Knights of Columbus

FINANCIAL SECRETARY HANDBOOK

— FOREWORD —

FINANCIAL SECRETARY

HANDBOOK

The financial secretary is an integral part of the structure of the Knightsof Columbus. His important role is underlined by the fact that he is notelected by the membership but is appointed personally by the SupremeKnight. His work has a direct effect on the council members, his fellow offi-cers, the state council and the Supreme Council office.

This handbook considers in detail the functions of the financial secre-tary’s office. Careful study of the specific duties and responsibilitiesassigned will show that his area of concern goes far beyond the merelyclerical.

As one of the first officers of the council a new brother Knight meets,the financial secretary is in a strategic position to give the member a favor-able, lasting impression of the council and of the Order.

So it is evident that not just anyone can be a financial secretary. His taskis a demanding one for he is often “on the firing line,” tempering justice inthe collection of dues and obligations with charity, when necessary, to helpa member in financial distress keep his membership until the crisis haspassed.

Prospects for the success of a council in so many vital areas depend onthe character, dedication, loyalty and efficiency of its financial secretary.Men chosen for this position, therefore, must be willing to give of them-selves for the good of their brothers.

Throughout the Order’s history, thousands of such men have fulfilled thisoffice with distinction. Those who presently are serving or who will serve inthe future must take this legacy as their own. The guidelines in this hand-book, when assimilated and practiced, will make the financial secretary’sjob much easier and more satisfying.

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NOTICE

TO

FINANCIAL SECRETARY

While this handbook is intended principally for use by the financialsecretary, other council officers and committee chairmen will also findcertain sections of interest and value in the operation of the council.The financial secretary should make the handbook available to theofficers and chairmen and should call their attention to the varioussections that pertain to their responsibilities.

For example, while the grand knight should have an interest in theentire handbook, he must acquaint himself specifically with accountkeeping and the Council Statement. The trustees will also be inter-ested in these topics. The grand knight and trustees, along with thetreasurer, must review thoroughly the Council Audit section whichcarries instructions on completing the semi-annual Audit Report.Officers and committee chairmen alike will benefit from browsingthrough the available certificates found in the Recognition section.

It is recommended that, as each grand knight takes office, the finan-cial secretary make this handbook available to him so that he can betterprepare himself to guide the council during his tenure of office. It is alsosuggested that the grand knight make use of the handbook at regularmeetings with his fellow officers and committee chairmen.

TABLE

OF

CONTENTS

GENERAL INFORMATION

ELIGIBILITY — FINANCIAL SECRETARY .............................................................................. 2EVALUATION — FINANCIAL SECRETARY ............................................................................. 2BONDING ............................................................................................................................................. 3ADHERENCE TO SUPREME COUNCIL RULES ....................................................................... 3INITIATION FEES AND COUNCIL DUES ................................................................................ 3DUTIES ................................................................................................................................................. 3

COLLECT AND RECEIVE ALL MONEYS .................................................................................... 3BILLING PROCEDURES ................................................................................................................ 4KEEP ACCOUNTS .......................................................................................................................... 4PAY MONEYS TO TREASURER ................................................................................................... 4KEEP ROLL ..................................................................................................................................... 5CAUSE MEMBERS TO SUBSCRIBE TO BY-LAWS, ETC. ......................................................... 5NOTIFY SUPREME SECRETARY OF ELECTIONS ................................................................... 5KEEP CERTAIN RECORDS .......................................................................................................... 5DRAW ORDERS .............................................................................................................................. 5NOTIFY SUPREME SECRETARY OF MEMBERSHIP TRANSACTIONS ................................ 5NOTIFY CANDIDATE’S GRAND KNIGHT .................................................................................. 5MAINTAIN COUNCIL SEAL .......................................................................................................... 5NOTIFY COMPTROLLER ............................................................................................................... 5OTHER DUTIES .............................................................................................................................. 5

ACCOUNTING SYSTEMS ............................................................................................................... 5ASSISTANCE TO INSURANCE MEMBERS .............................................................................. 6MEMBERSHIP ROSTERS ............................................................................................................... 6SERVICE PROGRAM PERSONNEL REPORT ........................................................................... 6CHARTER CONSTITUTION AND LAWS .................................................................................... 7REQUISITION FOR SUPPLIES ..................................................................................................... 7COMPENSATION .............................................................................................................................. 7MEMBERSHIP NUMBERS .............................................................................................................. 7CONTACTING DEPARTMENTS ................................................................................................... 8ISSUING COUNCIL CHECKS ....................................................................................................... 8SOCIAL SECURITY REQUIREMENTS ....................................................................................... 9INSTITUTION OF PAYMENT ........................................................................................................ 9SUSPENSION OF COUNCIL .......................................................................................................... 9ORDER ON TREASURER ............................................................................................................... 9COUNCIL STATEMENT .................................................................................................................. 10

FINANCIAL TRANSACTION DESCRIPTIONS ............................................................................ 10MEMBERSHIP TRANSACTION DESCRIPTIONS ....................................................................... 11

ANNUAL FEDERAL INFORMATION RETURN — FORM 990 ............................................. 11RECORDS RETENTION .................................................................................................................. 11SAMPLE FORMS ............................................................................................................................... 12–23

— III —

COUNCIL ACCOUNTING

ACCOUNT KEEPING ......................................................................................................................... 26USING THE PEG-BOARD SYSTEM ................................................................................................ 26

LEDGER CARD PREPARATION ...................................................................................................... 26BILLING THE MEMBER ................................................................................................................... 26PROCESSING PAYMENTS FROM MEMBERS .............................................................................. 27PROCESSING MONEYS FROM OTHER SOURCES ..................................................................... 28TURNING MONEYS OVER TO THE TREASURER ...................................................................... 28

USING THE MEMBER BILLING SECTION OF MEMBER MANAGEMENT ...................... 28USING FSPC .......................................................................................................................................... 28SAMPLE FORMS AND ILLUSTRATIONS ..................................................................................... 29-37

COUNCIL AUDIT

SEMI-ANNUAL AUDIT REQUIREMENT ...................................................................................... 40RECORDS AND ITEMS NEEDED TO PREPARE THE AUDIT .............................................. 40

FROM THE FINANCIAL SECRETARY .......................................................................................... 40FROM THE TREASURER ................................................................................................................ 40FROM THE RECORDER .................................................................................................................. 40

COMPLETING THE AUDIT REPORT ........................................................................................... 40SCHEDULE A — MEMBERSHIP .................................................................................................... 40SCHEDULE B — CASH TRANSACTIONS FINANCIAL SECRETARY ...................................... 41SCHEDULE B — CASH TRANSACTIONS TREASURER ............................................................ 41AUDITING DUES PAYMENTS ........................................................................................................ 41SCHEDULE C — ASSETS AND LIABILITIES .............................................................................. 42ASSETS ............................................................................................................................................... 42LIABILITIES ....................................................................................................................................... 42INVESTMENTS .................................................................................................................................. 42

HOME CORPORATIONS .................................................................................................................... 43AUDIT REPORT ILLUSTRATION .................................................................................................... 44

— IV —

MEMBERSHIP RECORDS AND FORMS

USE OF PROPER FORMS .................................................................................................................. 46ADMISSION COMMITTEE AND MEMBERSHIP ADMISSION PROCEDURES ................ 46

THE INTERVIEW ............................................................................................................................... 47REPORT OF ADMISSION COMMITTEE ........................................................................................ 47

REPORT OF OFFICER ELECTIONS .............................................................................................. 47MEMBERSHIP DOCUMENT — FORM 100 .................................................................................. 47

POINTERS FOR COMPLETING THE FORM 100 .......................................................................... 48NEW MEMBER ................................................................................................................................... 48JUVENILE TO ADULT ....................................................................................................................... 49REINSTATEMENT ............................................................................................................................. 49REACTIVATION ................................................................................................................................. 49READMISSION ................................................................................................................................... 49REAPPLICATION ............................................................................................................................... 49TRANSFER ......................................................................................................................................... 50HONORARY MEMBERSHIP ............................................................................................................. 50HONORARY LIFE MEMBERSHIP ................................................................................................... 50FORM 100 DISTRIBUTION AT A GLANCE .................................................................................... 51SUSPENSION — NONPAYMENT .................................................................................................... 51WITHDRAWAL .................................................................................................................................... 51SUSPENSION — LACK OF PRACTICAL CATHOLICITY ............................................................. 52SUSPENSION — FELONY CONVICTION ....................................................................................... 52SUSPENSION — MISCONDUCT ...................................................................................................... 52DEATH ................................................................................................................................................. 52DATA CHANGE .................................................................................................................................. 52

DISABILITY — RELIEF FROM PAYMENT ................................................................................... 53MEMBERSHIP CARDS ....................................................................................................................... 53CONSTITUTIONAL ROLL ................................................................................................................. 53PAYMENT OF DEATH BENEFITS ................................................................................................... 54

ASSISTANCE TO BENEFICIARIES ................................................................................................. 54DELIVERY OF CHECK ...................................................................................................................... 55

EXCERPT FROM THE LAWS OF THE KNIGHTS OF COLUMBUS ....................................... 55BENEFICIARIES ................................................................................................................................ 55

LOST CERTIFICATES (POLICIES) ............................................................................................... 56INSURANCE REINSTATEMENT ..................................................................................................... 56SAMPLE FORMS AND ILLUSTRATIONS........................................................................................ 57-84

— V —

FREQUENTLY ASKED QUESTIONS

GENERAL ................................................................................................................................................... 86MEMBERSHIP MANAGEMENT/MEMBER BILLING–RELATED ............................................... 90FSPC–RELATED ....................................................................................................................................... 91

KNIGHTS OF COLUMBUS INSURANCE

OUR INSURANCE PROGRAM ............................................................................................................... 94BEGINNINGS ............................................................................................................................................. 94CURRENT STATUS .................................................................................................................................. 94STRUCTURE .............................................................................................................................................. 95PRODUCT .................................................................................................................................................... 95SALES AND SERVICE ............................................................................................................................. 95HOW CAN YOU HELP? ........................................................................................................................... 95

RECOGNITION

RECOGNITION OF MEMBERS ............................................................................................................ 98

— VI —

GENERAL

INFORMATION

ELIGIBILITY —

FINANCIAL SECRETARY

The Laws and Rules of the Order set forth the follow-ing requirements for appointment of a finan cial secretary:

Only members who have been initiated in the firstthree degrees of the Order shall be eligible for anyoffice in subordinate, state or Supreme councils orin the Order. This shall not apply to the first of ficersof a new subordinate council. . . (Section 92).

In addition, Section 128 of the Laws and Rulesmakes the following provision regarding the ap -pointment of a financial secretary:

…The financial secretary shall be appointed bythe Supreme Knight. He shall hold office at thewill of the Supreme Knight.

As stated above, the financial secretary must be aThird Degree member of the Order, at least 21 years ofage and cannot be engaged in the sale of life or healthinsurance for another organization. The financial sec-retary cannot be a convicted felon and should not holdanother elected council position.

In regard to college councils, at the October 1991meeting of the Board of Directors, it was voted thatnew college councils may not be instituted unless amember of the faculty or staff of the school or a per-manent resident of the local community has agreed toserve in the position of financial secre tary. It was fur-ther voted that this regulation should also apply tofinancial secretary reappoint ments in college councils.

Financial secretary applicants who fail to meet anyof the above requirements will not be con sidered forappointment. Financial secretaries who becomeengaged in the sale of life or health in surance foranother organization after accepting appointment mustnotify the Supreme Knight im mediately so arrange-ments can be made for the appointment of a successorto the office.

If a financial secretary must resign from officebefore the end of the term, he should send a brief letterof resignation to the Supreme Knight noting the effec-tive date of the termination and the reason for doingso. This should be done as far in advance as possible.It is to be remembered that every financial secretaryhas been appointed on the condition that he willremain in office, if needed, until the Supreme Knighthas been able to appoint the new financial secretary.Hence, the importance of advance notice cannot beoveremphasized. Suffici ent time is needed to secureapplicants for the position and to process the paper-work required for the appointment.

When the financial secretary’s resignation isacknowledged by the Supreme Knight or if a vacancyoccurs for some other reason, the grand knight is pro-vided with complete instructions and forms (FS l0l —Application and FS l03 — Nomination) for the appoint-ment of a successor to the office. The forms are pic-tured on pages 12 and 13. The grand knight will thennominate one or more members. The Supreme Knightrequires that the trustees concur in the selection ofapplicants. They do this by signing the Nominationform (FS 103) in the space provided. When all of theforms have been com pleted and returned, the SupremeKnight will make a new appointment. The appointmentwill be mailed directly to the newly appointed financialsecretary, with a copy to the state deputy, the districtdeputy, the grand knight and the general agent. If thejurisdiction has an executive secre tary, he, too, willreceive a copy of the appointment. The appointmenttakes effect on the date it is issued and will run for aperiod of three years from that date.

In cases where a financial secretary fails in the per-formance of his duties, the grand knight and trusteesshould send a statement of facts to the SupremeKnight. The statement should be based on the Laws ofthe Order, principally Section 139. A copy of the state-ment should be provided to the state deputy.

If a financial secretary is aware that he will be inca-pacitated by illness for more than three or four weeks,it is his obligation not only to advise the grand knight,but also to make arrangements for normal counciloperation. The accounts should be turned over to theboard of trustees who should select a temporary finan-cial secretary. If there is an accountant available in thecouncil, the board of trustees could request his assis-tance.

Where a financial secretary is unable to makearrangements in advance and the grand knight hasknowledge that the financial secretary will be unableto carry out his duties for some time, the grand knightshould obtain the council records and any moneys inthe possession of the financial secretary. This shouldand can be done by tactfully explaining the council’sposition either to the financial secretary or to amember of his family.

EVALUATION —

FINANCIAL SECRETARY

Ninety days prior to the conclusion of a financialsecretary’s three-year term, the grand knight of thecouncil is advised that an evaluation of his perfor-mance in the office must be made and returned to theSupreme Knight before consideration will be given to

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re-appointment for an additional three-year term. Thefinancial secre tary receives a copy of the SupremeKnight’s letter to the grand knight.

The Evaluation (Form #1938), illustrated on page 14,calls for the grand knight, the three trustees and thecouncil’s district deputy to evaluate the financial sec-retary by checking one of the four designations, i.e.,excellent, good, fair or poor in each of the eight cate-gories shown on the form. Space is also provided toindicate recommendation or non-recommendation forre-appointment and the current occupation of thefinancial secretary. The completed evaluation mustinclude the signatures of the grand knight, the trusteesand the district deputy before forwarding to the statedeputy for his endorsement and sub sequent mailing tothe Supreme Knight.

BONDING

The financial secretary, upon appointment by theSupreme Knight, is automatically bonded at no chargeto the council in the amount of $5,000.00. Additionalbonding may be obtained at a cost of $7.00 per thou-sand. The same applies to the council treasurer whenthe Report of Officers Form 185 is received. This is inaccord with Section 130 of the Laws and Rules of theOrder.

Please be guided by the following:

• Bonding is on the office, not the person holdingthe position.

• Additional coverage is requested by writing to theSupreme Secretary.

• Bonding on the financial secretary and treasureris limited to $125,000 of total coverage per coun-cil, including the provided $5,000 of coverage oneach officer.

• Bonding runs from March 1 to the end ofFebruary, and the charge for additional coverageis posted to the council’s account once a year inMarch or April. The charge is pro rated if pur-chased anytime during the year.

• The last two council audits (1295) must be on filein the Supreme Council office or bonding will notbe in effect for either the financial secretary or thetreasurer.

ADHERENCE TOSUPREME COUNCIL RULES

Adherence to Supreme Council requirements inaccounting for moneys and recording membershipadditions and changes is most important and cannot bestressed enough.

The Supreme Council has developed simple, effec-tive accounting systems for subordinate council use,systems that provide “checks and balances” inaccounting for council funds. The burden of account -ing for moneys is not placed on the shoulders of anyone individual and involves not only the finan cial sec-retary, but the district deputy, grand knight, trusteesand treasurer. The district deputy, grand knight andtrustees are obligated to make certain that all councilrecords are properly maintained, that moneys areaccounted for and that all members are properlyrecorded on Supreme and subordinate council rolls.

The financial secretary who “cuts corners” in hisaccounting system not only confuses himself, but alsomakes it more difficult for those whose responsibilityit is to make routine examination of the council booksand conduct the audits.

Likewise, the reporting of member additions orchanges to the Supreme Council office on improperforms often results in incomplete information beingprovided and delays in processing.

INITIATION FEES AND COUNCIL DUES

The Laws and Rules prescribe that the initiation feeshall be fixed by the council, provided, however, no ini-tiation fee shall be required of any priest or member ofa religious community who applies for membership.Permanent deacons and seminarians are subject to ini-tiation fees. The rules also provide that for those enter-ing under 26 years of age, the initiation fee shall notexceed $10.00. In cases of juvenile to adult transac-tions, the maximum initiation fee is $5.00, providedapplication is made prior to the applicant’s nineteenthbirthday.

Likewise, the Laws and Rules set forth specific pro-visions regarding dues payable by each member. Duesshall be levied in advance in an amount as fixed by thecouncil. The dues for all associate and insurance mem-bers shall be the same, and they must not be less than$5.00 per year. However, councils may fix a differentrate of dues for insured members under 26 years ofage, but the same shall not be less than $3.00 per year.

DUTIES

COLLECT AND RECEIVE ALL MONEYS

The financial secretary shall collect and receive allmoneys due the council and all funds obtained fromany source (Section 139 — Laws and Rules of theOrder).

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BILLING PROCEDURES

The financial secretary will mail the Member shipBill — First Notice Form #423 15 days prior to the

billing period. A completed Form #423 appears onpage 15.

If payment is not received in 30 days, the financialsecretary will mail the Membership Bill — SecondNotice Form #424 (page 15).

If payment is still not received within 30 days from

the date the second notice was sent...

• The financial secretary will provide the names,addresses, telephone numbers and amounts ofdelinquency for each member in arrears to theretention committee. The committee shouldinclude — but is not limited to — the grandknight, chairman ex officio; membership director;retention chairman; trustees; and proposer, ifavailable.

• A “Knight Alert” letter Form #KA1 will be for-warded to each delinquent member, signed by thegrand knight and trustees. A copy of the letterused for manual billing appears on page 16.

• The grand knight will assign a member of theretention committee to make personal contactwith the delinquent member to remind him of hisobli gation. The committee member will provide awritten report of his findings to the grand knight.If the member is experiencing financial difficulty,the grand knight will direct the committee mem-bers to visit the member and make arrangementsto accommodate him with either a payment planor other financial arrangement acceptable to thecouncil. Again, a full report is to be provided tothe grand knight as to why the member is delin-quent and why he is considering leaving theOrder. Financial difficulty is not a valid

reason for suspension.

If at the end of the second month of arrearagethe member still has not paid his dues, the Notice ofIntent to Suspend Form #1845 (page 15) is to be pre-pared and signed by the financial secretary and grandknight.

Copies are distributed as follows:

• The Original Copy is sent to the delinquentmember.

• The Supreme Office Copy is forwarded to theDepartment of Membership Records. The SupremeKnight will mail a personal letter to the delinquentmember. This letter will convey the SupremeKnight’s interest in having the mem ber retain his“good standing” status.

• The State Council Copy is mailed to your statedeputy. He will write to the member, offeringassistance and advising him that the districtdeputy in his area is available to help with anyparticular problems.

• The District Deputy Copy is sent to your districtdeputy. He will telephone the delinquent mem berto discuss the arrearage situation. In the course ofthe telephone visit, suggestions as to a possiblesolution will be recommended, and the districtdeputy will volunteer to assist the member, if aneed exists. The district deputy will also deter-mine whether personal contact has been made bythe council. The response and reaction receivedfrom the delinquent member is recorded on thereverse side of the District Deputy Copy of theForm #1845 and then forwarded to the statedeputy.

• The Council Copy is retained for council files.

If the delinquent member does not meet his obliga-tion or arrange a satisfactory payment schedule within

60 days following processing of the Form #1845,

the council may file a Form 100 Membership

Document, indicating sus pension. However, thesuspension will not be processed at the SupremeCouncil office unless a Notice of Intent to SuspendForm #1845 has been on file for the required 60 days.

The Notice of Intent to Suspend Form #1845becomes null and void 90 days following the date

it is recorded at the Supreme Council office. Afterthe 90-day period has elapsed, the form will beremoved from the file under the assumption the coun-cil has been successful in retaining the member.

If, subsequently, the member on whom the coun cilpreviously filed a Notice of Intent to Suspend Form#1845 should again become delinquent, the entirebilling/retention process must be re-imple mented asdescribed herein.

KEEP ACCOUNTS

Be the accountant of his council, keeping saidaccounts so that they show the complete and accuratefinancial standing of the council and its members at alltimes by utilizing such books and records as arerequired by the Laws and Rules and furnished by theSupreme Council at the expense of the subordinatecouncil.

PAY MONEYS TO TREASURER

Pay over to the treasurer of his council all moneysreceived at meetings or between meetings for fines,dues, contributions, initiation fees or from othersources, for which said treasurer shall issue a receipt

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to such financial secretary, specifying the funds towhich the same shall be credited, which receipt shallbe given to the grand knight by the financial secretarybefore the next succeeding meeting.

KEEP ROLL

Keep a roll of the members, their ages, residencesand occupations, with the dates of initiation. Keep arecord of Fourth Degree members when furnished bythe master of the Fourth Degree and comptroller.

CAUSE MEMBERS TO SUBSCRIBE TO BY-LAWS, ETC.

Cause every member before initiation to subscribehis name, subjecting himself to the Constitution andBy-laws of the Order and of the council.

NOTIFY SUPREME SECRETARY OF ELECTIONS

Notify the Supreme Secretary of the names andaddresses of all council officers using Report ofOfficers Form 185 or electronic equivalent.

KEEP CERTAIN RECORDS

Keep a record of the financial and business transac-tions of his council upon books approved by the Boardof Directors and furnished by the Supreme Council atthe expense of the council, to wit: the number ofpropositions received and the names of the candidates,the number elected and their names, the number initi-ated and their names; the amount of money receivedand from what sources, the amount paid to the trea-surer and for what purpose, the amount of all ordersdrawn against the treasurer, stating to whom paid andfor what purpose.

DRAW ORDERS

Draw all orders on the treasurer of his council whenordered by the Supreme Council, state council, hislocal council, board of trustees or grand knight for thepayment of all claims or demands against his council,which orders shall be signed by him and countersignedby the grand knight using Form #157 — page 17.

NOTIFY SUPREME SECRETARYOF MEMBERSHIP TRANSACTIONS

Notify the Supreme Secretary promptly of mem-bers initiated, suspended, expelled, deceased, read-mitted, transferred into the coun cil, etc., on the Form100 Membership Document. Data changes can bereported on the Form 100 or by other acceptablemeans.

NOTIFY CANDIDATE’S GRAND KNIGHT

When a candidate receives degrees in a council ofwhich he is not a member, the financial secretary

thereof shall notify the grand knight of said candidate’scouncil.

MAINTAIN COUNCIL SEAL

Keep the seal of the council and affix the same to allproper papers, etc.

NOTIFY COMPTROLLER

Notify the comptroller of the Fourth Degree assem-bly of any Fourth Degree member who may transfer tothe council, or who may transfer from the council, orwho may be suspended by the council.

OTHER DUTIES

Perform all other acts required by the Laws of hiscouncil and the Order and the Rules of the Board ofDirectors.

ACCOUNTING SYSTEMS

The Supreme Council office offers manual as well aselectronic accounting systems designed for use bylocal councils.

The Peg-board System of Accounting includesBilling Summary Sheets (#428), Record of CashReceipts (#427), Ledger Cards (#429), billing notices,and Receipts (#426). This is a single-entry systemdesigned to reduce the time a financial secretary mustdevote toward council accounting. Because it is therecommended manual accounting system, step-by-stepinstructions for its use are detailed on page 26 under“Account Keeping . . . Using the Peg-board System.”

The Member Billing application — located in the

secure Officers On-line area at kofc.org — works in

conjunction with the Member Management applica-

tion to allow councils to: manage the financial trans-

actions for their council; create, edit and archive

receipts, vouchers, assessments and adjustments;

maintain a list of accounts and sub-accounts,

payee/payor lists and council defined sub-classes for

billing (military, students, etc.); as well as produce

billing notices and payments received from members.

To use this on-line system, you must have received

a personal invitation code and be registered at kofc.org

to gain access to the Reports On-line/Member

Management/Member Billing portions of the website.

The personal computer-based FSPC software pro-gram can also be used for accounting purposes and isdesigned to assist the financial secretary in many of hisother clerical and administrative duties. While no newreleases of the software are planned, the program isstill supported by the Service Desk at the SupremeCouncil office and also on the web at www.fspc.org,

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the FSPC Software Support home page. Service Deskcontact information is available on page 8.

ASSISTANCE TO INSURANCE MEMBERS

A financial secretary is occasionally called upon toassist members with insurance matters. The financialsecretary is expected to give as much assistance aspossible.

Often, the information sought by the insurancemember is not available to the financial secretary. Itwould be to his advantage and to that of the insurancemember to take one of the following steps after firstdetermining the information sought:

• Advise the insurance representative that a partic-ular member desires assistance, provid ing therepresentative with all possible details includingthe member’s address and telephone number.

• On behalf of the insured, write to the SupremeSecretary for the information requested.

• Refer to pages 54-56 and 93-95 for additionalinformation on the Order’s insurance program.

MEMBERSHIP ROSTERS

Hard copy council rosters are sent to all financialsecretaries of record twice yearly, in January and July(except those councils “opting out” – see below). Oneroster listing is provided to each council and is to beretained by the financial secretary. A councilMembership Roster is pictured on page 18.

Each council that has access to the Internet is encour-aged to “opt out” from receiving paper rosters in favor ofan electronic version available on the web atwww.kofc.org. Click on the Reports On-line tab toview/print your council’s latest roster, available in PDF orExcel format. These rosters are updated weekly. Thereare also “frozen” rosters dated January 1 and July 1,which are needed for conducting the semi-annual coun-cil audit. Checking the “opt out” box in the roster selec-tion area will discontinue the semi-annual paper rostermailing to your council from the Membership RecordsDepartment.

Membership lists can also be generated by using the

Data Download Tool in Member Management. The

Data Download Tool is located in the Print Center sec-

tion of the Member Management application, located

in the secure Officers Online area of kofc.org.

Regardless of the roster format being used, any dis-crepancies between local council records and therecords of the Supreme Council office are to be recon-ciled. Please refer to page 40 under the heading“Schedule A – Membership” in the Audit section.

An asterisk (*) preceding an address on the rosterindicates that mail sent to that address has beenreturned to the Supreme Council office by the PostalService. It does not necessarily indicate a bad address.However, if the address is wrong, the corrected or newaddress should be reported on a Form 100 or other suit-able medium as detailed on page 52 under the “DataChange” heading. If the address is correct, please notifythe Department of Membership Records so that therestriction code (*) can be removed. Those memberswith restriction codes in their records do not receiveCOLUMBIA magazine or other fraternal mailings origi-nating from New Haven.

SERVICE PROGRAM PERSONNEL REPORT

The Service Program Personnel Report Form 365,pictured on page 19, should be completed by the newlyelected grand knight as soon as a majority of the coun-cil’s Service Program personnel have been appointedfor the fraternal year. Receipt of Form 365 at theSupreme Council office by August 1 is a requirement forthe Star Council, Columbian, Founders’ and FatherMcGivney Awards and comprises the mailing list ofService Program personnel for special programmingma terials, including KNIGHTLINE and PS.

Form 365 can be found in the Council Report FormsBooklet (#1436) contained in the “Surge . . . withService” kit that is forwarded in May to each financialsecretary of record. (The financial secretary shouldreview his copy of the Council Report Forms Bookletmonthly and confer with the grand knight to verify thatthe appropri ate reporting forms have been completedas re quired.) The original Form 365 should be for-warded to the Supreme Council office, with photo-copies sent to the state deputy, district deputy, and acopy retained for the council files.

The preferred method of reporting Service Program

personnel is through the Member Management appli-

cation located in the secure Officers Online area at

www.kofc.org. Simply follow the instructions

included on the website. There is no need to file a

paper report with the Supreme Council office after

reporting personnel through the Member Management

application.

You can also visit our website at www.kofc.org andcomplete the Service Program Personnel Report Form365. Click on: For Officers, Forms, Council, 365. Pleasenote, however, that this form must then be printed andmailed to the Supreme Council office. It cannot be sub-mitted electronically. The information contained on theform must also be reported to the state deputy and dis-trict deputy.

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Any questions relating to the Service ProgramPersonnel Report should be directed to the SupremeCouncil Department of Fraternal Services, see page 8.

CHARTER CONSTITUTION AND LAWS

The financial secretary should have on hand at alltimes a personal copy of the current CHARTERCONSTITUTION AND LAWS OF THE KNIGHTS OFCOLUMBUS (Item #30). He should also have extracopies available for the grand knight, advocate andother interested officers or members and has theresponsibility to distribute copies of the latest issue ofthe CHARTER CONSTITUTION AND LAWS to all FirstDegree initiates. Copies may be ordered from theSupreme Council Supply Department.

The council will benefit from a periodic review ofthe Laws governing councils, officers and members.These reviews may be made at meetings of officersunder the direction of the grand knight or the advocate.These reviews are not requirements of the Laws, butare good practices to assure that all are acquaintedwith the requirements of their own duties in the coun-cil and of all other functions in the council.

REQUISITION FOR SUPPLIES

Financial secretaries are to order supplies on a req-uisition Form #1 provided for that purpose. It is afive-copy form with one copy for the financial secre-tary. The other four copies, with the carbons remain-ing between the sheets, are to be forwarded to theSupply Department at the Supreme Council office.Please refer to page 17.

Note: To avoid delays in forwarding your order,financial secretaries are requested to com plete allrequired information, but please do not use shadedarea in red — for Supreme office use only.

Chargeable items should be ordered only by

the grand knight or financial secre tary. If a coun-

cil requests imprinted forms, a separate requisi-

tion should be completed, with imprint sample

attached, and forwarded at least one month in

advance. Promotional items must also be ordered

on a separate requisition and forwarded —

together with the proper payment — to the

Supply Department.

The SUPPLY CATALOG (#1264), included in the“Surge . . . with Service” kit each year, contains indi-vidual items used by local councils, Fourth Degreeassemblies and Columbian Squire circles. Additionalcopies of the catalog are available from the SupremeCouncil Supply Department.

COMPENSATION

The Board of Directors has set the compensation tobe paid to the financial secretary, and every councilshould have by-laws that conform exactly to thispolicy:

From the council… an amount equal to not lessthan eight percent and not more than ten percent (tobe determined by the council) of the moneys col -lected for dues from both insurance and associatemembers. The financial secretary is free to waivethis compensation at his discretion.

Lump sum payments are not allowed as compensa-tion to the financial secretary. The purpose of com-pensating on a percentage basis is to pay the finan-cial secretary according to the effectiveness of hiscollecting from members all moneys due to thecouncil. Such collection is the first duty of his officelisted in Section 139 of the Laws. The financial sec-retary receives compensation from his council fordues collected only. He does not receive compen-sation for initiation fees or any other receipts.

From the Supreme Council office… payableannually at the end of each calendar year, $0.40 foreach life insurance certificate registered to thecouncil and in force at the end of the calendar year.

The payment from New Haven is made annually inJanuary to the financial secretary of record onDecember 31. However, if more than one personserved in the office during the year, it is expectedthat the financial secretary receiving the award willshare it on a pro-rata basis with his predecessor.

The approved compensation is for perform ance ofthe regular duties of the office of the financial secre-tary according to the Laws of the Order. The councilmay award additional compensation to a financial sec -retary for extra duties which he performs at the coun-cil’s direction beyond those required by the Laws.

MEMBERSHIP NUMBERS

Every member in the Order is assigned a permanentmembership number. The number is indicated on theCouncil Statement following any transaction process-ing involving that member.

When submitting forms or letters to the SupremeCouncil office, the financial secretary should alwaysuse the number of the member involved. Failure to doso may cause delays in processing or in responding toinquiries. The importance of using the membershipnumber cannot be overemphasized.

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CONTACTING DEPARTMENTS

To address general issues, please contact theCUSTOMER SERVICE DEPARTMENT at:

Phone: (203) 752-4000Toll free number: 1-800-380-9995Email: info@kofc.org

If you have any technological questions regardingon-line applications or FSPC, you should contact thehome office Service Desk:

Phone: (203) 752-4242

Email: helpdesk@kofc.org (All inquiries sentvia email should start with the word “NEW” in thesubject line.)

If you need a specific issue to be addressed, you canemail directly any of the departments listed below:

AGENCY: Administrative support arm for agency fieldforce — distributes field and gen eral agent mail andstatus cards, verifies claims for agent’s health insur-ance. Any issues with insurance policies should bedealt with directly through your agent.

Email: agency@kofc.orgPhone: (203) 752-4252Agent Locative Service: (203) 752-5046

CATHOLIC INFORMATION SERVICE: Publishes anddistributes information of Catholicism, Catholic doc-trine, and practice.

Email: cis@kofc.org(203) 752-4574

CEREMONIALS: Exemplification observance of de -grees to ensure proper rituals.

Email: ceremonials@kofc.orgPhone: (203) 752-4347

COLUMBIA MAGAZINE: Publishes interna tional maga-zine containing information on the Church, volunteerefforts and issues most important to Knights and theirfamilies throughout the world.

Email: columbia@kofc.orgPhone: (203) 752-4398

COUNCIL ACCOUNTS/GENERAL OFFICE: Processescouncil payments for per capita, Catholic advertising,Culture of Life and supply charges. Distributes themonthly Council Statement. Responsible for scholar-ship programs.

Email: council.accounts@kofc.orgPhone: (203) 752-4389

FINANCIAL SECRETARY APPOINTMENTS: Respon -sible for the appointments, reappointments, and resig-nations of financial secretaries and the maintenance oftheir records and reports.

Email: ann.moran@kofc.orgPhone: (203) 752-4717

FRATERNAL SERVICES: Develops service-orientedand fraternal programs for implementation by stateand local councils. Conducts membership recruitmentcampaigns, Service Program promotions, college coun-cils, and Columbian Squires. Any inquiries concerningNew Council Development should be directed throughthis department as well.

Email: fraternalservices@kofc.orgPhone: (203) 752-4270New Council Development extension: x4473

MEMBERSHIP RECORDS: Processes council, assem-bly, and circle transactions, including disability exemp-tion. Distributes rosters. Maintains membershipdatabase. Processes address changes.

Email: membership@kofc.orgPhone: (203) 752-4210Fax: (203) 752-4113 or (203) 562-7215

PAYMENT RECEIPTS: Processes insur ance and loanbillings and payments, reinstates policies, handles cor-respondence, dividend mat ters and policy audits.

Email: payment.receipts@kofc.orgPhone: (203) 752-4238

PRINTING PLANT/SUPPLY: Responsible for theOrder’s printing and mailing needs. Handles supply req-uisitions for fraternal and insurance programs.

Email: supply@kofc.orgPhone: (203) 752-4244 (for print orders)Phone: (203) 752-4214 (for supply orders)

ISSUING COUNCIL CHECKS

When a council forwards a check to the SupremeCouncil office in payment of per capita, Catholic adver -tising, Culture of Life, or supplies, the check should beforwarded in the self-addressed envelope provided,together with the payment stub, which is located in theupper right-hand section of the Council Statement.

All checks must be made payable to “Knights ofColumbus Supreme Council.” Do not make checkspayable to any individual or place endorsements on thereverse side. Your check should include the following:

• Council number, name and address• All required signatures• Agreement between figures and written amount• Bank code

Financial secretaries and other officers frequent lywrite concerning council payments when a check issent at the close of a month and credit is not shown onthe next month’s statement. The follow ing explanationmay be of help in this matter:

Preparations to produce Council Statements areinitiated on the last working day of the previous

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month. Therefore, any payment not received andcredited to your account prior to this time will notappear until the next statement is produced on thefirst of the following month. This creates a situationwhere your records and those of the Supreme Counciloffice do not agree, and that payment will be a recon-ciling item. It is to be noted that the status of yourcouncil is determined by the information on our

records at the time of preparation. For example, acheck received after cut-off on January 31 would becredited to your account on February 1 and the activ-ity would be shown on your March 1 statement.

SOCIAL SECURITY REQUIREMENTS

The responsibility of complying with the require-ments under Social Security Law in connection withcompensation paid to the financial secretary rests withthe council. The annual grant from the SupremeCouncil to the financial secretary must be included inthe reportable compensation to deter mine liability. Thefinancial secretary will receive a 1099-Misc. form onlyif his award exceeds the threshold amount of $599.99.The Internal Revenue Service has ruled that the rela-tionship of employer/employee for the purpose ofSocial Security Law exists between the council and thefinancial secretary, not between the Supreme Counciland the financial secretary.

INSTITUTION OF PAYMENT

Relative to institution of payment of a council obli-gation, Section 139.8 instructs the financial secretary todraw all Orders on the Treasurer (#157). The grandknight counter signs the completed document. This isthe treas urer’s authorization to draw the required check(Sections 140. 3 & 4).

A Supreme or state council obligation does notrequire council approval, as outlined in Section 140.4.Receipt of the monthly Council Statement fromSupreme is the official notice that the amount owed isdue and payable. The same is true of a billing from thestate council.

When the council approves any bill other than aSupreme or state council assessment, the bills must beturned over to the financial secretary. He then issuesthe Order on Treasurer.

SUSPENSION OF COUNCIL

The financial secretary should always be aware ofthe need to make payments to the Supreme Councilwithin the time limits allowed under Section 156 of theOrder’s Laws.

Failure to make payments within the time limit willresult in suspension of the council. When a council issuspended, the Board of Directors re quires theSupreme Secretary to send a Notice of Suspension tothe grand knight, with copies to the district deputy andstate deputy.

Section 156 provides a grace period of 100 days foreach levy from the first of the month in which the levyis made. The assessment dates and the dates on whichthey become in arrears are as follows:

Levy date Type of levy Pay by

January 1 Per Capita/ April 10Catholic Adv.

July 1 Per Capita/ October 10Catholic Adv.

Supplies — 40 days after the first of the month inwhich the charge appears on the monthly CouncilState ment

The above information is of particular importanceto the financial secretary and the grand knight. A coun-cil is suspended automatically whenever there is anarrearage of $50.00 or more on any of the aboveaccounts.

Even though the council has a 100-day grace periodto remit and receive credit for payments, automaticnotices to the grand knight, financial secretary and dis-trict deputy will be generated between 58 and 60 daysfrom the date of assessment. This notice is a reminderto forward your payment in order to avoid automaticsuspension. It is not the official Notice of Suspension.

A council may have its suspension lifted by merelymaking payment of the amount in arrears. When acouncil is to be reinstated, Notice of Re instatement issent to the aforementioned officers.

ORDER ON TREASURER

After a bill has been properly approved for pay ment,the financial secretary must initiate the procedure forissuance of a check by the treasurer.

The Order on Treasurer (Warrant Voucher #157) isused. The financial secretary completes the form, asillustrated on page 17. The treasurer enters on the lineat the bottom right the number of the check and thedate the check was issued.

This function can also be performed using the

Member Billing application, located in the secure

Officers Online area of kofc.org. Instructions, spe-

cific recorded webinars, and Help are available

within the online applications.

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Trustees, in conducting the semi-annual audit,should make certain that the stubs in the possession ofthe financial secretary and the vouchers held by thetreasurer agree. Also, the vouchers should be com -pared with the checks actually issued. Some treas -urers, after receiving the cancelled checks from thebank, clip the vouchers and the checks together, thusfacilitating the work of the trustees.

COUNCIL STATEMENT

Each financial secretary must have a completeunderstanding of the effect of reported membershiptransactions on per capita, Catholic advertising andCulture of Life levies and should also be familiar withcharges accruing to the council from supply orders.The Council Statement, sent to financial secretariesmonthly, provides that information. It reflects changesin membership and reports vital information on thecouncil’s financial obligations to Supreme. Please referto pages 20 and 21.

Important points of information regarding theCouncil Statement. . .

• The Council Statement should be retained by thefinancial secretary as part of his permanent files.It should be reviewed by the grand knight andread at the next council meeting.

• The account balances — per capita, Catholicadvertising, Culture of Life and supplies — shouldbe treated as individual amounts owed by thecouncil. Because of inactive insurance membercredits, back-dated transaction credits and miscel-laneous adjustments, credit balances often appearin columns 12 and 13 and in some instances resultin an overall credit balance in the account. Pleasenote that account balances also appear in the“Retain for Council Records” box located at thetop of the statement. The amount due and payableby the council appears as the “Total Due.” Anycredit balances on the “New Balance” line will notprint in their respective fields in the box. Creditbalances in columns 12 and 13 will automaticallytransfer between accounts to offset charges.Supply account credits, however, will not be trans-ferred but will be used to offset future charges.

• The financial secretary institutes payment by issu-ing an Order on Treasurer (Form #157) counter-signed by the grand knight, along with the pay-ment stub portion of the Council Statement. Useof the stub will help ensure that the payment isapplied in accordance with council wishes.Failure to use the stub could result in the paymentbeing applied incorrectly or credited to the wrongcouncil.

• Section 156 of the Laws of the Order provides forsuspension of any council for failure or refusal topay assessments within the time specified. Per

capita/Catholic advertising assessed January 1and July 1 must be received and processed byApril 10 and October 10, respectively. Supplycharges are payable forty days after receipt ofinvoice.

• Credits for assessments may be applicable in thecase of member suspension. The Supreme Councilposts an effective date of suspension up to 130days earlier than the calendar date on which it isactually processed in New Haven. Thus, if anassessment date (January 1 or July 1) is reached orpassed, a credit of $3.25 is issued to the council.

• If there are any items on the Council State mentabout which you wish further informa tion or thatappear to be incorrect, you should contact theSupreme Secretary. Be certain to provide yourcomplete address and telephone number includ-ing area code with your inquiry.

FINANCIAL TRANSACTION DESCRIPTIONS(COLUMNS 2 & 3)

Balance Forward —Balances brought forward fromthe previous Council Statement

New Balance —Balances of the council as ofthe date shown

Per Capita Tax —Semiannual levy, January andJuly

Catholic Advertising —Semiannual levy, January andFund July

Culture of Life —Semiannual levy, January andJuly

Payment —Payment received from council

Supply Charge —Supplies billed to council

Bonding Fee —Charge for additional bondingordered by the council

Adj.—Fund —Transfer of credits or chargesTransfer between accounts or councils

Adjustment— —A reconciliation adjustmentOffice originated by the Supreme

office

Returned Check —Charge back of a check nothonored for payment

Misc. Adjustment —Misc. charge/credit resulting from membership activity

Inactive Credit —Annual per capita creditallowed for each inactive insur-ance member

Dues Adjustment —Form 142 Transfer Account Adjust ment

Re-entry —Financial charge/credit for re -Adjustment activation or readmission

MEMBERSHIP TRANSACTION DESCRIPTIONS(COLUMN 3)

Associate to Ins —Associate to Insurance

Disability Exempt —Disability Exempt Status

Honorary Memb —Honorary Membership

Honorary Life —Honorary Life Membership

Ins to Associate —Insurance to Associate

Juvenile to Adult —Juvenile Insured Initiation

Member Adjustment —Membership Adjustment

Member Death —Member Death

New Member —New Member Initiation

Notice of Intent —Form 1845 Notice of Intentto Suspend processed

Reactivation —Member Reactivation(inactive insurance only)

Readmission —Member Readmission(3 months to 7 years)

Reapplication —Membership Reapplication(over 7 years)

Reinstatement —Membership Reinstatement(up to 3 months)

Suspension —Suspension/nonpayment

Suspension/Board —Suspension/Board action requiredfor return

Transfer —Member Transfer

Withdrawal —Member Withdrawal

Councils are assessed $1.75 on January 1 and July 1for per capita tax on the total membership includinginactive and honorary members, but excluding hon-orary life and disabled members. Concurrently, coun-cils are also assessed 50¢ for Catholic advertising and$1.00 for the Culture of Life on the same basis as percapita. On occasion, the Board of Directors implementsspecial assessments for financing various worthy pro-jects and causes. Any such levies are additional.

Each month the grand knight receives his ownMembership and Financial Statement (Form #1189). Itis pictured on page 22. The report shows progress thecouncil is making in its membership/insurance pro-grams. The Financial Summary section indicates thecouncil’s financial standing in relation to the SupremeCouncil. This statement is a condensed version of theCouncil Statement received by the financial secretary.

In addition, the district deputy receives a monthlyreport (#F049) similar to the grand knight’s except thatit contains information on every council in his dis-trict. A District Deputy’s Report is shown on page23. If a council is not meeting its financial obligations,

the district deputy is obligated to determine the reasonand urge the financial secretary to initiate payment toavoid suspension.

ANNUAL FEDERAL INFORMATION RETURN—

FORM 990

All councils in the United States are exempt fromfederal income tax under the Internal Revenue Code,Section 501 (C) (8). A group ruling recognizing theexemption was obtained by the Supreme Council foritself and for its subordinate units. The group rulingdoes not extend to home corporations.

All councils file one of the following:

• 990N – Gross receipts of $25,000 or less(electronic format only, available at www.irg.gov).

• 990EZ – Gross receipts over $25,000 and up to$100,000.

• 990 – Gross receipts over $100,000.

The Supreme Council insists that each such subor-dinate council carry out its responsibilities under thislaw. Form 990 must be filed by the fifteenth day of thefifth month after the end of your annual accountingperiod. Failure to file 3 consecutive years will

result in a loss of tax exemption status.

In order to keep abreast of the current laws in thesematters, the Supreme Advocate will send a memoran-dum to all U.S. councils during the month of Februaryof each year.

RECORDS RETENTION

On occasion, financial secretaries inquire as to howlong council records should be retained. Be guided bythe following:

• Current member Form 100s (new members, re-entry transactions for members who did not jointhrough your council originally): 7 years

• Current member Form 100s (all except above anddata changes): 3 years

• Current member Form 100s (data changes):verify processing at the Supreme Council

office, then destroy

• Former member Form 100s (all transactions):verify processing at the Supreme Council office,

then destroy

• Correspondence and accounting records: 3 years

In all cases, tax ID numbers—including the last fourdigits—must be obliterated.

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SUPREME COUNCIL ASSESSMENTS

Levy date Pay by

Per Capita/Catholic January 1 April 10Advertising/Culture of LifePer Capita/Catholic July 1 October 10Advertising/Culture of Life

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COUNCIL

ACCOUNTING

ACCOUNT KEEPING . . .

The duties of the financial secretary as set forth inSection 139 of the Laws of the Order stipulate that thefinancial secretary shall collect and receive all moneysaccruing to the council from members and other sources,that he shall keep an account of the indebtedness of eachmember of the council and the amount received fromeach member, and that he shall pay over to the treasurerof his council all moneys received by him from allsources. To assist him in complying with these duties, theSupreme Council has developed and makes available forlocal council use both manual and computer-based sys-tems of record and account keeping.

. . . USING THE PEG-BOARD SYSTEM

This manual accounting system accomodates quar-terly, semi-annual or annual billing. While the Laws of theOrder allow a member to pay quarterly, regardless of thebilling mode selected, most councils prefer to use annualbilling as it reduces the financial secretary’s workload.The instructions and illustrations in this section, however,depict billing on a quarterly basis, with examples ofannual payments. Forms and equipment comprising thePegboard system are as follows:

• Peg-board (#432 — two required)

• Billing Summary Sheets (#428)

• Record of Cash Receipts (#427)

• Official Receipts (#426)

• Membership Bills (#423, #424 and #1845)

• Knight Alert letter (#KA1)

• Ledger Cards (#429)

• Container for Ledger Cards (#433, 350-card capacity;#434, 1000-card capacity). Both containers are pic-tured on page 29.

The Peg-board System requires two different sizes ofcarbon sheets — 9 11/16” x 6 3/16” (#430) and 9 11/16” x 8 7/16”(#431). Each peg-board is used to align multiple forms,one on top of the other, so that a single entry made on thetop form is replicated by carbon on the form(s) below. Allof the aforementioned required forms and equipment areavailable from the Supreme Council Supply Department.Imprinting of council name and number are available onbills, receipts and envelopes at an additional charge.

LEDGER CARD PREPARATION

The first step in setting up the Peg-board System ispreparation of a Ledger Card (#429) for each member ofthe council. The Ledger Card is pictured on page 30. Theinformation required to complete the top of the card isself-explanatory, with the possible exception of insurancecertificate numbers. These numbers may not be availableto the financial secretary; if not, an entry on that line is

unnecessary. In addition, Tax I.D. numbers (e.g., SSN) arenot to be requested nor retained at the council level.

To facilitate updating the Ledger Card to reflect a newaddress or telephone number, gum labels are availablefrom the Supply Department which can be affixeddirectly to the card. Request Item #429-A.

After the Ledger Cards have been prepared, the finan-cial secretary should enter beginning balance informationon the top line of the accounting area of the card. If themember owes a balance, the amount is entered under“Arrears” in the appropriate column. If he has a credit bal-ance, the amount is entered under “Balances” below theappropriate sub-heading(s). To indicate a credit balance,place the figure in (parenthesis). If the member is not inarrears or has no credit balance, lines can be drawnthrough the spaces to indicate that there is no past duenor credit balance.

BILLING THE MEMBER

With beginning balance information in place, theLedger Cards are ready for billing entries. The Peg-boardSystem enables the financial secretary to prepare theMembership Bill and make entries on the Ledger Cardand Billing Summary Sheet all in one step. The use of aball point pen is recommended as it achieves clearercarbon copies on the Ledger Card and Summary Sheet.

Initiate the billing process as follows:

• Affix name and address information on theMembership Bill — First Notice (#423) within thewindow envelope locator markings. The bill isdesigned to be used with window envelope #16008available from the Supply Department.

• Enter the names of council members in alphabeticalorder in the far right column of the Billing SummarySheet (#428) and place the sheet on the peg-board.

• Position a sheet of the narrower carbon paper(9 11/16” x 6 3/16”) on top of the Summary Sheet.

• Place a Membership Bill on top of the carbon byaligning the top line on the bill with the second to

last line at the bottom of the Billing SummarySheet. Check to be certain that the carbon area onthe back side of the bill is aligned exactly oppositethe name of the last member on the Billing SummarySheet (one line above “Totals”). Continue placingbills on the peg-board, working up from the bottom.The light blue locators in the bottom left corner ofeach bill will form a solid, unbroken line if the billsare placed properly on the board. Refer to page 31for illustrated guidance.

• Place the Ledger Card for the first member to bebilled (top most member listed on the SummarySheet) under the Membership Bill so that the first

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available accounting line on the Ledger Card isdirectly beneath the carbon strip on the back of thebill. It is imperative that each entry on the Ledger

Card, whether it reflects charges or payments,

be made on the line below the last previous

entry. Refer to pages 32 and 33. The left side of theLedger Card should be next to the pegs on theboard.

• If the Ledger Card reflects a past due balance, thatfigure is entered in the “Arrears” section on the bill.A credit balance is also entered in this section withthe amount enclosed in (parenthesis). Otherwise, noentry is required.

• In the “Date” field enter month, day (first day of themonth) and year of the quarter for which the bill isbeing prepared.

• Under “Charges for Current Quarter” enter applica-ble charges in the appropriate spaces. RecurringSupreme and state council levies are normallyincluded in council dues. Councils that bill for theselevies separately can use the “Special” fields for thatpurpose. These fields can also be utilized for specialassessments that may be made from time to time atthe Supreme, state or local council level.Miscellaneous charges, such as initiation fees ormember purchases made through the council’saccount, should be identified and listed under“Misc.”

• Calculate net amounts due in each field and enterthe figure(s) in “The Above are the Total AmountsDue.”

• Total all fields and enter that sum as well as the endof quarter date in the “This Total Pays to” boxes.

• The section of the bill for total yearly charges isoptional. However, completion of that sectionencourages annual payment.

• Remove the Ledger Card from beneath the bill, tearthe bill off along the perforated line and insert it inthe window envelope for mailing.

• The Ledger Card of the member whose bill is nexton the Summary Sheet should now be placed underthe bill for that member, and the aforementionedbilling procedures repeated. Continue in this matteruntil all the bills on the peg-board are completed.

• Should a bill that has been completed reflect acredit balance or no balance due, the bill need

not be sent and should be destroyed. However,even if the financial secretary knows in advance thatthis will be the case, the bill must still be com-

pleted because the entries that are made on it arereproduced by carbon paper on the Ledger Card and

Billing Summary Sheet, and entries on these twoforms are absolutely necessary.

• Total the sheets, number them consecutively anddate them by quarter. Remove the Billing SummarySheet and retain it for audit purposes.

• If after 30 days you have not received payment fromthe member, prepare a Membership Bill — SecondNotice (#424) for mailing. Do not post this entry

on the Ledger Card or the Billing Summary Sheet.

• If at the end of the second month of delinquency themember still has not paid his dues, the Notice ofIntent to Suspend Form 1845 is to be prepared asexplained on page 4. Again, do not post on theLedger Card nor Billing Summary Sheet. However,the Council Copy of the Form 1845 can be attachedto the Ledger Card, if desired.

PROCESSING PAYMENTS FROM MEMBERS

It is customary for payments to be received by mail, atcouncil business meetings, and even during chanceencounters . . . on the street, at church, etc. (For the latter,it is recommended that the financial secretary carry amemo pad to note such payments.) Therefore, the finan-cial secretary should be prepared to process paymentsboth at home and at the meeting hall. To permit process-ing at a council meeting, a peg-board previously set upwith Receipts and the member Ledger Cards must be inhis possession.

Each payment received must be recorded on theRecord of Cash Receipts sheet, as well as on the LedgerCard, and an Official Receipt (#426) prepared. Processpayments as follows:

• Place the Record of Cash Receipts on the peg-board.

• Place a sheet of the wider carbon paper (9 11/16”x 8 7/16”) over the Record of Cash Receipts. The topof the carbon paper should line up immediatelyunder the headings at the top of the Record of CashReceipts sheet.

• Place the Official Receipt forms on top of the carbonpaper, starting at the bottom and aligning the writingline on the top of the Receipt with the line just above“Totals” on the Record of Cash Receipts. See page 35for illustrated guidance.

• Place the Ledger Card under the first Receipt at thetop of the peg-board with the writing line on theReceipt placed directly over the first blank line onthe Ledger Card. The left-hand side of the LedgerCard should be next to the pegs on the board. On theReceipt, enter the member’s name, total paid, andhow the payment is being applied in the “Payment”area.

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• Then return to “Balances” and enter any outstandingbalances due after payment. These balances aredetermined by subtracting the current paymentfrom the previous balance. An example is picturedon page 36.

• Remove the Official Receipt from the peg-board andhand it to the member or send it to him, as appro-priate. Return his Ledger Card to the container.

• The payment received from the next member shouldbe entered on the Official Receipt that is now at thetop of the peg-board. Repeat the procedure as out-lined above.

PROCESSING MONEYS FROM OTHER SOURCES

Section 139.1 of the Laws of the Order specifies thatthe financial secretary shall collect and receive allmoneys accruing to the council from members and

other sources. These moneys must be recorded on theRecord of Cash Receipts and the source identified.Examples are moneys derived from ticket sales for coun-cil functions, interest and dividends, gifts or bequests,rental revenues, etc. Process such payments in the fol-lowing manner:

• On the Official Receipt enter the name of the personfrom whom the money was received and the sourceof the revenue, the total amount received, and thedate.

• In the “Payment” area, again enter the total amountreceived in the “Misc.” box.

• Remove the Official Receipt and provide it to thepayee.

TURNING MONEYS OVER TO THE TREASURER

The Laws require that the financial secretary pay overto the treasurer at the close of each meeting all moneysreceived at the meeting and from members or othersources between meetings. The Record of Cash Receiptssheet reflects the amount to be turned over to the trea-surer. The financial secretary should total the columns onthe form and enter the figures at the bottom of the sheet.The total of all items under “Payment” must agree withthe amount under “Total Paid.” If there are multipleRecord of Cash Receipts sheets, each must be totaledseparately. Do not carry over totals from one sheet toanother.

The financial secretary should prepare a summary ofthe moneys being paid to the treasurer. Please refer topage 37 to review a recommended format for summariz-ing receipts. This summary should appear on the lastsheet, if multiple sheets of the Record of Cash Receiptsreport have been used.

In larger councils it is advisable to use a separate set ofRecord of Cash Receipts for each month. These sheetsshould be numbered successively. In smaller councils, asingle sheet may suffice or a multiple set of sheets couldreflect financial activity for several months.

After the moneys have been received by the treasurer,he must issue a receipt to the financial secretary. See page30 for a sample Receipt (#281) prepared to acknowledgemoneys received.

. . . USING THE MEMBER BILLING SECTION

OF MEMBER MANAGEMENT

The Member Billing application — located in the

secure Officers On-line area at kofc.org — works in con-

junction with the Member Management application to

allow councils to: manage the financial transactions for

their council; create, edit and archive receipts, vouch-

ers, assessments and adjustments; maintain a list of

accounts and sub-accounts, payee/payor lists and coun-

cil-defined sub-classes for billing (military, students,

etc.); as well as produce billing notices and payments

received from members.

To use this on-line system, you must have received a

personal invitation code and be registered at kofc.org to

gain access to the Reports On-line/Member

Management/Member Billing portions of the website. A

financial secretary who does not have an invitation code

should contact Financial Secretary Appoint ments to

obtain one. Please see page 8 for contact information.

During the registration process, you will be asked to

enter your invitation code, member number and coun-

cil number. You will also need to pick a user name and

password, select security questions and provide

answers as well as enter your email address. Once reg-

istered you will find a list of “webinars” on the landing

page. Signing up for and participating in the webinars

will provide you with on-line instruction in how to con-

duct billing and other council accounting responsibili-

ties. If further assistance is needed, you can contact

Customer Service at the Supreme Council office.

Contact information can be found on page 8 of this

booklet.

. . . USING FSPC

The personal computer-based FSPC software programcan also be used for accounting purposes and is designedto assist the financial secretary in many of his other cler-ical and administrative duties. While no new releases ofthe software are planned, the program is still supportedby the Service Desk at the Supreme Council office andalso on the web at www.fspc.org, the FSPC SoftwareSupport home page. Service Desk contact information isavailable on page 8.

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Form #429

Form #281

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COUNCIL

AUDIT

SEMI-ANNUAL AUDIT REQUIREMENT

Section 145 of the Laws of the Order requires thatthe grand knight and trustees audit the accounts of thefinancial secretary and treasurer at least every sixmonths, and in January and July report thereon to theircouncil, district deputy, state deputy and the SupremeSecretary on forms approved by the Board of Directorsand furnished by the Supreme Council. Under no cir-

cumstances should either the financial secretary

or treasurer prepare the audits, but each should bereadily available to the trustees to answer questions re -garding the records. The trustees are charged with thisduty, and in accepting office they are accepting theresponsibilities the office entails.

Trustees who sign an audit prepared by the financialsecretary or treasurer are acting in an irresponsiblemanner. The report made to the council, districtdeputy, state deputy and the Supreme Secre tary indi-cates that the trustees have examined the records ofthe financial secretary and treasurer. If they have notdone so, the trustees cannot know that the figuresthereon are correct.

If the trustees and grand knight cannot person allymake the audit, they should arrange to have one madeby a qualified member at the expense of the council. Aresponsible financial secretary will require that hisrecords and accounts be examined periodicallyaccording to the Laws for the protec tion of all con-cerned, including his own. This will also help to safe-guard the financial affairs of the council. The grandknight and trustees must arrange for the audit to beaccomplished without depriving the financial secretaryof his records for more than one week. The businessrecords of any council can be properly examinedwithin a week to assure accuracy and completeness.

The bonding company, which takes an active con-cern in audits, can refuse to honor the bond on eitherthe financial secretary or treasurer for the followingreasons:

• Failure of the trustees to conduct the audit, orsigning an audit prepared by the financial secre-tary or treasurer

• Failure to have on file at the Supreme Counciloffice two consecutive Audit Reports (#1295) forthe periods immediately past

RECORDS AND ITEMS NEEDED TO PREPARE

THE AUDIT

FROM THE FINANCIAL SECRETARY . . .

• Cash Receipts Records (#427)

• Warrant Voucher stubs (#137)

• Receipts, Treasurer to Financial Secretary (#281)

• January 1 or July 1 Council Roster, as appropriate

• Council Statements for the audit period• Cash and checks on hand, if any• Bills or invoices requiring payment• Copy of last council audit• Member Ledgers (#429)

FROM THE TREASURER . . .• Treasurer’s Cash Book (#1401)• Check book, bank statements, cancelled checks

and Warrant Vouchers (#157) for the audit period• All bank books, regardless of purpose of account• All documents reflecting cash or liquid assets

such as stocks, bonds, notes, etc.

FROM THE RECORDER . . .• Minute Book (#1403)

COMPLETING THE AUDIT REPORT

All three sections of the Audit Report (#1295) are tobe completed, with the exception of councils using

the on-line Member Billing application. Those

users need not complete Schedule A, since there

can be no discrepancies between local council

and Supreme Council records. The audit must besigned by the grand knight and at least two trustees. Ifan entry is not applicable, the word “none” should beinserted on the line. Please refer to page 44 for asample Audit Report.

SCHEDULE A — MEMBERSHIP

A major objective of the semi-annual council audit isto reconcile local council membership records withthose maintained by the Supreme Council Departmentof Membership Records. The sources for informationnecessary to complete Schedule A of the Audit Reportare: (1) records the financial secretary maintains onledger cards, Member Billing Member Ledgers, FSPCledgers, or equivalent; (2) the January 1 or July 1 CouncilRoster, as appropriate for the audit period and (3)monthly Council Statements provided by New Haven.The latter is especially necessary for associate to insur-ance, insurance to associate, transfers out of the counciland, in some instances, death transactions recorded as aresult of insurance claims processing. All discrepanciesbetween local council and Supreme Council records areto be reconciled, with any necessary membership trans-actions being submitted to the Department ofMembership Records, or . . . local council records beingcorrected as necessary to ensure agreement.

Only those members for which the applicable mem-bership transactions have been reported are to belisted on the audit. If an addition or a deduction isbeing acted upon but as yet has not been submittedwith sufficient time for processing, it is not to be indi-cated on the audit report. Each time a transaction is

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submitted to the Supreme Council office, it is the finan-cial secretary’s responsibility to verify that it has beenreceived and processed. This is accomplished byreviewing the monthly Council Statements for theaudit period — August through January statements forthe January audit, February through July statementsfor the July audit. Again, only those members for

which transactions have been verified as received

and processed in New Haven are to be listed on

the audit as additions or deductions.

For the purpose of preparing the semi-annual auditonly, inactive insurance members are excluded; theyare not to be considered as insurance members of thecouncil. If an insurance member is suspended or takesa withdrawal, he becomes inactive and is considered adeduction. Conversely, an inactive member reactivat-ing his membership is an addition to be recorded onthe “Reinstatements & Readmissions” line. Also, the“Transfers — Assoc. to Ins.” and “Transfers — Ins. toAssoc.” lines in the Additions and Deductions sectionsmust agree. For example, an insurance addition as aresult of an associate to insurance transfer is also anassociate deduction.

The figures for “Total Deductions” in the Deduc tionssection are to be placed on the line “Minus TotalDeductions” in the Additions section and must be sub-tracted from the figures for “Total for Period” to obtainthe correct figures for “Number Members at End ofPeriod.”

SCHEDULE B—CASH TRANSACTIONSFINANCIAL SECRETARY

“Cash on Hand Beginning of Period” will be thefigure from the previous Audit Report showing “Cashon Hand at End of Period.” Figures for “Cash Received— Dues, Initiations” and “Cash Received from otherSources” will be the accounting period summary fromRecords of Cash Re ceipts. “Total Cash Received” willbe the total of the three previous items.

Amounts for “Paid to Treasurer” will be the total ofthe figures shown on receipts from treasurer to finan-cial secretary for moneys received during the period bythe treasurer from the financial secre tary.

“Cash on Hand at End of Period” will be amountsshown “Paid to Treasurer” subtracted from amountshown as “Total Cash Received.” In most instances“Cash on Hand at End of Period” will show a zero bal-ance as most financial secretaries pay all moneys tothe treasurer before the end of the audit period.

SCHEDULE B — CASH TRANSACTIONSTREASURER

The “Cash on Hand Beginning of Period” will be thefigure shown on the previous audit from line “NetBalance on Hand.”

The item “Received from Fin. Sec.” will be theaccounting period total of the items in the Treasurer’sCash Book showing moneys received from the finan-cial secretary. This should agree with the amountshown in the financial secretary’s report on line “Paidto Treasurer.”

Under “Disbursements,” the amounts for per capitapayments and gen eral expenses will be the accountingperiod total of payments by the council as shown in thedis bursements section of the Treasurer’s Cash Book.

AUDITING DUES PAYMENTS

The procedure detailed below is recommended foruse by auditors in determining that dues paymentswere receipted, entered on the appropriate memberledgers, turned over to the treasurer, receipted by thetreasurer, and deposited in the council’s bank account.Conversely, it is effective in verifying that credits werenot posted to member ledgers unless there is a recordof payment having been received. In order to makethese determinations, a representative number ofaccounts should be “spot checked.” Proceed as follows:

• Verify several receipts on each Record of CashReceipts sheet to determine if credit was given onthe appropriate member ledger for the amountshown.

• Verify several member ledgers to determine, inreverse order, if credit given there was receivedand recorded on the Record of Cash Receipts.

• Verify the totals on each Record of CashReceipts sheet to determine that moneys wereturned over to the treasurer and his receipt wasissued.

• Verify each Treasurer’s Receipt to determine thatthe amounts shown were credited on bank state-ments as deposits.

To determine if the treasurer’s check register is inbalance with the balance shown on the end-of-periodbank statement, the following procedure is suggested:

• Determine that an authorized voucher exists foreach check issued and that the check was issuedto the correct payee in the correct amount.

• Review the endorsements on the checks to deter-mine that they are endorsed by the payee.

• Compare the cancelled checks to the Cash Dis -bursement register and indicate and initial auditresults on the check register.

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SCHEDULE C — ASSETS AND LIABILITIES

This section will provide insight as to the financialcondition of the council. From audit period to auditperiod it will indicate the council’s financial progress—or lack of it—and where necessary will enable thetrustees, state and district deputies, and the SupremeCouncil office to obtain a true picture of the council’sfinancial status. However, in reviewing previous auditsit is apparent that some councils include figures in thisschedule that are not applicable to the audit period.This is particularly true relative to “Due SupremeCouncil: Per Capita” in the Liabilities column and “DueFrom Members” in the Assets column.

It appears that some councils are including as owedthe per capita levy for the period following the one forwhich the audit is being made. For example, if an auditis being made for the period ending December 31, thenthe levy for January of next year should not be shownon the “Per Capita” line. However, should that Januarylevy not be paid by June 30, it would be included on thenext audit.

Regarding the “Due From Members” line . . . If thefinancial secretary follows proper billing procedures,he will have sent the First Notices at least 15 days priorto the start of the period. Entries are not to be made forthose members being billed for the following period. Toavoid confusion, billing notices should be dated as ofthe first of the month of the start of the period (such asJanuary 1 or July 1) not the date the bills are being pre-pared. However, should any portion of the bill remainunpaid into the next audit period, that portion is to beincluded on the ensuing Audit Report.

ASSETS

“Undeposited Funds” are moneys in the pos sessionof either the financial secretary or treas urer, or both.

Assets labeled “Bank — General Acct.” and “Bank— Special Acct.” will be the reconciliation of the trea-surer’s checkbook(s) showing the net cash balance(s).Outstanding checks should be deducted from the bankstatement.

“Due From Members” data is obtained from thefinancial secretary’s member ledger records. Refer to“SCHEDULE C — ASSETS AND LIABILITIES” abovefor guidelines regarding these figures prior to makingthe entries.

One indicator of the financial condition of a councilis the number of members in arrears and the amountsowed. Be certain to include these figures on the report.

The treasurer will furnish the amounts for “Sav ingsand Investment Accounts” from his Cash Book whichshould show transfers of cash to sav ings accounts or

the purchase of investments. If the council ownsstocks or bonds, the trustees should make a count ofthe investments and determine that all earnings oninvestments are properly credited to the councilaccounts.

“Total Current Assets” is the total of the five previ-ous lines.

LIABILITIES

Figures for the Liabilities section relative to thecoun cil’s obligations to Supreme, state, as well as mis-cellaneous will be supplied by the financial secretaryfrom his records and from unpaid bills in his posses-sion.

Advance payment of dues by members should beincluded in “Advance Payments By Members.” It is aliability because it represents dues payment not yetchargeable to the members.

When a member is suspended, the amount he oweswill appear on the Audit Report for the period in whichhe was suspended. His ledger should be removed fromthe council file on or before the end of the period inwhich he was suspended. This procedure will helpensure that a billing notice is not produced during thenext billing period and eliminates the carryover fromone period to another of uncollectible dues or othercharges on members who have been suspended.

The figure for “Total Current Liabili ties” is alsoentered in the Assets column in the space designated“Less: Current Liabilities” and is sub tracted from “TotalCurrent Assets” to obtain “Net Current Assets.”

If liabilities exceed assets, the “Total CurrentAssets” should be subtracted from “Current Liabili ties”and the resulting figure shown in (parenthesis).

INVESTMENTS

Trustees are to itemize investment assets on theappropriate lines provided for that purpose under“Investments.”

Figures showing the value of “Real Estate” and“Furniture” should be obtained from the secretary ofthe council home corporation.

It is strongly recom mended that an annual budget beprepared in November or December of each year fol-lowing guidelines established by the council. Afteradoption of the budget, it is good practice to transferfunds from the council’s general account to a savingsaccount, as appropriate.

Section 145 of the Order’s CHARTER CONSTITU-TION AND LAWS outlines the duties of the board oftrustees and its chairman, the grand knight. Every

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trustee is required to be familiar with this section andits impact on the council’s finances and obligations . . .and his duties. Section 122 details the manner in whichthe council manages its funds. Other sections dealingwith the disposition of coun cil moneys and funds are139-1, 139-3, 140-1, 140-2, 140-3 and 140-4.

Council by-laws may also contain laws and rulesgoverning the expenditure of moneys. These by-lawsare subject to approval by the Supreme Advocate in amanner consistent with the CHARTER CONSTITU-TION AND LAWS and the Board of Directors.

HOME CORPORATIONS

Council officers and members should be wellacquainted with all phases of operations where homecorporations are concerned. Regular and completereports should be made to the council by the corpo-ration trustees. There should also be a periodicreview as to the manner in which various activitiesare conducted under the auspices of the corporationboard.

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MEMBERSHIP

RECORDS

AND

FORMS

USE OF PROPER FORMS

On occasion, financial secretaries attempt changesin the status of members by means other than use ofthe required forms — generally a letter. Failure to useand complete the proper form can cause unnecessarycorrespondence and de lay a member’s change toanother status. There fore, it is important that the finan-cial secretary make use of the correct form to facilitatemember ship changes.

ADMISSION COMMITTEE AND MEMBERSHIP

ADMISSION PROCEDURES

The following guidelines detail the duties of thegrand knight in relation to appointment of an admis-sion commit tee, the procedures to be utilized by thecommittee in its interviews with prospective membersand the method to follow when presenting themember’s application to the council for approval.

The Board of Directors, in interpreting the Laws(Sections 108-109, 112-113), has prescribed the follow -ing procedure for all councils of the Order:

• The grand knight of each council shall immedi -ately after entering upon his term of officeappoint an admission committee composed ofseven mem bers. This is mandatory. Within fivedays after the application for membership is pre-sented to him, the grand knight shall refer theapplication to the admission committee, and thechairman of said committee shall immediatelynotify the applicant to appear before it for exami-nation as to his qualifi cations for membership.

• The admission committee has the power of rejec-tion only if five members file a written report withthe grand knight certifying that the applicant isnot a practical Catholic. There are no require -ments relative to profession, education, nationalbackground, skin color, nationality, cultural level,or financial status. If it is determined that theapplicant is not a practical Catholic, his applica-tion shall be deemed rejected and the facts shallbe noted thereon by the grand knight, who shalladvise the proposer. As to whether an applicant isa practical Catholic is for the Church to decide.Therefore, it is expected that before a writtenreport is filed, the committee will have discussedthe situation with the chaplain of the council orthe applicant’s pastor and will be bound by thedecision of either.

• Having determined that the applicant is a practi-cal Catholic, the admission committee shallsubmit to the grand knight its report and recom -mendations within ten days following the datewhen the application was delivered by the grandknight to the chairman of the admission commit -

tee. At the first meeting of the council followingreceipt by the grand knight of the report and rec-ommendations of the admission committee, orupon the expiration of ten days following deliveryof the application to the chairman of the admis-sion committee—if there is no report from thecommittee with respect to the applica tion—thegrand knight shall proceed with reading the appli-cation. Except when notice of application shall bepublished as provided in Section 110, the councilshall proceed forthwith (at the same meeting) toballot for the admission of such appli cant aftersaid reading. Prior to balloting after the first andonly reading, the warden shall determine andreport to the grand knight and the deputy grandknight the number of members present, and therecorder shall record in the minutes of the meet-ing the report of the warden.

• The grand knight cannot delay the processing of theapplication under any circumstances, for unless theapplication is rejected because the appli cant is nota practical Catholic as shall be deter mined by atleast five members of the committee, he shall readthe application at the first meeting following the tendays allowed for the report of the admission com-mittee. This reading is not restricted to a regularmeeting or a business meet ing.

• Balloting shall be by distribution to the mem berspresent a blank slip of paper and each membershall write thereupon either the word “yes” or“no” and nothing more.

• Balloting for candidates shall be in charge of thewarden. After exhibiting the ballot box to thegrand knight and deputy grand knight, the war denshall deposit the same on the salutation table andtake his place six feet therefrom. He shall thenrequest that all officers vote by depositing theirballots in the ballot box and after they have voted,he shall request the members to vote in the samemanner. They shall advance in single file anddeposit their ballots. After all who desire to do sohave voted, the warden shall exhibit the ballotbox to the grand knight and deputy grand knight,and they shall examine and count the ballots. Ifthe number of negative ballots cast does notexceed one-half of the members present, theapplicant shall be declared elected. The grandknight shall announce the result but the exactnumber of nega tive ballots shall not be stated.The Laws require a negative vote of more

than one-half present for rejection, not a

negative vote of one-half of those voting.

• If more than one candidate is to be balloted for ata meeting, the grand knight may announce thatthe first ballot shall be a general one upon all the

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candidates, and that if not more than one-half ofthose present shall cast negative ballots uponsuch general ballot, no other ballots shall betaken. If the announcement is made by the grandknight and not more than one-half negative bal-lots of those present are cast upon said generalballot, all candi dates so balloted for shall bedeclared elected. If more than one-half negativeballots of those present are cast upon said gen-eral ballot, an individual ballot shall then betaken on each candidate.

• Applications for membership from priests andreligious need not be referred to the admissioncommittee for determination of practicalCatholicity. The opportunity to discuss Knights ofColumbus programs with the committee shouldnot, however, be denied to a priest or religiousbrother. But if he does appear before the admis-sion com mittee, his practical Catholicity shall notbe referenced nor judged as part of the interviewprocess.

• Impose another duty on the admission commit teein cases of reapplication by a former memberwho has been in an exit status for more thanseven years. Such an applicant must appearbefore and be approved by the admission com-mittee. In addition thereto, the reapplicant mustestablish to the satisfaction of the committee thathe has received the degrees of the Order. If thiscannot be established, the reapplicant shall berequired to take any or all degrees.

THE INTERVIEW

The Inquiries Guide (#390)—see page 57—is helpfulin conducting the interview as it provides a suggestedoutline to be followed by the admission committee.Using it will help assess the applicant’s Catholicity andcitizenship and will provide insight into his potentialcontributions to the council. During the interview, thecommittee should also review the answers provided bythe applicant at the bottom of his Form 100Membership Document under the heading:Interests/Preferences. During the interview process,every opportunity should be provided for the applicantto ask questions about the Order. In fact, he should beencouraged to do so. A Form 100 MembershipDocument completed for a new member applicationappears on page 58.

REPORT OF ADMISSION COMMITTEE

Following the interview, the committee must voteon acceptance or rejection of the candidate and com-plete the appropriate report — page 59. If the candi-date is accepted, only the signature of the chairman isrequired. The report showing acceptance is presented

to the grand knight within ten days following the datewhen the application was delivered by the grand knightto the chairman of the admission committee. If the can-didate is rejected, refer to the “Admission Committeeand Membership Admission Procedures” section ofthis handbook for guidance.

REPORT OF OFFICER ELECTIONS

Section 128 of the Order’s Laws states that electionsof subordinate council officers shall be held betweenMay 15 and June 15 of each year (college councils—March 1 to June 1). Those duly elected officers are tobe reported to the Supreme Council office on theReport of Officers Form 185. Deadline for submissionof the form is July 1.

The Form 185 is pictured on page 60. A copy of theactual form is contained in the Council Report FormsBooklet, Item #1436. The Report Forms Book let is sentannually to financial secretaries of record for useduring the fraternal year. The original copy of theReport of Officers is to be forwarded to the Departmentof Membership Records. Copies must also be sent tothe state deputy and district deputy. Be certain to retaina copy for local council records.

The preferred method of reporting newly elected

council officers is through the Member Management

application located in the secure Officers Online area

at www.kofc.org. Simply follow the instructions

included on the website. There is no need to file a

paper report with the Supreme Council office after

reporting officers through the Member Management

application.

You can also visit our website at www.kofc.org andcomplete the Report of Officers Form 185. Click on: For

Officers, Forms, Council, 185. Please note, however,that this form must then be printed and mailed to theSupreme Council office. It cannot be submitted elec-

tronically. The information contained on the form mustalso be reported to the state deputy and district deputy.

MEMBERSHIP DOCUMENT — FORM 100

The Form 100 Membership Document is used toreport most membership transactions to the SupremeCouncil office relating to new, present or former mem-bers. (Disability exemption and withdrawal are theexceptions. Refer to those respective sections fordetails.) As financial secretary, you must be familiarwith all of the membership transactions and how toreport them. The chart on page 61 explains which sec-tions on the Form 100 are to be completed to effect thevarious transactions reported on that form.

On occasion correspondence is submitted along withthe Form 100 to further qualify the transaction beingreported. Such correspondence is always welcome.

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However, with the exception of data changes and with-drawals, no attempt should be made to report transac-tions solely by corres pondence. The historical record ofa source document is lost. It is also for this reason thatfaxed Form 100’s are often unacceptable since the qual-ity may be unsuitable for archival purposes.

POINTERS FOR COMPLETING THE FORM 100

In Section 1 the financial secretary must include thecouncil number and also the membership number, ifapplicable to the transaction being reported. Dateelected and First Degree date should be indicated, ifappropriate.

In Section 2 be sure to mark the transaction box.Including “degree attained” information for manual sub-missions of honorary/honorary life requests assuresthat degree information will appear on the card. Pleasenote that death processing requires the full date ofdeath to include month, day and year. If survivor infor-mation is known, include that information in the boxlocated beneath Section 6. This will enable the SupremeKnight to write to the survivor, expressing condolences.

Section 3 of the form must be completed regardlessof the type of transaction being reported. Be sure toinclude the full name and address, complete and legi-ble. Avoid using nicknames. “Titles” should be limitedto religious (Bro, Rev, Very Rev, Most Rev) or profes-sional (Dr). Date of birth is to be reported:MM/DD/YYYY. Contact information is very important.Thus, in addition to the address, please include tele-phone numbers and a valid email address.

Section 4 allows for input of parish information,Knights of Columbus degree dates and former councildata, where appropriate. An affirmative response isrequired as to the applicant’s practical Catholicity.Priests and religious need not answer this ques-

tion. The annuity questions in Section 5 need to beanswered by all new member applicants. Required sig-natures are to be affixed in Section 6. The chart onpage 61 indicates which signatures are required for thevarious transactions.

The questions included under the “Applicant’sInterests/Preferences” section at the bottom of theform should be completed whenever the applicant isnew to or re-entering the council. Those answers helpthe council determine the applicant’s interests for com-mittee assignments as well as give insight as to whatthe applicant expects to gain as a member of theKnights of Columbus. Where applicable, the Form 100must be available to the admission committee duringthe interview process.

When filling out the Form 100, care should be takento ensure legibility of all information provided, includ-ing officers’ signatures. If in doubt as to whether toprovide certain data, include it on the form. It is better

to supply more information than necessary, as opposedto omitting data required for processing. Such omis-sions can result in additional correspondence and pos-sible delays in processing.

Extra care should be exercised when the memberhas elected to take advantage of the annuity offer forhis wife. The front of the Form 100 should be filled incorrectly and completely, bearing in mind that theDuplicate copy must be as legible as the Original. Thenthe Duplicate copy should be detached before theannuity application is completed on the reverse side.

NEW MEMBER

The initiation of new members should be reportedto the Supreme Council office within 24 hours of thedegree ceremony using the Form 100 MembershipDocument (page 58). Do not delay submission of a

Form 100, awaiting reception of the higher

degrees of the Order. It is the First Degree that estab-lishes mem bership, and the recording of that degree isrequired to continue new insurance applications inforce. However, it is your responsibility to reportSecond and/or Third Degree dates to the Supreme

Council office as these degrees are received. Referto “Data Change” on page 52 for instructions on report-ing dates of degrees received subsequent to the origi-nal Form 100 submission.

The applicant accepts or declines the annuity offer inSection 5 on the front of the Form 100. If he is married,he does the same for his wife. If the annuity offer is

declined for both parties, the Original copy of theForm 100 is sent directly to the Supreme Council officeand the Duplicate is sent to the general insurance agent.Always retain the Coun cil copy for your records.

If the applicant accepts the annuity offer, he mustcomplete the ten sections on the reverse side of theOriginal copy of the Form 100. If he is applying forannuity coverage on his wife, she must complete thereverse side of the duplicate copy. He must sign as theapplicant and she must sign as the annuitant. For legi-bility, the Duplicate Copy of the Form 100 should bedetached before the wife completes the reverse side.The financial secretary collects a premium of no lessthan $100.00 for each proposed annuitant. He shallretain all copies of the Form 100 and the premium pay-ment(s) until the candidate receives his First Degree.Any questions about the New Member Annuity Planshould be submitted to the general agent.

Immediately following the First Degree, the fi nancialsecretary will send to the general insur ance agent boththe Original and Duplicate copies of the Form 100, thepremium payments, and the General Agent copies ofTransmittal Form 175FS — page 75. This is done if eitherthe candidate, his wife, or both accept the annuity offer.(NOTE: The field agent may pick up these documentsfor delivery to the general agent.) The financial secre -

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tary retains the Council copy of the Form 100 and theFinancial Secretary copy of the Transmittal Form175FS for his records.

This transaction is credited as an addition towardSupreme Council Award quotas.

JUVENILE TO ADULT

Juvenile to adult constitutes a specific category ofnew member transaction, and the preceding sectionapplies to this transaction as well. An applicant formembership who holds an in-force insurance policyissued while he was under 18 years of age is to be pro-cessed as a juvenile to adult transaction. If theprospect applies for membership prior to his nine-teenth birthday, the maximum initiation fee that canbe charged is $5.00. A juvenile to adult applicationappears on page 62.

This transaction is credited as an addition towardSupreme Council Award quotas.

REINSTATEMENT

Reinstatement is appropriate if membership termi-nation has been for a period of three months or less.

To reinstate his membership, the applicant pays to thefinancial secretary of his former coun cil all arrear-ages, whereupon the financial secre tary shall notifythe Supreme Council office on a Form 100 (page 63).Reinstatements can only take place in the councilfrom which the member was suspended or took awithdrawal. A reinstatement will not reflect a

break in membership. No council action is required.

REACTIVATION

The proper transaction for re-entry of an inactiveinsurance member is reactivation. Please refer to page64 for a sample Form 100 completed for reactivation.The reactivation fee is set at $5.00. No fee is requiredif he left the Order by withdrawal before October 1,2003. Years of service prior to suspension or with-

drawal, unless it is the twenty-five years of con-

secutive membership required, do not count

toward the requirements for honorary or hon-

orary life membership.

READMISSION

This transaction is appropriate if membership ter-mination has been for a period of more than three

months and up to seven years. The applicant maybe readmitted into the council of his choice. Councilaction on his membership is required, but action bythe admission committee is normally not needed.

If the applicant left his former council by with-drawal before October 1, 2003, attach his withdrawalcard to the Form 100 and collect from him advancedues (quarter-annual minimum). If the applicant wassuspended for nonpayment or he left by withdrawal

on or after October 1, 2003, he must pay a $7.50 re-entry fee in lieu of all council arrearages. The financialsecretary forwards the Form 100 (page 65) to theSupreme Council office and processes the $7.50 into acouncil account. If two councils are involved, thereceiving council will be charged $7.50 and the formercouncil credited a like amount. These charges/creditsappear on the councils’ next monthly statements. Nomonetary adjustment is made when the member re-enters his former council.

Years of membership prior to suspension or

withdrawal, unless it is the twenty-five years of

consecutive membership re quired, do not count

toward the requirements for honorary or hon-

orary life membership.

REAPPLICATION

When an applicant has been out of the Order formore than seven years, reapplication is the propertransaction to be used — see page 66. He may reap-ply to the council of his choice, paying the $7.50 re-entry fee, which is retained by the council. The reap-plicant need not retake his degrees if he satisfies theadmission committee that he’s already done so. Hepays no initiation fee. If the applicant left by with-drawal before October 1, 2003, he simply attachesthe withdrawal card to his Form 100 and pays onlyfuture dues. Years of service prior to suspen sion

or withdrawal, unless it is the twenty-five years

of consecutive membership required, do not

count toward the require ments for honorary or

honorary life member ship.

NOTE: Reinstatement, readmission, reacti -

vation, and reapplication are sometimes con -fused, resulting in the wrong box being marked onthe Form 100. At other times, the wrong box ismarked because complete, accurate in formation isnot available at the time the document is com-pleted.

Upon receipt of a Form 100 in the MembershipRecords Department, the record of the memberinvolved is researched thoroughly, and the correcttrans action is effected based on home officerecords. For this reason, the financial secretaryshould not be overly concerned with matters suchas, for example, how long the member has beensus pended, information which would be necessaryto determine whether or not an associate membershould be processed as a readmission or a reappli -cation. The only exception to this procedure is thereinstatement transaction. If a member has paidall back dues and is desirous of returning to yourcouncil within 90 days of his suspension or with-drawal, you must mark reinstatement to ensure

continuous service.

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Re-entry transactions involving more than onecouncil can introduce the problem of maintain ingaccurate Second and Third Degree date informa -tion. In such cases the new council financial secre-tary should write to the Supreme CouncilDepartment of Membership Records for assistance.

Reinstatement, readmission, reactivation andreapplication transactions are credited as addi-

tions toward Supreme Council Award quotas.

TRANSFER

A member in possession of a current membershipcard may transfer to any council of his choice bymaking application on a Form 100 (illustration on page67). The receiving council accepts the application fortrans fer under the elective procedures. Please notethat a transfer is initiated only by the receiving

council. Members cannot be transferred out of a coun-cil. It is suggested that the financial secretary of thereceiving council estimate any arrearages the applicantmay owe his former council and collect this amount (ifany) in addition to the required advance dues.

Upon receipt of the transfer application, theSupreme Council office will immediately transfer theappli cant to the new council. If the transferringmember is honorary or honorary life, a new plasticcard will be generated reflecting his new councilnumber. The card is then forwarded to the financialsecretary for presentation.

The former council is advised of the effective date oftransfer on a Transfer Account Adjustment Form 142.A completed sample of the Form 142 appears on page75. The financial secretary of the former council willenter outstanding degree information, annual dues,

dues paid to. . . (mo/yr) and the credit or past due

balance. For your convenience in com puting bal-ances, a dues adjustment chart is illus trated on page68. Balances are to be computed as of the last day ofthe month of transfer. Following completion, theappropriate copy is to be retained for council files andthe remaining two copies returned to the Departmentof Membership Records.

Upon receipt of the completed Form 142, theSupreme Council office will charge or credit theformer council and enter an offsetting charge or creditto the receiving council. The New Council copy of theForm 142 is then mailed to the financial secretary ofthe receiving council. He will adjust the account of thetransferee and record degree dates and other member-ship information on the ledger card.

NOTE: The Account Adjustment for Transfer Form142 is not a supply item and cannot be ordered bylocal councils. It is generated by the SupremeCouncil office only after a member transfer hasbeen processed.

This transaction is not counted toward or againstSupreme Council Award quotas.

HONORARY MEMBERSHIP

A member who has attained the age of 65 years andwho has been a member of the Order 25 consecutiveyears shall be designated an honorary member. If the25 years of continuous service is calculated from thelast date of entry, the award is automatic. If 25 years ofunbroken service was achieved prior to a suspensionor withdrawal transaction, the distinction must berequested in writing – submission of a Form 100 by thefinancial secretary (see page 69).

The honorary membership distinction includes aplastic membership card that is sent to the financialsecretary for presentation to the member at a suitableoccasion. In the case of automatic processing, the cardincludes degree information, provided the member’srecord at the Supreme Council office indicates that heis a Third or Fourth Degree. In the case of a manualsubmission, the financial secretary can also indicatedegree information on the Form 100. A picture of theplastic card can be found on page 71.

The honorary member is exempt from general fundcharges, except payment of $10.00 per annum, whichshall include state and Supreme Council per capitacharges and levies. Because of this annual paymentrequirement, a regular Membership Card (#154) mustbe issued by the financial secretary on an annual basis.The honorary member must present that card to gainaccess to Knights of Columbus functions.

This transaction is not applicable toward SupremeCouncil Award quotas.

HONORARY LIFE MEMBERSHIP

Members who have attained the age of 70 years andwho have been members of the Order for 25 consecutiveyears, and those who have been members of the Order for50 consecutive years regardless of age, shall be designatedas honorary life members. If the required years of contin-uous service is calculated from the last date of entry, theaward is automatic. If the required years were achievedprior to a suspension or withdrawal transaction, the dis-tinction must be requested in writing — submission of aForm 100 by the financial secretary (see page 70).

Honorary life members are exempt from further

payment of dues, per capita charges and assess-

ments. No Supreme or state council assessments arelevied against them. All priests and religious brotherswho have taken their final or perpetual vows are auto-matically designated as honorary life members uponreceiving the First Degree of the Order. However, thisstatus is not awarded to permanent deacons or seminar-ians unless they meet the requirements based on age andyears of service.

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The honorary life membership distinction includes aplastic membership card that is sent to the financial sec-retary for presentation to the member at a suitable occa-sion. In the case of automatic processing, the cardincludes degree information, provided the member’srecord at the Supreme Council office indicates that he isa Third or Fourth Degree. In the case of a manual sub-mission, the financial secretary can also indicate degreeinformation on the Form 100. A picture of the plasticcard can be found on page 71.

The honorary life member should retain the last reg-ular membership card he was issued if his plastic hon-orary life card does not include degree information. Iflost or otherwise unavailable, the financial secretary,upon request of the honorary life member, should issuea membership card (#154) showing degree attainedwith “honorary life” indicated in the “Dues paid to”field. The honorary life member may also request fromthe Supreme Council office a duplicate honorary lifecard with degree information indicated. Priests andreligious brothers are permitted access to all Knightsof Columbus functions with only the honorary lifecard, even if it doesn’t indicate degree attained.

An honorary life member cannot be suspended fornonpayment. He can, however, request a withdrawal orbe suspended for cause. In such case, you must requestthat he relinquish his plastic honorary life card.

This transaction is not applicable toward SupremeCouncil Award quotas.

SUSPENSION—NONPAYMENT

Suspension for nonpayment represents a significantgroup of losses to our Order each year. Thus, it is ofvital importance that proper billing procedures be fol-lowed before active mem bership is terminated by sus-pension. Please refer to page 4 for full details on properbilling procedures including use of the Form 1845Notice of Intent to Suspend. A sample 1845 is illus-trated on page 15. Actual suspension of the member isaccom plished by filing a subsequent Form 100, anexam ple of which is shown on page 72.

A member must be in arrears at least four monthsbefore he can be suspended for nonpayment. Anymember in that status, however, is to be advised that acurrent membership card is required for attendanceand participation at all Knights of Columbus businessmeetings and ceremonial exemplifications. A “current”membership card is defined as one bearing a “Duespaid to” date equal to or greater than the current date.

A suspended insurance member is recorded as aninactive member and remains on the council rolls inthat status as long as his insurance is in force. Thecouncil continues to be responsible for Supreme andstate-levied assessments. However, a $9.00 credit isapplied to the council’s account the month followingthe anniversary date of the member’s insurance policyto help offset such assessments.

This transaction is charged as a loss againstSupreme Council Award quotas.

WITHDRAWAL

The withdrawal transaction cannot be reported

using the Form 100 Membership Document.Rather, a personal signed communication from themember requesting withdrawal (resignation) isrequired to be sent to the council or assembly and for-warded on to the Supreme Council office. In goodstanding financially is not a consideration. A membercan resign whether he is current in his dues or inarrears. The only stipulation is that he must be eligiblefor re-entry as of the date he files his letter of with-drawal with the council or assembly. Withdrawal is not

an option for a member who is to besuspended/expelled for felony conviction, a violationof Section 162 of the Order’s Laws or nonpracticalCatholicity. Those members who apply for and aregranted a withdrawal do not maintain continuous

membership. The membership record will reflect abreak in service.

If the applicant for withdrawal is an insurancemember, he remains on the council rolls in an inactivestatus. The council is responsible for Supreme andstate-levied assessments and also receives the annual$9.00 credit, as explained under suspension.

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FORM 100 DISTRIBUTION AT A GLANCE.......

Proper distribution of the Form 100 helps ensure prompt, accurate transaction processing. Distribute asfollows:

TRANSACTION

New Member and/or Juvenile to Adult (annuityselected on husband and/or wife)

New Member and/or Juvenile to Adult (no NewMember Annuity selected) and all other transac-tions

DISTRIBUTION

Original—General Insurance AgentDuplicate—General Insurance AgentCouncil—Retain for council records

Original—Supreme Council officeDuplicate—General Insurance AgentCouncil—Retain for council records

This transaction is charged as a loss againstSupreme Council Award quotas.

SUSPENSION—LACK OF PRACTICAL CATHOLICITY

One of the requirements for membership in theKnights of Columbus is… “practical Catholic in unionwith the Holy See.” In order to remain on the activerolls, a current member must maintain his practicalCatholicity. On occasion, however, members leave thefaith, marry outside of the Church or otherwise losethat status. In such cases, they forfeit their member-ship “ipso facto” — by virtue of the fact.

Before the suspension can be processed, however,tangible evidence to support a suspension underSection 168.1 of the Order’s Laws is required. A state-ment must be on file in the Supreme Council officefrom the council chaplain or the member’s parish priestto the effect that the man in question is no longer apractical or practicing Catholic. Also acceptable is astatement signed by the member, admitting to theinfraction giving rise to the attempted suspension. Oneof these statements, along with a completed Form 100,must be submitted before suspension processing can beinitiated.

This transaction is not counted against SupremeCouncil Award quotas.

SUSPENSION—FELONY CONVICTION

Section 168.6 of the Order’s Laws stipulates forfei-ture of membership for felony conviction. A felony isgenerally one where the potential penalty is greaterthan one year incarceration. To substantiate convic-tion, you must submit: a newspaper account of the

conviction, written confirmation from the prose-

cutor or a certi fied copy of the court documenta-

tion. Proof of conviction should include a descriptionof the crime as a felony. Any one of the aforemen-tioned proofs of conviction, certification that the indi-vidual con victed is known by you to be the member tohave his membership forfeited and, of course, a com-pleted Form 100 are sufficient for suspension underSection 168.6.

This transaction is not counted against SupremeCouncil Award quotas.

SUSPENSION—MISCONDUCT

Detailed instructions on filing complaints against amember, his rights to plead and trial are found inChapter XIX of the Order’s Laws. Charges against amember must be filed in writing with the grandknight—Section 171. The grand knight must give theaccused a copy of the charges within five days—Section 172. The accused has ten days to notify thegrand knight whether he pleads guilty or not guilty—Section 173.

If a not-guilty plea is presented to the grand knight,the district deputy must examine the charges to deter-mine if they present a prima facie case—Section 174. Ifthe district deputy finds a prima facie case, he appointsa trial committee—Section 175. The trial committeethen proceeds to trial pursuant to the provisions ofSections 176, 177 and 178 of the Order’s Laws.

A completed Form 100 Membership Document andall paperwork resulting from compliance with SectionXIX of the Laws of the Order must be forwarded to theDepartment of Membership Records before suspen-sion processing can be initiated.

This transaction is not counted against SupremeCouncil Award quotas.

DEATH

The death of a council member should be reported tothe Supreme Council office as soon as possible. TheForm 100 Membership Document can be used to reportthe death as well as survivor information (see page 73).Deaths can also be reported most efficiently by using

the Member Management application, located in the

secure Officers Online area of kofc.org. If Member

Management is used to report this transaction, there

is no need to submit additional documentation.

The death transaction cannot be processed withoutthe full date of death — month/day/year. Under nocircumstances should a financial secretary or anyother member of a council declare or report someoneas being deceased without sufficient proof that theindividual is deceased. There are legal consequencesthat can stem from making false declarations, in addi-tion to the possibility that news of the false report mayinflict emotional trauma on the individual’s family orthat law enforcement officials, the individual’semployer or various other third party/agencies maytake action in reliance on the report.

Death notices received at the home office within sixmonths of the date of death will enable the SupremeKnight to write to the survivor, expressing condolenceson the death of the member. Notices received in excessof six months following the actual date of death are notconsidered timely, and the Supreme Knight’s condo-lence letter is not sent.

This transaction is not counted against SupremeCouncil Award quotas.

DATA CHANGE

Changes in personal, contact or membership infor-mation can be reported by filing a Form 100 with theDepartment of Membership Records. Be certain to markthe “data change” transaction box and include themember’s name, membership number and the data to bechanged. An address change is depicted on page 74.

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The financial secretary is free to report informationchanges in a variety of formats as long as the changesare legible and accurate. For example, in certain casesreturning a corrected copy of a council roster or othersource document might expedite the reporting process.

Electronic reporting may also be used. The Member

Management application, located in the secure

Officer’s Online area of kofc.org is an efficient, paper-

less platform for reporting data changes. Also, finan-cial secretaries utilizing FSPC software can generate aData Change Report and mail or scan/email it to theDepartment of Membership Records.

DISABILITY — RELIEF FROM PAYMENT

Those brother Knights who are unable to engage inany occupation for a period of at least six months mayapply for waiver of dues under Section 118(e) of theOrder’s Laws. Evidence of total disability must be fur-nished to the Supreme Council, along with the Form1831—Application for Relief from Payment of CouncilDues and Supreme and State Council Per CapitaCharges (picture on page 76). The Form 1831 must besigned by the disabled member, the grand knight andthe financial secretary.

All disability waivers expire on December 31 of eachyear and must be renewed during the 90 days prior toexpiration. A letter is sent from the Supreme Counciloffice requesting confirmation of continued disabilityduring October and must be signed by the grand knightand financial secretary. The letter is then to bereturned directly to the Department of MembershipRecords.

Council members who are exempt from dues pay-ment under Section 118(e) are to be issued aMembership Card (#154) on a calendar year basis. Inthe case of a member qualified for exemp tion underboth Sections 118(e) and 118(d) — honor ary life — thehonorary life designation takes precedent. Should amember of your council on disability exemption qual-ify for honorary life, a Form 100 should be submittedrequesting the latter classification.

Specific guidelines pertaining to application for andrenewal of relief under Section 118(e) appear on page77.

MEMBERSHIP CARDS

Financial secretaries are required to issue Mem -bership Cards to First, Second, and Third Degree mem-bers who have qualified by paying their dues and othercharges to the council in advance for three months, butnot more than one year.

The card shall be stamped with the council seal(Section 240—CHARTER CONSTITUTION AND LAWS)and should be given or sent to the member by the finan-cial secretary within a few days of payment.

For councils using manual record-keeping systems,Membership Cards are padded in groups of 100. Thefirst 75 cards in each book have the figure “3rd”imprinted in red on the face. The last 25 cards have noimprint. The cards with the “3rd” are for Third Degreemembers only so as to make it immediately apparent toanyone who has occasion to examine the card that thecard holder is a Third Degree member.

The last 25 cards in each book are for First andSecond Degree members. The proper degree must beentered on the card by the financial secretary — page78. These cards will immedi ately show the examinerthat the member has not yet achieved the ThirdDegree.

For councils using Member Billing, membership

cards are available in packages of 200 (Item #4817).

The application prints the highest degree attained,

based on the information in Member Management.

The financial secretary should take special pre -cautions to safeguard blank Membership Cards so thatnone would be readily available to an unscrupulousperson who could issue them to un qualified membersor to others not in the Order, thus permitting illegalentry of ineligible persons into council meetings ordegrees. A properly completed Member ship Cardrequires entries as follows: name, membershipnumber, degree data, council number and location,“Dues paid to” date and signatures of the grand knightand financial secretary.

CONSTITUTIONAL ROLL

The Constitutional Roll of Membership (Form #343) isa bound book that is used at Exemplification of the FirstDegree. A page from the book is reproduced on 79.

At the top of the page are blank spaces for insertionof the council name, number and location. Followingthis are four statements re garding membership rulesand regulations that govern when a candidate becomesa member.

The first of these (a) deals with the commence mentof membership and the effective date of insurance, ifthe candidate has applied for insur ance. These rulesmay be summarized as follows:

• Candidate must be elected and initiated in theFirst Degree

• Insurance application must be approved by theSupreme Physician

• First contribution payment must have been made

This particular section should be called to the atten-tion of candidates who apply for insurance.

In the second paragraph (b) the candidate agrees toabide by the Charter, Constitution, By-Laws, Rules andRegulations of the Knights of Columbus and of the

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council of which he is to become a member. Thisincludes any laws made or enacted at a later date.

The candidate agrees in the third paragraph (c) toabide by decisions of the Board of Directors or succes-sors in all matters of difference or dispute between theSupreme Council and any council, officer or member.

Finally, in the fourth paragraph (d) the candidateattests to having read and become fully acquaintedwith the contents of his application for membershipand that the statements are true. This also applies tohis application for insurance. He also agrees that thestatement and answers form part of the con siderationfor membership in the Order.

The member signs the roll in the space headed“Name” and inserts council number in the appropriatespace. He also writes whether he is an associate orinsurance candidate in the column labeled “Insuranceor Associate.” The financial secretary enters the initia-tion dates of the First, Second and Third Degrees thatare given the candidate.

This is an extremely valuable record for the counciland should be retained permanently in council files.

The Constitutional Roll of a particular councilshould include only the names of those candidatesbeing initiated into that council. Where candidates arebeing initiated for another council, the finan cial secre-tary of the other council must provide his council’sConstitutional Roll for insertion of his candidates’ sig-natures.

The complete text of the stipulations to which thecandidate agrees is as follows:

THE UNDERSIGNED, each for himself, in con -sideration of having been admitted to membership inthe Knights of Columbus through .............. Council No.............. located in .................. does hereby covenantand agree with said Knights of Columbus and saidCouncil as follows:

a. That my membership in the Knights of Columbusshall not commence until I have been regularlyinitiated in the First Degree of the Order and thatif I have made application for insurance, Ishall have no rights as an insurance member,except as may be set forth in any temporary

insurance agreement, nor be considered assuch, nor shall any claim accrue in favor of mybeneficiary unless and until I have been electedto membership and initiated in the First Degree,until my insurance application, if any, has beenapproved by the Supreme Physi cian and until thefirst payment of contribu tions on the certificatehas been paid, and then only in the event at thedate when all said requirements shall have been

met my health and insurability remain the sameas at the date of the completion of Part 1 of myinsurance application, if any, or at the date ofPart 2 thereof, whichever date is later.

b. That the Charter, Constitution, By-Laws, Rules andRegulations of the Knights of Columbus, and ofany Council thereof of which I may at any time bea member, which are now in force or which mayat any time hereafter be duly made or enacted,including any change in the manner, method oramount of the insurance contributions, shall bebinding upon me and my beneficiary.

c. That I will abide by the decision of the Board ofDirectors of the Knights of Columbus, or theirsuccessors in office, in all matters of differenceor dispute between the said Knights of Columbusor any Council or any officer or member thereofand myself relative to membership or the obliga-tions of member ship in the said Knights ofColumbus.

d. That I have read my application for mem bershipin its entirety and am fully ac quainted with itscontents and that I hereby warrant each andevery material statement by me made therein andin my application for insurance, if any, is true,and that all other state ments therein are, in theabsence of fraud, deemed representations andnot warranties and that they are the only state-ments and answers upon which a benefit certifi-cate may be issued to me by the Knights ofColumbus and I agree on behalf of myself and ofany person who may have any claim or intereston account of the benefit certifi cate which maybe issued to me that said statements and answersform part of the consideration for my acceptanceas a mem ber of the Knights of Columbus.

PAYMENT OF DEATH BENEFITS

ASSISTANCE TO BENEFICIARIES

As financial secretary, you are expected to pro videassistance to beneficiaries of deceased brother Knightsin obtaining prompt payment of death benefits thatmay be due on insurance policies issued by the Order.Normally, your responsibili ties in that regard are

limited to notifying your council’s insurance rep-

resentative of the passing of a member in your

council. However, in the event that a servicing agentcannot make himself available in a timely manner, itmay become necessary for you to play a more directrole in providing assistance to beneficiaries.

An alert financial secretary regularly reads the deathnotices in local papers and, without delay, advises thedeputy grand knight or the memorial committee chair-man of the demise of a member of the Order. At the

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same time, a Form 100 Member ship Document indicat-ing the death of the member is filed with the SupremeCouncil office. The Duplicate copy of the Form 100 issent to the council’s insurance representative.Information which must be entered on the MembershipDocu ment includes the member’s name, membershipnumber and complete date of death — month, day andyear. Survivor information — to include the full name ofthe survivor, the relationship to the deceased member,and the com plete address — enables the SupremeKnight to write to the survivor and express condolenceson the passing of the brother Knight.

While reviewing death notices printed in local news-papers, you should also be on the alert for deceasedfamily members of brother Knights. In most cases, youas the financial secretary will have no knowledge as towhether a family member may have been insured bythe Knights of Columbus. Therefore, upon the death ofa family member of a brother Knight, you should con-tact the council’s insurance representative immediatelyto furnish him with this information. He will determinewhether the deceased was insured by the Order and, ifso, will take appropriate action.

In the event you must provide direct assistance tobeneficiaries, you should become familiar with theProof of Death Forms #261-1, #261-1B, and #261-2.Samples of the forms appear on pages 80, 81, and 82.Pay particular attention to the instructions printed onthe forms.

Section 71 of the Laws of the Order, which isreprinted on pages 55 and 56, governs the dispositionof death benefits in cases where the beneficiary ofrecord has died before the insured or is otherwise dis-qualified to receive benefits. An understanding of theterms of that section will enhance your ability to helpclaimants in filling out Proof of Death forms. It willalso help you realize why additional information isneeded when the claimant is someone other than aqualified bene ficiary of record. Section 71 of the Lawsshould be studied carefully well in advance of havingto provide direct assistance to beneficiaries.

By conscientious, efficient handling of death benefitmatters, a financial secretary provides an importantservice to the surviving dependents and generatesgoodwill for the local council and the Order.

DELIVERY OF CHECK

Ordinarily, all death benefit checks will be maileddirectly from the Supreme Council office to the payees,with a copy of the forwarding letter going to the gen-eral agent.

However, in individual cases, where a timely writtenauthorization is received at the Supreme Council

Claims Department from the beneficiary, the benefitcheck will be forwarded to the named person asinstructed.

EXCERPT FROM THE LAWS OF THE

KNIGHTS OF COLUMBUS

BENEFICIARIES

Sec. 71.1 Each application for a benefit certificateshall include the beneficiary designation; and the certifi-cate holder may thereafter, from time to time, changesuch designation in such form and manner as the Boardof Directors shall prescribe, without consent of any ben-eficiary, except that the certifi cate holder may by con-tract, for a valid considera tion, assign full property inter-ests in the benefit certificate; provided that the Ordermay refuse to accept any designation or change of des-ignation which appears to the Order to be in violation ofany state or provincial law to which the certificate issubject, or where it appears to the Order that therewould be lack of substantial insurable interest; and fur-ther provided that the certificate holder may direct thatthe Order shall pay from the proceeds of the certificateor certificates not more than one thousand dollars tosuch person or persons as appear to the Order to beequitably entitled thereto by reason of having incurredexpenses occasioned by the burial of the personinsured; any payments made under such direction shallreduce pro rata the shares of the beneficiaries.

2. Where, upon the death of the insured, it appearsthat the certificate holder has failed to make any des-ignation, or that the beneficiary or beneficiaries aredead, or if the designation shall fail for illegality or oth-erwise, then the death benefit shall be paid as follows:

The Order may in its discretion pay from the pro-ceeds of the certificate or certificates not more thanone thousand dollars or such lower amount as is per-mitted by law, to such person or persons as appear tothe Order to be equitably entitled thereto by reason ofhaving incurred expenses occasioned by the burial ofthe person insured.

The remainder of the benefit, or if the Order shallnot have made payment on account of expenses occa-sioned by the burial of the person insured as hereinabove provided, then the entire benefit shall be paid tothe person or persons in the following classification,and in the order of precedence as herein set forth:

First: The insured’s spouse.Second: Children (including children by legal adop-

tion and step-children, also children of de ceased chil-dren, such children taking the share of their deceasedparent).

Third: Grandchildren.Fourth: Natural parents, unless the person in sured

has been legally adopted; in such case: adop tive parents.

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Fifth: Brothers and sisters: If there are brothersand/or sisters of the whole blood and brothers and/orsisters of the half-blood, the share of the latter shallamount to but one-half of the former. Provided, that achild or children of a deceased brother and/or sister ofthe whole blood and half blood shall take the share oftheir deceased parent.

Sixth: Dependents.Seventh: Grandparents.Eighth: Stepfather and stepmother.Ninth: Daughter-in-law and son-in-law.Tenth: Father-in-law and mother-in-law.Eleventh: Nieces and nephews.Twelfth: Uncles and aunts.Thirteenth: An incorporated charitable institu tion

upon which the person insured has been depen dent.Fourteenth: The estate of the person insured.

3. In the event of death of one or more beneficiariesdesignated in accordance with the Laws of the Order,before the decease of the person insured, if there shallhave been no other disposition thereof, upon insured’sdeath such benefits shall be paid in full to the survivingbeneficiary or beneficiaries, each sharing pro rata, asprovided in the benefit certificate, except that wherethe deceased benefici ary is a child or brother or sisterof the insured and is survived by a child or children,such surviving child or children shall take the share oftheir deceased parent.

4. In the event that a child or children of the insured,generally, has been designated as a bene ficiary, suchdesignation will be held to include all the survivingchildren of the deceased (including children by adop-tion and stepchildren), whether born before or afterdeath of the person insured, and in case one or more ofsuch children shall have died before the payment of thebenefit, leaving surviving a child or children, then andin such case the said child or children shall take theshare of the parent.

5. Provided, however, that in Canada the insur ancebenefits conferred by the Knights of Columbus afterthe fulfillment of the formalities required in favor ofthe spouses, heirs and assigns are not liable to seizurefor the debts of the certificate holder or for those of theparties benefited. Any certificate holder, or the partiesbenefited, may join in assigning all rights to such insur-ance benefits. A Canadian certificate holder may dis-pose of the insurance benefits accruing from the Orderby will or other wise.

LOST CERTIFICATES (POLICIES)

Form No. 113D for replacement of lost benefit cer-tificate is available. It is known as “Affidavit andAgreement Concerning Loss or Destruction of BenefitCertificate.”

When loss of a certificate is reported and a duplicaterequested, the financial secretary is asked to obtainfrom the member the following information:

• Whether it is definitely known that the originalcertificate is irrecoverably lost or destroyed.

• Whether it is needed for processing a cash sur-render request.

Occasionally, a financial secretary learns that thecertificate is neither lost nor destroyed but is beingheld by the beneficiary or some other person againstthe insured’s wishes. Please suggest to the insured thathe may wish to consult his attorney to attempt torecover the certificate. If the certificates are beingdealt with in connection with a divorce, or other judi-cial proceedings, suggest to the member that this factbe made known at once to the Supreme Council office.

NOTE: It is not necessary to require the benefit certifi-cate to be sent to the Supreme Council office with anyrequest for change of beneficiary (Form #113A).

INSURANCE REINSTATEMENT

Members who have allowed their insurance to lapsehave the privilege of reinstating by complet ing anApplication for Insurance Reinstatement (Form #1164,page 83 and Form #898, page 84) where applicable. Theforms and necessary pay ment can be mailed to theSupreme Council office — Pay ment ReceiptsDepartment.

The statement on the health of the applicant is sub-ject to review by the Supreme Physician with the pos-sibility that further evidence of insurability may berequired. It is stipulated that the certificate shall not beconsidered a reinstatement until it is ap proved at theSupreme Council office.

If the financial secretary assists the applicant, heshould make certain that the application and the pay-ment are forwarded together. The form needed and theinformation as to the amount of payment requiredshould be obtained by writing to the Payment ReceiptsDepartment, Reinstatement Division, giving the follow-ing in formation:

• Name of applicant (If a juvenile then both theapplicant’s name and the juvenile’s name)

• Address

• Number (certificate or policy)

The application and the information on the re quiredpayment will then be sent to the financial secretary.Whenever possible, the financial secretary should

refer insurance matters to the agency represen-

tative in the area.

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FORM 100 MEMBERSHIP DOCUMENT

All transactions require: 1) council number(s) indicated

2) � transaction block checked

TYPE OF TRANSACTION

New Member Application X X X X X X X X X X1) Applicant must accept or decline New Member

Annuity offer for himself and his wife(if married)

Juvenile to Adult X X X X X X X X X X1) Applicant must accept or decline New Member

Annuity offer for himself and his wife(if married)

Reinstatement X X X X X X1) Break in service is three months or less2) Member pays all arrearages3) Assures continuous serviceReadmission X X X X X X X X X X1) Break in service is over three months, up to seven

yearsReactivation – Inactive Insurance Member X X X X X X X X X X1) $5.00 reactivation feeReapplication X X X X X X X X X X X1) Break in service is over seven years2) If no previous membership number on file,

Supreme Council office assigns numberTransfer X X X X X X X X X X1) Check membership card and estimate any

arrearageHonorary Membership X X X X X1) 25 consecutive years of service2) 65 years of ageHonorary Life Membership X X X X X1) 25 consecutive years of service2) 70 years of ageSuspension – Non-payment X X X X X X1) Notice of Intent to Suspend Form 1845 filed2) Personal contact madeDeath X X X X X1) Provide date – month, day and year2) Supply next of kin informationData Change X X X X X1) Enter data to be changed

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— 69 —

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— 71 —

HONORARY CARD

HONORARY LIFE CARD

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FREQUENTLY ASKED

QUESTIONS

GENERAL

Do I have to submit a Form 100 for an address

change, or can I report it on-line?

The preferred method is to enter this informationon-line through the Member Management program.Please include apartment or building numbers, whereapplicable.

I am a new financial secretary and am not able

to access the Officers On-line program on the K of

C website. How do I get access to this program?

Contact Customer Service at (800) 524-3611. Theywill set you up with a user ID and temporary password.

A member contacted me saying that he has not

been receiving Columbia magazine. What should

I do?

Previous issues of Columbia may have been “unde-liverable,” resulting in a restriction on future mailings.If not, it may be a local postal issue. If restricted, verifythe address and notify the Membership RecordsDepartment of any changes so that the restriction canbe removed. Then request back issues of Columbia bycontacting either Membership Records or Columbia

magazine.

On my roster, there is an asterisk preceding the

member’s address, and he has not been receiving

his mail. What is the problem and what does this

asterisk mean?

The asterisk means that the member’s mail has beenrestricted due to previous mailings being returned as“undeliverable.” If the address is verified by either themember or his council, this restriction will beremoved.

A member contacted me to say that his address

has been changed to his son’s address. Why?

We receive a listing monthly from the Postal Serviceof those members who have reported an addresschange. Under certain conditions, family memberswith the same prior address are changed as well. If younotice that an address has been changed in error,please report it to us as soon as possible.

What must a council do to get a new financial

secretary appointed?

If the financial secretary of record is resigning, heshould submit a letter of resignation addressed to theSupreme Knight. If the grand knight and trustees donot wish the financial secretary to be reappointed, theyshould so indicate on the Evaluation Form #1938.

Upon receipt of the resignation letter or the evalua-tion form not recommending reappointment, theSupreme Council office will provide the grand knight

with a Nomination Form #103 (to be completed by thegrand knight and trustees) and Application Forms#101 (to be completed by the prospective candidates).

Why does an Evaluation Form need to be com-

pleted?

The Evaluation Form #1938 advises the SupremeKnight of how effectively the financial secretary is per-forming his duties. Completed near the end of thefinancial secretary’s three-year term, this form allowsfor the grand knight and trustees to recommend/notrecommend reappointment.

Will a financial secretary be automatically

reappointed if he wishes to remain in the posi-

tion?

Not necessarily. The Evaluation Form #1938 givesthe grand knight and trustees the opportunity to eitherrecommend or not recommend reappointment. Ifreappointment is recommended, a letter of reappoint-ment will be forwarded to the financial secretary. Ifthe form is not received within 120 days following com-pletion of the financial secretary’s term of office, hewill be reappointed automatically.

Why does a financial secretary have to send a

letter of resignation if he is at the end of his

term?

To confirm that he is leaving office of his ownaccord. If, after 120 days from the conclusion of histerm, a (1) letter of resignation or (2) an evaluationform not recommending reappointment has not beenreceived, the financial secretary will be reappointedautomatically.

Is there a special form for resignation?

No. A letter of resignation from the financial secre-tary addressed to the Supreme Knight should be for-warded to the Financial Secretary AppointmentsDivision.

What is the bonding for financial secretaries

and treasurers? How does a council secure it?

Bonding in the amount of $5,000 is provided forfinancial secretaries upon appointment. Treasurers arecovered upon receipt of an Officer Report #185.Bonding is on the position, not the person.

Can a council purchase additional bonding?

How much does it cost?

Yes. The charge for additional bonding is $7.00 perthousand of additional insurance. A written request foradditional coverage must be made to the SupremeSecretary’s office. The charge for the additional insur-ance will appear on the next council billing statementand will be pro-rated as necessary. Bonding begins onMarch 1 and runs through the end of February.

— 86 —

Is there a limit to the additional bonding a

council can purchase?

Yes. Bonding on the financial secretary and trea-surer is limited to $125,000 of total coverage per coun-cil, including the provided $5,000 of coverage on eachofficer.

How does a council make a claim for bonding

coverage?

Claims for bonding coverage are made to the LegalDepartment who investigates the request and subse-quently pays the claim, if deemed appropriate. In orderfor the bond to be in effect, the past two semiannualCouncil Audits #1295 must be on file at the SupremeCouncil office.

Can the financial secretary serve in another

officer position?

Within the council the financial secretary cannotserve in another elected office. There are no limits,however, to his serving in another elected office out-side of the council.

Should the financial secretary serve on the

council retention committee?

No. The rentention committee should include thegrand knight, chairman ex officio; membership director;retention chairman; trustees; and proposer, if available.

Why does a financial secretary need to com-

plete a W-9 Request for Taxpayer Identification

Number form?

The Request for Taxpayer Identification Numbermust be on file in the Supreme Council office in orderto receive the financial secretary compensation paid bythe Supreme Council. Money paid under this compen-sation program is reported to the Internal RevenueService. Those financial secretaries who receive pay-ments in excess of $599.99 will receive a 1099-Misc.

What constitutes financial secretary compen-

sation?

From the Supreme Council, paid annually at the endof each calendar year… forty cents for each life insur-ance certificate registered through the council.

From the local council… an amount equal to notless than eight percent and not more than ten percent(as stated in the council by-laws) of moneys collectedfor dues only. The financial secretary is free to waivethis compensation at his discretion.

Why can’t a student serve as financial secre-

tary of a college council?

At the October 1991 meeting of the Board ofDirectors, it was voted that new college councils may

not be instituted unless a member of the faculty or staffof the school or a permanent member of the local com-munity has agreed to serve in the position of financialsecretary. It was further voted that this regulationshould also apply to financial secretary reappoint-ments in all college councils. The reason for this regu-lation is to provide both a consistent point of contactfor the state council and the Supreme Council, and toprovide the college council with a consistent campuspresence. That helps ensure that the council won’thave to “start from scratch” at the beginning of aschool year if most or all of the student officers havegraduated.

Can a grand knight remove a financial secre-

tary from office?

No. Only a state, district or territorial deputy maydeclare any office in a subordinate council vacant, andonly in cases where the officer fails or refuses to per-form the duties of his office.

Can a financial secretary order supplies on-

line?

Currently, supplies cannot be ordered on-line. TheRequisition Form #1 should be completed and for-warded by mail or fax to the Supply Department.

How long should I retain council records?

• Current member Form 100s (new members, re-entry transactions for members who did not jointhrough your council originally): 7 years

• Current member Form 100s (all except above anddata changes): 3 years

• Current member Form 100s (data changes):verify processing at the Supreme Council

office, then destroy

• Former member Form 100s (all transactions):verify processing at the Supreme Council

office, then destroy

• Correspondence and accounting records: 3 years

In all cases, tax ID numbers—including the last fourdigits—must be obliterated.

Who initiates a transfer?

When a member is transferring from one council toanother, the Form 100 must be filed by the council intowhich the member is transferring. A member cannot betransferred out of a council.

Which signatures are required on the Form

100?

Signature requirements vary by transaction. Pleaserefer to the chart on page 61 of this Handbook.

— 87 —

What does a council do when a member states

he has transferred to another council and has a

dues arrearage?

A transfer cannot be processed until a Form 100 issubmitted by the new council. Prior to that time, themember remains in his former council and dues assess-ments continue to accrue.

Does a member have to repeat the degrees

when re-entering the Order?

Not if he can satisfy the admission committee to thateffect. A former member should never be challengedopenly regarding what degree he has attained. If thereis any doubt on the part of the admission committee, itshould be suggested that the member attend thedegree(s) to become familiar with the changes thathave been made since he received his degrees. In sodoing, he is receiving the degrees by observation.

Our grand knight had to resign during the fra-

ternal year. What is the proper way to report the

new grand knight’s information?

The procedure is the same for any council officer,with the exception of the financial secretary, who isappointed by the Supreme Knight. You can complete anew Officer Report Form 185, including only the infor-mation for the position(s) being changed. On the form,be sure to indicate the effective date of the change.The recommended and most convenient method is toreport any changes via the on-line MemberManagement application.

What are the qualifications for the

honorary/honorary life awards?

Both distinctions require 25 consecutive years ofservice any time during the member’s tenure. Thus, the25 consecutive years can be amassed before a break inservice or after. Please remember that automaticawards will only be issued based on consecutive yearssince the last break in service.

The age requirement for the honorary distinction is65 years; the honorary life requirement is 70 years.Honorary life is also awarded to those members whohave amassed 50 years of consecutive service, regard-less of age. The honorary life distinction is awarded toall priests and religious brothers upon receiving theFirst Degree of the Order.

I received a letter regarding a person who has

applied for insurance coverage but is not yet a

member. What should I do?

This situation arises when an applicant purchasesinsurance under the 90-day membership exclusion andyour council number is listed on the insurance applica-tion. Under this exclusion the applicant has 90 days in

which to join the Knights of Columbus or risk cancel-lation of any insurance coverage. Thus, when youreceive a copy of one of these letters – whether theoriginal was sent to the writing insurance agent or tothe applicant – we are asking your cooperation inseeing that a Form 100 Membership Document is for-warded to our office reporting his initiation as soon aspossible and within the 90-day period. If the applicanthas not received his degree, we would ask that youcontact him and the writing agent as soon as possibleto arrange for him to receive the First Degree.

How can I receive a copy of my council roster?

Rosters on the Order’s website at www.kofc.org areupdated weekly and can be accessed by financial sec-retaries or grand knights. In addition to the currentrosters, rosters dated January 1 and July 1 are alsoavailable for audit purposes.

Why does the roster show so many members as

only having received the First Degree when we

know that many are Third Degree members?

In the past the fraternal system did not support stor-ing Second and Third Degree dates. This informationwas normally retained by the local council. While wenow have the capability to store all degree dates, manyhave never been provided to us. If degree informationis known, it should be reported to the Supreme Counciloffice. The easiest way to do so, is to update thosefields using the on-line Member Management applica-tion. If an exact date is unavailable, simply report“yes.”

Which transactions are considered gains and

which are counted as losses for the Service

Program Award contest?

New members and re-entries are counted as gains;suspensions and withdrawals are counted as losses.Deaths are not quota losses, and transfers in or out donot count for or against the quotas.

Member billing attempts have been returned to

us as undeliverable. How do we proceed with the

retention/suspension process?

You must make a good-faith attempt to contact themember, including filing the Form 1845 Notice ofIntent to Suspend, as filing that form initiates statecouncil retention efforts. If attempts to contact fail,you can submit a Form 100 for suspension with a nota-tion “unable to contact” listed as the reason.

I submitted withdrawal letters but they were

returned with a notation that they appeared to be

“form letters.” If a member will not write a

letter, why can’t the council write it and the have

the member sign?

— 88 —

While some decisions regarding withdrawalrequests are subjective, the Supreme Council officemust be convinced that the member – not the council –initiated the request.

How do I obtain membership numbers and

degree dates for members entering my council by

transfer or re-entry?

If membership numbers and/or degree dates are notavailable at the time of application, you can submit theForm 100 without them. Simply include on the formwhat information you have available. In the case oftransfer, this information will usually be provided by usor the former council on the Transfer AccountAdjustment Form 142. If not – and in the case of re-entries – check the council roster on the Order’s web-site. Web-based rosters are updated weekly.

I see a credit on my council statement for $7.50

($5.00) with a name and number for a member

that has not applied for re-entry into our council

or left our council by suspension or withdrawal

some time ago. Why are we receiving this credit?

The member has re-entered the Knights ofColumbus through another council. That council wasresponsible for collecting the re-entry fee, which ispassed along to your council by the credit appearing onyour monthly statement.

What are inactive members, and why do they

appear on my council’s roster?

Inactive members are insurance members in an exitstatus, either by suspension or withdrawal, and thusare no longer in good standing in the Order. However,because they have in-force Knights of Columbus insur-ance, they are retained on your rolls to satisfy therequirements mandated by the insurance commission-ers in the various jurisdictions we serve. Inactive mem-bers are subject to Supreme and state-levied assess-ments. To help offset these assessments, we credityour account $9.00 annually for each. The inactivemember will remain in that status until such time as hereactivates his membership in yours or another councilor he is no longer insured under a Knights of Columbuspolicy.

What are the differences between the various

forms of re-entry: reinstatement, reactivation,

readmission and reapplication?

Full definitions for these four re-entry transactionsare found on page 49 of this handbook. However, whenreporting a re-entry transaction to the SupremeCouncil office, the financial secretary shouldn’t beoverly concerned with which transaction is appropri-ate, as the member’s master record at the SupremeCouncil office shows how he left and how long he has

been out of the Order. The system then determines theproper transaction. Just be certain to mark “reinstate-ment” if the member has paid all arrearages and is enti-tled to continuous service.

I have received an Account Adjustment for

Transfer Form 142. How do I complete it?

Following processing of a transfer application sub-mitted by the new or receiving council, a “dues adjust-ment” Form 142 is sent to the former council’s financialsecretary, who must enter the amount of his council’sannual dues, the date to which dues were paid and thecredit or past due balance amount. The balance is tobe calculated as of the last day of the month of transferas indicated on the Form 142 in the upper right-handcorner. If degree information is missing, the financialsecretary should add those dates or the word “yes” ineach applicable field. He retains the former councilcopy and returns the remaining copies to New Haven.

I have been informed of the death of a member

but I don’t have the complete date (mm/dd/yyyy)

of death. How do I proceed?

The full date of death is necessary for us to processa death transaction. In the United States you can visitthe RootsWeb.com site on the Internet and click onsocial security death index. It is free and the socialsecurity number is not required to search. Similar web-sites are available in other countries. Use your favoritesearch engine to locate one.

Priests are awarded the honorary life distinc-

tion upon receiving the First Degree of the Order.

Why are permanent deacons not awarded this

same distinction?

While deacons are certainly recognized by the Orderas belonging to religious communities, the originalintent of awarding honorary life to priests was to com-pensate for the meager salaries common to the priest-hood. Normally, permanent deacons are employed fulltime in other than a religious vocation and with highercompensation. Thus, permanent deacons are only eligi-ble for the honorary and honorary life distinctions uponsatisfying the normal age/years of service requirements.

Why can’t the Supreme Council office send the

proper number of membership cards to each

financial secretary annually, instead of us having

to order them?

Councils use different accounting systems: the Peg-Board or other manual system, the on-line membermanagement/billing application, the PC-based FSPCsoftware program or another locally developed spread-sheet application. These can require different card for-mats. Since errors, multiple issues and replacementcards can occur under any system, it is difficult to pro-

— 89 —

ject the number of blank cards per council. Councilsare also expected to recruit new members, adding tothe potential count. Thus, the financial secretary is ina better position to estimate the proper number ofcards needed.

MEMBER MANAGEMENT/

MEMBER BILLING–RELATED

Member Management/Member Billing is referencednumerous times in this handbook, though these on-lineapplications are not discussed in detail. Training forthese products is available on-line at the Order’s web-site – www.kofc.org. Click on “Reports On-line,” then“Officers On-line.” After signing on, click on the“Member Management” tab which will take you to the“Welcome” page. It is here that you will find informa-tion about on-line training.

Who has access to Member Management/

Billing?

Member Management: Grand knights and financialsecretaries have access to council information; faithfulnavigators and faithful comptrollers have access toassembly information.

Member Billing: Only financial secretaries haveaccess to council information and faithful comptrollersto assembly information.

Which transactions must still be reported by

submission of the proper paper form?

Currently, all transactions except data changes,deaths and officers chosen for the term require sub-mission of a paper form.

When will my new members appear on the

database?

Any membership document processed by theMembership Records Department during a given workweek will be added to the Member Management/Billingdata base on the following Tuesday.

I entered data changes yesterday on Member

Management and they are not yet listed on my

roster. Why?

Changes reported through Member Management arenot entered directly into the client/member record.They must be re-keyed by clerks in MembershipRecords. Member Management rosters are updated onTuesdays.

How can I view my council members on one

screen?

Due to data base constraints, search results inMember Management and Member Billing will notreturn a list of all of your members on one screen. Youcan view all of the members’ last names that start with

a particular letter by placing that letter followed by anasterisk in the search box.

How do I assess new members or transfers

when they appear on my system for the first time?

To assess a new member in your council, you mustmake adjustment(s) on the member ledger. The firstadjustment will be the type “Dues Assessment.” Fornew members, an additional adjustment is required for“Initiation Fee.”

Can I print addresses to an envelope rather

than to a label?

You will need to use the Data Extract Tool in theMember Management Print Center to create a spreadsheet and then create a merge document to generatethe envelopes.

What do I do if information doesn’t print in the

correct location on labels and membership cards?

Our recommendation is to set the “Page Scaling”option in the Adobe Print dialogue box to the “ShrinkLarge Pages” setting. Print a test page, and then adjustthe “Page Scaling” until you find a setting that worksfor you. For membership cards, some users report set-ting the page scaling to “Shrink to Printable Area” andthen trimming 1/4 inch off the top of the card. Printershandle files differently. We know of no way to over-come every print issue.

When a member transfers out of my council, his

ledger is deleted. How do I know if he had an out-

standing balance?

In Member Billing under Member Information thereis a Transfers section, which allows you to search usingthe Transferred Member Ledger. This screen providesthe information needed to complete the TransferAccount Adjustment form and allows for clearing anyoutstanding balances.

Will the new council/assembly be able to see

the payment records and notes I’ve made in the

past?

When a member transfers in, only MemberManagement information on the member will beavailable to the new council/assembly. No memberbilling information is viewable.

I would like to be able to look at the pending

assessments/dues bills before printing them to

confirm that they are correct. How do I proceed?

The application will not give you the opportunity toview each individual member bill prior to processingthe “Pending Assessments.”

To assure that the assessments will process correctly,after you have generated the assessment (Clicking on

— 90 —

the “Assess Dues” button in the council/assembly duesprocess or the “Assess Other” button in theSpecial/Miscellaneous process) you should review theamounts on the “Pending Assessments” screen (CouncilLedger/Assessments/Pending Assessments or AssemblyLedger/Assessments/Pending Assessments). If the totalproperly reflects the amount to be billed (and adjusted),click on the “Process Assessments” button. If for somereason a member’s bill is wrong, an adjustment can bemade on the member’s ledger.

I inadvertently assessed dues for the current

year, not the new year. How do I back it out?

You must go to each Member’s Ledger and void theincorrect transaction. Make sure you choose the cor-rect assessment if there is more than one listed on themember’s ledger. Once all of these assessment transac-tions are voided, go into the Assessments screen andassess dues for the proper billing period.

I posted a special assessment as mandatory. Is

there a way of changing it to voluntary?

Since assessments cannot be edited, the only way tochange an assessment is to delete it while it is still a“Pending Assessment” and then re-enter it. Once anassessment has been posted/processed, the only wayto change it is to void the assessment on eachMember’s Ledger and then re-enter it as a voluntaryassessment.

I made my assessment, but none of the bills

show up. Why?

Make sure you have processed your pending assess-ment and/or clicked the “Update Status” button. Refer tothe “Pending Assessments” page in the “Council

Ledger/Assessments” or “Assembly Ledger/Assessments”section. The Member Billing landing page (“CouncilLedger” or “Assembly Ledger”) also has any pendingtransactions indicated near the bottom of the page.

How do I print membership cards for one or a

few members?

For each membership card you wish to print, set theBilling Status (on the top of the Member Ledger page)to “Dues are Current” and set the “As of” date to anarbitrary value (such as 12-02-2008). When you printmembership cards, select the tab that says “AllMembers Whose Dues are Current” (instead of thedefault “By Member Type.”) Set the “Show from” and“to” dates as 12-02-2008 (your arbitrary date) and clickon the “Print Cards” button. Be sure to re-set the“Billing Status” and “as of” values when completed.There is a future plan to allow the printing of individualmembership cards via the Member’s Ledger.

FSPC–RELATED

How can I import membership data from either

FSPC or an Excel spreadsheet?

As of right now, there is no way to import data, suchas phone numbers and email addresses, into theMember Management/Billing application. All datamust be brought in manually.

How much longer will FSPC be supported?

Currently, support is being provided, but there willbe no new releases. Councils using FSPC are encour-aged to transition to Member Management/MemberBilling at their convenience. In the meantime, you cancontinue to use FSPC, with or without our support.

— 91 —

KNIGHTS OF COLUMBUS

INSURANCE

OUR INSURANCE PROGRAM

The Knights of Columbus, a fraternal benefit society,is incorporated under the laws of the state ofConnecticut. The Order is owned, governed and con-trolled by its members.

The Order is authorized to sell insurance in all statesof the United States, Puerto Rico, Virgin Islands, Guamand all provinces of Canada.

Legal reserves are maintained on all forms of bene-fit certificates.

The Order is required to file with the insurancedepartments of all states and provinces a detailedannual statement of its operations.

At the end of each three-year period, a thoroughexamination of the affairs of the Order is made at theSupreme Council office in New Haven, Connecticut, bya staff of examiners appointed by the insurance com-missioners of the states. The Canadian Depart ment ofInsurance at Ottawa also conducts periodic examina-tions of the Order’s business in Canada.

BEGINNINGS

Different concepts of insurance have been aroundfor a long time. Hundreds of years ago Greek fishermenemployed a concept which can be con strued as lifeinsurance protection. The agreement was that the totalcatch of all of the fishing boats would be dividedequally among those who par ticipated in the fishingactivities, thus assuring that those who were unsuc-cessful would share in the entire return. In the event anentire ship and crew would be lost, their familieswould still be protected.

Many years later another concept developed. Uponthe death of a member of a particular group, it was notuncommon to “pass the hat” in order to generate somemoney which could then be given to the widow andfamily of the deceased. This collec tion bore no rela-tionship to the needs of the family, and if a successionof deaths occurred in a short span of time, the methodresulted in unequal amounts of money being collectedand passed on. This concept, while noble in thought,failed.

Later, regular deposits (quarterly, for example) weremade to a common fund. Upon the death of a member,withdrawals in specific amounts ($1,000, for example)were made and turned over to the widow. This plan,again, bore no relationship to the needs of the widowand further placed additional burdens on youngermembers who, by virtue of their age, would ultimatelydeposit more to the fund than would older members.For this reason, among others, this concept failed aswell.

The need for voluntary, legal reserve, actuariallysound plans became obvious as all other means of sup-plying protection failed. This resulted in the modernmethods and practices of the life insurance industry, ofwhich the Knights of Columbus is a part. Every personshould assess his or her needs for protection and applyfor coverage based on those needs. Every person thencontributes small pre miums to a common fundenabling the insurance company to provide substantialprotection for the individual with the pooling effectcreated by hundreds of thousands or even millions ofpolicy holders. Surely the principals of unity and fra -ternity are put to use in providing this coverage to ourmembers.

CURRENT STATUS

On December 31, 2008 the insurance in force forthe Knights of Columbus was recorded at a record70-billion dollars. During the calendar year 2008, over6.6-billion dollars of new insurance was writ ten. Thisis a tribute to our professional field force of some 136general agents and approximately 1200 field agentsfrom throughout the Order whose dedication resultedin these fine achievements.

To place these figures in perspective, it is neces saryto do two things:

First, we should compare the in-force figure to thesame figure of ten years ago. At the end of 1998,the Order had 33.5-billion dollars of insurance inforce. That amount has more than doubled in onedecade. Our total of new insurance written in1998 was 4.2-billion dollars. Last year it was6.6-billion.

Second, we need to remember that we have accom-plished these feats with only one of every threemembers of the Knights purchasing insur ance fromthe Order.

These statistics, by themselves, show both progressand challenge. Our field force is to be commended forcooperating with our fraternal leaders in promotingthe continued growth of the Order’s insurance pro-gram. It is regrettable, how ever, that more membersdo not avail themselves of this excellent fraternalbenefit.

At the end of each calendar year a report is pub-lished on the status of the Order’s insurance program.A copy can be obtained by writing to: Knights of

Columbus, Field Management, 1 Columbus Plaza,

New Haven, CT 06510-3326.

It is strongly suggested that all financial sec retariesobtain a copy of the report each year and make theinformation available to the council membership.

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STRUCTURE

The structure of the agency force is simple, yeteffective. The general agent is charged with the respon-sibility of recruiting, training and supervis ing a givennumber of field agents in the general agency. A generalagency is comprised of ap proximately 10,000 mem-bers, although we do have some smaller and somelarger agencies, depending on the territory and the gen-eral agent.

With more than 1,700,000 members, our field force isexpected to grow to approximately 2,000 agents — onefield agent for each 800 members. This will help assurethat the benefits of our program are made known toevery one of our members. In addition, concentratedcoverage of our membership and visibility of our fieldagents can go a long way toward advancing the insur-ance program.

PRODUCT

All products that we purchase can fall under oneof two categories — demand or non-demand typeproducts. Some examples of demand type productsmight be automobiles, fuel, household appliances,and any other products that the need for which isobvious. Insurance falls in the other category — non-demand. The needs for life insurance are not as obviousto the average person as, for example, fuel for hisautomobile. It is a product whose purchase is madewith discretionary dollars (those dollars left overafter the so-called necessities of life — food, clothingand shelter — are met). There is no question that non-demand type products are much more difficult to sell.Yet, this is the task with which our field agents areconfronted. Much service work is associated with theadministration of the product over long durations.Remember, life insurance as a contract is probablyone of the longest in duration. A home mortgage mightrun as long as 30 years, but a life insurance contractcan run as long as 100 years. To be successful, ouragents need the cooperation and support of the homeoffice, the state, district and local officers and ourentire membership. Realize, too, that the financesafforded by our insured members support many of ourcharitable and fraternal activities.

The Knights of Columbus portfolio offers a widevariety of plans designed especially to fill the needs ofour brother Knights and their families. The more popu-

lar plans—whole life, term and annuities — are madeavailable in amounts large and small so that membersin every age or income category can avail themselvesof protection.

SALES AND SERVICE

The most important job our field agents have is tosell adequate life insurance to our members. This is“job one.” But the sale does not end the client /agentrelationship. Our field agents are obliged to service theinsurance, which many times requires changes as timepasses. Changes of beneficiaries, changes of address,loan and surrender requests, changes in plans, etc. areall routinely handled by the field agent. He providesone of the greatest fraternal benefits in which ourmembers can par ticipate. In addition, many of theagents aid and assist local council officers in theirmembership and other activities.

It has been said many times that our field force iscomprised of professional salesmen. With this fore-most in mind, should you be aware of any member ofthe Order who would be interested in a career in insur-ance sales, we would encourage you to direct him tohis general agent. It is without question a career ofhard work, but it is also one filled with many rewards. . . both financial and otherwise.

HOW CAN YOU HELP?

You as financial secretary can help promote thisimportant aspect of the Order simply by giving theKnights of Columbus insurance repre sentative in yourcouncil as much exposure as possible.

Aggressive promotion of the New Member AnnuityPlan would be another plus. This low-cost plan is anideal way for the new member to become exposed tothe insurance aspects of the Order, while at the sametime helping your council to attain its insurance quota.

We feel very strongly that positive attitudes by ourlocal, district and state officials contribute substan-tially to the success of the insurance pro gram. We canall share in the blame when a member passes awayleaving his family impoverished. We can all share in thepride of knowing that the widow and children of abrother Knight can continue to live with dignity uponhis death. This is precisely what Father McGivney hadin mind when he founded his organization.

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RECOGNITION

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RECOGNITION OF MEMBERS

Many members give years of service to the Knights of Columbus. Others, thoughperhaps not as active as some, retain their membership for long periods of time.Whatever the degree of activity, members who work diligently or who remain withthe Order for many years are deserving of recognition.

There is ample opportunity for a council to promote activities — either at meet-ings or in special programs — to honor members for one or more reasons. The pagesthat follow depict the many award certificates available from the Supreme Counciloffice for presentation to members.

In the Knights of Columbus, fraternal recognition is important to any local or state council’s livelihood. Brother Knights deserveto be recognized for their contributions to the Order’s growth and their participation in the programs and activities of the Order.Knights of Columbus certificates are a unique way to honor the outstanding accomplishments of deserving members and theirfamilies.

This booklet contains information on all of the Third Degree certificates currently available from the Supreme Council office. Asample copy of any certificate is available from the Supreme Council Department of Fraternal Services. Orders for these cer-tificates should be placed with the Supreme Council Supply Department, Department of Fraternal Services or CeremonialsDepartment as indicated at the following address: 1 Columbus Plaza, New Haven, CT 06510-3326.

SUPREME COUNCIL CERTIFICATES

SUPREME KNIGHT’S WEDDING ANNIVERSARYCERTIFICATE OF COMMENDATION—Present-ed to couples celebrating a wedding anniver-sary. Proclaims in appropriate resolutions thecouple’s love and devotion to their family, theChurch and the Order. When ordering this cer-tificate, please provide the couple’s name, cityand state of residence, years of marriage andanniversary date. Each certificate will be per-sonalized at the Supreme Council office and per-sonally signed by the supreme knight. Requestsfor this certificate should be made throughthe Department of Fraternal Services andat least one month prior to the couple’sanniversary date. Available in English, Item#1352; French, #1352F; and Spanish, #1352S.Price: $1.00. Size; 81/2” x 11” vertical.

CERTIFICATE OF APPRECIATION—Presented to state councilofficers, Service Program personnel or other state officials, in“gratitude for his dedication, loyalty and inspirational leader-ship.” Space provided for personalization of the certificate tothe honoree. Certificate includes supreme knight’s signature.Available in English, Item #1462; French, #1462F; and Spanish,#1462S. Price: 25¢. Size; 81/2” x 11” horizontal.

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STATE COUNCIL CERTIFICATES

PAST STATE DEPUTY CERTIFICATE—Awardedto past state deputies “whose dedicated leader-ship has brought honor and glory to his juris-diction and our Order.” Bears the signatures ofthe supreme knight and supreme secretary.Avail-able in English, Item #1461; French,#1461F; and Spanish, #1461S. Price: 25¢. Size;81/2” x 11” vertical.

STATE COUNCIL “IN APPRECIATION” CERTIFI-CATE (generic version)—Awarded by the statecouncil to any participant “in appreciation forcontinued support and participation in the___________________ program of our statecouncil.” Space provided for signature of statedeputy. Available in English, Item #1580; French,#1580F; and Spanish, #1580S. Price: 25¢. Size;81/2” x 11” vertical.

STATE COUNCIL “IN APPRECIATION” CERTIFI-CATE (Local council version)—Awarded by thestate council to a local council “in recognition ofits exceptional program of activities and partici-pation in the work of the state council.” Availablein English, Item #1581; French, #1581F; andSpanish, #1581S. Price: 25¢. Size; 81/2” x 11” ver-tical.

FORMER DISTRICT DEPUTY CERTIFICATE—Presented to a former district deputy “in appre-ciation for his faithful, diligent and exemplaryservice to the Order while serving as DistrictDeputy.” Orders for former district deputycertificates should be placed with theSupreme Council Department of FraternalServices. Available in English, Item #1858;French, #1858F; and Spanish, #1858S. Price: 25¢.Size; 81/2” x 11” vertical.

CERTIFICATE OF APPRECIATION—Presented to state chaplainin “gratitude for his priestly dedication.” Includes signatures ofsupreme knight and supreme secretary. Available in English,Item #1493. Price: 25¢. Size; 81/2” x 11” horizontal.

DISTRICT DEPUTY COMMISSION—Presented to districtdeputies at the beginning of their term in office. Preparedautomatically by the Supreme Council Department ofFraternal Services and mailed to the state deputy for pre-sentation. Includes signature of supreme knight and has spacefor state deputy’s signature. Available in English, Item #1541-nc;French, #1541F-nc; and Spanish, #1541S-nc. Size; 81/2” x 11” hor-izontal.

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SPECIAL RECOGNITION CERTIFICATES

FAMILY OF THE MONTH—“Awarded to the family of________________________who has served as an inspirationto our parish, community and council by supporting andstrengthening Christian Family Life.” Signed by the supremeknight. Space is provided for name of family and grand knight’ssignature. Available in English, Item #1843; French, #1843F; andSpanish, #1843S. Price: 25¢. Size; 81/2” x 11” vertical.

FAMILY OF THE YEAR—“Awarded to the family of_______________________who has served as an inspiration toour parish, community and council by supporting andstrengthening Christian Family Life.” Signed by the supremeknight. Space provided for signature of grand knight. Availablein English, Item #1843-A; French, #1843-AF; and Spanish, #1843-AS. Price: 25¢. Size; 81/2” x 11” vertical.

MARRIAGE RENEWAL CERTIFICATE—Presented to couplescelebrating the renewal of their marriage vows. Space providedfor the signature of the chaplain/pastor and grand knight.Available in English, Item #2745; French, #2745F; and Spanish,#2745S. Price: 25¢. Size; 81/2” x 11” vertical.

CERTIFICATE OF APPRECIATION—Presented in “Gratefulappreciation for outstanding participation in the_________________ program sponsored by the Knights ofColumbus.” Space provided for signature of presenter. Availablein English, Item #1579; French, #1579F; and Spanish, #1579S.Size; 81/2” x 11” horizontal.

GIVER OF LIFE—Presented to blood donors in any council-sponsored blood donor program. Includes signature of supremeknight and provides space for the signature of grand knight.Can be used in conjunction with the “Blood Donor Identi-Card”(Item #1444A-NC, English only.) Available in English, Item#1444; French, #1444F; and Spanish, #1444S. Price: 25¢. Size;81/2” x 11” horizontal

EAGLE SCOUT CERTIFICATE—Presented to scout uponachievement of Eagle Scout rank. Requests for this certificateshould be made through the Department of Fraternal Services.Certificate includes signatures of supreme knight and supremesecretary. Available in English, Item #4028. Size; 81/2” x 11” hori-zontal. This is a no charge item.

ALTAR SERVER AWARD— “Presented to ________________ inappreciation for ______ years of faithful and devoted service to_____________________ Parish.” Space provided for signaturesof pastor and grand knight. Available in English, Item #1859(hor-izontal); French, #1859F; and Spanish(verticle), #1859S. Price:25¢. Size; 81/2” x 11” .

CLERGY APPRECIATION CERTIFICATE—Presented to mem-bers of the clergy “in appreciation for his dedicated anddevoted service to our Church.” Space provided for signature ofthe grand knight. Available in English, Item #4362. Price: 25¢.Size; 81/2” x 11” horizontal.

MULTIPURPOSE AWARD—Blank stock award certificate to per-sonalize for any special council program or activity. Availablewith English emblem only. Item #2898. Price: 25¢. Size; 81/2” x11” horizontal.

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FRATERNAL RECOGNITION CERTIFICATES

YEARS OF SERVICE—Awarded by the council to a member for“ _______years of faithful service.” Space is provided for signa-ture of grand knight. Available in English, Item #1419; French,#1419F; and Spanish, #1419S. Price: 25¢. Size; 81/2” x 11” hori-zontal.

CERTIFICATE OF PERFECT ATTENDANCE—For presentation toa member “In appreciation for his dedication and personal sac-rifices” for perfect attendance at all meetings during a pre-scribed period. Space provided for the signature of the grandknight and the name of the council. Available in English, Item#809; French, #809F; and Spanish, #809S. Price: 25¢. Size; 81/2” x11” horizontal.

FINANCIAL SECRETARY APPOINTMENT—Presented tofinancial secretaries at the beginning of their term inoffice. Prepared automatically by the SupremeCouncil Department of Fraternal Services. Availablein English, Item #1446-nc; French, #1446F-nc; andSpanish, #1446S-nc. Size; 81/2” x 11” horizontal. This is ano charge item.

HONORARY LIFE MEMBERSHIP CERTIFICATE—Awarded to honorary life members of the Knights ofColumbus. Bears the signatures of the supreme knightand supreme secretary. Provides space for grandknight’s signature. Available in English, Item #1458;French, #1458F; and Spanish, #1458S. Price: 25¢. Size;81/2” x 11” vertical.

ARMES FORCES CERTIFICATE—Presented as an“expression of grateful appreciation for his active ser-vice in defense of mankind’s basic rights to a life of free-dom and dignity.” Space provided for signature of grandknight. Available with English emblem only. Item#1471. Price: 25¢. Size; 81/2” x 11” vertical.

RESOLUTION OF CONDOLENCE—Presented in memory of abrother Knight. Space provided for the personalization of theresolution and for the signatures of a committee of brotherKnights. Available in English, Item #1450; French, #1450F; andSpanish, #1450S. Price: 25¢. Size; 81/2” x 11” vertical.

HONORARY MEMBERSHIP CERTIFICATE—Awarded to hon-orary members of the Knights of Columbus. Bears the signa-tures of the supreme knight and supreme secretary. Providesspace for grand knight’s signature. Available in English, Item#1457; French, #1457F; and Spanish, #1457S. Price: 25¢. Size;81/2” x 11” horizontal.

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KNIGHT OF THE MONTH—Space provided for recipient’sname and council number, date of presentation and grandknight’s signature. Available in English, Item #1476; French,1476F; and Spanish, 1476S. Price: 25¢. Size; 81/2” x 11” horizon-tal.

CERTIFICATE OF MERIT—Presented “In grateful recog-nition and appreciation of faithful and exceptional ser-vices.” May be presented to any friend of the Order orparticipant in council-sponsored program. Space pro-vided for signature of grand knight, program chairmanor other council official. Available in English, Item#1454; French, #1454F; and Spanish, #1454S. Price: 25¢.Size; 81/2” x 11” vertical.

CHARTER MEMBERSHIP CERTIFICATE—For presenta-tion to charter members of the council. Bears signatureof supreme knight and supreme secretary. Space pro-vided for signature of grand knight. Available in English,Item #1456; French, #1456F; and Spanish, #1456S. Price:25¢. Size; 81/2” x 11” vertical. Wallet size reproductionavailable in English at no charge — Item #1456A-nc.

KNIGHT OF THE YEAR—Space provided for recipient’sname and council number, date of presentation andgrand knight’s signature. Available in English, Item#1545; French, 1545F; and Spanish, 1545S. Price: 25¢.Size; 81/2” x 11” vertical.

CHAPLAIN’S CERTIFICATE OF APPRECIATION—Presented “in gratitude for his priestly dedication.”Includes signatures of supreme knight and supremesecretary. Available in English, Item #1478; French,#1478F; and Spanish, #1478S. Price: 25¢. Size; 81/2” x 11”vertical.

PAST GRAND KNIGHT CERTIFICATE—Awarded “Ingrateful recognition of his leadership” during the frater-nal year. Bears signature of supreme knight andsupreme secretary. Available in English, Item #1453;French, #1453F; and Spanish, #1453S. Price: 25¢. Size;81/2” x 11” vertical. Wallet size reproduction available inEnglish at no charge — Item #1453A-nc.

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VIP CLUB CERTIFICATES

Since February 1, 1974, more than 81,000 Knights of Columbus members have been enrolled in the Supreme Council’s “VeryImportant Proposers” Club. The “VIP” Club is an individual incentive plan aimed at recognizing your ambitious council mem-bership salesmen.

Thirteen different certifcates are available for presentation to the “VIP” Club members in your council. Each certificate isinscribed with the individual’s name and bears the signature of the supreme knight. The certificate also denotes the level ofmembership (2, 5, 10, 15, 20, 25, 50, 75, 100, 200, 300, 400, 500) attained by the club member. Space is provided on the certifi-cate for the signature of the council’s grand knight and financial secretary.

The certificates cannot be ordered in quantity from the Supreme Council office. Council members are automatically enrolled inthe club and advanced to the various levels from information contained in the “proposer” section of the Membership Document,Item #100. The appropriate certificate will be personalized with the club member’s name and council number.

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DEGREE EXEMPLIFICATION CERTIFICATES

SECOND DEGREE—Presented to candidates who havereceived the honors of the Second Degree of the Order.Provides space for name of honoree. Available in English, Item#269; French, #269F; and Spanish, #269S. Price: 25¢. Size; 81/2” x11” horizontal.

FIRST DEGREE—Presented to candidates who have receivedthe honors of the First Degree of the Order. Provides space forname of honoree. Available in English, Item #268; French,#268F; and Spanish, #268S. Price: 25¢. Size; 81/2” x 11” horizon-tal.

THIRD DEGREE—Presented to candidates who have receivedthe honors of the Third Degree of the Order. Provides space forname of honoree. Available in English, Item #270; French,#270F; and Spanish, #270S. Price: 25¢. Size; 81/2” x 11” horizon-tal.

SUPREME KNIGHT’S CEREMONIAL RECOGNITIONAWARD—Presented “In acknowledgement of Fifty Yearsof Service in the Exemplification of the Order’sDegrees.” Must be ordered through the SupremeCouncil Ceremonial Department. Available inEnglish, Item #CRA-50. Size; 81/2” x 11” vertical. This is ano charge item.

DEGREE CERTIFICATE IN HONOR OF FATHERMICHAEL J. McGIVNEY—Presented to members takingany degree of the Order. Signature of the supremeknight provided. Space provided for signature of thegrand knight. Available in English, Item #9167; French,#9167F; and Spanish, #9167S. Price: 25¢. Size; 81/2” x 11”vertical. This is a no charge item.

SUPREME KNIGHT’S CEREMONIAL RECOGNITIONAWARD—Presented “In acknowledgement of Twenty-Five Years of Service in the Exemplification of theOrder’s Degrees.” Must be ordered through theSupreme Council Ceremonial Department.Available in English, Item #CRA-25. Size; 81/2” x 11” ver-tical. This is a no charge item.

SECOND DEGREE HONOREE SCROLL—Presented inrecognition of a Second Degree conducted in honor ofrecipient. Space provided for personalization of the cer-tificate to the honoree, for each member participatingin the class and for the signature of the presenter.Available in English, Item #272-nc; French, #272F-nc;and Spanish, #272S-nc. Price: 25¢. Size; 11” x 14” verti-cal. This is a no charge item.

THIRD DEGREE HONOREE SCROLL—Presented inrecognition of a Third Degree conducted in honor ofrecipient. Space provided for personalization of the cer-tificate to the honoree, for each member participatingin the class and for the signature of the presenter.Available in English, Item #273-nc; French, #273F-nc;and Spanish, #273S-nc. Price: 25¢. Size; 11” x 14” verti-cal. This is a no charge item.

FIRST DEGREE HONOREE SCROLL—Presented inrecognition of a First Degree conducted in honor ofrecipient. Space provided for personalization of the cer-tificate to the honoree, for each member participatingin the class and for the signature of the presenter.Available in English, Item #271-nc; French, #271F-nc;and Spanish, #271S-nc. Price: 25¢. Size; 11” x 14” verti-cal. This is a no charge item.

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COUNCIL ANNIVERSARY CERTIFICATES

COUNCIL ANNIVERSARY CERTIFICATE (Generic)—Awarded to the council “In grateful recognition of_____years of service to our Order’s principles.” Mustbe ordered through the Supreme Council Departmentof Fraternal Services. Requests for this certificateshould be made at least one month prior to the anniver-sary date. Available in English, Item #2212; French,#2212F; and Spanish, #2212S. Price: 25¢. Size; 81/2” x 11”vertical. This is a no charge item.

COUNCIL HUNDREDTH ANNIVERSARY CERTIFI-CATE—Awarded to the council “In grateful recognitionof 100 years of service to our Order’s principles.”Prepared automatically by the Supreme CouncilDepartment of Fraternal Services approximatelyone month in advance of anniversary date andforwarded to state deputy for presentation.Available in English, Item #2211; French, #2211F; andSpanish, #2211S. Price: 25¢. Size; 81/2” x 11” vertical. Thisis a no charge item.

COUNCIL GOLDEN ANNIVERSARY CERTIFICATE—Awarded to the council “In grateful recognition of 50years of service to our Order’s principles.” Preparedautomatically by the Supreme Council Depart-ment of Fraternal Services approximately onemonth in advance of anniversary date and for-warded to state deputy for presentation. Availablein English, Item #2214; French, #2214F; and Spanish,#2214S. Price: 25¢. Size; 81/2” x 11” vertical. This is a nocharge item.

COUNCIL DIAMOND ANNIVERSARY CERTIFICATE—Awarded to the council “In grateful recognition of 75years of service to our Order’s principles.” Preparedautomatically by the Supreme Council Depart-ment of Fraternal Services approximately onemonth in advance of anniversary date and for-warded to state deputy for presentation. Availablein English, Item #2215; French, #2215F; and Spanish,#2215S. Price: 25¢. Size; 81/2” x 11” vertical. This is a nocharge item.

COUNCIL SILVER ANNIVERSARY CERTIFICATE—Awarded to the council “In grateful recognition of 25years of service to our Order’s principles.” Preparedautomatically by the Supreme Council Depart-ment of Fraternal Services approximately onemonth in advance of anniversary date and for-warded to state deputy for presentation. Availablein English, Item #2213; French, #2213F; and Spanish,#2213S. Price: 25¢. Size; 81/2” x 11” vertical. This is a nocharge item.

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