KNIGHTS o f COLUMBUS

F I NA N C I A L S E C R E TA RY FAITHFUL COMPTROLLER

HANDBOOK

NOTICE TO

FINANCIAL SECRETARY AND

FAITHFUL COMPTROLLER

This handbook is intended for use by council financial secretaries and assembly faithful comptrollers. Faithful comptrollers should ignoreThird Degree and council references, substituting Fourth Degree terminology where applicable. Where minor differences exist betweenThird Degree and Fourth Degree Laws or procedures, they are so noted.Any questions arising from Fourth Degree use can be directed to

the Department of Membership Records at: membership@kofc.org.

Financial secretaries and faithful comptrollers should make this hand-book available to other officers and chairmen as appropriate and shouldcall their attention to the various sections that pertain to their responsibil-ities. For example, while the grand knight/faithful comptroller should havean interest in the entire handbook, he must acquaint himself specificallywith account keeping and the monthly Statement. The trustees, along withthe treasurer/faithful purser, must review the Audit section which providesinstructions on completing the Audit Report.

Item #1410 Revision Date: 6/2014This printing supersedes all previous editions.

TABLE

OF

CONTENTS

GENERAL INFORMATION

OFFICERS ONLINE — REGISTRATION ................................................................................... 2ELIGIBILITY — FINANCIAL SECRETARY .............................................................................. 2EVALUATION — FINANCIAL SECRETARY ............................................................................. 3SELECTION OF FAITHFUL COMPTROLLER ......................................................................... 3BONDING ............................................................................................................................................. 3ADHERENCE TO SUPREME COUNCIL RULES ...................................................................... 3INITIATION FEES AND COUNCIL DUES ................................................................................ 4DUTIES ................................................................................................................................................. 4

COLLECT AND RECEIVE ALL MONEYS .................................................................................... 4BILLING PROCEDURES ................................................................................................................ 4KEEP ACCOUNTS .......................................................................................................................... 5PAY MONEYS TO TREASURER ................................................................................................... 5KEEP 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 ............................................................................................................... 5ACCOUNTING SYSTEM CHECKS AND BALANCES ............................................................. 6ASSISTANCE TO INSURANCE MEMBERS .............................................................................. 6MEMBERSHIP ROSTERS ............................................................................................................... 6SERVICE PROGRAM PERSONNEL REPORT ........................................................................... 6CHARTER CONSTITUTION AND LAWS .................................................................................... 7REQUISITION FOR SUPPLIES ..................................................................................................... 7FINANCIAL SECRETARY COMPENSATION ........................................................................... 7INCOME TAX REQUIREMENTS .................................................................................................. 7MEMBERSHIP NUMBERS .............................................................................................................. 8CONTACTING DEPARTMENTS ................................................................................................... 8ISSUING COUNCIL CHECKS ....................................................................................................... 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 ............................................................................................................................... 12–21

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ACCOUNTING

ACCOUNT KEEPING ......................................................................................................................... 24USING THE MEMBER BILLING APPLICATION ....................................................................... 24

INITIAL SET-UP FOR FIRST TIME USERS ................................................................................... 24BILLING MEMBERS .......................................................................................................................... 25GENERATING NOTICES .................................................................................................................. 25GENERATING MEMBERSHIP CARDS ........................................................................................... 26PROCESSING PAYMENTS FROM MEMBERS .............................................................................. 26PROCESSING MONEY FROM OTHER SOURCES ....................................................................... 26PROCESSING VOUCHERS FOR PAYMENT .................................................................................. 27

OFFICERS ONLINE — EXPERT HELP & TRAINING .............................................................. 27ILLUSTRATIONS .................................................................................................................................. 28-39

AUDIT

AUDIT REQUIREMENTS .................................................................................................................. 42RECORDS AND ITEMS NEEDED TO PREPARE THE AUDIT .............................................. 42

FROM THE FINANCIAL SECRETARY .......................................................................................... 42FROM THE TREASURER ................................................................................................................ 42FROM THE RECORDER .................................................................................................................. 42

COMPLETING THE AUDIT REPORT ........................................................................................... 42SCHEDULE A — MEMBERSHIP .................................................................................................... 42SCHEDULE B — CASH TRANSACTIONS FINANCIAL SECRETARY ...................................... 43SCHEDULE B — CASH TRANSACTIONS TREASURER ............................................................ 43AUDITING DUES PAYMENTS ........................................................................................................ 43SCHEDULE C — ASSETS AND LIABILITIES .............................................................................. 43ASSETS ............................................................................................................................................... 44LIABILITIES ....................................................................................................................................... 44INVESTMENTS .................................................................................................................................. 44

HOME CORPORATIONS .................................................................................................................... 44AUDIT REPORT ILLUSTRATIONS ................................................................................................. 45-46

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MEMBERSHIP RECORDS AND FORMS

USE OF PROPER FORMS .................................................................................................................. 48ADMISSION COMMITTEE AND MEMBERSHIP ADMISSION PROCEDURES ................ 48

THE INTERVIEW ............................................................................................................................... 49REPORT OF ADMISSION COMMITTEE ........................................................................................ 49

REPORT OF OFFICER ELECTIONS .............................................................................................. 49MEMBERSHIP DOCUMENT — FORM 100 .................................................................................. 49

POINTERS FOR COMPLETING THE FORM 100 .......................................................................... 50NEW MEMBER ................................................................................................................................... 50JUVENILE TO ADULT ....................................................................................................................... 51REINSTATEMENT ............................................................................................................................. 51REACTIVATION ................................................................................................................................. 51READMISSION ................................................................................................................................... 51REAPPLICATION ............................................................................................................................... 51TRANSFER ......................................................................................................................................... 52HONORARY MEMBERSHIP ............................................................................................................. 52HONORARY LIFE MEMBERSHIP ................................................................................................... 52FORM 100 DISTRIBUTION AT A GLANCE .................................................................................... 53SUSPENSION — NONPAYMENT .................................................................................................... 53WITHDRAWAL .................................................................................................................................... 53SUSPENSION — LACK OF PRACTICAL CATHOLICITY ............................................................. 54SUSPENSION — FELONY CONVICTION ....................................................................................... 54SUSPENSION — MISCONDUCT ...................................................................................................... 54DEATH ................................................................................................................................................. 54DATA CHANGE .................................................................................................................................. 55

DISABILITY — RELIEF FROM PAYMENT .................................................................................. 55MEMBERSHIP CARDS ....................................................................................................................... 55CONSTITUTIONAL ROLL ................................................................................................................. 56PAYMENT OF DEATH BENEFITS ................................................................................................... 57

ASSISTANCE TO BENEFICIARIES ................................................................................................. 57DELIVERY OF CHECK ...................................................................................................................... 57

EXCERPT FROM THE LAWS OF THE KNIGHTS OF COLUMBUS ....................................... 57BENEFICIARIES ................................................................................................................................ 57

LOST CERTIFICATES (POLICIES) ............................................................................................... 58INSURANCE REINSTATEMENT ..................................................................................................... 58SAMPLE FORMS AND ILLUSTRATIONS........................................................................................ 59-86ASSEMBLY MEMBERSHIP RECORDS AND FORMS .................................................................. 87-102

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FREQUENTLY ASKED QUESTIONS

GENERAL ................................................................................................................................................... 104MEMBERSHIP MANAGEMENT/MEMBER BILLING ..................................................................... 108LEGAL STATUS OF COUNCILS IN THE UNITED STATES ........................................................ 109

KNIGHTS OF COLUMBUS INSURANCE

OUR INSURANCE PROGRAM .............................................................................................................. 112BEGINNINGS ............................................................................................................................................. 112CURRENT STATUS .................................................................................................................................. 112STRUCTURE .............................................................................................................................................. 113PRODUCT .................................................................................................................................................... 113SALES AND SERVICE ............................................................................................................................. 113HOW CAN YOU HELP? ........................................................................................................................... 113

RECOGNITION

CERTIFICATES .........................................................................................................................................116

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GENERAL

INFORMATION

OFFICERS ONLINE —

REGISTRATION

The grand knight, faithful navigator, financial secre-tary, faithful comptroller, advocate, faithful admiral andfaithful pilot have access to the Officers Online section ofthe Order’s website. The Reports Online section ofOfficers Online provides the ability to view councilrecords such as the roster, membership statistics and sup-port materials. The grand knight/faithful navigator andfinancial secretary/ faithful comptroller have access toMember Management, but only the financialsecretary/faithful comptroller have access to MemberBilling. The grand knight/faithful navigator and advo-cate/faithful pilot have access to Bylaws online.

Once the Supreme Council office records the new offi-cers in its database, an Invitation Code is generated foreach eligible officer. Returning officers that have not reg-istered the previous year may use their Invitation Codesreceived by mail the year before. If you have misplacedyour Invitation Code, you can call the Customer ServiceDepartment (800) 380-9995 for assistance. Members hold-ing multiple officer positions will only need to be regis-tered with one account, and on the Reports Onlinescreen, a Change Role link will display in the upper right-hand corner. A member’s officer account can be reused ifhe serves under a different officer role or returns to aposition that requires access to Officers Online.

To register your online account, you must havereceived your personal Invitation Code and then go tokofc.org/register. During the registration process, you willbe asked to enter your Invitation Code, member numberand council number. You will also need to pick a username and password, select security questions and pro-vide answers as well as enter your email address. If fur-ther assistance is needed, you can contact CustomerService at the Supreme Council office.

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 or inthe Order. This shall not apply to the first of ficers of anew subordinate council. . . (Section 92).

In addition, Section 128 of the Laws and Rules makesthe following provision regarding the ap pointment of afinancial secretary:

…The financial secretary shall be appointed by theSupreme Knight. He shall hold office at the will ofthe Supreme Knight.

As stated, the financial secretary must be a ThirdDegree member of the Order, at least 21 years of age andcannot be engaged in the sale of life or health insurancefor another organization. The financial secretary cannotbe a convicted felon and should not hold another electedcouncil position.

In regard to college councils, at the October 1991 meet-ing of the Board of Directors, it was voted that new col-lege councils may not be instituted unless a member ofthe faculty or staff of the school or a permanent residentof the local community has agreed to serve in the positionof financial secre tary. It was further voted that this regu-lation should also apply to financial secretary reappoint -ments in college councils.

Financial secretary applicants who fail to meet any ofthe above requirements will not be con sidered forappointment. Financial secretaries who become engagedin the sale of life or health in surance for another organi-zation after accepting appointment must notify theSupreme Knight im mediately so arrangements can bemade for the appointment of a successor to the office.

If a financial secretary must resign from office beforethe end of the term, he should send a brief letter of resig-nation to the Supreme Knight noting the effective date ofthe termination and the reason for doing so. This shouldbe done as far in advance as possible. It is to be remem-bered that every financial secretary has been appointedon the condition that he will remain in office, if needed,until the Supreme Knight has been able to appoint thenew financial secretary. Hence, the importance ofadvance notice cannot be overemphasized. Suffici enttime is needed to secure applicants for the position and toprocess the paperwork required for the appointment.

If the financial secretary does not wish to or is unableto continue beyond the end of his three year term heshould submit a letter of resignation to the SupremeKnight. 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 picturedon pages 12 and 13. The grand knight will then nominateone or more members. The Supreme Knight requiresthat the trustees concur in the selection of applicants.They do this by signing the Nomination form (FS 103) inthe space provided. When all of the forms have beencom pleted and returned, the Supreme Knight will makea new appointment. The appointment will be maileddirectly to the newly appointed financial secretary, witha copy to the state deputy, executive secretary, the district deputy, the grand knight and the general agent.The appointment takes effect on the date it is issued andwill run for a period of three years from that date.

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In cases where a financial secretary fails in the perfor-mance of his duties, the grand knight and trustees shouldsend a statement of facts to the Supreme Knight. Thestatement should be based on the Laws of the Order, prin-cipally Section 139. A copy of the statement should beprovided 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, itis his obligation not only to advise the grand knight, butalso to make arrangements for normal council operation.The accounts should be turned over to the board oftrustees who should select a temporary financial secre-tary. If there is an accountant available in the council, theboard of trustees could request his assistance.

Where a financial secretary is unable to make arrange-ments in advance and the grand knight has knowledgethat the financial secretary will be unable to carry out hisduties for some time, the grand knight should obtain thecouncil records and any moneys in the possession of thefinancial secretary. This should and can be done by tact-fully explaining the council’s position either to the finan-cial secretary or to a member of his family.

EVALUATION —

FINANCIAL SECRETARY

Ninety days prior to the conclusion of a financial sec-retary’s three-year term, the grand knight of the council isadvised that an evaluation of his performance in theoffice must be made and returned to the Supreme Knightbefore consideration will be given to re-appointment foran additional three-year term. The financial secre taryreceives a copy of the Supreme Knight’s letter to thegrand knight.

The Evaluation (Form #1938), illustrated on page 14,calls for the grand knight, the three trustees and the coun-cil’s district deputy to evaluate the financial secretary bychecking one of the four designations, i.e., excellent,good, fair or poor in each of the eight categories shownon the form. Space is also provided to indicate recom-mendation or non-recommendation for re-appointmentand the current occupation of the financial secretary. Thecompleted evaluation must include the signatures of thegrand knight, the trustees and the district deputy beforeforwarding to the state deputy for his endorsement andsub sequent mailing to the Supreme Knight.

SELECTION OF FAITHFUL COMPTROLLER

Fourth Degree Laws provide that the faithfulcomptroller be elected, along with the other officers ofthe assembly, at the first regular business meeting held inJune of each year.

BONDING

The financial secretary, upon appointment by theSupreme Knight, is automatically bonded at no charge to

the council in the amount of $5,000.00. The same is truefor the council treasurer and both the assemblycomptroller and purser when the appropriate OfficerReports are processed at the Supreme Council office.Additional bonding may be obtained at a cost of $7.00 perthousand.

Please be guided by the following:

• Bonding is on the office, not the person holding theposition.

• Additional coverage is requested by writing to theSupreme Secretary.

• Bonding on the covered officers is limited to$125,000 of total coverage per council or assembly,including the provided $5,000 of coverage on eachofficer.

• Bonding runs from March 1 to the end of February,and any charge for additional coverage is posted onthe council or assembly account annually in Marchor April. The charge is prorated if purchased atanother time during the year.

• The last two council/assembly audits must be on fileat the Supreme Council office or bonding will not bein effect.

ADHERENCE TO

SUPREME COUNCIL RULES

Adherence to Supreme Council requirements inaccounting for moneys and recording membership addi-tions and changes is most important and cannot bestressed enough.

The Supreme Council has developed an effectiveaccounting system for subordinate council use that pro-vides checks and balances in accounting for councilfunds. The burden of account ing for moneys is not placedon the shoulders of any one individual and involves notonly the finan cial secretary, but the district deputy, grandknight, trustees and treasurer. The district deputy, grandknight and trustees are obligated to make certain that allcouncil records 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 responsibility it isto make routine examination of the council books andconduct the audits.

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

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INITIATION FEES AND COUNCIL DUES

The Laws and Rules prescribe that the initiation feeshall be fixed by the council, provided, however, no initi-ation fee shall be required of any priest or member of areligious community who applies for membership.Permanent deacons and seminarians are subject to initi-ation fees. The rules also provide that for those enteringunder 26 years of age, the initiation fee shall not exceed$10.00. In cases of juvenile to adult transactions, the max-imum initiation fee is $5.00, provided application is madeprior to the applicant’s nineteenth birthday.

Likewise, the Laws and Rules set forth specific provi-sions regarding dues payable by each member. Dues shallbe levied in advance in an amount as fixed by the council.The dues for all associate and insurance members shallbe the same, and they must not be less than $5.00 peryear. However, councils may fix a different rate of duesfor insured members under 26 years of age, but the sameshall 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 from anysource (Section 139 — Laws and Rules of the Order).

BILLING PROCEDURES

The financial secretary will mail the Member ship Bill— First Notice 15 days prior to the billing period.

If payment is not received in 30 days, the financialsecretary will mail the Membership Bill — Second Notice.

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 the reten-tion committee. The committee should include —but is not limited to — the grand knight, chairmanex officio; membership director; retention chair-man; trustees; and proposer, if available.

• A Knight Alert letter Form #KA1 will be forwardedto each delinquent member, signed by the grandknight and trustees (not applicable in the FourthDegree).

• The grand knight will assign a member of the reten-tion committee to make personal contact with thedelinquent member to remind him of his obli gation.The committee member will provide a writtenreport of his findings to the grand knight. If themember is experiencing financial difficulty, thegrand knight will direct the committee members tovisit the member and make arrangements to accom-

modate him with either a payment plan or otherfinancial arrangement acceptable to the council.Again, a full report is to be provided to the grandknight as to why the member is delinquent and whyhe is considering leaving the Order. Financial diffi-

culty is not a valid reason for suspension.

If at the end of the second month of arrearage themember still has not paid his dues, the Notice of Intent toSuspend (Final Notice in the Fourth Degree) is to be pre-pared and signed by the financial secretary and grandknight.

Copies of the intent to suspend are distributed as follows:

• The Original Copy is sent to the delinquent member.

• 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 hisgood standing status.

• The State Council Copy is mailed to your statedeputy. He will write to the member, offering assis-tance and advising him that the district deputy in hisarea is available to help with any particular prob-lems.

• The District Deputy Copy is sent to your districtdeputy. He will telephone the delinquent mem ber todiscuss the arrearage situation. In the course of thetelephone visit, suggestions as to a possible solutionwill be recommended, and the district deputy willvolunteer to assist the member, if a need exists. Thedistrict deputy will also determine whether personalcontact has been made by the council. The responseand reaction received from the delinquent memberis recorded on the District Deputy Copy of theNotice of Intent to Suspend and then forwarded tothe state deputy.

• The Council Copy is retained for council files. (Finalnotice of the assembly is forwarded to the memberonly.)

If the delinquent member does not meet his obligationor arrange a satisfactory payment schedule within 60

days following processing of the Notice of Intent to

Suspend, the council may file a Form 100 Membership

Document, indicating sus pension. However, the sus-pension will not be processed at the Supreme Counciloffice unless a Notice of Intent to Suspend has been onfile for the required 60 days.

The Notice of Intent to Suspend becomes null and

void 90 days following the date it is recorded at the

Supreme Council office. After the 90-day period haselapsed, the form will be removed from the file under the

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assumption the council has been successful in retainingthe member.

If, subsequently, the member on whom the coun cil pre-viously filed a Notice of Intent to Suspend should againbecome delinquent, the entire billing/retention processmust be re-imple mented as described herein. A Form 4needs to be processed to remove a member from anassembly roster.

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 systems and records as arerequired by the Laws and Rules and furnished by theSupreme Council at the expense of the subordinatecouncil.

PAY MONIES TO TREASURER

Pay over to the treasurer of his council all moniesreceived at meetings or between meetings for fines, dues,contributions, initiation fees or from other sources, forwhich said treasurer shall issue a receipt to such financialsecretary, specifying the funds to which the same shall becredited, which receipt shall be given to the grand knightby the financial secretary before the next succeedingmeeting.

KEEP ROLL

Keep a roll of the members, their ages, residences andoccupations, with the dates of initiation. Keep a record ofFourth Degree members when furnished by the master ofthe Fourth Degree and faithful comptroller.

CAUSE MEMBERS TO SUBSCRIBE TO BY-LAWS, ETC.

Cause every member before initiation to subscribe hisname on the Constitutional Roll, subjecting himself to theConstitution and By-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 MemberManagement.

KEEP CERTAIN RECORDS

Keep a record of the financial and business transac-tions of his council using systems and records approvedby the Board of Directors and furnished by the SupremeCouncil at the expense of the council, to wit: the numberof propositions received and the names of the candidates,the number elected and their names, the number initiatedand their names; the amount of money received and fromwhat sources, the amount paid to the treasurer and forwhat purpose, the amount of all orders drawn against thetreasurer, stating to whom paid and for what purpose.

DRAW ORDERS

Draw all orders on the treasurer of his council whenordered by the Supreme Council, state council, his localcouncil, board of trustees or grand knight for the paymentof all claims or demands against his council, which ordersshall be signed by him and countersigned by the grandknight.

NOTIFY SUPREME SECRETARYOF MEMBERSHIP TRANSACTIONS

Notify the Supreme Secretary promptly of membersinitiated, suspended, expelled, deceased, readmitted,transferred into the coun cil, etc., on the Form 100Membership Document. Data changes can be reportedthrough Member Management.

NOTIFY CANDIDATE’S GRAND KNIGHT

When a candidate receives degrees in a council ofwhich he is not a member, the financial secretary thereofshall notify the grand knight of said candidate’s council.

MAINTAIN COUNCIL SEAL

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

NOTIFY COMPTROLLER

Notify the comptroller of the assembly of all FourthDegree member transfers into or out of the council, sus-pensions and deaths.

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 electronic accounting system—Member Billing—is designed for use by local councils and assemblies. It isthe only accounting system being supported by theSupreme Council office. Manual systems and FSPC areno longer supported, though they can still be used as longas supplies of supporting forms remain available in theSupply Department. Councils/assemblies that have notalready done so should transition to MemberManagement/Member Billing as soon as practical to avoidlosing support at an inopportune time.

MM/MB resides on the Order’s website at kofc.org inthe secure Officers Online area and allowscouncils/assemblies to: manage the financial transactionsfor their unit; create, edit and archive receipts, vouchers,assessments and adjustments; maintain a list of accountsand sub-accounts, payee/payor lists and council/assemblydefined sub-classes for billing (military, students, etc.);

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produce billing notices and payments received frommembers.

To use this online system, you must have received apersonal Invitation Code and be registered at kofc.org togain access to the Officers Online portions of the website.

ACCOUNTING SYSTEM CHECKS AND BALANCES

Regardless of the accounting system used by thecouncil the first tenant of any system is transparency,the Laws and Rules provide for the financial secretary toreceive all moneys and for the treasurer to disburse allcouncil funds. For this reason the financial secretarydraws a voucher and the grand knight also signs it. Thetreasurer draws the check and requires the grandknights’ signature as well. In this way council memberscan be assured that proper protocols are protecting thecouncil funds.

These checks and balances have served councilsand members well, and not following them is highlydiscouraged.

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 particularmember desires assistance, provid ing the represen-tative with all possible details including themember’s address and telephone number.

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

• Refer to pages 57-58 and 95-97 for additional infor-mation on the Order’s insurance program.

MEMBERSHIP ROSTERS

Council and assembly rosters are available in theOfficers Online section of the Knights of Columbus web-site at www.kofc.org. Each registered officer in the coun-cil or assembly (see page 2) can access his roster listingon the Reports Online tab. These rosters are updated onTuesday morning. There are also archived rosters forJanuary 1 and July 1, which are available for conductingthe audits.

Any council or assembly that is unable to generate a roster from the website should contact the districtdeputy or master for help in doing so. Should you beunsuccessful at that level, you can contact the

Supreme Council Customer Service Department atinfo@kofc.org or the Department of Membership Recordsat membership@kofc.org.

Membership lists can also be generated by using theData Extract Tool in Member Management/MemberBilling. The Data Extract Tool is located in the PrintCenter section of the Member Management & MemberBilling applications, located in the secure Officers Onlinearea of kofc.org.

Regardless of the roster format being used, any dis-crepancies between local council records and the recordsof the Supreme Council office are to be reconciled. Pleaserefer to page 42 under the heading “Schedule A –Membership” in the Audit section.

An asterisk (*) preceding an address on the roster indi-cates that mail sent to that address has been returned tothe Supreme Council office by the Postal Service. It doesnot necessarily indicate a bad address. However, if theaddress is wrong, the corrected or new address should bereported through Member Management or other suitablemedium as detailed on page 55 under the “Data Change”heading. Those members with restriction codes in theirrecords do not receive COLUMBIA magazine or other fra-ternal mailings originating from the Supreme Council.

SERVICE PROGRAM PERSONNEL REPORT

The Service Program Personnel Report Form 365,should be completed by the newly elected grand knight assoon as a majority of the council’s Service Program per-sonnel have been appointed for the fraternal year. Receiptof Form 365 at the Supreme Council office by August 1 isa requirement for the Star Council, Columbian, Founders’and Father McGivney Awards and comprises the mailinglist of Service Program personnel for special program-ming ma terials, including Knightline.

Form 365 can be found in the Council Report FormsBooklet (#1436) contained on the Surge . . . with ServiceCD that is forwarded in May to each financial secretary ofrecord and can also be accessed at www.kofc.org/forms.(The financial secretary should review his copy of theCouncil Report Forms Booklet monthly and confer withthe grand knight to verify that the appropri ate reportingforms have been completed as re quired.) The originalForm 365 should be forwarded to the Supreme Counciloffice, with photocopies sent to the state deputy, districtdeputy, and a copy retained for the council files.

The preferred method of reporting Service Programpersonnel is through the Member Management applica-tion located in the secure Officers Online area atwww.kofc.org. Simply follow the instructions included onthe website. There is no need to file a paper report withthe Supreme Council office after reporting personnelthrough the Member Management application.

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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.

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 Charter

Constitution and Laws of the Knights of Columbus

(Item #30). He should also have extra copies available forthe grand knight, advocate and other interested officersor members and has the responsibility to distributecopies of the latest issue of the Charter Constitution and

Laws to all First Degree initiates. Copies may be orderedfrom the Supreme Council Supply Department.

The council will benefit from a periodic review of theLaws governing councils, officers and members. Thesereviews may be made at meetings of officers under thedirection of the grand knight or the advocate. Thesereviews are not requirements of the Laws, but are goodpractices to assure that all are acquainted with therequirements of their own duties in the council and of allother functions in the council.

REQUISITION FOR SUPPLIES

Financial secretaries should order supplies on a requi-sition Form #1 provided for that purpose. It is a five-copyform with one copy for the financial secretary. The otherfour copies are to be forwarded to the Supply Departmentat the Supreme Council office.

To avoid delays in receipt of your order, supply allrequired information including specific quantities. Usingterms like “a few” or “a stack” impede processing. Allowthree to four weeks for delivery. Rush orders require thatthe requisitioner supply a specific “needed by” date, notambiguous terms like “as soon as possible.”

All items should be ordered only by the grand knight orfinancial secre tary. If a council requests imprinted forms,a separate requisition should be completed, with imprintsample attached, and forwarded at least 6-8 weeks inadvance.

The SUPPLY CATALOG (#1264), included on the Surge . . . with Service CD each year, contains individualitems used by local councils, Fourth Degree assembliesand Columbian Squire circles. Additional copies of the

catalog are available from the Supreme Council SupplyDepartment.

Promotional/Gift items should be ordered onlinethrough knightsgear.com or by using the link at kofc.org.

FINANCIAL SECRETARY COMPENSATION

The Board of Directors has set the compensation to bepaid to the financial secretary, faithful comptroller, andevery council/assembly should have by-laws that con-form exactly to this policy:

From the council… an amount equal to not less thaneight percent and not more than ten percent (to bedetermined by the council) of the moneys col lected fordues from both insurance and associate members. Thefinancial secretary is free to waive this compensationat his discretion.

Lump sum payments are not allowed as compensationto the financial secretary. The purpose of compensat-ing on a percentage basis is to pay the financial secre-tary according to the effectiveness of his collectingfrom members all moneys due to the council. Such col-lection is the first duty of his office listed in Section 139of the Laws. The financial secretary receives compen-sation from his council for dues collected only. Hedoes not receive compensation for initiation fees orany other receipts. The faithful comptroller shall beentitled to a fee of 8 percent on all collections of duesfrom members. The faithful purser shall receive asalary of 50.00 per annum; such amounts beingpayable semi-annually at the meeting at which theTrustees shall file their reports.

From the Supreme Council office… the financialsecretary annually receives at the end of each calendaryear, $0.40 for each life insurance certificate registeredto the council and in force at the end of the calendaryear.

The payment from the Supreme Council is made annu-ally in January to the financial secretary of record onDecember 31. However, if more than one personserved in the office during the year, it is expected thatthe financial secretary receiving the award will share iton a pro-rata basis with his predecessor.

The approved compensation is for perform ance of theregular duties of the office of the financial secretaryaccording to the Laws of the Order. The council mayaward additional compensation to a financial sec retaryfor extra duties which he performs at the council’s direc-tion beyond those required by the Laws.

INCOME TAX REQUIREMENTS

The annual grant from the Supreme Council to thefinancial secretary is subject to income tax. Accordingly,he is required to report the total amount received from the

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Supreme Council on his tax returns. In the United States,the Supreme Council will issue a Form 1099-MISC to eachfinancial secretary whose grant exceeds $599.99. ForCanadian councils, a T4A slip will be issued if the grantexceeds $499.99. The financial secretary must report thegrant as income on his tax returns even if it falls belowthe threshold for issuance of a Form 1099 or a T4A taxslip. He must also report any annual compensationreceived from the local council on his income tax returns.The financial secretary is not treated as an employee ofeither the local council or the Supreme Council.

MEMBERSHIP NUMBERS

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

When submitting forms or letters to the SupremeCouncil office, the financial secretary should always usethe number of the member involved. Failure to do so maycause delays in processing or in responding to inquiries.The importance of using the membership number cannotbe overemphasized.

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 regardingMember Management/Member Billing, you should con-tact the home office Member Management service group:

Phone: (203) 800-4955Email: ExpertFS@kofc.org

If you need a specific issue to be addressed, youshould contact directly any of the departments listedbelow:

Mailing address for all departments except Supply:1 Columbus Plaza, New Haven, CT 06510

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.org

Phone: (203) 752-4499Agent Locative Service: (800) 345-5632

CATHOLIC INFORMATION SERVICE: Publishes and dis-tributes information on Catholicism, Catholic doctrine,and practice.

Email: cis@kofc.org

Phone: (203) 752-4574

CEREMONIALS: Exemplification observance of de greesto ensure proper rituals.

Email: ceremonials@kofc.org

Phone: (203) 752-4347

COLUMBIA MAGAZINE: Publishes our interna tionalmagazine containing information on the Church, volun-teer efforts and issues most important to Knights andtheir families throughout the world.

Email: columbia@kofc.org

Phone: (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 scholarshipprograms.

Email: council.accounts@kofc.org

Phone: (203) 752-4739

FINANCIAL SECRETARY APPOINTMENTS: Respon -sible for the appointments, reappointments, and resigna-tions of financial secretaries and the maintenance of theirrecords and reports.

Email: ann.moran@kofc.org

Phone: (203) 752-4717

FRATERNAL SERVICES: Develops service-oriented andfraternal programs for implementation by state and localcouncils. Promotes the Columbian Squires.

Email: fraternalservices@kofc.org

Phone: (203) 752-4270Fax: (203) 752-4108

MEMBERSHIP GROWTH: Promotes membership growthin local and state councils, the district and Orderwide.Promotes the development of councils including collegeand ethnic councils. Responsible for the following: mem-bership promotion, new council development, millennialgroup, college councils, council reorganizations and rein-stitutions, round tables, and VIP programs.

Phone: (203) 752-4473Fax: (203) 752-4108

MEMBERSHIP RECORDS: Processes council, assembly,and circle transactions, including disability exemption.Maintains membership database. Processes addresschanges.

Email: membership@kofc.org

Phone: (203) 752-4210Fax: (203) 752-4113 or (203) 562-7215

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

Email: payment.receipts@kofc.org

Phone: (203) 752-4238

PRINTING PLANT/SUPPLY: Responsible for the Order’sprinting and mailing needs. Handles supply requisitionsfor fraternal and insurance programs.

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Email: supply@kofc.org

Phone: (203) 752-4244 (for print orders)Phone: (203) 752-4214 (for supply orders)Mail: 78 Meadow St, New Haven CT 06519Promotional/Gift: Promotional and gift items can beordered online at knightsgear.com

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 is sentat the close of a month and credit is not shown on thenext month’s statement. The follow ing explanation maybe of help in this matter:

Preparations to produce Council Statements are initi-ated on the last working day of the previous month.Therefore, any payment not received and credited toyour account prior to this time will not appear until thenext statement is produced on the first of the followingmonth. This creates a situation where your recordsand those of the Supreme Council office do not agree,and that payment will be a reconciling item. It is to benoted that the status of your council is determined bythe information on our records at the time of prepara-tion. For example, a check received after cut-off onJanuary 31 would be credited to your account onFebruary 1 and the activity would be shown on yourMarch 1 statement.

INSTITUTION OF PAYMENT

Relative to institution of payment of a council obliga-tion, Section 139.8 instructs the financial secretary todraw all Orders on the Treasurer—voucher. The grandknight counter signs the completed document. This is thetreas urer’s authorization to draw the required check(Sections 140. 3 and 4).

A Supreme or state council obligation does not requirecouncil approval, as outlined in Section 140.4. Receipt ofthe monthly Council Statement from Supreme is the offi-

cial notice that the amount owed is due and payable. Thesame is true of a billing from the state 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 issues theOrder on Treasurer—voucher.

SUSPENSION OF COUNCIL

The financial secretary should always be aware of theneed to make payments to the Supreme Council withinthe time limits allowed under Section 156 of the Order’sLaws.

Failure to make payments within the time limit willresult in suspension of the council. When a council is sus-pended, the Board of Directors re quires the SupremeSecretary to send a Notice of Suspension to the grandknight, with copies to the district deputy and state deputy.

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

Levy date Type of levy Pay by

January 1 Per Capita/ April 10Catholic Adv./COL

July 1 Per Capita/ October 10Catholic Adv./COL

Supplies — 40 days after the first of the month inwhich the charge appears on the monthly CouncilStatement.

The above information is of particular importance tothe financial secretary and the grand knight. A council issuspended automatically whenever there is an arrearageof $50.00 or more in any of the above accounts.

Even though the council has a 100-day grace period toremit and receive credit for payments, automatic noticesto the grand knight, financial secretary and district deputywill be generated between 58 and 60 days from the dateof assessment. This notice is a reminder to forward yourpayment in order to avoid automatic suspension. It is not

the official Notice of Suspension.

A council may have its suspension lifted by merelymaking payment of the amount in arrears. When a coun-cil is to be reinstated, Notice of Re instatement is sent tothe aforementioned officers.

ORDER ON TREASURER (Vouchers)

After a bill has been properly approved for pay ment,the financial secretary initiates issuance of a check bygenerating a voucher (Order on Treasurer) in MemberBilling under the Voucher section of the Council Ledger.He then prints a Report of Vouchers for the grand knight’ssignature which authorizes the treasurer to issue the

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check. Instructions, specific recorded webinars and Helpare available within the online applications,www.kofc.org/Expert Help.

Trustees, in conducting the semi-annual audit, shouldmake certain that the stubs in the possession of the finan-cial secretary and the vouchers held by the treasureragree. Also, the vouchers should be com pared with thechecks actually issued. Some treas urers, after receivingthe cancelled checks from the bank, clip the vouchersand the checks together, thus facilitating the work of thetrustees.

MONTHLY STATEMENT

Each financial secretary/faithful comptroller musthave a complete understanding of the effect of reportedmembership transactions on per capita, Catholic adver-tising and Culture of Life levies and should also be famil-iar with charges accruing to the council from supplyorders. The Council Statement, sent to financial secre-taries monthly, provides that information. It reflectschanges in membership and reports vital information onthe council’s financial obligations to Supreme.

Important points of information regarding the CouncilStatement. . .

• The Council Statement should be retained by thefinancial secretary as part of his permanent files. Itshould be reviewed by the grand knight and read atthe next council meeting.

• The account balances — per capita, Catholic adver-tising, Culture of Life and supplies — should betreated as individual amounts owed by the council.Because of inactive insurance member credits,back-dated transaction credits and miscellaneousadjustments, credit balances often appear incolumns 12 and 13 and in some instances result inan overall credit balance in the account. Please notethat account balances also appear in the Retain forCouncil Records box located at the top of the state-ment. The amount due and payable by the councilappears as the Total Due. Any credit balances on theNew Balance line will not print in their respectivefields in the box. Credit balances in columns 12 and13 will automatically transfer between accounts tooffset charges. Supply account credits, however,will not be transferred but will be used to offsetfuture charges.

• The financial secretary institutes payment by issuingan Order on Treasurer—voucher, countersigned bythe grand knight, along with the payment stub por-tion of the Council Statement. Use of the stub willhelp ensure that the payment is applied in accor-dance with council wishes. Failure to use the stubcould result in the payment being applied incor-rectly or credited to the wrong council.

• Section 156 of the Laws of the Order provides forsuspension of any council for failure or refusal to

pay assessments within the time specified. Percapita/Catholic advertising assessed January 1 andJuly 1 must be received and processed by April 10and October 10, respectively. Supply charges arepayable forty days after receipt of invoice.

• Credits for assessments may be applicable in thecase of member suspension. The Supreme Councilposts an effective date of suspension up to 130 daysearlier than the calendar date on which it is actuallyprocessed at the Supreme Council. 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 theCouncil Accounts Department. Be certain to pro-vide your complete address and telephone numberincluding 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 Member —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 —Notice of Intent to Suspendprocessed

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 for per capita tax and $.50for Catholic Advertising each January 1 and July 1 on thetotal membership in the council including inactive andhonorary members. Honorary life and members on dis-ability are excluded from the assessment. Concurrently,councils are also assessed $1.00 for the Culture of Lifefund. Honorary, honorary life, inactive and members ondisability are excluded from the Culture of Life assess-ment. 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).The report shows progress the council is making in itsmembership/insurance programs. The FinancialSummary section indicates the council’s financialstanding in relation to the Supreme Council. Thisstatement is a condensed version of the CouncilStatement 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 district.A District Deputy’s Report is shown as Exhibit K. If a

council is not meeting its financial obligations, the dis-trict deputy is obligated to determine the reason andurge the financial secretary to initiate payment to avoidsuspension.

ANNUAL FEDERAL INFORMATION RETURN—

FORM 990

All councils and assemblies in the United States areexempt from federal income tax under the InternalRevenue Code, Section 501(c)(8). A group ruling rec-ognizing the exemption was obtained by the SupremeCouncil for itself and for its subordinate units. Thegroup ruling does not extend to home corporations.

All councils/assemblies file one of the following:

• 990N – Gross receipts of $50,000 or less(electronic format only, available at www.irs.gov).

• 990EZ – Gross receipts over $50,000 and up to$199,999.

• 990 – Gross receipts of $200,000 and over.

The Supreme Council insists that each such subor-dinate unit carry out its responsibilities under this law.Form 990 must be filed by the fifteenth day of the fifthmonth after the end of your annual accounting period.Failure to file three 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 and assemblies during themonth of February of 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

• Financial and business records (e.g., bank state-ments, contracts, purchase orders, invoices):10 years

• Tax forms: 7 years minimum, 10 years recom-mended

• Correspondence: 3 years

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

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EXHIBIT A

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EXHIBIT B

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EXHIBIT C

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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

EXHIBIT D

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EXHIBIT E

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EXHIBIT F

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EXHIBIT H

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EXHIBIT I

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EXHIBIT J

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EXHIBIT K

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 a computer-based system of record andaccount keeping.

. . . USING THE MEMBER BILLING APPLICATION

The Member Billing application — located in OfficersOnline, the secure area at kofc.org — works in conjunc-tion with the Member Management application to allowcouncils to: manage the financial transactions for theircouncil; create, edit and archive receipts, vouchers,assessments and adjustments; maintain a list of accountsand sub-accounts, payee/payor lists and council-definedsub-classes for billing (military, students, etc.); as well asproduce billing notices and payments received frommembers.

INITIAL SET-UP FOR FIRST TIME USERS

If you are just starting to use Member Billing, there area few steps that are required prior to generating anassessment. Refer to Expert Help for details.

Setting up the council’s general billing informationlocated in the Billing Information section:

• Billing Information – The billing frequency needs tobe established. Member Billing allows you to assessdues to members annually or semi-annually only. Ifyour council has quarterly payors, you can informthem that they can continue to pay quarterly but willbe billed annually or semiannually, as is the councilpreference.

The billing schedule must be selected as calendar orfraternal year. Also, the billing remittance addressneeds to be selected – either the council’s mailingaddress or meeting address, or the financial secre-tary’s mailing address.

• Class List – This screen is where the amount of thecouncil’s/assembly’s dues can be entered. Note thatthe amount of annual dues in the council for hon-orary members is based on the sum of state andSupreme Council per capita taxes and other levies;the amount for assembly honorary members is setat $10. The annual dues for honorary life membersis specified in the Charter Constitution and Laws

and cannot be updated in Member Billing.

Sub Class – Council/assembly-defined sub classescan be created for members for which the council orassembly wishes to reduce the dues amount. Forexample: a council waives or reduces dues for stu-dents. A sub class of students can be added, alongwith the annual rate of the reduced dues. Onceestablished, members associated with a sub classwill need to be assigned to the sub class on themember’s Billing Information screen, located underthe Member Information section.

• Reason for Assessments – This is required if thecouncil/assembly plans to assess members anyspecial or miscellaneous assessments. Reason forAssessments can be added on the Event/Assess -ments screen under the Billing Information screen.

Setting up the member’s billing information locatedin the Member Information section (Illustration # 1):

• Member Class – Displays the member as a regular,honorary, or honorary life member.

• Sub Class – Members may be assigned as part of asub class and eligible for reduced dues (military, stu-dents, etc.)

• Disability – Members that are on disability and noted“Yes” on the Member’s Billing Information screenwill not be assessed dues. Nothing else is required toensure that they are not assessed.

• Note: Disability is a council designation and we sug-gest that assembly with members on disabilitycreate a subclass of disability and assign membersto that subclass. Thereby, if a member goes from dis-ability to Honorary Life in his council he will con-tinue as disability in the assembly.

• Do Not Assess – This provides the ability to notassess dues for members who may have a specialcircumstance, such as financial hardship, where thecouncil decides not to assess dues for a particularperiod. Note that honorary life or disabled membersare not included in the dues assessment process, sothis option does not need to be selected for thesemembers.

• Do Not Send Bill – This provides the option of notsending a billing notice to specified members forany reason. Note that the member will still beassessed, but a notice will not be generated.

• Delivery Preference – This identifies the preferredmethod by which the member wishes to receive hisbilling notice – mail, email or both.

• Language Preference – This allows a billing notice tobe generated in a different language than the appli-cation is set to.

• Billing Address Information – This section allowsthe financial secretary to update a member’s contactinformation including: address, phone number, fax

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number and email address. These changes will alsobe reflected in Member Management as well as alertMembership Records at the Supreme Council office.

Prior to generating the initial dues assessment, if thereare members with an outstanding balance for previousbilling periods, these member records should be updatedin the Member Ledger:

• Billing Status – When a dues assessment is pro-cessed from the Pending Assessment screen, thebilling status for all members receiving this assess-ment will be changed to First Notice. Note that hon-orary life members do not receive an assessment,and their billing status can be manually updated toDues are Current. Additionally, former membersthat are listed in Member Management/MemberBilling can be manually changed to Prior orDeceased status.

• Adjustments – The Adjustment section on thebottom of the Member Ledger screen can be used togenerate a charge adjustment for members with anoutstanding balance. Separate adjustments shouldbe added if a member owes money for dues andother assessments (i.e., initiation fee, misc.). If amember has paid dues or other assessments forfuture periods, a credit adjustment should beadded. Payment of dues should not be recordedhere, but through the Dues Collection Tool foundunder the Receipts section of the Council Ledger.

Note: This is the same process as assessing newmembers for dues or initiation fees after theyhave been recorded at the Supreme Counciloffice and added to Member Management/Member Billing. Again payments should berecorded using the dues collection tool.

BILLING MEMBERS

A dues assessment can be generated for all billablemembers on the Enter Dues Assessment screen by click-ing on Assessments under the Council Ledger section:

• Billing Cycle – Dues can be billed for the calendaryear (Jan to Dec) or the fraternal year (Jul to Jun).Note that the default for the billing period is prede-termined by the billing frequency, which is selectedin the Billing Setup section.

• As of Date – All bills have a date that indicates howmuch is owed at the time the dues were assessed.Dues can be assessed in Member Billing as early as60 days prior to the billing period. However, the Asof Date cannot be set more than 15 days prior to thebilling period. We suggest that the date used for theAs of Date when generating a dues assessment alsobe used for any special or miscellaneous assess-ments.

• Assess Dues button – This will place the duesassessment in a pending status, which can be pro-cessed on the Pending Assessments screen. All spe-cial or miscellaneous assessments should beassessed on the Assess Other screen before pro-cessing the dues assessment.

A special or miscellaneous assessment can be gener-ated for selected members using the Assess Otherscreen under Assessments in the Council/AssemblyLedger section .

• Charge to – This specifies who will be assessed theadditional charge and is selected by member type.Note that All Billable will assess all regular & hon-orary members; All Members will assess all regular,honorary & honorary life members; honorary willassess only honorary members; and honorary lifewill assess only honorary life members.

• Voluntary or Mandatory – If an assessment is a vol-untary assessment, a notation will display on themember’s bill that this assessment is voluntary andpayment is optional. Additionally, voluntary assess-ments require a valid Through Date. We suggest thatthe Valid Through Date selected be well in advanceof the last day of the billing cycle. (For example, ifusing an annual calendar year billing cycle, select adate like September 1 — well in advance ofDecember 31.) After this date you have the ability toinitiate a process that will generate a credit transac-tion for all members that did not pay the voluntaryassessment. Mandatory assessments will remain onthe Member Ledger until the member pays thisassessment or the transaction is voided on theMember Ledger.

• Reason for Assessment – This is a required field, andif the reason for assessment does not appear in thedrop down list, it can be added on the Event/Reasonscreen under the Billing Information section.

Note: There is a link to this section on thebottom of the Assess Other screen.

• Assess Other button – This will place any special andmiscellaneous assessments in a pending status,which can be processed on the Pending Assessmentsscreen. All special or miscellaneous assessmentsshould be assessed on the Assess Other screenbefore processing the dues assessment.

All pending assessments can be posted to the MemberLedger from the Pending Assessment screen. Note that ifa dues assessment is included when the ProcessAssessment button is clicked on the Pending Assessmentscreen, the billing status for all members assessed willchange to First Notice.

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GENERATING NOTICES

• Once the pending assessments are processed, theFirst Notice can be generated from the Notices sec-tion of the Print Center in Member Billing.

Note: If the respective officers’ names or tele-phone numbers do not display on the notice, thedata can be added on the Council AssemblyOfficers—Current Year screen in MemberManagement.

Notices can be sent via email, or printed and mailedbased on delivery preferences on the Member BillingInformation screen. There is also an option to generate afile copy of all notices to members, regardless of thedelivery preference.

Member Billing also provides the ability to email anindividual member a notice, once the member has beenadded to Member Management/Member Billing. Oncethe member delivery preference is set to email or both,an email notice icon will appear on the Member Ledgeror Billing Information screens.

• After 30 days of the “As of” date, you can update allmembers currently in First Notice status can beupdated to Second Notice by using the UpdateStatus screen under the Assessment section of theCouncil/Assembly Ledger (Illustration # 6, page 33).Notices can be sent via email, printed and mailed orsaved electronically by selecting a delivery prefer-ence in the Billing section.

• After 30 days of the “As of” date, you can update allmembers currently in Second Notice status can beupdated to Knight Alert by using the Update Statusscreen under the Assessment section of the CouncilLedger (Illustration # 6). The Knight Alert letter issent to the member explaining how his membershipis in danger of being forfeited as a result of unpaiddues. The notices cannot be sent electronicallybecause they require the signature of the grandknight and trustees.

• After 15 days of the “As of” date of the Knight Alertall members currently in Knight Alert status to Intentto Suspend by using the Update Status screen underthe Assessment section of the Council/AssemblyLedger. A notice can be generated in the Billing sec-tion of the Print Center, informing the member thathis delinquency has put his good standing status injeopardy. Copies of this letter must be printed andsent to the Supreme Council office, the state deputyand the district deputy.

Note: Individuals who have been assessed for thecurrent billing period, but have become formermembers, will need to have any outstanding bal-ances and their billing status manually updated on

their Member Ledger screens. If the billing statushas not been updated, these members will con-tinue to appear when the next notice is generated.

GENERATING MEMBERSHIP CARDS

Membership cards can be generated for membersusing the Membership Card section of the Print Center inMember Billing. We suggest printing membership cardsusing the By Member Type feature, thereby having thesecards ready for presentation when the member submitshis payment for dues.

Membership Card stock paper (#4817) for council,(#4818) for assembly for Member Billing can be orderedfrom the Supreme Council Supply Department. (Note thatcards come 8 to a sheet with 25 sheets to a package for atotal of 200 cards.)

There are four options in Member Billing for printingmembership cards:

• By member type, which can be classified as: AllBillable, All Members, Regular, Honorary, HonoraryLife or Members on Disability.

• By all members whose dues became currentbetween specified dates.

• By Degree Date – either 1st, 2nd, 3rd or 4th in assembly.

• By using the Membership Card Template for a smallgroup of members or for new members who havenot been added to Member Billing.

PROCESSING PAYMENTS FROM MEMBERS

Under the Receipt section of the Council Ledger, thereis a Dues Collection Tool, which will assist in recordingmembers’ payments. The Dues Collection Tool can beused if the member pays his outstanding balance in full.

If a member does not pay the full amount or includes adonation to the council or special fund, we suggest thatthe payment be recorded on the Enter Receipt screen toensure that the proper accounts/sub accounts arerecorded properly. If this payment includes money for aspecial or miscellaneous assessment, a reason for assess-ment must be entered in the Event field.

Once the Save button is clicked on the Dues CollectionTool screen or the Enter Receipt screen, this will placethe transaction in pending status. Pending transactionscan be processed on the Pending Receipt screen.

A Report of Receipts is available under theTreasurer/Purser Reports in the Print Center of MemberBilling. There are four reports available: two for pendingreceipts and two for posted receipts. Note that the postedreceipts reports will display signature lines for the finan-

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cial secretary and treasurer, which will serve as a recordthat the treasurer received these moneys.

Note: If the treasurer’s or purser’s name does notdisplay on this report, add his data on the CouncilOfficers—Current Year screen in MemberManagement. A link to this screen appears on thebottom of the Enter Receipts screen.

PROCESSING MONEY FROM OTHER SOURCES

Section 139.1 of the Laws of the Order specifies thatthe financial secretary shall collect all moneys accruing tothe council from members and other sources. Thesemoneys can be recorded in Member Billing using theEnter Receipt screen under the Council/Assembly Ledger.

Member or Payor – Prior to entering the receipt infor-mation, you must search for a member or a payor.

Note: A payor is an individual or entity that is nota member of the council (i.e., the SupremeCouncil or state council). A payor can be added toMember Billing on the Add a Payee/Payor screenunder Billing Information.

Once a search has been conducted, the results willappear in the Search Results box to the right. Click on thedesired member or payor so that it is highlighted in a bluebanner. Click the Select button to populate the date andmember/payor in the Enter Receipt section on the bottomof the screen. Then continue to enter the remaining information.

Once the save button is clicked on the Dues CollectionTool screen or the Enter Receipt screen, the transactionis placed in pending status. Pending transactions can beprocessed on the Pending Receipt screen.

A Report of Receipts is available under the TreasurerReports in the Print Center of Member Billing. There arefour reports available: two for pending receipts and twofor posted receipts. Note that the posted receipts reportwill display signature lines for the financial secretary andtreasurer, which will serve as a record that the treasurerreceived these moneys.

Note: If the treasurer’s/purser’s name does notdisplay on this report, add his data on the CouncilOfficers—Current Year screen in MemberManagement.

PROCESSING VOUCHERS FOR PAYMENT

After a bill has been properly approved for payment, avoucher must be created to initiate the procedure forissuance of a check by the treasurer or purser, which canbe accomplished under the Vouchers section of theCouncil/Assembly Ledger.

Member or Payee – Prior to entering the voucher infor-mation, you must search for a member or a payee.

Note: A payee is an individual or entity that is nota member of the council (i.e., the SupremeCouncil or state council). A payee can be addedto Member Billing on the Add a Payee/Payorscreen under Billing Information. A link to thisscreen appears on the bottom of the EnterVoucher screen.

Once a search has been conducted, the results willappear in the Search Results box to the right. Click on thedesired member or payee so that it is highlighted in a bluebanner. Click the Select button to populate the date andmember/payee in the Enter Vouchers section on thebottom of the screen. Then continue to enter the remain-ing information.

Once the Save button is clicked on the Enter Vouchersscreen, the transaction is placed in pending status.Pending transactions can be processed on the PendingVouchers screen.

A Report of Vouchers is available under the TreasurerReports in the Print Center of Member Billing. There aretwo reports available: one for pending vouchers and onefor posted vouchers. Note that the Report of Voucherswill display signature lines for the grand knight, financialsecretary and treasurer. This serves as a record that thetreasurer is authorized to issue a check.

Note: If the treasurer’s/faithful purser’s name doesnot display on this report, add his data on theCouncil/Assembly Officers—Current Year screenin Member Management.

OFFICERS ONLINE –

EXPERT HELP & TRAINING

The Expert Help site provides step-by-step instruc-tions to assist members in using Member Managementand Member Billing. This site can be accessed by click-ing on the Expert logo in the upper right-hand cornerof any screen in these applications, or by going towww.kofc.orgexperthelp.

Additionally, a training site for these applicationshas been added, which can be accessed by clicking onthe Sign-In – Officers Training link located in the upperright-hand corner on the Expert Help site or go tokofc.org/ootraining. This training area allows the userto update records and generate transactions in a testenvironment.

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Illustration # 12

AUDIT

AUDIT REQUIREMENTS

Section 145 of the Laws of the Order requires that thegrand knight and trustees audit the accounts of the finan-cial secretary and treasurer at least every six months,and in January and July report to their council, districtdeputy, state deputy and the Supreme Council on formsfurnished by the Supreme Council. (Fourth Degree Lawsrequire that the trustees audit the accounts of the faithfulcomptroller and faithful purser annually as of June 30.)Under no circumstances should either the financial

secretary/faithful comptroller or treasurer/purser

prepare the audits, but each should be readily avail-able to answer questions re garding the records. Thetrustees are charged with this duty, and in acceptingoffice they are accepting the responsibilities the officeentails.

Trustees who sign an audit prepared by the financialsecretary or treasurer are acting in an irresponsiblemanner. The report made to the council, district deputy,state deputy and the Supreme Council indicates that thetrustees have examined the records of the financial sec-retary and treasurer. If they have not done so, thetrustees cannot know that the figures thereon are correct.

If the trustees and grand knight cannot person allymake the audit, they should arrange to have one made bya qualified member at the expense of the council. Aresponsible financial secretary will insist that his recordsand accounts be examined periodically according to theLaws for his protec tion and that of the entire council.The grand knight and trustees must arrange for the auditto be accomplished without depriving the financial sec-retary of his records for more than one week. The busi-ness records of any council can be properly examinedwithin a week to assure accuracy and completeness.

The bonding company can refuse to honor the bondon either the financial secretary or treasurer (faithfulcomptroller/purser) for the following reasons:

• Failure of the trustees to conduct the audit, or signing an audit prepared by the financial secre-tary/faithful comptroller or treasurer/faithful purser

• Failure to have on file at the Supreme Council officetwo consecutive Audit Reports for the periodsimmediately past

RECORDS AND ITEMS NEEDED TO PREPARE

THE AUDIT

FROM THE FINANCIAL SECRETARY . . .

• Cash receipts• Vouchers• Receipts, treasurer to financial secretary• January 1 or July 1 roster, as appropriate• Billing Statements for the audit period• Cash and checks on hand, if any• Bills or invoices requiring payment• Copy of last audit

• Member ledgers (or Outstanding Balance Report inMember Billing)

FROM THE TREASURER . . .

• Treasurer’s Cash Book

• Check book, bank statements, cancelled checksand vouchers for the audit period

• All bank books, regardless of purpose of account

• All documents reflecting cash or liquid assets suchas stocks, bonds, notes, etc.

FROM THE RECORDER . . .

• Minute Book

COMPLETING THE AUDIT REPORT

All three sections of the Audit Report are to be com-pleted, with the exception of those councils/assembliesusing the online Member Management/Member Billingapplication. Those users need not complete Schedule A,since Member Management/Billing records reflect thefigures maintained at the Supreme Council office. Insuch case, check the box under Schedule A—Alternative. The audit must be signed by the grand knightand at least two trustees. If an entry is not applicable, theword “none” should be inserted on the line. Please referto Exhibit M for a sample Audit Report.

SCHEDULE A — MEMBERSHIP

A major objective of the council audit is to reconcilelocal council membership records with those maintainedby the Supreme Council Department of MembershipRecords. The sources for information necessary to com-plete Schedule A of the Audit Report are: (1) records thefinancial secretary maintains on Member Billing MemberLedgers or equivalent; (2) the January 1 or July 1 CouncilRoster, as appropriate for the audit period and (3) monthlyCouncil Statements provided by the Supreme Council.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 are tobe reconciled, with any necessary membership transac-tions being submitted to the Department of MembershipRecords, or…local council records being corrected asnecessary to ensure agreement.

Only those members for whom the applicable mem-bership transactions have been reported are to be listedon the audit. If an addition or a deduction is being actedupon but as yet has not been submitted with sufficienttime for processing, it is not to be indicated on the auditreport. Each time a transaction is submitted to theSupreme Council office, it is the financial secretary’sresponsibility to verify that it has been received and pro-cessed. This is accomplished by reviewing the monthlyCouncil Statements for the audit period — Augustthrough January statements for the January audit,February through July statements for the July audit.

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Again, only those members for which transactions

have been verified as received and processed at the

Supreme Council 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; they arenot to be considered as insurance members of the coun-cil. If an insurance member is suspended or takes a with-drawal, he becomes inactive and is considered a deduc-tion. Conversely, an inactive member reactivating hismembership is an addition to be recorded on the Re-entries line. Also, the Transfers — Assoc. to Ins. andTransfers — Ins. to Assoc. lines in the Additions andDeductions sections must agree. For example, an insur-ance addition as a result of an associate to insurancetransfer is also an associate deduction. (This paragraph

does not apply to the Annual Assembly Form

#1315.)

The figures for Total deductions in the Deduc tionssection are to be placed on the line Minus total deduc-tions in the Additions section and must be subtractedfrom the figures for Total for period to obtain the correctfigures for Number members end of period.

SCHEDULE B—CASH TRANSACTIONS

FINANCIAL SECRETARY

Cash on hand beginning of period will be the figurefrom the previous Audit Report showing Cash on hand atend of period. Figures for Cash received — dues, initia-tions and Cash received from other sources will be theaccounting period totals from the Reports of Re ceipts.Total cash received will be the total of the three previousitems.

Amounts for Transferred to treasurer will be the totalof the 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 amounts shownTransferred to treasurer subtracted from amount shownas Total cash received. In most instances Cash on handat end of period will show a zero balance as most finan-cial secretaries transfer all moneys to the treasurerbefore the end of the audit period.

SCHEDULE B — CASH TRANSACTIONS

TREASURER

The Cash on hand beginning of period will be thefigure shown on the previous audit from line Net balanceon hand.

The item Received from financial secretary will be theaccounting period total of the items in the Treasurer’sCash Book showing moneys received from the financialsecretary. This should agree with the amount shown inthe financial secretary’s report on line Paid to treasurer.

Under Disbursements, the amounts for per capita pay-ments and gen eral expenses will be the accounting

period 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 payments werereceipted, entered on the appropriate member ledgers,turned over to the treasurer, receipted by the treasurer,and deposited in the council’s bank account. Conversely,it is effective in verifying that credits were not posted tomember ledgers unless there is a record of paymenthaving been received. In order to make these determina-tions, a representative number of accounts should be“spot checked.” Proceed as follows:

• Verify several entries on each Report of Receipts todetermine if credit was given on the appropriatemember ledger for the amount shown.

• Verify several member ledgers to determine, inreverse order, if credit given there was received andrecorded on a Report of Receipts.

• Verify the totals on each Report of Receipts todetermine that moneys were turned over to thetreasurer and his receipt was issued.

• Verify each treasurer’s receipt to determine that theamounts shown were credited on bank statementsas deposits.

To determine if the treasurer’s check register is in bal-ance with the balance shown on the end-of-period bankstatement, the following procedure is suggested:

• Determine that an authorized voucher exists foreach check issued and that the check was issued tothe 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 Report ofVouchers and indicate and initial audit results onthe check register.

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 audits it is apparentthat some councils include figures in this schedule thatare not applicable to the audit period. This is particularlytrue relative to Due Supreme Council: Per capita in theLiabilities column and Due from members in the Assetscolumn. It appears that some councils are including as aliability the Supreme Council per capita levy for theperiod following the one for which the audit is being con-ducted. For example, if an audit is being made for theperiod ending December 31, then the Supreme Council

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levy for January of the following year should not beshown on the Per capita line as a liability since the auditis for the period just completed. However, should thatJanuary levy not be paid by June 30, it would be includedon the next audit. (Doesn’t apply to assemblies.)

Regarding the Due from members line… This refers todues owed and payable to the council. Such moneys areconsidered assets, but not yet collected. These moneysremain assets until such time as the member(s) areremoved from the roles. If the financial secretary followsproper billing procedures, he will have sent the FirstNotices at least 15 days prior to the start of the period.Entries are not to be made for those members beingbilled for the following period. To avoid confusion, billingnotices should be dated as of the first of the month of thestart of the period (January 1 or July 1) not the date thebills are being prepared. However, should any portion ofthe bill remain unpaid into the next audit period, that por-tion is to be included on the ensuing Audit Report.

When a member is suspended or takes a withdrawal,the amount he owes appears on the Audit Report for theperiod in which he was suspended only. His ledgershould be deleted from the council file on or before theend of the period in which he was removed. This proce-dure will help to ensure that a billing notice is not pro-duced during the next billing period and eliminates thecarryover from one period to another of uncollectibledues or other charges on members who have beenremoved from the roles.

ASSETS

Undeposited funds are moneys in the pos session ofeither the financial secretary or treas urer, or both.

Assets labeled Bank — General acct. and Bank —Special acct. will be the reconciliation of the treasurer’scheckbook(s) showing the net cash balance(s).Outstanding checks should be deducted from the bankstatement.

Due from members data is obtained from the financialsecretary’s member ledger records. Refer to SCHEDULEC — ASSETS AND LIABILITIES above for guidelinesregarding these figures prior to making the entries.

One indicator of the financial condition of a council isthe 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 ings/investment accts. from his Cash Book which shouldshow transfers of cash to sav ings accounts or the pur-chase of investments. If the council owns stocks orbonds, the trustees should make a count of the invest-ments and determine that all earnings on investmentsare properly credited to the council accounts.

Total current assets is the total of the five previouslines.

LIABILITIES

Figures for the Liabilities section relative to the coun -cil’s obligations to Supreme, state, as well as miscella-neous will be supplied by the financial secretary from hisrecords and from unpaid bills in his possession.

Advance payment of dues by members is to beincluded in Advance payments by members. For exam-ple, if a member pays dues in advance of the periodbilled, it is a liability because it represents dues paymentnot yet chargeable to the member.

The figure for Total current liabili ties is also entered inthe Assets column in the space designated Less: currentliabilities and is sub tracted from Total current assets toobtain Net current assets.

If liabilities exceed assets, the Total current assetsshould be subtracted from current liabili ties and theresulting figure shown in (parenthesis).

INVESTMENTS

Trustees are to itemize investment assets on theappropriate lines provided for that purpose underInvestments.

It is strongly recom mended that an annual budget beprepared in November or December of each year follow-ing guidelines established by the council. After adoptionof the budget, it is good practice to transfer funds fromthe council’s general account to a savings account, asappropriate.

Section 145 of the Order’s Charter Constitution and

Laws outlines the duties of the board of trustees and itschairman, the grand knight. Each trustee is required tobe familiar with this section and its impact on the coun-cil’s finances and obligations . . . and his duties. Section122 details the manner in which the council manages itsfunds. Other sections dealing with the disposition ofcoun cil moneys and funds are 139-1, 139-3, 140-1, 140-2,140-3 and 140-4.

Council by-laws may also contain laws and rules gov-erning the expenditure of moneys. These by-laws aresubject to approval by the Supreme Advocate in amanner consistent with the Charter Constitution and

Laws and the Board of Directors.

The Laws and Rules that govern the Fourth Degreeoutlines the manner in which assemblies manage theirfunds. Section 24 and its subsections all deal with the dis-position of assembly monies and funds.

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 corpora-tion trustees. There should also be a periodic review asto the manner in which various activities are conductedunder the auspices of the corporation board.

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Due By: AUGUST 1

ANNUAL ASSEMBLY AUDIT REPORT

ASSEMBLY NO. ________________ CITY _________________________________________ STATE__________________________SCHEDULE A — MEMBERSHIP

ADDITIONS DEDUCTIONS Total members start of period Suspensions Initiations Withdrawals Restorations Deaths Transfers from other assemblies Tranfers to other assemblies Additions from council transactions Deductions from council transactions Total for period Total deductions Minus total deductions Number members end of period

SCHEDULE A — ALTERNATIVEOur assembly uses Member Management/Member Billing. The requirement for completing Schedule A is satisfied.

SCHEDULE B — CASH TRANSACTIONS FAITHFUL COMPTROLLER FAITHFUL PURSER Cash on hand beginning of period $___________________ Cash on hand beginning of period $___________________ Cash received—dues, initiations $___________________ Received from faithful comptroller $___________________ Cash received from other sources: Transfers from sav./invest. accts. $___________________ (Explain kind and amount) Interest earned on investments $___________________ ___________________$__________ Total receipts $___________________ ___________________ ___________________$__________ Disbursements ___________________$__________ $___________________ Expenses of delegates $___________________ Total cash received $___________________ General assembly expenses $___________________ Transferred to faithful purser $___________________ Transfers to sav./invest. accts. $___________________ Cash on hand at end of period $___________________ Miscellaneous $___________________ ___________________ Total disbursements $___________________ Net balance on hand $___________________ ___________________

SCHEDULE C — ASSETS AND LIABILITIES ASSETS LIABILITIES Cash: Due Supreme Council: Undeposited funds $_________________ Supplies $________________ Bank — General acct. $_________________ Other $________________ — Special acct. $_________________ Due district master $________________ — Savings/investment accts. $_________________ Advance payments by ______ members $________________ Number Due from _______ members $_________________ Misc. liabilities Number

Total current assets $_________________ _________________ $________________ _________________ Less: current liabilities $_________________ _________________ $________________ Net current assets $_________________ _________________ $________________ _________________ Investments: Total current liabilities $________________ ________________ *Furniture $_____________ *Stocks & bonds $_____________ Misc. investments $_____________ Total investments $_____________ Less: Investment liabilities $_____________ Net investment assets $_________________ Total assets $_________________ _________________

*Use reverse side to describe. Please complete all items. Insert “None” where no figures are to be shown.

1315 9/12 MAIL ORIGINAL TO: Supreme Master COPIES TO: Vice Supreme Master, Master, Assembly File

Signed this _______ day of ____________________ 20 ______

________________________________________ Faithful Navigator

________________________________________ Trustee

________________________________________ Trustee

________________________________________ Trustee

TOTALTOTAL

FOR PERIOD ENDED JUNE 30, 20__

COUNCIL

MEMBERSHIP

RECORDS

AND

FORMS

USE OF PROPER FORMS

On occasion, financial secretaries attempt to changethe status of a member by means other than use of therequired form — generally by submitting an email orletter. Failure to use and complete the proper form cancause unnecessary correspondence and de lay amember’s change to another status. There fore, it isimportant that the financial secretary make use of thecorrect form to facilitate member 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 or practicing Catholic. There areno require ments relative to profession, education,national background, skin color, nationality, cul-tural level, or financial status. If it is determinedthat the applicant is not a practical Catholic, hisapplication shall be deemed rejected and the factsshall be noted thereon by the grand knight, whoshall advise the proposer. As to whether an appli-cant is a practical Catholic is for the Church todecide. Therefore, it is expected that before awritten report is filed, the committee will havediscussed the situation with the chaplain of thecouncil or the applicant’s pastor and will bebound by the decision 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 following

receipt 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 thecandidates, and that if not more than one-half ofthose present shall cast negative ballots upon

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such 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)—Exhibit N—is helpful inconducting 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 60.

REPORT OF ADMISSION COMMITTEE

Following the interview, the committee must voteon acceptance or rejection of the candidate and com-plete the appropriate report — Exhibit P. If the candi-date is accepted, only the signature of the chairman isrequired. The report showing acceptance is presentedto the grand knight within ten days following the datewhen the application was delivered by the grand knight

to the chairman of the admission committee. If the can-didate is rejected, refer to page 48 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 Exhibit Q. A copy of the actual formis contained in the Council Report Forms Booklet, Item#1436. The Report Forms Book let is sent annually tofinancial secretaries of record for use during the frater-nal year. The original copy of the Report of Officers isto be forwarded to the Department of MembershipRecords. Copies must also be sent to the state deputyand district deputy. Be certain to retain a copy for localcouncil records.

The preferred method of reporting newly electedcouncil officers is through the Member Managementapplication located in the secure Officers Online area atwww.kofc.org. Simply follow the instructions includedon the website. There is no need to file a paper reportwith the Supreme Council office after reporting officersthrough the Member Management application.

You can also visit our website at www.kofc.org/forms

and complete 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. Exhibit R explains which sections on theForm 100 are to be completed to effect the varioustransactions reported on that form.

On occasion correspondence is submitted along withthe Form 100 to further qualify the transaction beingreported. Such correspondence is always welcome.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 100s are most often unacceptable since thequality is unsuitable for archival purposes. Higher qual-

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ity scanned documents are generally acceptable and areencouraged as they speed up submission times.Scanned Form 100s are to be emailed to member-

ship@kofc.org. If emailing a Form 100, do no

submit the paper form to the Supreme Council

office later. Doing so is unnecessary and may result ina duplicate membership record. Regardless of the

medium used, only one copy of the Form 100

should be forwarded to the Supreme Council.

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.

Please note that death processing requires the fulldate of death to include month, day and year. If survivorinformation is known, include that information in thebox located beneath Section 6. This will enable theSupreme Knight to write to the survivor, expressingcondolences. Deaths can be reported through themember’s Personal Information screen in MemberManagement.

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 limited toreligious (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 63 indicates which signatures are required for thevarious transactions.

The questions included under the Applicant’sInterests/Preferences section at the bottom of the formshould be completed whenever the applicant is new toor re-entering the council. Those answers help thecouncil determine the applicant’s interests for commit-tee assignments as well as give insight as to what theapplicant expects to gain as a member of the Knights ofColumbus. Where applicable, the Form 100 must beavailable to the admission committee during the inter-view 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 betterto 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 60). 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 55 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 — Exhibit FF. This is done ifeither the candidate, his wife, or both accept the annuity

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offer. (NOTE: The field agent may pick up these docu-ments for delivery to the general agent.) The financialsecre tary retains the Council copy of the Form 100 andthe Financial 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 New Member sec-tion applies to this transaction as well. An applicantfor membership who holds an in-force insurancepolicy issued while he was under 18 years of age is tobe processed 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 as Exhibit S.

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 (Exhibit T).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 page66 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 withdrawal

card to the Form 100 and collect from him advancedues (quarter-annual minimum). If the applicant wassuspended for nonpayment or he left by withdrawalon 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 (Exhibit V) 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 68. 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 with-

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

secutive membership required, do not count

toward the require ments for honorary or hon-

orary 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 member isresearched thoroughly, and the correct trans actionis effected based on home office records. For thisreason, the financial secretary should not be overlyconcerned with matters such as, for example, howlong the member has been sus pended, informationwhich would be necessary to determine whether ornot an associate member should be processed as areadmission or a reappli cation. The only exceptionto this procedure is the reinstatement transac-tion. If a member has paid all back dues and isdesirous of returning to your council within 90 days

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of his suspension or withdrawal, you must mark

reinstatement to ensure continuous service.

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 email the Department of MembershipRecords for assistance at membership@kofc.org.

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 (Exhibit X). Thereceiving council accepts the application for trans ferunder the elective procedures. Please note that atransfer is initiated only by the receiving council.

Members cannot be transferred out of a council. It issuggested that the financial secretary of the receivingcouncil estimate any arrearages the applicant may owehis former council and collect this amount (if any) inaddition 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 asExhibit FF. The financial secretary of the former coun-cil will enter outstanding degree information,

annual dues, dues paid to. . . (mo/yr) and the

credit or past due balance. For your convenience incom puting balances, a dues adjustment chart is shownas Exhibit Y. Balances are to be calculated as of the lastday of the month of transfer. When completing aTransfer Account Adjustment for an honorary member,overwrite the “Honorary” designation preprinted in theAnnual Dues box with the honorary dues calculationappropriate for your jurisdiction and figure any bal-ance based on that amount.

NOTE: If using Member Billing, the TransferredMember Ledger for this member can be found bysearching by his last name in the Transfers sectionunder Member Information in Member Billing.

Following completion of a Form 142, the appropri-ate copy is to be retained for council files and theremaining two copies returned to the Department ofMembership Records.

Upon receipt of the completed Form 142 (144 for anassembly), the Supreme Council office will charge orcredit the former council/assembly and enter an offset-ting charge or credit to the receiving unit. The NewCouncil (Assembly) copy is then mailed to the financialsecretary/faithful comptroller. He will adjust theaccount of the transferee and record any providedmembership information on the member ledger.

NOTE: The Account Adjustment for Transfer Formis not a supply item and cannot be ordered. It is gen-erated by the Supreme Council office only after amember transfer has been 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 in hiscouncil. If the 25 years of continuous service is calcu-lated from the last date of entry, the award is auto-matic. If 25 years of unbroken service was achievedprior to a suspension or withdrawal transaction, thedistinction must be requested in writing – submissionof a Form 100 by the financial secretary (Exhibit Z).

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 as Exhibit BB.

The honorary member is exempt from general fundcharges, except payment of an amount equal to thesum of Supreme Council assessments—$4.50/year—and the annual levies of your state council. Because of

this annual payment requirement, a paper mem-

bership card must be issued by the financial sec-

retary on a yearly basis. The honorary member

must present that card to gain access to Knights

of Columbus functions.

Fourth Degree honorary members pay $10 perannum in lieu of all assembly assessments.

This transaction is not applicable toward SupremeCouncil Award quotas.

HONORARY LIFE MEMBERSHIP

A member who has attained the age of 70 years andwho has been a member of the Order for 25 consecutiveyears, and who has been a member of the Order for 50consecutive years regardless of age, shall be designated ashonorary life in his council. If the required years of con-

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tinuous 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 (Exhibit AA).

Honorary life members are exempt from further pay-ment of dues, per capita charges and assessments. NoSupreme or state council assessments are levied againstthem. All priests and religious brothers who have takentheir final or perpetual vows are automatically desig-nated as honorary life members upon receiving the FirstDegree of the Order. However, this status is not awardedto permanent deacons or seminarians unless they meetthe requirements based on age and years of service.

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 as Exhibit BB.

In addition, his council’s Financial Secretary shallprovide him with an ordinary “travel card,” which isissued annually. In order to gain admission to a Knightsof Columbus business meeting, a member should pre-sent a current travel card. Any member without a cur-rent travel card in his possession may be admitted tothe meeting, provided that another Third Degreemember in good standing, preferably a council officeror Financial Secretary, can personally vouch for hisstatus. The honorary life member may also requestfrom the Supreme Council office a duplicate honorarylife card 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 or

be suspended for cause. In such case, you must requestthat he relinquish his plastic honorary life card.

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 Notice of Intentto Suspend. Actual suspension of the member isaccom plished by filing a subsequent Form 100, anexam ple of which is shown as Exhibit CC.

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 dues paidto 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.

The Membership Records Department must be sat-isfied that the resignation/withdrawal has been initi-ated by the member, not suggested by the council or

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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

assembly by supplying a form letter for the member tosign. The most common acceptable request for with-drawal is an email or the return of a billing statementwith a note requesting separation from the Order. Anattempt to remove a member by withdrawal withoutsubmission of a request from the member clearly initi-ated by him will be denied. Any member who does notspecifically request separation from the Knights ofColumbus but is in arrears should be processed as asuspension for non-payment.

In good standing financially is not a considerationfor withdrawal. A member can resign whether he iscurrent in his dues or in arrears. The only stipulation isthat he must be eligible for re-entry as of the date hefiles his letter of withdrawal with the council or assem-bly. Withdrawal is not an option for a member who isto be suspended/expelled for felony conviction, a vio-lation of Section 162 of the Order’s Laws or non-practi-cal Catholicity. 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.

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 under Section168.1 of the Order’s Laws is required. A statement mustbe on file in the Supreme Council office from the coun-cil chaplain or the member’s parish priest to the effectthat the man in question is no longer a practical or prac-ticing Catholic. Also acceptable is a statement signed bythe member, admitting to the infraction giving rise to theattempted suspension. One of these statements, alongwith a completed Form 100, must be submitted beforesuspension processing can be initiated.

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 greater

than 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 75).Deaths can also be reported most efficiently by updatingthe member’s Personal Information screen in MemberManagement, located in the secure Officers Online areaof kofc.org. If Member Management is used to report thistransaction, there is no need to submit additional docu-mentation.

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 someone

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as 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 Supreme Councilwithin six months of the date of death will enable theSupreme Knight to write to the survivor, expressingcondolences on the death of the member. Noticesreceived in excess of six months following the actualdate of death are not considered timely, and theSupreme Knight’s condolence 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 made electronically by using the MemberManagement application, located in the Officers Onlinearea of KofC.org. Once updated in Member Managementthere is not a need to send this to the Supreme Councilin paper format.

You may also want to encourage council members tosubmit address changes directly by clicking on ForMembers on the home page of the Supreme Council website, and then click on Update Council Information.

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.

However, electronic reporting is preferred. TheMember Management application, located in thesecure Officer’s Online area of kofc.org is an efficient,paperless platform for reporting data changes. Youmay want to encourage council members to submitaddress changes directly by clicking on For Memberson the home page and then Update ContactInformation.

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 (Exhibit GG). The Form 1831 must be signedby the disabled member, the grand knight and thefinancial 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 a member-ship card on a calendar year basis. In the case of amember qualified for exemp tion under both Sections118(e) and 118(d) — honor ary life — the honorary lifedesignation takes precedence.

Specific guidelines pertaining to application for andrenewal of relief under Section 118(e) appear on page79.

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) andshould be given or sent to the member by the financialsecretary within a few days of payment.

For councils using manual record-keeping systems,membership cards are padded in groups of 100. Thefirst 80 cards in each book have “3rd” imprinted in redon the face. The last 20 cards have no imprint. Thecards with “3rd” are for Third Degree members only soas to make it immediately apparent to anyone who hasoccasion to examine the card that the card holder is aThird Degree member.

The last 20 cards in each book are for First andSecond Degree members. The proper degree must beentered on the card by the financial secretary — page80. These cards will immedi ately show the examinerthat the member has not yet achieved the ThirdDegree.

For councils using Member Billing, membershipcards 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, membership

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number, 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 as Exhibit JJ.

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 thecouncil 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 headedName 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 candidates

being 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 that ifI have made application for insurance, I shall haveno rights as an insurance member, except as may beset forth in any temporary insurance agreement,nor be considered as such, nor shall any claimaccrue in favor of my beneficiary unless and until Ihave been elected to membership and initiated inthe First Degree, until my insurance application, ifany, has been approved by the Supreme Physi cianand until the first payment of contribu tions onthe certificate has been paid, and then only in theevent at the date when all said requirements shallhave been met my health and insurability remainthe same as at the date of the completion of Part1 of my insurance application, if any, or at thedate of Part 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, andthat all other state ments therein are, in theabsence of fraud, deemed representations andnot warranties and that they are the only state-

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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 thesame 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 theDeath Claim Packet (Item #5013), available from theSupreme Council Supply Department. Pay particularattention to the instructions printed on the forms.

Section 71 of the Laws of the Order, which isreprinted on this page, governs the disposition of deathbenefits in cases where the beneficiary of record hasdied before the insured or is otherwise disqualified toreceive benefits. An understanding of the terms of thatsection will enhance your ability to help claimants infilling out Proof of Death forms. It will also help yourealize why additional information is needed when theclaimant is someone other than a qualified bene ficiaryof record. Section 71 of the Laws should be studiedcarefully well in advance of having to provide directassistance 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 CouncilClaims 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 a beneficiary designation. The certificateholder may, from time to time, change such designationin such form and manner as the Board of Directors shallprescribe provided that the Order may refuse to acceptany designation or change of designation which appearsto the Order to be in violation of any state or provinciallaw to which the certificate is subject, or where itappears to the Order that there would be lack of sub-stantial insurable interest.

2. Where, upon the death of the insured, it appearsthat the certificate holder has failed to make any des-ignation, or that all of the named beneficiaries aredead, or if the designation shall fail for illegality or oth-erwise, then the death benefit shall be paid in the orderof precedence as herein set forth:

First: The insured’s spouse.

Second: The insured’s children. Under this section,the term “children” shall be defined as: (1) all biologi-cal children of the insured; (2) all legally adopted chil-dren of the insured; (3) any step-children of the insuredfrom the insured’s marriage to his/her spouse at thetime of death; (4) any children of a predeceased child

— 57 —

of the insured – such children shall take their share ofthe deceased parent.

Third: The insured’s natural parents, or in the eventthe person insured had been legally adopted, his or heradoptive parents.

Fourth: Any surviving brothers or sisters of theinsured.

Fifth: The insured’s estate.

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,Exhibit NN and Form #898, Exhibit OO) where appli-cable. The forms and necessary pay ment can be mailedto the Supreme 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.

— 58 —

— 59 —

EXHIBIT N

— 60 —

EXHIBIT O

— 61 —

EXHIBIT P

— 62 —

EXHIBIT Q

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

— 63 —

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— 64 —

EXHIBIT S

— 65 —

EXHIBIT T

— 66 —

EXHIBIT U

— 67 —

EXHIBIT V

— 68 —

EXHIBIT W

— 69 —

EXHIBIT X

— 70 —

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EXHIBIT Y

— 71 —

EXHIBIT Z

— 72 —

EXHIBIT AA

— 73 —

HONORARY CARD

HONORARY LIFE CARD

EXHIBIT BB

— 74 —

EXHIBIT CC

— 75 —

EXHIBIT DD

— 76 —

EXHIBIT EE

— 77 —

EXHIBIT FF

— 78 —

EXHIBIT GG

— 79 —

EXHIBIT HH

— 80 —

EXHIBIT II

— 81 —

EXHIBIT JJ

— 82 —

EXHIBIT KK

— 83 —

EXHIBIT LL

— 84 —

EXHIBIT MM

— 85 —

EXHIBIT NN

— 86 —

EXHIBIT OO

ASSEMBLY

MEMBERSHIP

RECORDS

AND

FORMS

MEMBERSHIP ELIGIBILITY

Article IX, Section 25 of the LAWS AND RULESGOVERNING THE FOURTH DEGREE establishes thefollowing requirements for membership in the FourthDegree:

• Over 18 years of age.

• A citizen of the country in which he resides orwith permission from the master of the districtwhere he claims citizenship, with the understand-ing that if permission is granted, the pledge ofallegiance will be to the country of citizenship.

• A Third Degree member in good standing in hiscouncil and who was initiated into the FirstDegree at least 12 months prior to his exemplifi-cation in the Fourth Degree, or

• A former member whose membership was termi-nated for failure to pay dues or by withdrawal, ifhe has been readmitted to good standing in hiscouncil and if he was a Third Degree member fora period of more than six months prior to his lossof good standing in his council.

• A practical Catholic in union with the Holy See.

ADMISSION COMMITTEE AND MEMBERSHIP

ADMISSION PROCEDURES

The Board of Directors in interpreting Sections 28and 29 of the LAWS AND RULES GOVERNING THEFOURTH DEGREE has prescribed the following pro-cedures relative to admission committee appoint-ments, committee duties and responsibilities, and theproper procedures for presenting a membership appli-cation to the assembly for approval:

• The faithful navigator shall immediately uponbeginning his term of office appoint an admissioncommittee composed of seven members, includ-ing the faithful admiral who shall serve as chair-man. Within five days after an application formembership is presented to him, the faithful nav-igator shall refer the application to the admissioncommittee, and the chairman of said committeeshall immediately notify the applicant to appearbefore it for examination as to his qualificationsfor membership.

• The admission committee has the power of rejec-tion only if five members file a written report withthe faithful navigator, certifying that the applicantis not a practical Catholic or a good citizen. Thereare no requirements relative to profession, educa-tion, national background, skin color, nationality,cultural level or financial status. If it is deter-mined that the applicant is not a practicalCatholic or a good citizen, his application shall bedeemed rejected and the facts shall be noted

thereon by the faithful navigator, who shall advisethe proposer. As to whether an applicant is apractical 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 faithful friar of the assemblyor the applicant’s pastor and will be bound by thedecision of either.

• The recommendations of the admission commit-tee shall be evidenced by certification by thechairman of the committee on Form #183, pic-tured on page D-8. In the event of failure orneglect of the admission committee to make areport within 10 days after an application hasbeen referred to it, the faithful navigator shall pro-ceed forthwith to present the application to theassembly for action. Unless the application isrejected for a reason stated in these proceduresand/or in Section 28 of the Laws, it shall be readby the faithful navigator at the first regular or spe-cial meeting following the time allowed for thereport of the admission committee.

• Immediately after the reading of the application,the assembly shall proceed to ballot on the admis-sion of such applicant. The faithful navigator andfaithful captain shall in turn privately inspect theballot box, both before and after the ballot, andthe former shall announce the result. If thenumber of negative ballots cast does not exceedone-half of the members present, the applicantshall be declared elected, otherwise rejected. Theexact number of negative ballots shall not bestated. The Laws require a negative vote of at

least one-half present for rejection, not a

negative vote of one-half of those voting.

• All ballots for membership shall be secret, but thefaithful navigator may order a second ballot at thesame meeting upon the same application when inhis judgment it may be warranted by circum-stances, provided such second ballot is orderedbefore the first ballot is declared and before anyfurther business is transacted, but no further bal-loting shall be permitted.

• If more than one candidate is to be balloted for ata meeting, the faithful navigator may announcethat the first ballot shall be a general ballot andthat if not more than one-half of those presentshall cast negative ballots upon such generalballot, no other ballots shall be taken. If suchannouncement is made, and not more than one-half negative ballots are cast upon said generalballot, all candidates so balloted for shall bedeclared elected. If more than one-half negativeballots are cast upon said general ballot, then anindividual ballot shall be taken on each candidate.

— 88 —

• 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 committee, his practical Catholicity shall notbe referenced nor judged as part of the interviewprocess.

MEMBERSHIP DOCUMENT—FORM 4

The Form 4 Fourth Degree Membership Documentis used to report most membership transactions to theSupreme Council office relating to new, present andformer Fourth Degree members. (The withdrawal pro-cedure requires a resignation letter, as detailed on pageD-5.) As faithful comptroller, you must be familiar withall of the membership transactions and how to reportthem. The chart on page D-7 details which sections onthe Form 4 are to be completed to effect the varioustransactions reported on that form.

On occasion correspondence is submitted along withthe Form 4 to further qualify a situation relative to thetransaction being reported. Such correspondence isalways welcome. However, do not attempt to report atransaction via correspondence without the benefit ofan accompanying Form 4, as the historical value of theoriginal source document is lost. It is also for thisreason that faxed Form 4’s are often unacceptable sincethe quality is usually unsuited for archival purposes.

Section 1 of the form must be completed regardlessof the type of transaction being reported. Entries underthe heading “Rank or Title” should be limited to reli-gious (Bro., Rev., Very Rev., Most Rev.) or professional(Dr.). Complete birth dates—month, day and year—aswell as the applicant’s First Degree date and councilnumber are also to be supplied in Section 1. Section 2is to be completed for new member applicants.Completion of Section 3 is necessary only in the casesof transfer, honorary life or restoration. Section 4 pro-vides for the signatures of the applicant and proposer.In Section 5 the faithful navigator and faithfulcomptroller’s signatures are to be entered, as appropri-ate, for the transaction being reported (see illustra-tions, pages D-9 to D-12).

Section 6 allows for input of the applicant’s Knightsof Columbus membership number. This number can beobtained from his Third Degree Membership Card orfrom the council financial secretary. Also, the type oftransaction to be effected is to be indicated clearly inthis section. Regardless of the type of transaction, thefaithful comptroller must provide in Section 6 theassembly number and location—city andstate/province—under the heading designated “New or

Present Assembly.” If the transaction involves twoassemblies, such as transfer or restoration, the faithfulcomptroller should indicate the number and locationof the former assembly as well.

Section 7 provides for the council financial secre-tary to verify that the Fourth Degree applicant is amember in good standing of the Third Degree.Utilization of Section 8 is restricted to the master in thecase of new member transactions only.

When completing the Form 4, care should be takento assure legibility of all information provided,

including officers’ signatures. If in doubt as towhether to provide certain data, include it on the form.It is better to supply more information than required,as opposed to omitting data necessary for processing.Such omissions could result in additional correspon-dence and, of course, delays in processing.

For assemblies using FSPC software, information

provided on the Form 4 should also be input onto the

database to establish or update the applicant/member

record. The minimum input required to establish a

record is: name, membership class code and member

type code.

NEW MEMBERThe initiation of new members into the Fourth

Degree is to be reported promptly to the SupremeCouncil office on the Fourth Degree MembershipDocument Form 4 (refer to page D-9). Make certainthat the applicant has signed Section 4 on the applica-tion. Also, the financial secretary of the applicant’scouncil must attest to his good standing in the ThirdDegree by completing and signing Section 8 of theform. After favorable action by the admission commit-tee and the assembly (see Admission Committee andMembership Admission Procedures section of thishandbook — page D-2), the faithful navigator and faith-ful comptroller affix their signatures in Section 5. Thefaithful comptroller then refers the application to themaster of the district who shall complete Section 9after the applicant has received the exemplification ofthe Fourth Degree. He immediately forwards theSupreme Secretary Copy to the Supreme Counciloffice, along with the initiation fee and the FourthDegree Exemplification Report. The master retainsthe second copy of the Form 4 for his records.

RESTORATION OF MEMBERSHIPA prior member of the Fourth Degree may restore

his membership in the assembly of his choice. If he lefthis former assembly by withdrawal before October 1,2003, attach his withdrawal card to the Form 4 and col-lect from him advance dues. If he was suspended fornonpayment or left by withdrawal on or after October1, 2003, he must pay a $5.00 restoration fee in lieu of all

— 89 —

assembly arrearages. The faithful comptroller for-wards the Form 4 (Page D-9) to the Supreme Counciloffice and processes the $5.00 into an assemblyaccount. If two assemblies are involved, the receivingassembly will be charged $5.00 and the former assem-bly credited a like amount. These charges/creditsappear on the assemblies’ next monthly statements. Nomonetary adjustment is made when the member re-enters his former assembly.

TRANSFERA member in possession of a current Knights of

Columbus Fourth Degree Membership Card may trans-fer to the assembly of his choice by making applicationon a Form 4 (page D-10). The receiving assemblyaccepts the application for transfer under the electiveprocedures. Please note that a transfer is initiated

only by the receiving assembly. Members cannot betransferred out of an assembly. It is suggested that thefaithful comptroller of the receiving assembly estimateany arrearages the applicant may owe his formerassembly and collect that amount (if any) in addition tothe required advance dues.

Third Degree membership is to be verified by thefinancial secretary in Section 8 on the Form 4. Afterthe required signatures of the faithful navigator andfaithful comptroller have been affixed in Section 5attesting to favorable assembly action, the comptrollerforwards the document to the Supreme Council office,Department of Membership Records. Upon receipt ofthe transfer application, the Form 4 will be processed,transferring the member into his new assembly. Theformer assembly will then be notified of the transfer onthe next monthly Assembly Statement and on theTransfer Account Adjustment (#144). The form is pic-tured on page D-13.

After receipt of the Transfer Account Adjustment,the faithful comptroller of the former assembly entersannual dues, dues paid to . . . (mo/yr) and the

credit or past due balance on all three copies. Foryour convenience in computing balances, a duesadjustment chart is illustrated on page D-14. Pleasenote that balances are to be computed as of the last dayof the month of transfer. Following completion, theappropriate copy is to be retained for assembly filesand the remaining two copies returned to theDepartment of Membership Records. If using FSPC,

change the member type code on the general screen to

TRANSFER OUT and adjust the financial balance on

the member’s ledger to zero.

Upon receipt of the completed Form 144, theSupreme Council office will charge or credit theformer assembly and enter an offsetting charge orcredit to the receiving assembly. The New Assemblycopy of the Form 144 is then mailed to the faithful

comptroller of the receiving assembly. He will adjustthe account of the transferee and record the FourthDegree date and other membership information on theledger card.

In cases where larger numbers of members are

being transferred from one assembly to another

(new assembly institutions, for example) it is sug-gested that any monetary adjustment be made directlybetween the assemblies involved. This eliminates thepossibility of a large credit remaining on an AssemblyStatement for an extended period. When a directadjustment is made between assemblies, the TransferAccount Adjustments (#144) should be discarded bythe former assembly upon receipt, which will termi-nate the process.

HONORARY LIFE MEMBERSHIPMembers who have attained the actual age of 70

years and who have been members of the FourthDegree for 25 consecutive years, and those who havebeen members of the Fourth Degree 50 years regard-less of age, shall be designated as honorary life mem-bers and on due request in writing (submission of aForm 4 by the faithful comptroller – see page D-11)shall be exempt from further payment of dues. Allpriests and religious brothers who have taken theirfinal or perpetual vows are automatically designated ashonorary life members of the Fourth Degree uponreceiving the rite of initiation. A special honorary lifemembership card (page D-11) is provided to all quali-fied Fourth Degree honorary life members. When a

member is awarded this status, FSPC users should

change the membership class to HONORARY LIFE.

A Fourth Degree honorary life member cannot besuspended from the assembly. He can, however,request a withdrawal or be suspended for other thannon-payment. In such case, you must request that herelinquish his plastic honorary life card.

When completing a Form 4 for this transaction,please include the Fourth Degree date in Section 3.The signature of the faithful comptroller is sufficient inSection 5.

DATA CHANGEChanges in pertinent membership information can

be reported by filing a Form 4 with the Department ofMembership Records. Be sure to complete Section 1,include the membership number in Section 6, and enterthe data to be changed in the appropriate section onthe document. For emphasis, changes can be circled.An example of an address change is depicted on pageD-10.

The faithful comptroller is free to report informa-tion changes in a variety of formats as long as thechanges are legible and accurate. For example, in cer-

— 90 —

— 91 —

tain cases returning a corrected copy of his semi-annual Assembly Roster or other source documentmight expedite the reporting process. Data changes

are most readily submitted by generating a Data

Change Report using FSPC software — D-16. Thereport can include maintenance to name, address,Fourth Degree date, date of birth and/or tax IDnumber.

DEATHTo report the death of an assembly member, the

faithful comptroller completes Section 1 of the Form 4,provides the membership number and actual date ofdeath (month, day and year) in Section 6, and affixeshis signature in Section 5. Please refer to page D-12 fora sample document completed to report a death trans-action. FSPC users need to change the member type

code to DECEASED and delete outstanding charges, if

applicable.

WITHDRAWALThe withdrawal transaction cannot be reported

using the Form 4 Membership Document. Rather, apersonal signed communication from the memberrequesting withdrawal (resignation) is required to besent to the assembly/council and forwarded on to theSupreme Council office. In good standing financially isnot a consideration. A member can resign whether he iscurrent in dues or in arrears. The only stipulation is thathe must be eligible for re-entry as of the date he files hisletter of withdrawal. Withdrawal is not an option for aconvicted felon, non-practical Catholic, or one who hasbeen suspended or expelled under Section 162 of theOrder’s Laws. Those members who apply for and aregranted a withdrawal do not maintain continuous mem-bership. If the withdrawal is requested only in theFourth Degree, the Fourth Degree record will reflect abreak in service. Withdrawals from the council result ina break in service in both council and assembly.

FSPC software users must change the member type

code on the general screen to WITHDRAWAL, and the

ledger screen must show a zero balance.

SUSPENSION – NONPAYMENTSection 34 of the LAWS AND RULES GOVERNING

THE FOURTH DEGREE states that a member threemonths or more in arrears relative to dues payment issubject to suspension by the assembly. To effect a sus-pension for nonpayment, a Form 4 must be completed(refer to page D-12) listing the reason for suspension as“nonpayment.” The signatures of both the faithful nav-igator and faithful comptroller are required.

FSPC users must change the member type code on

the general screen to SUSPENDED—NON PAYMENT

and delete any outstanding balance from the ledger

screen. A record of the arrearage can be stored in the

ledger notes field for future reference.

SUSPENSION OR WITHDRAWAL FROM

COUNCIL MEMBERSHIP

One of the requirements for eligibility in the FourthDegree is membership in good standing in the ThirdDegree. Therefore, the suspension or withdrawal of amember from his council shall automatically terminatehis membership in the Fourth Degree 12 months fol-lowing termination from council records. Of course,submission of a Form 4 for suspension or a letter ofresignation from the Fourth Degree will result in amember’s immediate removal from assembly rolls.

MISCONDUCT, NONFEASANCE, TRIALS AND

APPEALS OF ASSEMBLY MEMBERS AND

OFFICERS

Article X, Section 37 of the LAWS AND RULES GOV-ERNING THE FOURTH DEGREE states the following:

Any member of the Fourth Degree guilty of conductunbecoming a Knight of Columbus or of any appli-cable offense set forth in Chapter XVIII of theCHARTER CONSTITUTION LAWS of the Order orof these laws, shall be expelled or suspended fromthe Fourth Degree under the procedure outlined inChapter XIX of said Laws of the Order. Appeal maybe taken to the Board of Directors by the aggrievedmember within 30 days after judgement, and thedecision of the Board shall be final.

SUSPENSION – FAILURE TO REMAIN A PRACTICALCATHOLIC

Before a suspension for failure to remain a practicalCatholic can be processed, tangible evidence to sup-port the suspension is required. A statement must beon file in the Supreme Council office from the assem-bly chaplain or the member’s parish priest to the effectthat the man in question is no longer a practicalCatholic. Also acceptable is the original copy of astatement signed by the member, admitting to theinfraction giving rise to the attempted suspension. Oneof these statements, along with a Form 4, must be sub-mitted before suspension processing can begin.

SUSPENSION – FELONY CONVICTIONSection 168, Paragraph 6 of the Order’s Laws (Third

Degree) allows for forfeiture of membership for afelony conviction. To substantiate conviction, youmust submit: a newspaper account of the conviction,written confirmation from the prosecutor, or a certi-fied copy of the court documentation. Proof of con-viction must include a description of the crime as afelony. Any one of the aforementioned proofs of con-viction, certification that the individual convicted isknown by you to be the member to have his member-

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ship forfeited and, of course, a completed Form 4 aresufficient for suspension under Section 168, Paragraph6 of the CHARTER CONSTITUTION LAWS.

SUSPENSION – MISCONDUCTDetailed instructions on filing complaints against a

member, his rights to plead and trial are found inChapter XIX of the Order’s Laws (Third Degree). Onlythe Board of Directors, the Supreme Knight, the statedeputy (vice supreme master), or a district deputy(master) subject to the approval of the state deputymay summarily suspend a member for violating theOrder’s Laws. Refer to Sections 165, 166 and 167 of theCHARTER CONSTITUTION LAWS for details.

Charges against a member must be filed in writingwith the grand knight (faithful navigator) — Section171. The grand knight (faithful navigator) must givethe accused a copy of the charges within five days —Section 172. The accused has 10 days to notify thegrand knight (faithful navigator) whether he pleadsguilty or not guilty — Section 173.

If a not-guilty plea is presented to the grand knight(faithful navigator), the district deputy (master) mustexamine the charges to determine if they present aprima facie case — Section 174. If the district deputy(master) finds a prima facie case, he appoints a trialcommittee — Section 175. The trial committee thenproceeds to trial pursuant to the provisions of Sections176, 177 and 178 of the CHARTER CONSTITUTIONLAWS. A Form 4 Fourth Degree MembershipDocument and all paperwork resulting from compli-ance with Chapter XIX of the CHARTER CONSTITU-TION LAWS must be forwarded to the MembershipRecords Department before suspension processing canbe initiated.

FSPC users must change member type to SUS-

PENDED—BOARD ACTION whenever a member is

suspended for nonpractical Catholicity, felony con-

viction or misconduct. Any outstanding charges

must also be deleted from the ledger screen.

DISTRIBUTION OF FORM 4

New member transactions . . . Completed Form4’s are to be distributed as follows: The faithfulcomptroller sends the Supreme Secretary Copy and theMaster Copy to the master of the district. (The mastersubsequently signs and forwards the original copy tothe Supreme Council office and retains the secondcopy for his records.) The third copy of the form is tobe sent to the financial secretary of the council inwhich the applicant holds membership. The fourthcopy should be retained for assembly records.

All other transactions . . . The top copy is sent tothe Supreme Council office, the second copy to themaster of the district, third copy to the financial secre-

tary of the council, and the fourth copy is retained forassembly records.

DISABILITY – RELIEF FROM PAYMENT

Those brother Knights who are unable to engage inany occupation or employment for remuneration orprofit for a period of no less than six consecutivemonths may apply for waiver of dues under Section118(e) of the CHARTER CONSTITUTION LAWS (ThirdDegree). Section 48 of the LAWS AND RULES GOV-ERNING THE FOURTH DEGREE states that all mat-ters not expressly covered by the Fourth Degree Lawsshall be governed by procedures in the Third Degree.Therefore, any sir Knight who is in a disability exemp-tion status in his council is also exempt from all FourthDegree assembly dues and assessments.

Third Degree disability waivers expire on December31 of each year and must be renewed by the councilduring the 90 days prior to expiration. The faithfulcomptroller can consult with the applicable councilfinancial secretary relative to each assembly memberin a disability status or he can refer to the JanuaryAssembly Roster. For each assembly member on dis-

ability, FSPC users should select class code DIS-

ABLED.

MEMBERSHIP CARDS

Faithful comptrollers are required to issue FourthDegree Membership Cards to those who have qualifiedby paying assembly dues and other charges in advancefor one year. A completed membership card (illustra-tion – page D-7) requires entries as follows:

• Name of Sir Knight

• Membership number

• Assembly number

• City and state/province

• Dues paid to date: must be December 31

• Signatures of faithful navigator and faithfulcomptroller

The completed card should be affixed with theassembly seal and given or sent to the member withina few days of dues payment.

For assemblies using FSPC, Membership Cards are

available in packages of 200 for sheet fed printers

(#2723). See p. A-7 for additional information

regarding the printing procedure.

The faithful comptroller should take special precau-tions to safeguard blank membership cards so thatnone are readily available to an unscrupulous personwho could issue them to those unqualified, thus per-mitting illegal entry of an ineligible person into assem-bly meetings or degrees.

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REPORT OF OFFICER ELECTIONS

Article VIII, Section 24(j) of the LAWS AND RULESGOVERNING THE FOURTH DEGREE states that the“election of officers in assemblies shall take placeannually at the first regular business meeting of theassembly held in June of each year.” Those dulyelected officers are to be reported to the SupremeCouncil office on the Report of Officers (#186).Deadline for submission of the form is August 1.

The Form 186 is pictured on page D-15. A copy ofthe actual form is contained in the Assembly Report

Forms Booklet (#325). Report Forms Booklets aresent annually to all faithful navigators and faithfulcomptrollers of record for use during the fraternalyear. The original copy of the completed Form 186 isto be sent to the Supreme Secretary. Photocopies ofthe document are to be made and sent to the statedeputy, vice supreme master, and master. Be certain toretain a copy for assembly records.

The form can also be submitted electronically by vis-iting our web site at www.kofc.org or the Form 186 canbe down loaded, completed and submitted manually.

FOURTH DEGREE MEMBERSHIP DOCUMENT

QUICK REFERENCE CHECKLIST

TYPE OF TRANSACTION Complete Sections

1 2 3 4 5 6 7 8

New Member X X X X X X X X

Restoration of Membership X X X X X X

Transfer X X X X X X

Honorary Life Membership X X X X

Data Change X X X

Suspension — Nonpayment X X X

Death X X X

Fourth Degree Membership Card—Use Item #1351 for

manual applications; Item #2723 for FSPC.

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— 100 —

— 101 —

— 102 —

FREQUENTLY ASKED

QUESTIONS

GENERAL

Do I have to submit a Form 100 for an address

change, or can I report it online?

The preferred method is to enter this information onthe member’s Personal Information screen in MemberManagement. Please include apartment or buildingnumbers, where applicable.

I am a new financial secretary and am not able

to access the Officers Online program on the K of

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

Contact Customer Service at (800) 380-9995. 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, go tothe member general Information screen to update it.

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. Bonding ison the position, not the person. In order for the bond-ing to be intact, two current audit need to be on file atthe Supreme Council.

Can a council purchase additional bonding?

If so, 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-

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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.

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 audits must beon file at the Supreme Council 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 or appointedoffice outside of the council.

Should the financial secretary serve on the

council retention committee?

No. The retention 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 grant paid by theSupreme Council. In the United States, the SupremeCouncil will issue a Form 1099-MISC to each financialsecretary whose grant exceeds $599.99. For Canadiancouncils, a T4A slip will be issued if the grant exceeds$499.99. The financial secretary must report the grantas income on his tax returns even if it falls below thethreshold for issuance of a Form 1099 or a T4A tax slip.He must also report any annual compensation receivedfrom the local council on his income tax returns.

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 collected

for 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 maynot 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

online?

Currently, supplies cannot be ordered online. TheRequisition Form #1 should be completed and for-warded by mail or fax to the Supply Department.Councils and assemblies can however order promo-tional and gift items by going to www.knightsgear.comto purchase Knights of Columbus related items.

How long should I retain council/assembly

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

• Financial and business records (e.g., bank state-ments, contracts, purchase orders, invoices): 10

years

• Tax forms: 7 years minimum, 10 years recom-

mended

— 105 —

• 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 onecouncil/assembly to another, the Form 100/4 must befiled by the local unit into which the member is transfer-ring. A member cannot be transferred out of a local unit.

Which signatures are required on the Form

100?

Signature requirements vary by transaction. Pleaserefer to Exhibit R in this handbook.

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 100/4 issubmitted by the receiving council/assembly. Prior tothat time, the member remains in his former counciland dues assessments 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. Report changes viaMember Management, including only the information forthe position(s) being changed. On the form, be sure toindicate the effective date of the change. The recom-mended and most convenient method is to report anychanges via the online Member Management 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.

Please note that the honorary/honorary life designa-tion for the 3rd degree is separate from the same des-ignation in the fourth degree. Members need to attainthe needed years of service in both organizations toqualify for these designations.

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 inwhich 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 roster?

Rosters on the Order’s website at www.kofc.org areupdated weekly and can be accessed by financial sec-retaries, grand knights, faithful navigators or faithfulcomptrollers. In addition to the current rosters, ros-ters dated January 1 and July 1 are also available foraudit 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 on the Member Fraternal Information screenMember Management application. If an exact date isunavailable, simply report “yes/date unknown” option.

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Which transactions are considered gains and

which are counted as losses for awards purposes?

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 Notice of Intent toSuspend, as filing that form initiates state councilretention efforts. If attempts to contact fail, you cansubmit a Form 100 for suspension with a notation“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?

If a member refuses to submit a personal letter forwithdrawal from the Order — the council will need tofollow the 1845 Proper Billing Process to remove themember from the council roster by suspension for non-payment of dues.

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?

When reporting a re-entry transaction to theSupreme Council office, the financial secretary should-n’t be overly concerned with which transaction isappropriate, as the member’s master record at theSupreme Council office shows how he left and howlong he has been out of the Order. The system thendetermines the proper transaction. Just be certain tomark “reinstatement” if the member has paid all arrear-ages and is entitled to continuous service.

I have received an Account Adjustment for

Transfer Form 142 or 144. How do I complete it?

Following processing of a transfer application sub-mitted by the new or receiving council, a dues adjust-ment Form is sent to the former financial secretary,who must enter the amount of his council’s annualdues, the date to which dues were paid and the creditor past due balance amount. The balance is to be cal-culated as of the last day of the month of transfer asindicated on the Form in the upper right-hand corner.If degree information is missing, the financial secre-tary/faithful comptroller should add those dates or theword “yes” in each applicable field. He retains theformer council/assembly copy and returns the remain-ing copies to the Supreme Council.

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.

— 107 —

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. Thesecan require different card formats. Since errors, multi-ple issues and replacement cards can occur under anysystem, it is difficult to project the number of blankcards per council. Councils are also expected to recruitnew members, adding to the potential count. Thus, thefinancial secretary is in a better position to estimatethe proper number of cards needed.

MEMBER MANAGEMENT/

MEMBER BILLING

Member Management/Member Billing is discussedin the Accounting section of this handbook. A trainingapplication is also available at the Order’s website –www.kofc.org/ootraining.

Who has access to Member Management/

Member 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, officers and service program personnel chosenfor the term require submission 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 why are they not yet reflected

on my roster.

Changes reported through Member Management arenot entered directly into the member’s main 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 witha particular letter by placing that letter in the searchbox and clicking “Search.”

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. For newmembers, an additional adjustment is required forInitiation 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 or Member Billing Print Centerto create a spread sheet and then create a merge docu-ment to generate the 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 Scalingoption in the Adobe Print dialogue box to the None set-ting. For membership cards, some users report settingthe page scaling to None and selecting the Auto-rotateand Center option. We know of no way to overcomeevery 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?

— 108 —

When a member transfers in, only MemberManagement information on the member will beavailable to the new council/assembly. No pastmember billing 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 onthe Assess Dues button in the council/assembly duesprocess or the Assess Other button in the special/mis-cellaneous process) you should review the amounts onthe 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 Ledger or an assessment for allcan be deleted and reentered.

Under assessments there is the assessed historyscreen. Search for the assessment “by date” on thesearch results section. Click on the assessment type forwhich there is a link to the Assessment Detail screen.The delete functionality is located on the lower righthand corner of the screen. Once deleted, make anyadjustments needed and reenter the assessments on theEnter Dues Assessment screen.

I inadvertently assessed dues for the current

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

An assessment can be deleted, if there are no receipttransactions associated with it. Under the Assessmentsection of the Council/Assembly ledger, click onAssessment History. After searching for the assess-ment, click on the Assessment Type reference, which isa link to the Assessment Details screen. On the lowerright-hand side of this screen, click the Delete check-box and Delete button.

I posted a special assessment as mandatory. Is

there a way of changing it to voluntary?

Yes. You will need to delete the assessment and thenre-enter it on the Assess Other screen as a voluntaryassessment.

Under assessments there is the assessed historyscreen. Search for the assessment “by date” on thesearch results section. Click on the assessment type forwhich there is a link to the Assessment Detail screen.

The delete functionality is located on the lower righthand corner of the screen. Once deleted, make anyadjustments needed and reenter the assessments on theEnter Dues Assessment screen.

How do I print membership cards for one or a

few members?

There are two options in printing cards for a singlemember. First, in the Member Billing Print Center,under Membership Cards there is the MembershipCard Template option, which will allow you to enterthe member’s information. The second option is to setthe Billing Status (on the top of the Member Ledgerpage) 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 from and to dates as12-02-2008 (your arbitrary date) and click on the PrintCards button. Be sure to re-set the Billing Status and asof values when completed.

LEGAL STATUS OF COUNCILS IN THE

UNITED STATES

What is the Knights of Columbus?

The Knights of Columbus is a specially-charteredConnecticut corporation that has no parent compa-nies, no stock, and no subsidiaries. The Knights ofColumbus is the world’s largest Catholic fraternal ser-vice organization. Currently, there are more than 1.8million members in the United States, Canada, Mexico,the Philippines, Puerto Rico, Cuba, the DominicanRepublic, Guam, Poland, Panama, the Virgin Islands,the Bahamas, Guatemala, Saipan, Ukraine andLithuania. Founded in 1882, the Knights of Columbusoperates through and maintains an active system oflocal and state councils through which extensive char-itable and volunteer programs are conducted.

Is the Knights of Columbus a charity recog-

nized by the Internal Revenue Service (“IRS”)

under Section 501(c)(3) of the Internal Revenue

Code (“IRC”)?

No. The Knights of Columbus is a fraternal benefitsociety recognized under IRC Section 501(c)(8).

Are all Knights of Columbus councils and

assemblies in the United States eligible to be rec-

ognized under Section 501(c)(8)?

Yes. As a unified corporate entity, the Knights ofColumbus encompasses not only the Supreme Council,but all subordinate units (i.e., state councils, localcouncils, chapters, and assemblies). Accordingly, allsubordinate units in the United States may be recog-

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nized by the IRS as “fraternal lodges” under Section501(c)(8). In order to be recognized under Section501(c)(8), each council, chapter, or assembly must pro-vide its Employer Identification Number (EIN) to theHome Office Legal Department, which in turn willreport the EIN to the IRS for inclusion in the Order’sgroup exemption listing.

Are all Knights of Columbus councils and

assemblies in the United States exempt from fed-

eral taxation?

The Knights of Columbus Supreme Council and itssubordinate units in the United States are generallyexempt from paying federal income tax on ordinaryreceipts (e.g., funds received for charitable or fraternalpurposes). However, unrelated business income wouldbe subject to federal income taxation. See IRS instruc-tions for Form 990 or Form 990-EZ.

Are Knights of Columbus councils and assem-

blies exempt from state sales tax?

Generally, state legislatures grant state sales taxexemptions or state or local property tax exemptionsonly to charitable organizations recognized by the IRSunder Section 501(c)(3). Since the Knights ofColumbus is not recognized as a charitable organiza-tion under Section 501(c)(3), councils and assembliesare not generally eligible for a state sales tax exemp-tion, although the exemption may be available in cer-tain states.

Are donations to Knights of Columbus councils

and assemblies deductible on the donor’s income

tax return?

No. Donations to Knights of Columbus councils andassemblies for fraternal or social purposes are neverdeductible and most donations for charitable purposes

are not deductible. In certain limited circumstances,donations for charitable purposes may qualify for adeduction under IRC Section 170(c)(4), the so-calledpass-through charitable donation exemption, providedthat the recipient of the donation is recognized as acharitable entity under Section 501(c)(3). Knights ofColumbus officers should understand that compliancewith Section 170(c)(4) requires the council or assem-bly to file accurate accounting records with their taxreturns in order to permit donors to claim a lawfuldeduction on their tax returns. See IRS instructions forForm 990, Form 990-EZ and Schedule A (Form 990,990-EZ, 990-PF). Donations under IRC Section170(c)(4) must be reported by filing Form 990Schedule B. Donations of $250 or more must beacknowledged as required by IRS publication 1771.Only charitable contributions by individual taxpayersmay be claimed as deductions under Section 170(c)(4);non-person taxpayers, such as corporations and part-nerships, are not legally permitted to claim a deductionfor charitable donations under this provision.

Do councils, assemblies, and home corpora-

tions need insurance?

Yes. All councils and assemblies should have ade-quate liability insurance coverage. The SupremeCouncil does not provide insurance coverage to coun-cils and assemblies or to home corporations. TheSupreme Council has arranged for liability insurance tobe purchased by the councils through R.C. Knox &Company of Hartford, Connecticut. Councils shouldcontact their state deputy for information on how toapply. Home corporations that are associated with anyKnights of Columbus unit are independent corporateentities and are not covered by council insurance poli-cies. Accordingly, all home corporations (including allbuilding associations) should make arrangements foradequate liability insurance coverage.

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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, 2012 the insurance in force forthe Knights of Columbus was recorded at a record$88.3 billion. During the calendar year 2012, over $8.1billion of new insurance was writ ten. This is a tributeto our professionally trained field force of some 136general agents and approximately 1,350 field agentsfrom throughout the Order whose dedication to serviceresulted in 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 2003,the Order had $49.1 billion of insurance in force.That amount has nearly doubled in one decade.Our total of new insurance written in 2003 was$5.2 billion. Last year it was $8.1 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 promoting thecontinued growth of the Order’s insurance program. It is regrettable, how ever, that more members do notavail themselves of our greatest fraternal benefit.

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 1,800,000 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

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.Requests for this certificate should be madethrough the Department of FraternalServices and at least one month prior tothe couple’s anniversary date. Available inEnglish, Item #1352; French, #1352F; andSpanish, #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.

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.

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; French, #1493F; and Spanish, #1493S. 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 General OfficeDepartment and mailed to the state deputy for presenta-tion. Includes signature of supreme knight and has space forstate deputy’s signature. Available in English, Item #1541-nc;French, #1541F-nc; and Spanish, #1541S-nc. Size; 81/2” x 11” hor-izontal.

SPECIAL RECOGNITION CERTIFICATES

Awarded to the family of

who has served as an inspiration to our parishcommunity and council by supporting and

strengthening Christian Family Life.

Supreme Knight Grand Knight

Date Council Number

1843 1-14

Familyof the MonthFamilyof the Month

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; French,#4362F; and Spanish, #4362S. Price: 25¢. Size; 81/2” x 11” hori-zontal.

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.

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.

ARMED 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.

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.

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” horizontal.

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; French, #272F; andSpanish, #272S. Size; 11” x 14” vertical. This is a nocharge item when ordered in reasonable quantities.

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; French, #273F; andSpanish, #273S. Size; 11” x 14” vertical. This is a nocharge item when ordered in reasonable quantities.

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; French, #271F; andSpanish, #271S. Size; 11” x 14” vertical. This is a nocharge item when ordered in reasonable quantities.

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. 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. Size; 81/2” x 11” vertical. This is a nocharge 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. Size; 81/2” x 11” vertical. This is a no chargeitem.

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. Size; 81/2” x 11” vertical. This is a no chargeitem.

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. Size; 81/2” x 11” vertical. This is a no chargeitem.

Fourth Degree members give many years of service to their assemblies. Others, though perhaps not as active as some, retaintheir membership for long periods of time. Whatever the degree of involvement, members who work diligently or who remainedwith the Order and particularly the Fourth Degree, for many years are deserving of recognition.

There are numerous opportunities for assemblies to promote activities, meetings and special programs or anniversaries to honormembers for their achievements. These opportunities for recognition have been expanded with these attractive certificatesavailable for presentation to members in various categories.

SUPREME ASSEMBLY CERTIFICATES

ASSEMBLY ANNIVERSARY CERTIFICATE(Generic) — Awarded to the assembly “Ingrateful recognition of ______ years of serviceto our Order’s principles.” Certificates for the25th, 50th, 75th and 100th anniversaries areprepared approximately one month inadvance and forwarded to the master for pre-sentation. Other requests must be madethrough the Department of Fraternal Servicesat least one month prior to the anniversarydate. Available in English, Item #1980; French,#1980F; and Spanish, #1980S. Price: $1.00.Size; 81/2” x 11” vertical.

SUPREME KNIGHT’S WEDDING ANNIVER-SARY CERTIFICATE OF COMMENDATION— Presented to couples celebrating a wed-ding anniversary. Proclaims in appropriateresolutions the couple’s love and devotion totheir family, the Church and the Order. Whenordering this certificate, please provide thecouple’s name, city and state of residence,years of marriage and anniversary date. Eachcertificate will be personalized at theSupreme Council office and personallysigned by the supreme knight and thesupreme master. Requests for this certificateshould be made through the Department ofFraternal Services and at least one monthprior to the couple’s anniversary date.Available in English, Item #4334E. Price:$1.00. Size; 81/2” x 11” vertical.

Knights of ColumbusFourth Degree Certificates

SUPREME ASSEMBLY CERTIFICATES

SUPREME MASTER CERTIFICATE OF COMMENDA-TION — Presented to any Sir Knight in appreciationfor his services. Certificate signed by the suprememaster. Available in English, item #4333E; French,#4333F; and Spanish, #4333S. Price: 25¢. Size; 81/2” x 11” horizontal.

SIR KNIGHT OF THE YEAR — Presented to a SirKnight in appreciation for exceptional serviceduring the year. Available in English, item #4590E;French, #4590F; and Spanish, #4590S. Price: 25¢. Size; 81/2” x 11” vertical.

PAST FAITHFUL NAVIGATOR CERTIFICATE —Awarded “In grateful recognition of his leadershipduring the fraternal year.” Includes signature ofsupreme knight, supreme secretary and suprememaster. Available in English, item #1470E; French,#1470F; and Spanish, #1470S. Price: 25¢. Size; 81/2” x11” horizontal.

SIR KNIGHT OF THE MONTH CERTIFICATE—Presented to a Sir Knight in appreciation forexceptional service during the month.Available in English, item #4589E; French,#4589F; and Spanish, #4589S. Price: 25¢. Size;81/2” x 11” vertical.

AWARD OF MERIT — Presented “In grateful recogni-tion and appreciation of faithful and exceptional ser-vices.” May be presented to members of the assemblyor to friends of the Order meriting recognition.Space provided for signature of faithful navigator orother assembly official. Available in English, Item#1900; French, #1900F; and Spanish, #1900S. Price:25¢. Size; 81/2” x 11” horizontal.

FRATERNAL CERTIFICATES

PATRIOTIC SERVICE AWARD — Presented for the promotion of patriotism, patriotic service andthe public display of the national flag. Space provided for signature of faithful navigator. Availablein English, Item #839; (US), #839C (Canada), #839P (Philippines); French, #839F (Canada); andSpanish, #839S (Mexico). Price: 25¢. Size; 81/2” x 11” vertical.

RESOLUTION OF CONDOLENCE — Present-ed in memory of a brother knight. Space pro-vided for personalization of the resolution andfor signature of a committee of brotherknights. Available in English, Item #1494;French, #1494F; and Spanish, #1494S. Price:25¢. Size; 81/2” x 11” vertical.

IN MEMORIAM CERTIFICATE — Commemo-rates the presentation of a chalice by theassembly, in memory of a Sir Knight, for use inoffering the Holy Mass. Space provided for sig-nature of faithful navigator and faithfulcomptroller. Available in English, Item #1455;French, #1455F; and Spanish, #1455S. Price:25¢. Size; 81/2” x 11” vertical.

FRATERNAL RECOGNITION CERTIFICATES

FAITHFUL FRIAR CERTIFICATE OF APPRECIATION— Presented “In gratitude for priestly dedication.”Space provided for signature of faithful navigator.Available in English, Item #1441; French, #1441F; andSpanish, #1441S. Price: 25¢. Size; 81/2” x 11” horizon-tal. CHARTER MEMBER CERTIFICATE — For pre-

sentation to charter members of the assembly.Includes signature of supreme knight, supremesecretary and supreme master. Space providedfor signature of faithful navigator. Available inEnglish, Item #1456-4; French, #1456-4F; andSpanish, #1456-4S. Price: 25¢. Size; 81/2” x 11”vertical.

FOURTH DEGREE HONORARY LIFE CERTIFI-CATE—Awarded to honorary life members of theFourth Degree. Bears the signatures of the supremeknight, supreme secretary and supreme master.Provides space for faithful navigator signature.Available in English, Item #4126; French, #4126F; andSpanish, #4126S. Price: 25¢. Size; 81/2” x 11” horizon-tal.

BLACK LEATHERETTE CERTIFICATE FRAME — For81/2” x 11” certificates. Item #1973. Price: $3.00.

YEARS OF SERVICE — Awarded by the assembly to amember for “_________ years of loyal and faithfulservice.” Space provided for signature of faithful nav-igator. Available in English, Item #1495; French,#1495F; and Spanish, #1495S. Price: 25¢. Size; 81/2” x11” horizontal.

FOURTH DEGREE HONOREE CERTIFICATE —Presented in recognition of a Fourth Degree con-ducted in honor of recipient. Includes signature ofsupreme master and space for signature of master.Available in English, Item #2703; French, #2703F; andSpanish, #2703S. Price: 25¢. Size; 81/2” x 11” horizon-tal.

FOURTH DEGREE EXEMPLIFICATION CERTIFI-CATE— Presented to candidates who have receivedthe honors of the Fourth Degree of the Order.Includes signature of the supreme master. Availablein English, Item #1467; French, #1467F; and Spanish,#1467S. Price: 25¢. Size; 81/2” x 11” horizontal.

LEATHERETTE CERTIFICATE HOLDER — For 81/2”x 11” certificates. Item #4104 – horizontal. Item#4105 – vertical. Price: $3.00.

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