Secretary's Message
At this time all lodges with the exception of a few, has received
their 2010 packets and are running smoothly. Many lodges have already
sent in some per-capita payments which I truly appreciate. That
First deadline is March 1st. Hopefully everyone will elude that
$50.00 penalty for lateness and get their per capita in ASAP.
The Spring Board meeting is fast approaching. I always encourage
secretaries to try, if possible, to attend some of these meetings.
I do understand the financial crunch that all lodges are facing
during this time. Please keep good communication going between you
the Lodge Secretary and me the state secretary during the year.
I am always there for you and will always try to help make your
job easier. Before long June will be here and the second Deadline
will appear. That is also the time that you will be receiving from
me, the state conference packet. I will need to have returned to
me ASAP all your delegate information (credentials). Also, that
is the time to notify me of your Necrology names if any so that
I can make them a part of the State Memorial program during the
conference.
In closing, I hope that the information above will be of help and
also a reminder to all secretaries.
God Bless.
Fraternally,
Mickey Esposito
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New Video Series Helps
Exempt Organizations
Understand Redesigned Form 990 Requirements
The Internal Revenue Service has launched a
new case study and video program to help exempt organizations
and their tax preparers better understand the newly revised
Form 990 series which must be filed for the 2008 tax year.
The Form 990 series, redesigned for the first
time in nearly 30 years, requires more disclosure and transparency
by exempt organizations. With some exceptions, organizations
that are exempt for federal taxation are required to file
the Form 990 information return. The additional information
will give the IRS and the public a better view of how the
exempt organizations work, especially in terms of expenditures
and executive salaries.
To help illustrate key points and answer important
questions about the new Form 990, the IRS’ Exempt Organizations
Division developed “The
New Form 990: Getting Started,” a case study about
a hypothetical organization – Exempt Organization for
Disaster Relief (EODR).
The hypothetical case study includes a set of
facts describing organizational and financial aspects of EODR,
and a completed Form 990 based on those facts. A
video series walks you through key reporting issues common
to most organizations required to file Form 990.
Before starting the videos, people should read
the hypothetical EODR case study and review the example Form
990. The series of videos, each between five and ten minutes
long, cover a key area of the Form 990, using facts from the
case study.
The videos are listed in an order based on the sequencing
list found on page 5 of the Form 990 instructions. However,
they can be viewed in any order. Included in the video series
are:
The videos are listed in an order based on
the sequencing list found on page 5 of the Form 990 instructions.
However, they can be viewed in any order. Included in the
video series are:
• Overview
This video is a good place to start for people who have
questions about the redesigned Form 990. It looks at some
of the key things to consider about the Form 990 and the
various schedules that exempt organizations may need to
complete, particularly Schedule R.
• Revenue and Expenses
This segment covers two of the financial statement portions:
Part VIII, Statement of Revenue, and Part IX, Statement
of Functional Expenses. It looks at how to fill out the
required columns of information for revenue and expenses.
• Balance Sheet, Supplemental Financial Statements,
and Schedule D
This video, reviews Part X of the Form 990, the Balance
Sheet, and Part XI, which covers Financial Statements and
Reporting. It explains some differences between the redesigned
and previous version of Form 990. It also focuses on parts
of Schedule D, Supplemental Financial Statements.
• Program Services, Other IRS Filings and Tax Compliance
This video focuses on Part III, which allows an organization
to “tell its story” and describe its program
services, and Part V, which covers other IRS filings and
areas of tax compliance. Part V will alert organizations
if they have other filing obligations besides the Form 990
and will help them to determine if they engage in activities
that raise tax compliance concerns.
• Compensation
This segment reviews the Form 990 compensation reporting
in Part VII. It explains who needs to be listed in Part
VII and explains the three types of compensation to report.
It also highlights Schedule J, the compensation continuation
schedule.
• Governance
This segment describes how to complete Part VI of the redesigned
Form 990, which requests information about the organization’s
governing body, management, policies and procedures and
disclosure practices. It also focuses on Schedule L, which
requests information on transactions with interested persons,
such as directors, officers, key employees and their family
members.
• Summary, Schedules, Signatures
This segment covers Parts I, II and IV of the Form 990—Summary,
Signature Block and Checklist of Required Schedules. It
also provides an overview of several new schedules to the
Form 990.
“The New Form 990: Getting Started”
is only one of the online resources the IRS offers for 990
filers. There is a five-part interactive course at www.stayexempt.irs.gov
and a series of 990 filing tips, plus the 990 form, schedules
and instructions at www.irs.gov/charities |
New FOPA Software Released
Lodge President’s and Secretary’s who attended the Membership
Meeting at the 64th Annual FOPA State Conference were treated to
new software demonstration from OpenOffice. OpenOffice is a free
software suite that mirrors Microsoft’s Office Suite. Enclosed
on that CD are templates that will fill in the membership information
on the state’s membership card blanks and State FOPA Membership
Certificates. What surprised us that many lodges did not know this
item was available for purchase. This item has been available and
can be ordered from the state secretary. See your “Per-Capita
Information” sheet that was enclosed with your yearly supply
of membership cards.
If you were unable to attend and wish to have this software, please
contact kessler@fopaohio.org or mje@fopaohio.org. For voice, please
call (513) 662-3000. This software will only be shipped to the lodge’s
President or Secretary of record. There will be a minimum charge
of $5.00 for postage and handling. You can also download the software
and templates below at no charge.
Word of Caution; With all new
software and templates, there are learning curves. DO NOT use a
blank membership card or Membership Certificates for testing. Enter
information into all fields and print a few sheets on blank paper
first to see if all the information lines up correctly. Look at
your current pre-prints for guidance. All printers are going to
act differently. Experiment with a few blank sheets of paper and
hold up the printed sheet against the blank membership pre-print
card or Membership Certificate to a light bulb or sun-lit window.
The fields can be moved on the templates. If you need assistance,
feel free to email kessler@fopaohio.org
or call Rich Kessler @ (513) 662-3000. YOU ARE NOT REQUIRED TO USE
THIS SOFTWARE OR TEMPLATES. IT IS ONLY OFFERED AS A CONVEINANCE
TO THE LODGES. We are also not liable for any loses incurred by
your local lodge. Use commonsense and ask questions before you proceed
if you are not knowledgeable about common installation of programs
to your computer.
Downloads
If you have OpenOffice already, you can just download the templates
below to have the ability to customize the state issued membership
pre-print blank cards and Membership Certificates.
Download the free office suite
Membership Card
Template_Revised - click here to download
FOPA
Membership Certificate Template - click here to download
Installing the Software & Templates:
• After downloading, Double-click on “OOo_2.0.3_Win32Intel_install”
• Follow the onscreen instructions to install the software
• Right-click on the “Membership Card Template_Revised”
& “FOPA Membership Certificate Template” - click
“Send To” - click “Desktop” or “My
Documents”
Please note where you place these templates.
What’s so great about OpenOffice.org?
As the name suggests, OpenOffice.org is the most open office suite
available:
• no commercial licenses or software compliance issues to
worry about
• available on all major computing platforms
• the first office suite to comply with the OASIS OpenDocument
format
• the source code for the software is freely available under
a full OSI certified license
OpenOffice.org is synonymous with quality
• the roots of OpenOffice.org go back twenty years, creating
a huge wealth of experience
• hundreds of thousands of users have participated in the
beta testing of version 2
• with a fully open development process, OpenOffice.org has
nothing to hide - the product stands or falls on its reputation
OpenOffice.org is friendly
• the software looks and feels familiar and is instantly usable
by anyone who has used a competitive product
• it’s easy to change to OpenOffice.org - the software
reads all major competitors’ files
• OpenOffice.org is supported by a global community of friendly
volunteers, only too happy to provide assistance to newcomers and
advanced users alike
What’s in OpenOffice.org?
WRITER is OpenOffice.org’s word processor: use it for
anything from writing a quick letter to producing an entire book
with embedded illustrations, cross-references, tables of contents,
indexes, bibliographies... Auto-complete, auto-format, and real-time
spelling check make light work of the hardest task. Writer is powerful
enough to tackle desktop publishing tasks such as creating multi-column
newsletters, brochures – the only limit is your imagination.
Use CALC to bring your numbers under control. This powerful
spreadsheet has all the tools you need to calculate, analyse, summarise,
and present your data in numerical reports or sizzling graphics.
A fully-integrated help system makes entering complex formulas a
breeze. Sophisticated decision-making tools are just a few mouse
clicks away. Pull in external data using the Data Pilot, and sort
it, filter it, and produce subtotals and statistical analyses. Use
previews to select from thirteen categories of 2-D and 3-D charts
including line, area, column, pie, XY, stock and net with dozens
of variants.
IMPRESS is the fastest, most powerful way to create effective
multimedia presentations. Your presentations will truly stand out
with special effects, animation and high-impact drawing tools.
DRAW will produce everything from simple diagrams to dynamic
3D illustrations and special effects.
New to Version 2, BASE enables you to manipulate database
data seamlessly within OpenOffice.org. Create and modify tables,
forms, queries, and reports, either using your own database or Base’s
own built-in HSQL database engine. |
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New
membership cards will be issued in mid-November and will be only
sent to those lodges whose Per-Capita has been paid in full for
the previous year. Should a member lose their dues card or one is
mutilated, DO NOT issue a second card. Notify the State Secretary
and that office will furnish you with a replacement for $2.00, Life
Member Cards $5.00.
Per-Capita is $19.00 per member divided as follows:
F.O.P.A. State Lodge - $7.00, F.O.P. State Lodge
- $10.00, Scholarship Fund - $2.00
Per-Capita tax must be paid by March 1st.
Your next report is to include all members who are paid as of June
1st and must be received by the State Secretary no later
than June 15th. Final rosters and Per-Capita are to be paid by October
1st. A penalty of $50.00 will be assessed to the account
of any lodge that does not comply with each deadline.
The white copy of the membership roster should
be returned to the State Secretary on a regular basis. Do not
hold and send all at one time. See the “PROCESSING
FOPA MEMBERSHIP” packet for instructions on issuing
new, renewal and reinstatement membership cards. Follow these instructions
precisely.
As soon as new officers are elected for the coming
year, please complete the enclosed “New Officers” form,
giving the names, addresses and other needed information, as soon
as possible. Failure to do so will have State FOPA Lodge mail
not reaching your intended parties, thereby missing all future
mailings and the annual State Conference packet.
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