insurance can be obtained for you. Please plan in advance.

501(c)(3) STATUS
OAKE and all its Divisions and Chapters have been granted 501(c)(3) status by the IRS. All
Divisions/Chapters are use the same Federal Tax ID Number. Please see the letter explaining this
in the Treasurer’s Resource section of this handbook. Any Division/Chapter requiring a copy of
the OAKE 501(c)(3) Letter of Determination should contact the National Office. Please plan in
advance.




OAKE Treasurers’ Handbook April 2009                                                 Page 4 of 19
ANNUAL FISCAL REPORT
It’s important to fill out the Annual Fiscal Report completely and accurately. Some things that you can do
throughout the year that will help later on are:

    1.   Keep accurate records for each workshop, activity, or event sponsored by the Division/Chapter.
         Pertinent information might include:
              - An accurate record of the number of attendees at all Division/Chapter workshops (including
                  members and non-members).
              - An accurate account of all monies that were collected by the Division/Chapter – workshop fees,
                  donations, grants, income from items or materials sold by the Division/Chapter.
                         i. Software that can be used: Money, Quicken, Quickbooks
                       ii. A sample Excel worksheet that can be used is available from the OAKE Treasurer
              - A complete listing of the clinician’s fees and expenses for each workshop/conference.
              - A copy of all clinician contracts (a sample contract is available from the OAKE Treasurer)
              - A complete list of all Division/Chapter expenses for the fiscal year.
    2.   Maintain accurate and up-to-date records of the Division/Chapter’s bank account(s) and financial activity.
         Keep in a file:
              - Bank statements and cancelled checks.
              - An adequate supply of checks and deposit slips to carry on the business of the Division/Chapter.
              - A copy of the fiscal reports and bank statements submitted to the Division and/or National
                  Treasurer.
    3.   Keep a record of reimbursements given for all Division/Chapter expenses. You might find it helpful to
         design a Division/Chapter reimbursement form to make the information you need easily recorded.
              - The person’s name requesting reimbursement.
              - The date and the reason for the reimbursement.
              - An itemized list of the items or services purchased.
              - A receipt(s) for the items/services being reimbursed.
    4.   Keep accurate and updated information about the Division/Chapter, including:
              - Current addresses, telephone numbers, and e-mail addresses for all members.
              - Notify the OAKE National Office of above changes as well as changes in leadership.

NON-PROFIT STATUS
OAKE is a non-profit organization as described in the Internal Revenue Code 501(c)(3). This means that OAKE is a
public supported-private foundation that can accept donations and those donations are tax-exempt. Each Division
and Chapter falls under the umbrella of OAKE and the 990 filed annually by OAKE’s CPA. The proper Federal
Identification Number (FIN) for all Chapters and Divisions is the one used by OAKE. Please see CPA letter in the
resource section of this handbook and in the website download section for further clarification. The OAKE FIN is
pre-printed on the annual fiscal report forms. If a Division or Chapter has an three-year average of gross receipts of
$25,000 or greater, an additional IRS form must be completed. The OAKE CPA will complete this form for the
Chapter/Division involved. The OAKE National Office will coordinate the information needed by the CPA and
must receive your annual fiscal report and bank statements no later than June 30 th. You need also to submit copies of
your report to your Division Treasurer.

SALES TAX
Sales Tax regulations are not covered by the IRS. Each state has its own set of laws. Whether or not purchases may
be made sales tax free, is determined by each state’s individual interpretation of our tax status. The rules and fees
associated with applying for sales tax exemption vary significantly from state to state. If a Division or Chapter sells
items, it MUST contact the OAKE National Office to learn of the sales tax requirements for their respective states.

WHO TO CONTACT?
Communication is vital to our organization. If you have a question, PLEASE ASK!! Chapter Treasurers may contact
other Chapter Treasurers, their Division Treasurer, or the National Treasurer.

THE BOTTOM LINE
As members and officers of OAKE, we are in this together. We are all bound by the common belief that music is
important and essential to human development. Furthermore, we believe that the Kodály philosophy is the means by
which to address this need. What we have and what we do with what we have affects all of us. We must work
together and support each other at all levels of OAKE.


OAKE Treasurers’ Handbook April 2009                                                                       Page 5 of 19
                        Instructions for Completing the Annual Fiscal Report

An annual fiscal report is required from all OAKE Divisions and Chapters at the end of each report or fiscal year.
The information requested for the fiscal report corresponds to the IRS Form 990 that must be submitted annually by
OAKE. Additionally, the data from this report is essential for determining and maintaining OAKE’s non-profit
status and liability insurance coverage. It is, therefore, very important that the information provided by each
Division or Chapter in its report is accurate and complete.

The fiscal year for OAKE is July 1 through June 30. Please note that the Chapter reporting year is June 1 through
May 31. Please follow these instructions for filing your Division/Chapter annual fiscal report.

INSTRUCTIONS This report is available from the national treasurer as a ‘form’ where you fill in the
information directly on the form, the math is automatically completed for you, and the report’s formatting is
maintained for you. This report can be downloaded from the OAKE Website Members Only Download
Section or requested from the National Treasurer.

Division/Chapter – Enter your organization’s name here

ASSETS/ACCOUNTS BEGINNING BALANCE

1. Checking Account Beginning Balance
         Enter the balance of the Division/Chapter checking account as recorded on the date of the beginning of the
         fiscal/report year. Normally this will match the ending balance on your previous year’s report, plus or
         minus any outstanding withdrawals or deposits.
2. Savings Account/CD Beginning Balance
         Enter the balance of any savings accounts, money market accounts, or CD’s as recorded at the beginning of
         the fiscal year. Normally this will match the ending balance on your previous year’s report, plus or minus
         any outstanding withdrawals or deposits.
3. TOTAL BEGINNING BALANCE
         Add lines 1 + 2 and enter the amount.

INCOME

4. Conference/Workshop Fees
         Enter the amount of money your Division/Chapter received from registration fees paid by those attending
         workshops or conferences sponsored by your Division or Chapter.
5. Grants/Donations
         Enter the amount received from grants and/or donations and specify source. Do not include the OAKE
         Grant here however; include that on line #8.
6. Earned Interest
         Enter the sources and amounts of additional income received from interest.
7. Fund Raising
         Enter the amount received from sales, concerts, and other activities and specify.
8. OAKE Bonus/Grant
         Enter OAKE bonus and grant here.
9. OAKE Membership Dues
         Enter any OAKE membership dues collected (this amount must match line 18).
10. Other Income
         Enter the amount received from other sources and specify. Include sales tax collected here.
11. TOTAL INCOME
         Add lines 4-10 and enter the sum.

IMPORTANT!!! To ensure that your Division or Chapter is exempt from filing an income tax return, your
Division/Chapter’s gross receipts (total income – line 11) SHOULD NOT exceed $25,000 annually. If your
gross receipts are $25,000 in any fiscal year, you must alert the OAKE National Office and the OAKE
Treasurer.




OAKE Treasurers’ Handbook April 2009                                                                    Page 6 of 19
EXPENSES

12. Conference/Workshop Expenses
         Enter the amount of all conference/workshop expenses. This includes:
              - Clinicians’ honorarium and travel expense.
              - Printing costs for conference/workshop programs or handouts.
              - Postage and advertisement costs for the event.
              - Facility rental and custodian fees.
13. Grants/scholarships/contributions given by the Division/Chapter
         Enter the amount and recipient for any grant/scholarship/contribution given by your Division/Chapter to
         financially aid an individual or organization and specify.
14. Bank Charges
         Enter service fees and any other bank expenses.
15. OAKE Affiliation Fee
         Enter OAKE Affiliation Fee [reminder: due to OAKE National Office July 1] (Chapters Only).
16. Sales
         Enter expenses incurred from any fund-raising activity.
17. Operating Expenses
         Enter amounts spent for printing, mailing, office supplies, telephone, etc.
18. OAKE Membership Dues
         Enter the amount collected and sent to the OAKE National Office (this amount must match line 9).
19. Other Expenses
         Enter expenses not listed in lines 12-18 and specify. Include sales tax remitted here.
20. TOTAL EXPENSES
         Add lines 12-19 and enter amount.
21. NET GAIN/LOSS (subtract line 20 from line 11)
22. ENDING BALANCE (Add line 21 to line 3)

ASSETS/ACCOUNTS ENDING BALANCE

23. Checking Account Ending Balance
         Enter the balance of the Division/Chapter checking account as recorded on your latest bank statement.
24. Outstanding Checks
         Enter any outstanding checks not listed on your latest bank statement.
25. Bank Deposits
         Enter any deposits not listed on your latest bank statement.
26. Savings Account/CD Ending Balances
         Enter amounts on your latest statements.
27. TOTAL ENDING BALANCE
         Add lines 23-26 and enter amount. Normally this line will match Line 22.

ADDITIONAL INFORMATION

28. Other Assets
          Enter the value of all other assets such as petty cash, securities, items for sale, or office equipment.
29. Are all Division/Chapter officers current members of OAKE?
          PLEASE NOTE: According to the OAKE Bylaws:
          ―…all Division/Chapter board officers are required to be members of OAKE‖ (Articles X, Section 2aii and
          XI, Section 4b).
30. During the fiscal year just completed, did your Division/Chapter participate in activities on behalf of any
    political candidate?
          PLEASE NOTE: According to OAKE Bylaws:
          ―…the corporation shall not participate in, or intervene in political campaign on behalf of, or in opposition
          to, any candidate for public office‖ (Article VIII, Section 10a)
31. List the Division/Chapter treasurer for the fiscal report year just completed.
32. List the Division/Chapter treasurer for the fiscal report year just beginning.

BANK STATEMENTS COVERING THE END OF YOUR REPORTING PERIOD MUST ACCOMPANY
YOUR REPORT. (If your bank does not issue statements as of the end of the month, please ask them to do
so.)
OAKE Treasurers’ Handbook April 2009                                                                       Page 7 of 19
EFFECTIVE WITH FISCAL YEAR 2008-2009, A COPY OF A WRITTEN CONTRACT FOR ALL
CLINICIANS MUST ACCOMPANY YOUR REPORT. DIVISIONS/CHAPTERS ARE ASKED TO BEGIN
PHASING THIS INTO PRACTICE NOW AND TO INCLUDE CONTRACTS WITH THIS FISCAL
REPORT, IF POSSIBLE.

ALL CHAPTERS WILL SEND THEIR FISCAL REPORTS TO THEIR DIVISION TREASURER FOR REVIEW
ON OR BEFORE JUNE 30th. If you will not meet this deadline, please contact the OAKE Treasurer to request
an extension.

ALL DIVISION TREASURERS WILL SEND THEIR FISCAL REPORT, THE DIVISION SUMMARY AND
THE CHAPTER FISCAL REPORTS TO THE OAKE TREASURER ON OR BEFORE JULY 31 st. If you will not
meet this deadline, please contact the OAKE Treasurer to request an extension. (Be sure to make copies of all
reports to keep in your own files.)

DIVISIONS ONLY

DIVISION SUMMARY REPORT
       Complete this report using amounts shown on the Chapter and Division Reports. Additional columns may
       be added.
STATEMENT REGARDING THE ACCUMULATION OF ASSETS
       In order to maintain a non-profit status, OAKE and its Divisions are required to disburse unrestricted funds
       within a reasonable time period. Therefore, each Division must provide a brief description outlining the
       purposes (projects, activities, scholarships, conferences, workshops, etc.) for which the remaining assets
       (see ASSETS ENDING BALANCE, line 27) in your account will be used. These purposes can be ongoing
       and funds can be carried over to the next fiscal year. However, it is necessary that this documentation is
       provided to show that the funds remaining in the Division account are designated for specific purposes. The
       ending total of this list must equal the amount shown on line 27. If funds allow, restricted reserves equal to
       one year’s expenses should be allocated first.

         On a separate sheet of paper, list each project, activity, etc. and the amount to show how your Division
         intends to use the remaining assets in your account.


Questions? Contact:        Greg Williams, OAKE Treasurer
                           3 Meadow Lane
                           South Hadley, MA 01075
                           greg.allen.williams@gmail.com
                           413.540.1952 (phone/fax)




OAKE Treasurers’ Handbook April 2009                                                                     Page 8 of 19
IRS 1099-MISC Filing Instructions for OAKE Divisions & Chapters
                                         January 2008

                                Original Info Extracted From:
                2007 Instructions for Form 1099-MISC (Revised April 2007)
                       (www.irs.gov/instructions/i1099msc/index.html)
                                             and
              2007 General Instructions for Forms 1099, 1098, 5498, and W-2G
                     (http://www.irs.gov/instructions/i1099gi/index.html)

                    Need Help? Information Reporting Customer Service Site
If you have questions about reporting on Forms 1096 or 1099-MISC, you may call a toll-free
number, 1-866-455-7438. You may still use the original telephone number, 304-263-8700 (not
toll free). For TTY/TDD equipment, call 304-267-3367 (not toll free). The hours of operation for
the call site are Monday through Friday from 8:30 a.m. to 4:30 p.m., Eastern time.

When to file a 1099-MISC. If the following four conditions are met, you must generally report a
payment as nonemployee compensation.
    You made the payment to someone who is not your employee
      (clinician/conductor/presenter/etc.);
   
      government agencies and nonprofit organizations);
   
      corporation; and
                             the payee of at least $600 during the year.

Filing Info
        If you must file a 1099-MISC with the IRS, you must send a Form 1096 as the transmittal
        document. Specific instructions for completing Form 1096 are included on the form.

Forms and Publications By U.S. Mail
      You can order, FOR FREE, the current year tax Form 1099-MISC and Form 1096 and
      their related publications for delivery by U. S. mail online at www.irs.gov. Click on
      ―Charities & Non-Profits‖, on the left side under ―IRS Resources‖ click ―Forms &
      Publications‖, and near the bottom under ―Order‖ click ―Forms and Publications by US
      Mail‖. If you cannot locate a tax product call 1-800-829-3676 to place your order.

       You will receive two copies of any form that you order and one copy of any publication.
       (If you need more than the quantity allowed with this service, please call 1-800-829-3676
       to place your order.) Applicable instructions are automatically added to all forms orders,
       but are not available to order separately. When you have finished selecting items, you
       may proceed to checkout.


OAKE Treasurers’ Handbook April 2009                                                  Page 9 of 19
Keeping copies.
      Generally, keep copies of information returns you filed with the IRS or have the ability to
      reconstruct the data for at least 3 years, although 5-7 years is often recommended.
Shipping and mailing.
      Send the forms to the IRS in a flat mailing (not folded). Postal regulations require forms
      and packages to be sent by First-Class Mail.
Due dates.
    Mail Copy B & 2 of this form to the recipient by January 31.
    Mail Copy A of this form with the IRS by February 28.
    Mail Copy 1 of this form to your state revenue service, if required (see list at end or
      contact OAKE National Office to determine if you must file with your state).
    Mail a photocopy of this form to the OAKE Treasurer with your annual fiscal report.

   You will meet the requirement to file if the form is properly addressed and mailed on or
   before the due date. If the regular due date falls on a Saturday, Sunday, or legal holiday, file
   by the next business day. A business day is any day that is not a Saturday, Sunday, or legal
   holiday.

Where to file.
     All 1099-MISC information returns will be filed with only two Internal Revenue Service
     Centers addresses:
               Internal Revenue Service Center, Austin, TX 73301
               Internal Revenue Service Center, Kansas City, MO 64999
     See below to determine where to mail it to.

                                                                                  Use the
                                                                                 following
  If your principal business, office or agency, or legal residence in the         Internal
                   case of an individual, is located in                           Revenue
                                                                               Service Center
                                                                                  address
                                     ▼                                               ▼
Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia,
Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire,            Austin, TX
New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania,               73301
Rhode Island, Texas, Vermont, Virginia, West Virginia
Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois,
Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri,
                                                                                 Kansas City,
Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South
                                                                                  MO 64999
Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin,
Wyoming


OAKE Treasurers’ Handbook April 2009                                                    Page 10 of 19
                                 Filing in the Form Information

Do review the publication directions, but here are the basics.
    Do not enter 0 (zero) or ―None‖ in money amount boxes when no entry is required.
    Do not enter number signs (#)—RT 2, not Rt. #2.

Payer’s name, address and phone. Your Division or Chapter Name on line #1, Organization of
American Kodály Educators on line #2, then your address and phone

Recipient name. Show the full name and address in the section provided on the information
return. If a single payment has been made to more than one recipient or the account is in more
than one name, show on the first name line the name of the recipient whose TIN/SSN is first
shown on the return. You may show the names of any other individual recipients in the area
below the first line, if desired.
        Limited liability company (LLC). For a single-member LLC, enter the individual's
        name only on the first name line and the LLC's name on the second name line. For the
        TIN, enter the individual's SSN (or EIN, if applicable). If the LLC is a corporation,
        partnership, etc., enter the entity's EIN.

Payer’s Identification Number.
      For all OAKE Divisions/Chapters, this is the OAKE Federal Identification Number that
      is on each year’s fiscal report. It is 39-1259788 – do not use any other number.

Recipient’s Identification Number.
       For OAKE it will usually be someone’s social security number (SSN). This is used to
       associate and verify amounts you report to the IRS with corresponding amounts on tax
       returns. Therefore, it is important that you furnish correct names, social security numbers
       (SSNs), for recipients on the forms sent to the IRS. You should request a SSN on the
       contract you enter in with between the Division/Chapter and the individual.
           TIP: If the recipient does not provide an identification number (IN), leave the box for
           the recipient's identification number blank on the Form 1099-MISC. Only one
           recipient IN can be entered on the form.

Boxes 1-6 and 8-18.
       This will almost always be left empty by OAKE Divisions/Chapters. Boxes 16–18 and
       Copies 1 and 2, are provided for your convenience only and need not be completed for
       the IRS.

Box 7. Nonemployee Compensation
       Enter nonemployee (clinician/conductor/presenter/etc.) compensation of $600 or more.
       Include honorariums, fees, commissions, and awards for services performed, as well as
       any other forms of compensation for services performed for your Division/Chapter by an
       individual who is not your employee.
           Exceptions. Do not report in box 7, nor elsewhere on Form 1099-MISC, travel or
           auto allowance.
OAKE Treasurers’ Handbook April 2009                                                  Page 11 of 19
State Filing Requirement Information for 1099-MISC from OAKE National Office

                                   1099 - State Mailing Addresses

Arkansas                                             New Jersey
Revenue Commissioner                                 State of New Jersey
PO Box 3278                                          Division of Taxation
Little Rock, AR 72203                                Revenue Processing Center
                                                     Gross Income Tax
Arizona                                              PO Box 248
No need to send if no AZ taxes withheld              Trenton, NJ 08646-0248

California                                           New York
Not required by the state.                           No need to send if no NY taxes were withheld.

Connecticut                                          North Carolina
Department of Revenue Services                       No need to send if no NC taxes were withheld.
Taxpayer Services Division
25 Sigourney Street                                  North Dakota
Hartford, CT 06106-5032                              State Tax Commissioner
                                                     State Capitol
Illinois                                             600 East Boulevard Avenue
Not required by the state.                           Bismarck, ND 58505-0599

Indiana                                              Ohio
Indiana Department of Revenue                        Not required by state.
100 North Senate Avenue
Indianapolis, IN 46204                               Texas
                                                     Not required by state.
Maine
Maine Revenue Services                               Vermont
24 State House Station                               Vermont Department of Taxes
Augusta, ME 04333-0024                               109 State Street
                                                     Montpelier, VT 05609-1401
Maryland
Comptroller of Maryland                              Virginia
Revenue Administration Center                        Virginia Department of Taxation
Taxpayer Service Section                             Customer Service Section
Annapolis, MD 21411                                  PO Box 1115
                                                     Richmond, VA 23218-1115
Massachusetts
Commonwealth of Massachusetts
Department of Revenue
PO Box 7010
Boston, MA 02204

Minnesota
No need to send if no taxes were withheld

Nebraska
No need to send if no taxes were withheld



OAKE Treasurers’ Handbook April 2009                                                    Page 12 of 19
   Treasurers’ RESOURCES




OAKE Treasurers’ Handbook April 2009   Page 13 of 19
                                           DIVISION SUMMARY REPORT
                                                   SAMPLE

       Directions:

       Complete this report using amounts shown on the Chapter and Division Reports. Additional
       columns may be added.

       A preformatted Microsoft Excel Worksheet for this report can be requested from the National
       Treasurer.

       OR…

       Treasurers may use the example below to create their own report.

                                 Division Summary for Fiscal Year July 1, 2006 to June 30, 2007

                                   Chapter A       Chapter B      Chapter C       Chapter D       Chapter E      Division
                                     Name            Name           Name            Name           Name           Name
Beginning Assets (line 3)

Income:
Workshop Fees (line 4)
Grants/Donations (line 5)
Other (total lines 6-10)
        Total Income (line 11)

Expenses:
Workshop Expense (line 12)
Grants/Contributions (line 13)
Other (total lines 14-19)
      Total Expenses (line 20)

Net Gain/Loss: (line 21)

Ending Assets: (line 22)

Division Treasurer Signature_________________________________________________________Date______________




       OAKE Treasurers’ Handbook April 2009                                                             Page 14 of 19
                             A LETTER FROM THE OAKE CPA
                        (a copy of the original can be downloaded online)

October 30, 2002




To All Chapter & Division Treasurers:

The Organization of American Kodály Educators (OAKE) files with the Internal Revenue
Service annually Federal Form 990. Form 990 is the Return of Organization Exempt From
Income Tax. The Internal Revenue Code Section that OAKE falls under is Internal Revenue
Code Section 501(c)(3).

The national organization uses the Federal ID# 39-1259788 for all of its income tax dealings
with the IRS. The organization also uses a June 30 fiscal year.

The chapters and divisions are exempt from filing their own return if their gross receipts are
under $25,000. All chapters and divisions fall under the national office’s Federal ID number and
the IRS code.

Sincerely yours,

FIEBIGER, SWANSON, WEST & CO.


Roland E. Swanson, CPA




OAKE Treasurers’ Handbook April 2009                                                 Page 15 of 19
                                  WORKSHOP BUDGETING

                                         SAMPLE


                             Expenses      Income

Clinician fee                $_______      $_______    Workshop fees

Clinician Housing            $_______      $_______    Grant from Division

Clinician Transportation     $_______      $_______    Chapter Treasury

Handouts                     $_______      $_______    Donations

Space (rental fee)           $_______      $_______    Other

Refreshments                 $_______

Other                        $_______

Total                        $_______      $ _______   Total


                               Total Expenses   = Total Income

                                                                             Pcw: 3/7//05




OAKE Treasurers’ Handbook April 2009                                          Page 16 of 19
                  OAKE/DIVISION OR CHAPTER NAME CLINICIAN AGREEMENT

                                                  SAMPLE

                              Users should personalize all information that is in blue.
            Specific clinician and Division/Chapter responsibilities should also be personalized to the
                                                     situation.
                         Items in bold should not be deleted from any contract agreement.

Name                                                                 Social Security #

Address                                               City                          State           Zip

Phone                                  Fax                           E-mail _

        THE CLINICIAN’S duties are to prepare and present a workshop for DIVISION/CHAPTER
               NAME titled WORKSHOP NAME. The workshop shall begin on DATE at TIME and
               continue as scheduled until TIME. The President and the Clinician shall collaborate and
               arrange the workshop schedule. Additional duties may be added here…
        OAKE/DIVISION OR CHAPTER NAME SHALL compensate the Clinician with an
               honorarium in the amount of $000.00. Further, OAKE/DIVISION OR CHAPTER
               NAME shall:
               1. purchase, with collaboration between the Clinician and the President, and no later
                   than six weeks prior to the workshop, a round-trip coach airfare from an appropriate
                   airport to AIRPORT NATE as most appropriately fits the workshop and
                   transportation schedule on ARRIVAL DATE and DEPARTURE DATE (unless the
                   clinician drives to the workshop in which case the clinician shall be compensated @
                   $0.45 per mile),
               2. provide the Clinician, $000.00 for costs of meals, ground transportation to and from
                   the AIRPORT NATE and any other incidental expenses, OR…
                   provide the Clinician up to $000.00 for costs of meals, ground transportation to and
                   from the AIRPORT NATE and any other incidental expenses,
               3. provide a hotel room at the HOTEL NAME AND LOCATION for ONE night(s) at
                   no charge to the Clinician, (DAY OF WEEK through DAY OF WEEK nights, check
                   in on ARRIVAL DATE and check out on DEPARTURE DATE), and
               4. obtain the agreed upon handout copies, provide an accompanist, and arrange for
                   workshop facilities for the presentation.
               5. Additional duties may be added here…
        IT IS AGREED that the Clinician shall retain receipts to submit to the Treasurer for all personal
               expenses agreed upon for reimbursement. be responsible for paying (ex. the costs of
               individual meals, ground transportation, and expenses (other than airfare) OR…, thereby
               eliminating any necessity to present receipts to the Treasurer.



        OAKE Treasurers’ Handbook April 2009                                                   Page 17 of 19
IT IS AGREED that the Clinician shall be responsible for paying the costs of individual meals,
       ground transportation, and expenses (other than airfare), thereby eliminating any
       necessity to present receipts to the Treasurer.
HANDOUT DEADLINE: DATE. (If the originals of the clinician’s handouts are not available
       by the deadline, then the clinician must furnish NUMBER copies at the workshop and
       will not be reimbursed for the printing.)
IT IS ALSO AGREED neither this agreement nor any interest herein shall be assigned or
       transferred by the director to any party or parties without the written consent of
       OAKE/DIVISION OR CHAPTER NAME.
IT IS ALSO AGREED that the Clinician is an independent contractor and not an
       employee of OAKE/DIVISION OR CHAPTER NAME. Therefore,
       OAKE/DIVISION OR CHAPTER NAME shall not provide any worker’s
       compensation, unemployment or other insurance for the Clinician and shall not
       withhold nor pay any related income taxes. IRS regulations require, however, that
       OAKE/DIVISION OR CHAPTER NAME submit appropriate forms to the U.S.
       Internal Revenue Service that report the amount of the honorarium.
HANDOUT DEADLINE: DATE. (If the originals of the clinician’s handouts are not available
       by the deadline, then the clinician must furnish NUMBER copies at the workshop and
       will not be reimbursed for the printing.)
IN WITNESS whereof, OAKE/DIVISION OR CHAPTER NAME and the Clinician have
executed this agreement as signed below:

By:                                                By:
       Clinician                       Date               Division/Chapter      Date
                                                          Officer’s Name
                                                          or Position


Please sign and return original contract to:
Division/Chapter Officer’s Name, Position
Address

              A copy of all contract agreements must be forwarded to the OAKE
                                          Treasurer
        with Annual Division/Chapter Fiscal Reports effective Fiscal Year 2008-2009.




OAKE Treasurers’ Handbook April 2009                                                Page 18 of 19
                              SAMPLE EXPENSE REQUEST FORM



                          REQUEST FOR PAYMENT/REIMBURSMENT

                                             Remit to:
                                         Treasurer’s Name
                                        Contact Information

   Send Payment/Reimbursement to:
Name                                                               Treasurer’s Use Only
Address                                                            Date Paid
City                                                   Check #                   Amount $
ST      Zip             Date
Phone (         )         -



Briefly list and describe expense(s). If it is a reimbursement, please attach all receipts.




                                                               Total Request: $

Authorizing Signature :




OAKE Treasurers’ Handbook April 2009                                                      Page 19 of 19