4 Systems Accounting & Membership Computer Requirements. 1 Support Program Background Information. 2-4 Objectives of the Support Program

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1 SECTION PAGES 129 Instructions for Preparing Schedule G 129a a & b 133c U.S. Tax Form 990, Schedule G Instructions for Preparing Schedule D US.S Tax Form 990, Schedule D 72 & a U.S. Tax Form 990, Schedule L 73 & a U.S. Tax Form 990, Schedule M 74a-b U.S. Tax Form 990, Schedule N U.S. Tax Form 990, Schedule O 141 Instructions for Preparing Schedule R 76a a-b U.S. Tax Form 990, Schedule R U.S. Tax Form 990, Schedule J 4 Systems Accounting & Membership Computer Requirements 1 Support Program Background Information 2-4 Objectives of the Support Program 5-6 Deleted pages 5 Fraternal and Charitable Fundraising Activities 1-2 General Order No. 1 Fundraising Section Excerpt 3 Sample Charity Activity Event Form 4 Instructions for completing Shrine Charity Activity Form 5 Chairman of the Board of Trustees Fundraising Approval Letter 6 Sample Request for Approval of Fundraising Event 7 Sample Interim Reporting of Transportation Fund Activity 8 Charitable Fundraising Approval and Reporting 9 Standing Resolution - Fundraising Evaluation Committee 10 Third Party Fundraising Request Approval Form Updated MAY 2014 iii

2 SHRINERS INTERNATIONAL ACCOUNTING AND FINANCIAL REPORTING REQUIREMENTS FOR SHRINE TEMPLES The bylaws of Shriners International, an Iowa Corporation, contain various requirements as to accounting and financial reporting. This addendum has been prepared to supplement the bylaws requirements. Because of their numerous and diverse activities, many questions confront temples concerning accounting requirements. The American Institute of Certified Public Accountants Industry Audit and Accounting Guide "Not-for-Profit-Entities contains comprehensive guidelines to accounting and reporting practices for fraternal organizations. All funds under the control of the temple, charitable or otherwise, and all activities, including circuses, and all funds and activities of the units of the temples, should be included in the temples' financial statements. When the corporation is a separate legal entity, such as a temple holding corporation, the financial statements should be presented in a combining format which shows in columnar form the separate entities and then presents a combined total. Temple units are not permitted to maintain funds which are not under the control of their temples. In certain cases, such as where the units maintain records and do not keep them at the temple office, the independent accountant may not believe, from a practical standpoint, that he is in a position to audit/review the funds. In such cases, the temple's financial statements should be prepared without the units' funds. Appropriate disclosure that such funds exist and are excluded should be contained in the notes to the financial statements. Even though such funds may be excluded from the temple's audited/reviewed financial statements, such funds must be included in the temple's annual reports to the Internal Revenue Service. The accrual basis of accounting is required for all temples. Financial statement formats with sample notes to financial statements and examples of supplementary financial information are included on pages These formats are required to be followed by all temples. More important aspects of such are as follows: 1. The financial statements and notes should be comparative and present financial information for two years. 2. The financial statements should be presented in a combined format to reflect all of the financial activities of the temple including all fundraising activities, charitable funds, and financial information of separately incorporated entities such as temple holding corporations. Updated MAY

3 3. Supplementary financial information should reflect all activity of individual restricted funds (including the Shrine Hospital Patient Transportation Fund). 4. Supplementary financial information should include details of all fundraising activities segregated into charitable and fraternal categories listing each fundraising event. 5. All transactions with related parties (board members, family members, etc.) are required to be disclosed in the notes to the financial statements. The disclosures should include a description of the transaction(s), the dollar amount of the transaction(s) and any amounts owed to or from the related party at year-end. 6. Reviewed financial statements must be filed with Shriners International by May 1 per Bylaw Section (b). An engagement letter is required to be signed with the temples independent accountants prior to the beginning of the examination, which establishes the responsibility of the accountants and of the temples board of directors as regards the audit/review of the financial statements of the temple. An example (see pages 29-32) is included that acknowledges, among other things, the requirements of the independent accountant to comply with these financial and reporting requirements. Any engagement letter entered into with an independent accountant must include the items identified in the example. A representation letter should be furnished to the independent accountant at the completion of his examination. The actual representation letter furnished the independent accountant must, at a minimum, be signed by members of the board of directors responsible for the day to day operations of the temple and include all items identified in the example (see pages 33-35). A uniform chart of accounts for Shrine Temples is available to assist the temples with their financial reporting. The chart may be used with some flexibility in that it is not necessary for the temple to maintain all of the detail expense accounts that are set out in the chart. The temple may also add accounts as necessary (see pages 3-13). NOTE: Bylaw Section requires that a certified, chartered or licensed public accountant must be selected by the temple at the close of each year. Updated MAY

4 Administrative and General Salary-Recorder 6105 Salary-Treasurer 6110 Salaries-Other 6120 Payroll Taxes 6125 Employee Benefits 6130 Travel and Allowances 6140 Other Taxes (except on realty) 6150 Printing and Stationery 6160 Postage 6170 Office Equipment Maintenance 6180 Insurance and Bonds (except on realty) 6190 Telephone and Internet 6200 Interest Paid (except on realty) 6210 Office Supplies 6220 Dues and Subscriptions 6230 Professional Services 6240 Depreciation (except for Mosque) 6250 Bad Debt 6260 Office Equipment Rentals 6290 Miscellaneous 6350 Depreciation on Hospital Vans Direct Fundraising Expense Fraternal Charitable Building Operation and Maintenance Salaries 6510 Payroll Taxes 6520 Utilities 6530 Property Taxes 6540 Insurance (Fire.-Building & Content) 6550 Supplies 6560 Repairs 6570 Interest 6580 Depreciation on Mosque 6590 Building & Building Equipment Rentals Business Sessions and Ceremonials Divan Meetings 6710 Temple Stated Meetings 6720 Temple Special Meetings 6730 Temple Seminars 6800 First and Second Sessions 6810 Refreshments and Entertainment 6820 Committee 6830 Publicity 6840 Repairs and Supplies 6850 Guests 6860 Transportation 6870 Rentals 6880 Parade Expense 6890 Miscellaneous Updated MAY

5 SECTION 4 SYSTEMS ACCOUNTING SOFTWARE GENERAL OFFICE SUPPORT Steve Gainey, Temple Computer Support Director (813) PAGES 4-1 Support Program Background Information 4-2 to 4-4 Objectives of the Support Program 4-5 to 4-6 Deleted pages Updated MAY 2014

6 Support Program Background Information History Influenced by the general widespread interest and utilization of micro-computers in business, the Shrine Recorders Association asked the Imperial Council Office (ICO) to investigate the feasibility of supporting temples for "in-house" micro-computer hardware selection and on-going standardized software support. This request was approved by the International Board of Directors in October of A representative committee of Recorders was appointed and via meetings with appropriate Imperial Council Office staff, it was determined that the project was feasible and an overall plan was formulated. The plan called for dedication of the necessary staff to select an appropriate computing environment for temple "inhouse" processing needs, software development, selection of the necessary business software, and to provide guidelines for the temples. Essentially, selection criteria provided for a robust, affordable, flexible and expandable system that could be supported on a national level. Membership software development, productivity software selection, procurement assistance and pricing, as well as configuration, support and training would be done in Tampa. Each interested temple would select their own appropriate configuration. The turnkey system would be staged and shipped to the temple. Overall performance, reliability and pricing requirements led to the selection of the Altos micro-computer platform. The Temple Computer Support Group (TCSG) was born. As Personal Computers (PCs) and Local Area Networks (LANs) became more prevalent, a plan to extend the project to include a PC LAN platform was developed. The environment was based on the Microsoft Windows operating system utilizing FoxPro as the relational database manager. The use of a PC LAN platform meant that the temple could be configured with one or more computers and was easily expandable. The years following included various upgrades and re-writes of the membership and other related systems. In the interest of staying current and providing the best possible support to the temples, many other changes have taken place including modifications to the accounting software recommendations, database platform and personal productivity software recommendations. Updated MAY

7 OVERVIEW The Shriners International Office provides computer support services to shrine temples using a PC LAN platform. This program of support services is provided by the Temple Computer Support Group (TCSG) in Tampa. The support services contained in this section are specifically intended for Shrine temples. The PC LAN platform is a client/server or peer to peer computing platform wherein multiple PCs are tied together via a local area network (LAN). This is currently being phased out in favor of an Internet web-based program with a centralized database. Objectives of the Support Program To provide the temples with a computer-based membership system that is functionally rich, user-friendly, upgradable, and reliable. To provide temples with a continuing, standardized responsive support program that includes software development, hardware and software selection and procurement assistance, user training, telephone support, file and list conversions, etc., and that adjusts when necessary to changing requirements. To save time/effort for Temples in selection of hardware, software, training, etc. To save the Shrine money overall... The temple will not have to spend the time and or money for membership specific software development/ procurement. The temple will receive professional support from the TCSG on the membership programs and assist with other software / hardware / networking questions. The temple will receive training, either at Shriners International Headquarters or remotely at no charge other than travel, lodging and expenses. Updated MAY

8 General Business Software The Temple Computer Support Group (TCSG) in Tampa currently does not provide in-depth support for software that has not been developed in house but will attempt to assist or provide direction to obtain support for third party software whenever possible. Two of the most popular accounting systems used by small businesses: Sage Peachtree and Intuit QuickBooks are widely used throughout the temples. Both accounting systems can be purchased directly from their respective companies or from a local software supply house. Both packages contain the following functionality: General Ledger and Financial Statement Preparation Account Reconciliation Accounts Payable Accounts Receivables Payroll Inventory Fixed Assets More information regarding these software packages can be found at their respective web sites: Na.sage.com Quickbooks.intuit.com Both companies issue regular upgrades to their software. The purchase of upgrades is at the discretion of the temple, but the TCSG recommends maintaining the most current version available to ensure reliability. Technical support is also provided by each company and third parties. It is recommended that a reliable support contract is purchased by the temple. The TCSG does not maintain staff for software support that has not been developed in-house, but will attempt to assist whenever possible. Updated MAY

9 Personal Productivity Software - Microsoft Windows (operating system) - Microsoft Office for Windows (integrated productivity software) - Microsoft Internet Explorer (Internet browser software) Although the TCSG can t provide detailed support or training for most third party software, all attempts to assist will be made for the Microsoft products listed above. Due to widespread distribution, use at Shriners International and the need to integrate tightly with the membership systems developed by the TCSG, support will be provided. Hardware Information Currently the TCSG does not employ a hardware procurement discount program but will assist with selection and configuration of hardware and networking equipment if requested. Summary of Support Program Support services pertaining to all of the items listed in the preceding sections of this document are available to shrine temples from the Shriners International Temple Computer Support Group in Tampa. Support includes software development, hardware and software selection and procurement assistance, user training in Tampa and remotely, telephone support, file and list conversions, software installation, problem determination/resolution, hardware and network testing, hardware staging, etc. There is no charge for support and services that are provided directly by the TCSG including all of the membership software and accompanying documentation. The membership software is tailored specifically to shrine requirements and is maintained and supported by the actual developers. Updated MAY