2019 Texas VFW OTS Book

2019

AUSTIN, TEXAS

2 9

t h

A

n n u a l

July 11-13, 2019

DoubleTree by Hilton Hotel Austin | 6505 N Interstate 35 • Austin, Texas 78752-4346

Officer Training Seminar

TA B L E O F C O N T E N T S Course Agenda . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Strategic Planning Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 VFW At A Glance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 VFW Fact Sheet.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Officer Responsibilities — Administrative Policy & Procedure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Fiduciary Duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Cross of Malta & Logo Usage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

36

Quartermaster’s Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 Quartermaster’s Guide to Financial Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

64

Quatermaster’s Guide to Federal Tax Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 Quartermaster’s Guide to Dues Processing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 Quartermasters Guide to Cross of Malta & Logo Usage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 116 Trustees —Guide for Proper Audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132 Ceremonial Rifles, Ammunition & Military Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144 Recruiting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . 154 VFW Blank Member Application

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.162

Recruiting Supplies Order Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 163 A Guide to Determining VFW Eligibility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 Buddy Poppy Chairman Manual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190 VOD/Patriot’s Pen Chairman Manual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 194 Teacher Award Manual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200

2019 OFFICER TRAINING SEMINAR START

END

SUBJECT

LOCATION

Thursday, July 11 8:00 AM 11:45 AM 8:00 AM 5:00 PM 1:00 PM 5:00 PM 5:30 PM 10:00 PM

C of A Training (Closed Meeting) Registration & Vendor Booths Open Post Service Officer Responsibilities Hospitality Open

Austin Room Reception Area Phoenix Central and North 6th Floor

Friday, July 12 6:30 AM 7:00 AM 4:00 PM 8:00 AM 8:15 AM 8:15 AM 10:00 AM 10:00 AM 10:15 AM 10:15 AM Noon Noon 1:00 PM 1:00 PM 2:00 PM 2:00 PM 2:15 PM 2:15 PM 3:30 PM 3:30 PM 3:45 PM 3:45 PM 5:00 PM 5:00 PM 10:00 PM

Coffee and Rolls Registration Open Welcome Officers Responsabilities Break National By-Laws Lunch at Hotel for All Registered Post By-Laws Break Post Adjutant/Minutes/Disciplinary Actions Break Post Meetings Hospitality Open

Reception area Reception Area

Saturday, July 13 6:30 AM 7:00 AM Noon 8:00 AM 10:00 AM 10:00 AM 10:15 AM 10:15 AM Noon Noon 1:00 PM 1:00 PM 2:30 PM 2:30 PM 2:45 PM 2:45 PM 4:15 PM 4:15 PM 4:30 PM 4:30 PM Close 5:00 PM 10:00 PM

Coffee and Rolls Registration Open Recruiting Break Post/District SOP/Reporting/OMS Lunch at Hotel for All Registered Post Quartermaster& Trustees Break Post Quartermaster& Trustees Break Q & A with Department Officers Hospitality Open

Phoenix Central and North Phoenix Central and North Phoenix Central and North Various Rooms Phoenix Central and North Phoenix Central and North Phoenix Central and North

Reception Area Reception Area PhoenixCentra l and North Phoenix Central and North Various Locations Phoenix Central and North Foyer Area Phoenix Central and North Foyer Area Phoenix Central and North

2019 Officer Training Seminar | 2

6/2019

VFW National Strategic Planning Team Update April 07, 2019

VETERANS OF FOREIGN WARS

Current Perceptions of the VFW • I’m too busy with work/family/school. I don’t have time to get involved. What value do I get from the VFW? • I visited the post closest to my house and it’s not for me. I didn’t feel welcome.

• I signed up at a yellow ribbon event but never heard from anyone after that. Why should I renew?

• I’m a woman (or African American or LGBT). The VFW is all older, white men. Why should I join?

VETERANS OF FOREIGN WARS

VFW Membership 1960 - 2027 2,500,000

2,000,000

1,500,000

1,000,000

500,000

‐ 2027

2025

2023

2021

2019

2017

2015

2013

2011

2009

2007

2005

2003

2001

1999

1997

1995

1993

1991

1989

1987

1985

1983

1981

1979

1977

1975

1973

1971

1969

1967

1965

1963

1961

VETERANS OF FOREIGN WARS

2019 Officer Training Seminar | 3

6/2019

30 June 2017 end of year total 298,929 300000

255,952 250000

204,696 200000

162,499 150000

106,334 89,549 100000

68,549

50000

14,795

101 0 under 19

20‐29

30‐39

40‐49

50‐59

60‐69

70‐79

80‐89

90+

VETERANS OF FOREIGN WARS

Where the Veterans Live Rank

2017

2027

2037

1

California

Texas

Texas

2

Texas

California

Florida

3

Florida

Florida

California

4

Pennsylvania

North Carolina

North Carolina

5

New York

Virginia

Virginia

6

Ohio

Georgia

Georgia

7

North Carolina

Pennsylvania

Ohio

8

Virginia

Ohio

Pennsylvania

9

Georgia

New York

Washington

10

Illinois

Washington

New York

50% of Veterans reside in the top 10 states.

Veterans are moving West and South.

VETERANS OF FOREIGN WARS

Percent Change in Vet Population

VETERANS OF FOREIGN WARS

2019 Officer Training Seminar | 4

6/2019

Where Vets 25 and Younger Live

VETERANS OF FOREIGN WARS

VA Male Veteran Age Distribution

VETERANS OF FOREIGN WARS

VA Female Veteran Distribution

VETERANS OF FOREIGN WARS

2019 Officer Training Seminar | 5

6/2019

Distribution by Conflict

VETERANS OF FOREIGN WARS

Five Focus Areas • Membership • Marketing • Revenue • Programs and Services • Structure and Governance

VETERANS OF FOREIGN WARS

Strategic Planning Membership

Revenue

Structure and Governance

Marketing

Programs and Services

VETERANS OF FOREIGN WARS

2019 Officer Training Seminar | 6

6/2019

Membership Continue to attract new members growing the number of Gulf War Era Veterans while the number of Vietnam and earlier members diminish.

Experience year‐over‐year growth. Members engaged with the organization in a variety of ways from member‐at‐large to the post, district, and department.

•Create and implement Member At Large supplemental program •Provide value to those members who do not want to be part of the legacy post structure but still want to be a member of a vibrant community •Post Development and Revitalization process •Structure, resources, tools, for development of new Post and revitalizing struggling posts ensuring our Post are a strategic assets to communities for veteran engagement

VETERANS OF FOREIGN WARS

Marketing Dedicated and skilled marketing department provides cohesive messaging.

The VFW brand is strengthened with a cohesive, homogenous message and placement. Leaders and members alike are proud to take credit for the great work they do at the local and national level. Our posts are viewed as filled with vigorous and engaged members of the community.

•Re‐Branding and Marketing Structure initiatives.

•Cohesive message which penetrates internally and externally consistent in tone and placement. Research based decision drives engagement and outreach

VETERANS OF FOREIGN WARS

Revenue Our strong brand and reputation brings additional individual donors, members, corporations, and private foundations who see value in supporting our programs. Relationships with corporate partners are deeper, and new revenue opportunities are realized; helping to strengthen the VFW’s financial position. Consistent revenue growth decreases fund raising expense ratio, expanded programs and services, and enhanced visibility for the good work done by the organization.

•Increase in corporate and foundation giving and build structure to support that vision •Strengthen and deepen our relationships with corporate partners create new revenue opportunities via matching donations •Decrease our fundraising expense ratio

VETERANS OF FOREIGN WARS

2019 Officer Training Seminar | 7

This page intentionally left blank.

VFW at a Glance

The VFW is a nonprofit veterans service organization comprised of eligible veterans and military service members from the active, Guard and Reserve forces. The VFW and its Auxiliary are dedicated to veterans service, legislative advocacy, and military and community service programs.

Origins In 1899, the American Veterans of Foreign Service (Columbus, Ohio) and the National Society of the Army of the Philippines (Denver, Colo.) were organized to secure rights and benefits for veterans of the Spanish-American War (1898) and the Philippines War (1899-1902). These two organizations merged in 1914, creating the Veterans of Foreign Wars of the United States. The VFW was chartered by Congress in 1936.

Membership Eligibility Those serving honorably in the U.S. Armed Forces in a foreign war or overseas operation recognized by a campaign medal, in Korea after June 30, 1949, and recipients of hostile-fire or imminent danger pay. Veterans of World War II, Korea, Vietnam, Lebanon, Grenada, Panama, Persian Gulf, Somalia, Kosovo, Afghanistan, Iraq and other smaller expeditionary campaigns, as well as occupation duty, qualify.

Partner Organization A national volunteer service organization, the Auxiliary of the VFW was founded in 1914 and is the backbone of many local VFW volunteer efforts.

Membership Size More than 1.6 million VFW and Auxiliary members in all 50 states, and many foreign countries.

Organizational Structure Thousands convene each year at the VFW’s national convention to elect officers, adopt resolutions and discuss business affairs. Leading the organization are the elected commander-in-chief, senior vice commander-in-chief and junior vice commander-in-chief. The National Council of Administration serves as the VFW’s board of directors.

More than 6,200 Posts worldwide comprise 52 Departments in the 50 states, the Asia/Pacific Areas and Europe. Posts form the basic local chapter.

Priority Issues • Budget: Secure full funding for programs and services for veterans, service members and their families by ending sequestration.

• Health Care: Ensure veterans have timely access to high quality, comprehensive and veterancentric health care, and secure sufficient funding for the VA Health Care System.

2019 Officer Training Seminar | 9

• Women Veterans: Expand women’s health care services to all VA medical centers to ensure the growing number of women veterans have access to gender-specific services.

• Suicide Prevention & Homelessness: Work with VA, DOD and Congress to reduce the rate of suicide and homelessness among veterans.

• VA Benefits & Compensation: Ensure veterans and their dependents have timely access to earned benefits.

• Seamless Transition: Improve education, employment and transition programs so veterans have an opportunity to obtain meaningful employment after leaving military service.

• Military Quality of Life: Fight to maintain a quality and comprehensive benefits and retirement package that is the backbone for an all-volunteer force.

• Education & Employment: Fight to sustain GI Bill benefits and insist on strengthening USERRA. Continue to improve licensing and credentialing for military skills.

• Defense & Homeland Security: Fully support the troops and their mission in the war on terrorism, and to secure U.S. borders against all enemies, both foreign and domestic, who are intent on doing us harm.

• POW/MIA: Achieve the fullest possible accounting of America’s 83,000 MIAs from World War II forward.

Updated 1/2019

2019 Officer Training Seminar | 10

2019 Officer Training Seminar | 11

FACT SHEET

®

As the nation’s oldest major war veterans’ organization, the VFW

has an impeccable and longstanding record of service and stewardship. More than 4 million patriotic Americans, both members and non-members, entrust the VFW with financial contributions and dedicate millions of volunteer hours.

YOUR DONATION OF

20

$

ENSURES THE VFW CAN

Educate a separating service member about his or her

well-earned VA benefits through a private benefits counseling session with a VFW Service Officer.

Provide training to 4 VFW Service Officers on signs of

emotional suffering so they can better direct veterans to programs and services.

Help cover rent, utilities or groceries for a military family struggling with the hardships of war.

Serve 5 morale-boosting “welcome home” meals for service members recently back from combat.

2,000+

Number of VA-accredited VFW representatives across America and abroad, helping veterans fight for the VA benefits they have earned.

$8.3 billion+ The total annual amount the VFW helped veterans recoup in VA disability compensation and pension benefits — which includes $1.4 billion in new benefits paid to veterans in fiscal year 2018.

22

Number of times the VFW has testified before Congress in the last 12 months alone. The VFW has been instrumental in virtually every major legislative victory for veterans in the 20th and 21st centuries.

$11.1 million+ Value of financial assistance awarded to military families since 2004 to help cover basic needs in times of crisis. 43% of the funds covered basic housing needs.

48

Number of VFW-SVA Fellows (student veterans) who have traveled to Washington, D.C., to advocate for veterans’ rights.

2.3 million+

Number of service members and their family members hosted at VFW Military Assistance Program (MAP) events since 2005.

$3 million

Amount of scholarships, monetary awards and other incentives the VFW distributes annually to middle and high school students through two major patriotic essay competitions.

$5.7 million Amount of scholarships awarded to more than 1,287 veterans and service members through VFW’s “Sport Clips Help A Hero Scholarship” since January 2014.

2019 Officer Training Seminar Learn more about the VFW’s programs and services at vfw.org.

| 12 Updated March 2019

Updated March 2019

MORE FACTS ABOUT THE VFW

®

The VFW by the numbers

Helping struggling military families

1.6 million+

9,884

Number of VFW and VFW Auxiliary members.

6,259

Number of VFW Posts worldwide.

Number of grants provided to military families facing financial hardship through VFW Unmet Needs since 2004.

$4,832,596

Amount of grants provided through VFW Unmet Needs covering housing for struggling military families since 2004.

Helping veterans get justice

109,000+

Year the VFW started to fight for veterans, service members and their families.

3,259

Number of military families who received assistance with housing needs since 2004.

Honoring the fallen

9.3 million+

Number of VFW “Buddy”® Poppies distributed by the VFW last year.

$12 million

Amount raised through the VFW “Buddy”® Poppy program for needy veterans.

Number of veterans the VFW assisted in submitting new VA claims in fiscal year 2018.

15,000

Improving life in America

Number of VA claims filed by the VFW’s Pre-Discharge offices in fiscal year 2018 resulting in more than $155 million in disability compensation.

24

Number of VFW Pre-Discharge offices across the nation, including the military district of Washington, D.C., area.

Inspiring patriotism in young people

10.3 million

40,000+

$46.9 million

111,000+

Number of volunteer hours contributed

by VFW members annually.

Amount donated annually to local community service projects by VFW members.

Number of high school students who competed in the 2018–19 VFW Voice of Democracy competition.

Number of students who competed in the 2018–19 VFW Patriot’s Pen competition.

2019 Officer Training Seminar Learn more about the VFW’s programs and services at vfw.org.

| 13 Updated March 2019

OFFICER RESPONSIBILITIES ADMINISTRATIVE POLICY AND PROCEDURE

2019 Officer Training Seminar | 14

Table of Contents Officer Responsibilities Introduction ..................................................................................................................................... 2 Incorporation ................................................................................................................................... 3 Post Bylaws ..................................................................................................................................... 4 Officer Responbility & Limits of Authority ................................................................................... 5 Club Regulations ............................................................................................................................. 9 Administrative Policy & Procedure .............................................................................................. 10 Rulings & Appeals ........................................................................................................................ 11 Membership .................................................................................................................................. 12 Mailing Lists ................................................................................................................................. 12 Post Election Report ..................................................................................................................... 13 Change of Post Name or Location ................................................................................................ 13 Change of Meeting Place .............................................................................................................. 14 Formation, Chartering & Instituting of VFW Posts...................................................................... 14 Post & Member Correspondence ................................................................................................. 17

2019 Officer Training Seminar | 15

Introduction When the Veterans of Foreign Wars was first organized, it was primarily an association of individual groups all working toward common goals of veterans legislation, veterans benefits, veterans rehabilitation and patriotism. Administration was comparatively simple since the only problems were those of getting information to the members and getting them to agree as to what was to be done.

These still are our major goals but the interests of the Veterans of Foreign Wars have broadened and activities on the local Post level have grown far beyond the original purpose.

Youth activities, civic betterment, humanitarian projects, and community service all take a tremendous amount of individual volunteer effort and a lot of money. In the raising of that money and in providing recreation and social activities for our own members our Posts have branched into activities which have multiplied the organization’s administrative challenges far beyond what our founders could possibly have dreamed.

These challenges are compounded by the fact that a VFW Post is almost a pure democracy and nearly all of its programs depend upon volunteers. Decisions are made by vote of people who are informed on the subject and are carried out by volunteers. As a result, if there is not a set of hard and fast rules to follow and a clear understanding of fields of responsibility and limits of authority there are going to be misunderstandings and irritations which create dissension and detract from the purpose of the organization.

This problem has been recognized and very sincere efforts have been made (and continue to be made) by the National and Department Organizations to provide rules and guidance for Post Officers and Committee Chairmen in carrying out the duties of their particular field of responsibility.

The master set of rules for the guidance of all Post activities is the VFW National Bylaws and Manual of Procedure. The Bylaws are the basic rules and the Manual of Procedure goes into further detail. These govern all activities of the Veterans of Foreign Wars and are inflexible.

They are worded very clearly, and they mean just what they say. The Bylaws and Manual of Procedure, along with the VFW Ritual are combined into one document referred to as the Podium Editions (Item #4108) and is available in the VFW Store.

Because of the fact that state laws differ and there is a wide variance between Departments in their organizational make-up, most Departments have adopted Department Bylaws which apply only to Posts within that Department’s jurisdiction. These must not conflict with the National Bylaws nor can they permit anything which is prohibited by the National Bylaws.

In most cases, Department Bylaws deal with policies to be followed at the Department or District level and do not attempt to go into detail in the operation of the Post. They can impose more restrictions on Posts but never less than are provided in the National Bylaws.

2019 Officer Training Seminar | 16

Naturally, a basic set of rules cannot contain much detail nor can it specifically provide for every possible contingency in every Post -- from the little 25 member Post which holds a meeting once a month and lives off its dues -- to the thousand member Post which owns its own home and conducts dozens of activities in as many different fields.

For that reason, specialized rules must be formulated and adopted to cover specific activities.

The more complicated the activity, the more specific the rules must be.

These rules seek to prevent Posts from falling into the common pitfalls of poor planning, deficit financing, loss of control, and illegal operations.

Since the Bylaws are designed to cover a wide range of operations, they cannot and do not attempt to specifically detail every move of the Post. They are something like a building code. They establish certain minimum requirements but they permit you to build a lot of different kinds of houses.

As a Post grows in size and activity, there are certain steps it either should take or must take to protect itself and its officers and avoid future arguments and misunderstandings which can create problems and dissension.

Incorporation The first steps that any Post must take before it branches into any type of community project, social activity or financial undertaking is incorporation. Most Posts are already incorporated -the rest should be.

There are two general sets of rules which cover incorporation of a VFW Post: the laws of the individual state, and the National Bylaws of the Veterans of Foreign Wars (Section 708). To be recognized, your corporation must comply with both and must be submitted to the Commander-inChief for review.

In just about every Department, incorporation of a Post is a comparatively simple matter since forms which meet the requirements of state law and the National VFW are available upon request from Department Headquarters. If they are not available, this Headquarters would strongly urge that such forms be prepared, approved by the appropriate state official and the National VFW and reproduced for use by the Posts.

Incorporation is necessary for several purposes. To begin with, in many States, the Post must be incorporated before it can hold property in its own name and before any type of liquor license may be issued to it.

Secondly -- and perhaps just as important to the officers of the Post -- the act of incorporation takes individual responsibility away from the Post Officers and places it upon the Post itself. The individual officers of an incorporated Post cannot be sued for financial obligations of the Post.

2019 Officer Training Seminar | 17

It is the general policy of this Headquarters that approval will not be given to separate Holding Corporations or Club Corporations. Some of these have been approved in the past and conceivably will be permitted to exist under that approval, but there will be no more in the future. (Unless changes in laws or regulations make a change in policy necessary.)

There is no particular advantage in the pyramiding of corporations. The Post incorporation is sufficient to protect all its operations -- if those operations are kept under control of the Post. The general purpose of a separate Club Corporation or Holding Corporation is to take control away from the members of the Post. Usually it has not been done for any dishonest purpose but in the belief that more efficient operation will result from tighter control by a smaller group of people. It is the contention of the Veterans of Foreign Wars that sufficient control may be exercised -- without sacrifice of democratic processes -- by the adoption of Post Bylaws and rules.

An exception to the “no separate corporation” rule may be made in the case of sponsorship of large-scale “one- shot” activities such as an air show, a community celebration, a Department Convention, etc. It is sometimes better in these cases to incorporate the individual activity for ease in obtaining insurance, settling financial obligations, etc. These corporations have a limited existence and are dissolved after their purpose is served.

A standard Articles of Incorporation template is available through the Adjutant General’s Office or can be printed or downloaded from the training and support section of the National Headquarters website.

Post Bylaws Every Post operating any type of activity -- particularly a Club or Post Home -- should adopt Post Bylaws. Section 202 of the National Manual of Procedure requires that such Bylaws be submitted to the Department Commander and Commander-in-Chief for review.

The Post Bylaws can cover the gaps left in the National Bylaws and Department Bylaws and Rules. Where the former are the building code, the Post Bylaws are the house plan. They show just what you are trying to accomplish.

The National or the Department Organizations can furnish you with a Post By-Law template.

However, they are the responsibility of the Post and may be set up in the way best suited to the type of operation contemplated by the Post. They cannot permit anything prohibited by National or Department rules, nor can they take away any of the responsibilities or authority of Post Officers. They can set up general procedures and policies within the Post.

Post Bylaws may provide for the establishment of certain standing committees within the Post, state how they are to be selected and the limits of their powers and duties; they may give authority for the sponsorship of recurring activities; limit the expenditures of funds; establish the procedure for carrying out certain objectives; and provide for their own amendment.

2019 Officer Training Seminar | 18

Generally speaking, they set up the policies of the Post and provide for carrying them out.

They protect the member against ill-conceived or hasty actions since they generally provide for prior notice and a 2/3 vote for amendment, and they promote a clearer understanding of operating procedures.

Matters of policy are covered in the Bylaws; details of management of a Post Home or Club are left to the Post Club or Home regulations.

A standard Bylaws template is available through the Adjutant General’s Office or can be printed or downloaded from the training and support section of the National Headquarters website.

Officer Responsibility & Limits of Authority If every Post Officer were familiar with their duties and responsibilities and their limitations -and carried out their duties to the best of their ability -- there would be very few squabbles within a Post and none which would require outside intervention. The National Manual of Procedure specifically lists certain duties for each officer and, in the normal course of events, this would be sufficient. However, the complex nature of the operation of many Posts makes it necessary that we look beyond a mere listing of duties and fully understand the reasons for the division of authority. In this way we can apply them to the unusual situations which are bound to crop up from time to time.

The Post meeting is the center of all Post activities. Every member has a right to attend all meetings and has a voice in their proceedings. It is at the Post meeting that the Post adopts its Bylaws, its Club Regulations, decides its policies, and distributes responsibilities. Within practical limitations, the Post meeting is supreme to the Post Officers, committees and employees. The membership present may overrule decisions of the Post Commander or House Committee; they may approve expenditures, set policies, and delegate authority. The Post meeting cannot take any action contrary to the National or Department Bylaws or rules or in conflict with its own Bylaws.

It is important to understand that there are limitations on the authority of the Post. A member has the right to appeal any Post action to the District Commander (Section 109 of the Manual of Procedure), who will determine whether that action was proper. In extreme cases, a member can go to the courts if he/she feels that their rights have been abused by an action of the Post. The Post cannot take unreasonable actions at a meeting. For instance, it could not refuse payment of a legitimate bill for an item authorized for purchase at a previous meeting. It cannot direct an officer or member to do anything contrary to VFW regulations or public law. It cannot take away any of the authority given to individual officers through the National Bylaws.

Ideally, the Post meeting makes the rules and sets the policy for the Post; other levels of authority carry them out.

2019 Officer Training Seminar | 19

The Post Commander is the key officer of the Post. They, alone, represent the judicial branch of the organization and also have some of the responsibilities of the executive branch.

They preside at all meetings, enforce the rules, appoint committees not otherwise provided for, and make certain that the other officers and committeemen perform their duties.

Their authority extends to the Post Home or Club to the extent of enforcing the rules of the Post and the National and Department VFW and public laws. They represent the authority of the Post between meetings, and their voice is that of the Post membership. They see that the Post Trustees conduct their audits, that the Post Quartermaster is bonded, and that the House Committee properly supervises the activities of the Post Home.

Their authority also is limited according to the rules of the organization and the bounds of common sense. They are in no sense a dictator. They cannot order nor permit the breaking of laws nor can they supersede the recognized authority of other officers or committees. They cannot, for instance, order the Club Manager to keep the clubrooms open after hours, nor can they direct the Post Quartermaster to pay an unauthorized bill.

The Commander should be familiar with all activities of the Post. They should sit in with the Trustees at their audits or, at least, have a sufficient knowledge of their procedure to know whether they are doing their job. They should attend the meetings of the House Committee, calling to their attention any discrepancies he/she may have observed or complaints they may have received. They must know that when they sign a check, it is in payment of a legitimate expenditure.

The Commander is the arbitrator of arguments and the judge in disputes. As a general rule, their decisions are considered correct until over-ruled by the Post meeting, the District, Department Commander or Commander-in-Chief.

The Post Quartermaster has certain definite responsibilities and duties. They are the responsible officer for all Post funds and property and his/her signature validates all checks.

They keep the fiscal records for the Post and have the duty of overseeing all financial transactions. They must be bonded to the Post for all funds under their control.

In the case of a large-scale Club operation, it often becomes impractical or impossible for the Post Quartermaster to physically handle all the funds or to personally keep the detailed records of operation. It is not uncommon in these cases to require that the Club Manager or a hired bookkeeper keep a separate set of club books, subject to the control of the Quartermaster and reported to the Quartermaster at regular intervals.

The Quartermaster is the responsible Post Officer in financial matters -- not necessarily the Post bookkeeper. In a large corporation the treasurer does not physically handle the bookkeeping obligations but he/she is responsible that they are done properly, efficiently and accurately. This may also be true of the Post Quartermaster, depending upon the Post Bylaws and Club regulations. In any case, they must be familiar with all books of record and are responsible for all required Federal and State reports and payments.

2019 Officer Training Seminar | 20

Remember that the Post cannot take away any of the authority of the Post Quartermaster although they may be relieved of some of the work.

The Quartermaster only pays bills which are authorized by Post action or under Post rules. They cannot refuse to pay a legitimate and properly authorized bill except for a lack of funds. Neither can they be forced to pay one which is not properly authorized.

Quite often a controversy arises between the Quartermaster and Club Manager as to responsibility for Club funds. Sometimes a fine point arises which must be arbitrated. As a rule of thumb, the Quartermaster keeps their nose out of the cash register except for checking purposes, and the Manager hides no transactions from the Quartermaster. The Quartermaster does have the right, and the duty, to determine that all reports are correct and that all funds are handled properly. They do not have the right to assume managerial responsibilities.

The Post Trustees duties are probably the most misunderstood of any of the Post Officers. They are primarily the watchdogs of the Post funds. They make certain that no one has their fingers in the till. They audit the Post funds regularly -- at least once each quarter.

While the National Bylaws are silent on this point, it would seem logical that the Trustees also have authority and responsibility concerning the proper handling of funds. It is only reasonable that their authority should not be limited to catching a dishonest person. Equally important should be the prevention of dishonesty. Where funds are guarded carelessly or records are kept inefficiently, the Trustees should call attention to this and make every effort to correct it.

The Trustees duties extend to every operation of the Post. Their audits must cover all activities, including the clubrooms, the bar, bingo, or any other source of income or financial transactions.

Again, it is not always entirely necessary that the Trustees do their own investigating and conduct their own audits. In most cases, the Trustees are not qualified accountants, particularly where large amounts of cash are involved and the operations are especially complex. Many Posts employ a private firm of accountants for the purpose of an audit. This is to be encouraged rather than discouraged. In these cases, the auditors report to the Trustees and the Trustees make certain that the audit is conducted correctly.

A quarterly audit of all funds and accounts is an absolute necessity. If the Trustees do not function in a proper manner, the Commander may deem it an emergency situation and appoint an auditing committee on his/her own initiative.

Regardless of the size of the Post, a quarterly audit is mandatory. Failure to conduct one may result in the cancellation of the Post Quartermaster bond and will take away all voting privileges at District and Department Conventions.

2019 Officer Training Seminar | 21

The Trustees do not have any authority over the management of the Post Home, nor is property held in their name in an incorporated Post. They cannot serve on any committee having to do with the handling of Post funds, and cannot therefore serve as members of the House Committee, Bingo Committee, etc. There is nothing to keep a Trustee from serving as a volunteer worker or in an appointive capacity where Post funds are not handled.

The House Committee functions only in a Post which operates a Post Home or Club. This committee may be selected in anyway the Post determines but it is generally considered advisable that it be elected by the Post membership, with the members serving staggered terms, on the order of Post Trustees. This lessens the possibility of one certain group gaining and retaining control of the Club.

The duties of the House Committee should be laid out in the Post Bylaws and/or Club regulations so there is no misunderstanding of their powers and responsibilities. The purpose of the committee is to act on behalf of the Post in making certain that the club is run in an efficient, reputable and legal manner and that the rules of the Veterans of Foreign Wars are adhered to.

It is the general procedure for the House Committee to hire all employees, set their salaries, and issue necessary instructions and orders to the Club Manager. The committee usually meets at least once a month for the purpose of discussing facility problems, taking inventory, studying financial reports, and in general, acting as an advisory, supervisory and disciplinary board. No member of the House Committee should ever be permitted to act as Club Manager or as a paid employee of the Club due to the obvious conflict of interest.

The House Committee is generally given authority to suspend the Club privileges of any member and to establish and enforce, through the Club Manager, rules of decorum and behavior. They usually, also, have the authority to suspend or discharge the Club Manager or any employee for good and sufficient cause. In any disciplinary action, discharge or suspension, there should be provision for an appeal to the Post meeting.

The committee cannot make or enforce any rules contrary to the rules of the Department, public law, or the lawful instructions of the Post. If it is elected from the Post floor, the committee is directly responsible to the Post floor and makes its reports to the Post at meetings. Refusal to comply with the rules and instructions of the Post is grounds for removal of any or all members of the House Committee.

The Club Manager is directly responsible to the House Committee for the management of the Post Clubrooms. They have the direct responsibility for supervising employees, enforcing rules, and accounting for receipts and expenditures. They must have enough authority to permit him/her to do so with a reasonable degree of freedom from interference. They must keep the accounts in such a manner as to justify all expenditures and verify all receipts. The Club Manager must make reports to the Post Quartermaster and to the House Committee. They enforce the rules but they do not make them.

2019 Officer Training Seminar | 22

The Club Manager keeps all payroll records, recording amount of pay to each individual and withholding the proper amount of Federal and State Income Taxes and FICA Taxes. Either the Club Manager or the Post Quartermaster must make the necessary Federal and State reports and payments for withholding taxes, Social Security and Unemployment Compensation.

The Club Manager has the right to appeal any decision of the House Committee to the Post floor for arbitration. Post members should, however, be cautious in overruling the actions of its own representatives on the House Committee, particularly in the case of frequent appeals. A dishonest Club Manager generally has no problem in bringing in enough friendly votes at a meeting to uphold his appeal.

In summary, it must be remembered that the Veterans of Foreign Wars itself is supreme in any dispute. The Department rules and the Post Bylaws and rules outline the way the Post and the Club must be run. The Post, in all cases, is above the Club. The Club is merely an activity of the Post and must be treated as such. In no case is it a separate entity.

When a Post is chartered it is granted a license or franchise for the use of the name of the Veterans of Foreign Wars in the carrying out of programs which are assumed to be of value to the entire organization. At any time that a Club or other activity is managed in such a manner as to harm the good name and reputation of the Veterans of Foreign Wars, the right to use the name can be revoked.

As a general rule, the operations of VFW Posts and their Clubrooms in the Departments are a credit to the organization and a source of pride to its membership. Through proper adherence to the rules of the VFW and the duties and responsibilities of our officers, we can avoid the many misunderstandings and bitter arguments which can break the finest Post.

Club Regulations These, again, are left to the Post for adoption although they must not conflict with the National Bylaws, Department Post Home Rules or Post Bylaws. Suggested forms are available although they are not designed for adoption in their entirety. The variance between Posts makes it impossible to adopt a standard form for all Posts. Some operate entire buildings with activities scheduled every day of the week; others may own or rent very modest quarters and only be open occasionally. Some have a full-time paid staff of employees while others may operate entirely on volunteer help.

The Club regulations cover the details of operation. They outline the responsibilities and limits of authority of the Post membership, the House Committee, the Club Manager, and the guests.

They cover opening and closing hours, decorum, enforcement of rules, hiring of paid help, financial authority and keeping of records.

For any Post operating a Club or Post Home, local regulations are a must. They will save many hours of argument, and remove most causes for misunderstanding and dissension.

2019 Officer Training Seminar | 23

ADMINISTRATIVE POLICY & PROCEDURE Operation, Management & Control of Clubs and/or Canteens The purposes of the Veterans of Foreign Wars of the United States are stated within our Congressional Charter. The operation, management and control of clubs and/or canteens were not envisioned in the purposes of our organization. The operation, management and control of clubs and/or canteens are not provided for in our National Bylaws, Manual of Procedure and Ritual.

The first and foremost consideration of Posts shall be to the objects of the VFW which are fraternal, patriotic, historical, charitable, and educational. We must maintain our focus to preserve and strengthen comradeship among its members; to assist worthy comrades; to perpetuate the memory and history of our dead, and to assist their widows and orphans; to maintain true allegiance to the Government of the United States, and fidelity to its Constitution and laws; to foster true patriotism; to maintain and extend the institutions of American freedom; and to preserve and defend the United States from all enemies. VFW clubs and/or canteens shall be of secondary interest and concern and compatible with this stated purpose.

Rules and Regulations and Management Guides for the operation of Post sponsored clubs and/or canteens have been adopted by some Departments in compliance with state and local regulations and the applicable mandates of Section 708 and 709 of our National Bylaws which address incorporation and control of units. Also, many Posts have incorporated the above in their Bylaws or adopted Rules and Regulations for the operation, management and control of their canteens and/or clubs in accordance with the above.

Although differing laws at the local and state levels preclude the promulgation of universally acceptable rules and regulations, certain principles are essential for good management and proper control of Post sponsored clubs and/or canteens and certain policies are mandatory to insure total compliance with the National Bylaws of the Veterans of Foreign Wars both as to incorporation and control of units and to be in keeping with the objectives of the Veterans of Foreign Wars.

In adopting rules and regulations for the operation, management and control of clubs and/or canteens, the following provisions of the National Bylaws must be adhered to: Any Post owning and/or operating, directly or by reason of a holding company or other entity substantially controlled by the Post or its members, a canteen, clubroom or other facility available to members or guests must maintain general liability insurance, including, if necessary or appropriate, liquor liability insurance. Such insurance must be of a type and amount sufficient to protect the Post and must name, as additional insureds, the Veterans of Foreign Wars of the United States and the Department in which such Post is located.

All money, property or assets of any kind or nature, as well as all books and records owned, held or used by any activity, clubroom, holding company or unit sponsored, conducted or operated by, for or in behalf of a Post, shall be the property of the Post and must be placed in the care and custody of the Post Quartermaster.

2019 Officer Training Seminar | 24

No Post and no activity, clubroom or holding company or unit sponsored, conducted or operated by, for or on behalf of any Post may own any property jointly or in common with any individual, firm, partnership, association, corporation or other business or charitable entity, except that property may be held jointly or in common a post or unit of a congressionally chartered veterans organization, provided the arrangement allows for the prominent display of the names, trademarks, or service marks of the Veterans of Foreign Wars of the United States and is not contrary to any provision of law or the National Bylaws.

No Post or activity, clubroom, holding company or unit sponsored, conducted or operated by, for or in its behalf, may participate in any arrangement whereby its funds are expended on property held by another entity for the joint use of such Post and other individuals, firms, partnerships, associations, corporations or other business or charitable entities, including veterans organizations, except that such arrangement may be made with a post or unit of a congressional chartered veterans organization, provided the arrangement allows for the prominent display of the names, trademarks, or service marks of the Veterans of Foreign Wars of the United States nor is contrary to any provision of law or the National Bylaws.

Rulings & Appeals Section 518 of the National Bylaws places, on the Department (State) Commander, the responsibility for deciding all questions of law and usage within their Department, subject to an appeal to the Commander-in-Chief. Where such questions are submitted directly to National Headquarters, it is our policy to refer them back to the Department.

Generally speaking, an appeal cannot be made nor will a ruling be given until after an action has actually taken place. For instance, a member cannot appeal a proposal that has not as yet been acted upon. The decision of a Post Commander can be appealed to the District Commander. If the District Commander upholds the Post action, an appeal may then be made, through channels, to the Department Commander. If the Department Commander upholds the District action, an appeal may then be made, through channels, to the Commander-in-Chief. The right of appeal is covered in section 109 of the National bylaws and Manual of Procedure.

A Department Commander or Department Adjutant may request information or guidance from the National Headquarters prior to entering into a contemplated action. Such requests will be honored and information provided to the best of our ability.

The Post Judge Advocate, Department Judge Advocate, or Judge Advocate General do not rule they offer advice when asked to do so by the appropriate Commander. However, if an opinion written by the Judge Advocate in his/her advisory capacity is adopted and promulgated by the Commander, it then becomes the decision of the Commander.

2019 Officer Training Seminar | 25

Membership Eligibility Where copies of separation documents are submitted, they are checked and information given as to whether eligibility is indicated. Where general information is asked, it is provided. We will give any and all assistance to a Post, or to the Department, in determining whether it should accept an applicant as a member.

National Headquarters has no facility for determining the eligibility of an applicant except by a check of the separation documents. We have no access to military records nor do we maintain any type of list of persons who are eligible for membership. Neither can we certify that an applicant is eligible merely because they were previously a member of another Post. All we can provide is general or routine information.

Once the applicant has been accepted as a member, however, the questions no longer are routine.

The procedure in removing ineligibles is covered very specifically in Section 108 of the National Manual of Procedure. There is no short-cut to the procedure.

Members-at-Large Section 101 of the National Bylaws makes provision for members-at-large for any eligible person by reason of location, current active military service or personal preference who does not wish to affiliate with a local Post. The eligible person may become a Department member-at-large as a matter of personal choice.

Continuity of Membership National Headquarters cannot provide a Post with a list of its members showing the years in which their dues were recorded. Neither can we check the continuity of membership of an individual.

Records are not maintained in a manner which makes it feasible to provide such information.

Complimentary lapel pins recognizing 25 or more years of continuous membership were discontinued several years ago. Where Posts wish to continue to recognize such members, the appropriate pins must be purchased through the VFW Store. These pins may be ordered by the Post Quartermaster in the same manner as other merchandise. It is not necessary to provide a list of the recipients or a sworn statement that they have earned the pin if the order is submitted by the Quartermaster or other responsible Post Officer.

National Headquarters Mailing Lists Officer List vs. Member List National Headquarters maintains an officer mailing list of certain Department Officers and Committee Chairmen, District Officers and Committee Chairmen, and Post Officers and Committee Chairmen.

2019 Officer Training Seminar | 26

Every effort is made to keep this list current and correct. Changes and corrections are made daily as information is received. Some Department Adjutants routinely forward such changes. This service is appreciated and encouraged.

A mailing list of all members is also maintained and is constantly being updated. This computerized list is entirely separate from the officer mailing list.

A major source of confusion results from a change of address being submitted without identification of any office the member may hold. In such cases, the address may be changed on the computerized membership list but not on the officer list.

A typical letter may state “I’ve sent my change of address to you twice and I get my magazine correctly addressed but you keep sending my Post Commander mail to my old address.”

This will ALWAYS happen if the member does not indicate any office held so that it will be corrected also.

Post Officer mailing list addresses can easily be changed by the Quartermaster using the Online Membership System (OMS) Election Report feature.

Post Election Report With the increased need for early, accurate information on new Post Officers and the amount of Post dues, a “Post Election Report” form is now being distributed to Post Quartermasters prior to Post elections. These forms are to be completed on-line through the Online Membership System (OMS) immediately following the Post election or a copy can be mailed prior to June 1st to National Headquarters, a copy to the Department, and a copy to the District or County Council. The installing officer is still required to ensure the submission of the Election Report and eligibility of each member, elected or appointed.

Of most importance to National Headquarters are the names and addresses of Post Commanders and Quartermasters and the amount of Post dues. Information regarding Post information such as location, meeting day and time, contact information, and services offered are tracked and used as part of the “Find a Post” feature on the National headquarters website.

Change of Post Name or Location A Post cannot change its name or location without carrying out the provisions of Sections 205 or 208 of the National Manual of Procedure. We will NOT make such changes on the strength of a phone call, a letter or an email. Bitter experience has taught us that an enterprising or obstinate Post Officer may take it upon himself to make changes which have not been approved by the Post. We must have the properly signed documents on file before the change is recognized. This is true even where the name was incorrectly spelled on the muster report or the location has changed because of annexation or other legal action.

2019 Officer Training Seminar | 27

Posts ordering banners with the wrong name, location, or muster date will not receive them until the proper procedure has been followed.

Forms for Change of Name, Correction of Name, Change of Location, and Correction of Location are available without charge from the Adjutant General. Sample copies of the forms can be downloaded or printed in the training and support section of the National Headquarters website.

Change of Meeting Place The change of a Post meeting place is covered in Section 205 of the National Manual of Procedure. Such a change requires the approval of the Department Commander but not the Commander-in-Chief.

A Post changes its location when it moves into a different political sub-division (from one city to another, from a city into a township, etc.). It changes its meeting place when it moves to another building in the same city-even if that city is as large as Chicago.

A Post could conceivably meet temporarily outside the limits of its chartered location without changing its official location, but the location should be changed when moving to a permanent home elsewhere.

Visitations—National Officers Invitations to National Officers must be forwarded through channels to the Adjutant General with approval of the Department Commander. This applies to all National Officers, and unless the above is complied with, invitations will not be given consideration

Formation, Chartering & Instituting of VFW Posts Pertinent points to organizing new VFW Posts (Section 201): 1. Only the Commander-in-Chief can authorize a charter for a new Post.

2. Charter application must contain the names of 35 eligible veterans; 10 must be new members.

3. A member may transfer from one Post to another provided the following conditions are met: 1) completion of the application as prescribed in Section 102 of the Manual of Procedure, 2) signing a Member Declaration, and 3) acceptance by the Post.

4. No new Post shall bear the name of a living person, other than a living Medal of Honor recipient, only after written consent from the recipient has been received, nor adopt a name already adopted by another Post in good standing in the department.

5. A Post shall not be instituted unless 25 or more qualified members are present for the institution.

6. Posts shall be instituted within 60 days of the date the charter is authorized.

7. The charter of a new Post shall remain open for up to 90 days from the date of institution of a Post.

8. The official date of charter for a Post is the date it is instituted.

2019 Officer Training Seminar | 28

Procedure in Issuance of New Post Charters 1. A letter is addressed to the Post Quartermaster about two weeks prior to the expiration o f the 90-day charter period, informing that the charter period is due to close and instructs them to make up and submit a dues report covering all previously unreported members just as soon as the charter period expires.

2. About one week following the close of the 90-day charter period, an alphabetical print-out of names of members, including transfers, is mailed to the Post Commander and Post Quartermaster. A cover letter requests each to certify the list, making such corrections and/or additions as necessary, and return it in a self-addressed, stamped envelope within 15 days.

3. When certification is received, and corrections and/or additions verified, the charter is engrossed and mailed to the Post Commander. If additional names are included, a reasonable time is allowed for reports to clear so that verification can be made. If questions still remain, further correspondence is required.

4. The charter is not engrossed until the certified list is returned and verified from National Headquarters records.

The Department Adjutant receives a copy of all correspondence and is kept informed as to the problems encountered. They are also informed as to any changes in official information and are notified when the charter is mailed.

Some of the problems we have encountered in the issuance of the charters include: 1. No dues payment reports received until long after the date of institution. The Post Quartermaster should be assisted in making up the report. This should be ready for submission at the time of institution or immediately thereafter.

2. Delay in submitting subsequent reports. For obvious reasons, the Post Quartermaster must be instructed to submit a report at least once a month. Members names cannot be included on the charter if they have not been reported. This includes paid-up members transferring from another Post and transferred life members.

Charter Replacement A Post having lost, damaged, or destroyed its charter may obtain a replacement from the Adjutant General’s Office. This replacement charter will bear the same names as the original although it may be slightly different in appearance. The charge for a replacement charter is $25.00.

2019 Officer Training Seminar | 29

Anniversary Award Certificates The National VFW issues Anniversary Citations to Posts which have completed 50, 75 or 100 years of continuous existence. These are prepared from records at National Headquarters and are mailed to the Department Headquarters at least two weeks in advance of the anniversary with the request that arrangements be made for presentation.

These certificates are prepared automatically and do not have to be requested.

We have had requests for similar citations for 25th anniversaries, which are available upon request.

Suspension of Post Charter The Department Commander may suspend the charter of a Post for a period of up to 90 days (and extend an additional 90 days, not to exceed a total of 180 days) for failure to comply with lawful orders and/or for violation of the laws and usages of the organization. The Department Commander must notify the Commander-in-Chief of such action within 48 hours.

Cancellation of Post Charter Charters of VFW Posts may be cancelled under the provisions outlined in Sections 211 and 212 of the Congressional Charter and Bylaws and Manual of Procedure.

Before cancelling the charter of a Post, under Section 211, Congressional Charter and Bylaws, the Commander-in-Chief will suspend the charter, giving the Post an opportunity to appeal the suspension and possible revocation of charter.

The Commander-in-Chief may declare a Post defunct and its charter forfeited for failing to pay Department and National dues on a minimum of ten members by February 1, under the provision of Section 212 of the National Bylaws.

Voluntary Surrender of Charter A Post may surrender its charter providing all members in good standing of the Post at the time are notified at least 20 days in advance of the proposed action and the proposition is voted on and approved by a two-thirds (2/3) vote of members present at a designated meeting where such action is considered.

Section 210 of the Congressional Charter and Bylaws and Manual of Procedure covers the requirements for such action.

2019 Officer Training Seminar | 30

Post & Member Correspondence Letters and emails from Post officers or individual members are answered promptly and courteously. If the response requires that a decision be rendered, the letter will be forwarded to the Department Adjutant for the consideration and decision of the Department Commander.

Correspondence of a general nature and questions of a routine nature will be answered directly to the individual. Posts should, however, be encouraged to carry on such correspondence with the Department rather than National Headquarters.

Where to Write for Information In writing to National Headquarters concerning any matter, much time and effort will be saved if each letter covers only one subject. When a letter covers several subjects, such as VFW Store orders, Community Activities, Membership Awards, etc., a reply is unnecessarily delayed while the letter passes through the various Departments at National Headquarters for individual answers.

Letters concerning National Security, Legislation or Veterans Service Issues should be addressed to the appropriate Director, VFW Memorial Building, 200 Maryland Avenue, N.W., Washington, D.C. 20002.

Letters covering other programs and activities of the National Organization should be addressed to the Adjutant General, Quartermaster General or the appropriate Director, VFW Building, 406 West 34th Street, Kansas City, Missouri 64111.

Remember, your first source of information should be your Department Commander or Department Adjutant. These Officers are equipped to give you necessary information on most routine issues and common challenges.

2019 Officer Training Seminar | 31

6/2019

Fiduciary Duties Texas VFW Officer Training Seminar

Fiduciary Duties The concepts of Fiduciary Duty is a requirement for those involved with a nonprofit organization, such as the VFW. As VFW officers and members, you are a fiduciary and certain duties are imposed by law.

2

Fiduciary Duties  Fiduciary from the Latin fides – Faith – A fiduciary must always act in good faith in his/her relation to the organization.  Officers and Members have an obligation to act primarily in the interest of the organization rather than personal interests or the interests of a particular constituency.  Three Specific Duties: Care; Loyalty; Obedience (or Fidelity to Purpose).  Comprise the legal doctrine of the Business Judgment Rule.

3

2019 Officer Training Seminar | 32

6/2019

Business Judgment Rule  Applies to the “business” of decision-making by nonprofit associations.  Related to all three fiduciary duties.  It is based on the presumption that in making a decision affecting the association, the members of the members have acted on an informed basis, in good faith, and in the honest belief that the action taken was in the best interests of the association.  If all three aspects of this presumption are correct, any “business” decision made by the members is accorded a high degree of respect.

4

Duty of Care Duty to Exercise Due Diligence in managing the organization’s affairs. Three Elements: 1. Must act in Good Faith – Intellectual Honesty – Can’t ignore or hide important facts – Duty to Inquire.

2. Must act with the same care that an ordinarily prudent person would use in a similar position under similar circumstances.

3. Must act in what you reasonably believe is the organization’s interest.

5

Practical Steps to Satisfy Duty of Care  Retain Competent Help.

•

You don’t have to be an expert in everything, so rely on others.

 Rely on Management.

•

Get recommendations from HQ staff.

 Use Committees.

•

Allow committees to gather information and make recommendations.

 Create a Record of the decision-making process.

•

Detailed minutes of meetings can be helpful.

 Promote open debate and record dissent.

•

Let the minutes reflect dissenting views.

6

2019 Officer Training Seminar | 33

6/2019

Duty of Loyalty Act with undivided loyalty to the organization and in the organization’s interest rather than any personal interest or interest of some other person or organization. Prohibits Conflict of Interest. Absolute Duty to Disclose Financial Benefit from a transaction.

Sitting quietly and/or abstaining is not enough. Best to avoid even the perception of impropriety.

7

Practical Steps to Satisfy Duty of Loyalty  What’s in it for me?

• Consider if you (or someone you know) will personally benefit from a decision.  Disclose potential conflicts of interest.

• Is your gain a loss to the organization?  Abstain from votes if there could be a conflict.

• If the conflict is strong enough to influence you, or may reasonably appear to look that way, abstain.  Seek counsel.

• Getting legal advice can be helpful and demonstrates good faith in resolving the conflict.

8

Duty of Obedience An officer and all members have a duty to assure that the organization is operated: • To fulfill its Mission.

• In accordance with all federal & state laws.

• In compliance with all VFW By Laws.

Duties are imposed individually and collectively and you can be held personally liable.

9

2019 Officer Training Seminar | 34

6/2019

Practical Steps to Satisfy Duty of Obedience  Review Charter and By-Laws.

• Have a thorough understanding of our general purpose.

 Consider whether proposal is consistent with our Purpose.

• The activity should be covered by at least one of the seven stated purposes in Title 36 USC § 230102. (VFW Congressional Charter)

 Annually Review Activities.

• Each year, review activities for conformity with our mission and objectives.

10

Fiduciary Duties Conclusion Common Sense Rule – In accepting a position of leadership we understand that: •

We must always be thinking about, and focusing on, priorities of the VFW, and not that of ourselves or another organization.

•

We must represent the VFW in a favorable light.

•

We must use good judgment in handling the VFW’s business.

•

We must act in the interests of the VFW as a whole and not our own self interests.

•

We must follow the rules if we expect others to follow the rules.

11

2019 Officer Training Seminar | 35

VFW Education & Training Series

Cross of Malta & Logo Usage

2019 Officer Training Seminar | 36

Cross of Malta

The Veterans of Foreign Wars of the United States adopted for its symbol the Cross of Malta, which has a heritage of honor, duty, sacrifice and courage that dates back to the 11th century.

Each design aspect of VFW’s Cross of Malta symbolizes something special. The Great Seal of the U.S. contains a modified scroll from “E Pluribus Unum” (Out of many, one) to “Pro Deo Pro Patria” (For God For Country) together with the cross and radiating rays symbolize the character, vows and purposes distinguishing VFW as an order of warriors who have traveled far from home to defend sacred principles. Its eight points represent the beatitudes prescribed in the Sermon on the Mount: Blessed are the poor in spirit, the meek, the pure, the merciful, the peacemakers; blessed are they who mourn, seek righteousness and are persecuted for righteousness’ sake. VFW added the sun’s rays between the eight points and the cross. These emphasize the vigor and warmth with which the present-day brotherhood is pledged to defend the nation and to extend its mercy. Superimposed over the cross is the American eagle—the sacred symbol of a proud nation and people. While the Maltese Cross has religious origins and was used by the crusading Knights of St. John as a battle standard centuries ago, it is equally relevant today as a symbol of all those battling for noble ideals.

2019 Officer Training Seminar | 37

The Cross of Malta trademark was issued June 9, 1931. Pursuant U.S.C. Title 36, Chapter 7A, Sections 111-120, the Veterans of Foreign Wars of the United States has the exclusive right to the use of its name and the sole exclusive right to the use of the emblem and badges adopted by the corporation. Additionally, the Veterans of Foreign Wars of the United States has registered the precise logo appearing on your merchandise with the United States Patent Office. Finally, it is a federal offense to use the name or emblems of a federally chartered veteran’s organization. See Federal Criminal Code, U.S.C.A., Title 18, Section 705.

The 115th National Convention approved a change to the National Bylaws clarifying the approval necessary for the use of the name “Veterans of Foreign Wars of the United States,” and any associated logos or emblems.

While the VFW’s name, emblem and other marks continues to be protected by law, the amended Bylaws (Sec. 801, 803, and 805) now specifically require written consent by the VFW’s Quartermaster General for the manufacture and use of those marks.

Effective October 1, 2014, all requests to use the VFW name, logos or emblems should be forwarded to the Quartermaster General’s office.

Requests should be emailed to qmgeneral@vfw.org or mailed to the Quartermaster General’s office. Please note that authorization for usage will no longer be handled through the VFW Store. The attached Authorization Request forms may be used to initiate such a request.

Electronic and written use of the VFW name, logos or emblems by a VFW entity (e.g., Posts, Department, or District) for a VFW activity may continue to be used in conjunction with the VFW Branding Package that was distributed and made available by the VFW Communications Department. Such use continues to be authorized as it helps Posts, Districts and Departments obtain its communications goals.

The right to use our marks is the “exclusive right” of the VFW of the United States and is not transferable. This means that any authorizations to use the VFW marks can only be granted by written approval by VFW’s Quartermsater General. For instance, if a VFW Post wants to use the VFW 2019 Officer Training Seminar | 38

name on a website, it may continue to do so through the use of the materials provided in the Branding Package. If, however, a VFW Post wants to partner with a business and that business wants to use the name “VFW” on advertising, then permission to use the VFW name must come from the Quartermaster General. If the Quartermaster General has not granted written permission to use our name or marks, then it is a violation of law.

Test Your Knowledge 1. Name 3 design aspects of the VFW’s Cross of Malta and their meaning. a. __________________________________________________ b. __________________________________________________ c. __________________________________________________ 2. The VFW’s Cross of Malta symbolizes what? (circle one) a. A heritage of honor, duty, sacrifice and courage. b. The beatitudes prescribed in the Sermon on the Mount. c. An order pledged to defend the nation and to extend its mercy. d. Those battling for noble ideals. e. All of the above.

3. The right to use VFW marks is transferable. (True or False) a. True b. False 4. Requests to use the VFW name, logos or emblems go to? (circle one) a. The Commander-in-Chief. b. The Adjutant General’s Office. c. The VFW Store. d. The Quartermaster General’s Office. e. All of the above.

Answers: 1) See page 1; 2) e; 3) b; 4) d 2019 Officer Training Seminar | 39

AUTHORIZATION REQUEST TO: QUARTERMASTER GENERAL, NATIONAL HEADQUARTERS VETERANS OF FOREIGN WARS OF THE UNITED STATES

DATE: __________________________

I request written permission to use the following emblem and/or name exclusively for the purpose listed below: ! ‘Veterans of Foreign Wars of the United States’ Name ! ‘Veterans of Foreign Wars, U.S.’ Name ! ‘VFW’ Acronym ! Other: ______________________________________

! ‘Veterans of Foreign Wars of the U.S.’ Name ! ‘Veterans of Foreign Wars’ Name ! VFW Cross of Malta

Reason for Use:_____________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ When: ____________________________________________________________________________________________ Where:____________________________________________________________________________________________ File Format (jpg, tif, pdf):_____________________

Color Version (1 color, 2 color, full color):_____________________

I understand that any use of the VFW Emblem and/or VFW name requires prior written permission from the Quartermaster General of the Veterans of Foreign Wars of the United States. I understand that the use of the VFW Emblem and VFW name are the exclusive rights of the Veterans of Foreign Wars of the United States and any unauthorized use is a violation of federal law. I understand that the authorization, if given, may not be transferred and is subject to revocation at any time. _______________________________________________ Signature

_______________________________________________ Printed Name & Title

! Post

! County Council

! District

! Department

! Conference

! Other:_____________________

_______________________________________________

_______________________________________________

Street Address

City, State & Zip

_______________________________________________

_______________________________________________

Phone #

Fax #

_______________________________________________ E-mail Address

Please return completed form to: Quartermaster General VFW National Headquarters 406 West 34th Street, 11th Floor Kansas City, MO 64111 E-mail: qmgeneral@vfw.org Fax: (816) 968-1189

2019 Officer Training Seminar | 40

2019 Officer Training Seminar | 41

Table of Contents Quartermaster Guide Introduction The Post Quartermaster......................................................................................................... 3 Qualifications....................................................................................................................... 3-4 Duties & Responsibilities ..................................................................................................... 4-5 Control of Clubroom Funds (section 709, National By-Laws).............................................. 6-7 Insurance ............................................................................................................................... 7 Taking over as Quartermaster ............................................................................................. 7-8 Clear and Accessible Records ............................................................................................... 8 Authority to Disburse ........................................................................................................... 8-9 Vouchers/Orders..........................................................................................................................9 Financial Reports ................................................................................................................. 10 Action on the Quartermaster’s Report.................................................................................. 10 Bonds ............................................................................................................................... 10-11 Record Retention Guide................................................................................................... 12-13 Statement of Policy (Operation, Management and Control of Clubs and/or Canteens) .. 14-15 Buddy Poppy................................................................................................................... 16-17 Benefit Information……………………………………………………..….…………………………18 Emblem and Supply Department, VFW Store ................................................................. 19-21 Quartermaster Supplies Quick Reference List ..................................................................... 22 Mailing Labels, Rosters, Printouts and Order Form ........................................................ 22-23

2019 Officer Training Seminar | 42

The Post Quartermaster The Post Quartermaster is the chief financial officer of the Post. The Quartermaster is the custodian of all Post property and the officer responsible for safeguarding Post funds and property. The Quartermaster is accountable to the Post, Department and the National Organization for all of the monies, securities, vouchers and property of the Post. The Quartermaster is the only one authorized under the ByLaws, to receive, handle, and account for funds of the Post. As Quartermaster, you may authorize a person to disburse funds on your behalf; however, they must be bonded. There are no exceptions to this rule!

No committee, holding company, canteen manager, group or individual in the Post or in any way connected with the Post’s activities, can take this authority and responsibility from the Post Quartermaster. All funds, monies or property accumulated under the name of the Veterans of Foreign Wars for the Post, regardless of the nature of the activity which accumulates them, are the property of the Post and are subject only to disposition by Post action. No Post member can mandate the expenditure of funds or disposition of Post Property unless properly authorized by the Post and executed by the Quartermaster or the Quartermaster's authorized person.

Qualifications of a Post Quartermaster A major factor in the success or failure of a post is the ability and efficiency of the Quartermaster.

The National By-Laws are more explicit on the duties of the Post Quartermaster than those for any other office. The Quartermaster is the custodian of the money and property of the Post, the guardian of its finances and the keeper of the financial records. The Quartermaster also plays an important role in collecting and processing dues.

2019 Officer Training Seminar | 43

The Quartermaster is meant to be, and must be, more than a bookkeeper, although maintaining adequate financial records is very important. The Quartermaster generally knows more about the Post than any other individual and MUST BE dependable, honest and capable.

In Post meetings, the Chaplain prays that we may “live lives of stainless integrity.� This petition applies to all Post Officers, but especially the Post Quartermaster. You must keep an accurate account of your stewardship.

You must be everything the finest VFW character should be and with it all . . . be the hardest worker in the Post.

Duties of the Post Quartermaster The duties of the Quartermaster are set forth in Section 218 (a) (5) of the Manual of Procedure.

Among the duties of a Post Quartermaster, the Quartermaster shall: a) Qualify and secure a bond in a sum at least equal to the amount of the liquid assets for which he may be accountable in accordance with Section 703. b) Collect all monies due the Post, giving receipt thereof, and have charge of the funds, securities and other property of the Post, all of which shall be placed in his care. He shall be the accountable officer of the Post and the Treasurer of all committees handling funds. c) Disburse funds as properly authorized by the Post using accepted banking practices. Unless otherwise provided for in Post By-Laws, all disbursements of Post funds shall bear the signature of the Quartermaster or other person(s) authorized by the Quartermaster.

Such other authorized person(s) shall be bonded with an indemnity company as surety in a sum at least equal to the amount of the liquid assets for which he may be accountable in accordance with Section 703. d) Receive annual membership dues (admission fees if applicable) and life membership fees and forward the Department and National dues and life membership fees immediately to National Headquarters as prescribed in Section 104.

2019 Officer Training Seminar | 44

e) Provide the Post Trustees with all records, files and statements required or necessary for the preparation of the Post Trustees Quarterly Report of Audit. f) Maintain a dues reserve fund as prescribed in Section 717 of the ByLaws and Manual of Procedure. g) Maintain a relief fund as prescribed in Section 704 of the By-Laws and Manual of Procedure. h) Reconcile and verify all transactions listed on all bank statements to assure the accuracy of post records. The books and records of the Quartermaster shall be maintained in a legible and uniform format.

Record keeping by electronic means may be used, provided a backup is maintained. Books and records shall be available for inspection by authorized officers and Post members at all reasonable times.

Unless specifically authorized by the Post to remove such books and records from its facilities, they will be kept at the Post facilities. i) Provide access and transfer to his successor in office or anyone designated by higher authority, without delay, all books, records, papers, monies, securities and other property of the Post in his possession or under his control. j) Comply with, and perform all duties required of him by the laws and usages of this organization, applicable By-Laws and order’s from lawful authority and perform such other duties as are incident to such office. k) Report on transactions concerning receipts and expenditures, for any given period, at a regular or special meeting of the Post. l) File appropriate forms as required by Federal, State and Local Statutes or regulations.

2019 Officer Training Seminar | 45

Control of Clubroom Funds Any activity, clubroom, holding company or unit sponsored, conducted or operated by, for or on behalf of a Post, County Council, District or Department shall be at all times under the direct control of such Post, County Council, District or Department and all funds derived there from shall be at all times under the direct control of such Post, County Council, District or Department.

All money, property or assets of any kind or nature, as well as all books and records, owned, held or used by any activity, clubroom, holding company or unit sponsored, conducted or operated by, for or on behalf of a Post, County Council, District or Department shall be the property of such Post, County Council, District or Department and must be placed in the care and custody of the respective Quartermaster. Such money, property, assets, books and records shall be subject to the same rules and under the same procedure as any other Post, County Council, District or Department money, property, assets, books and records.

Title to all real property of unincorporated Posts, County Councils and Districts shall be taken in the name of the regularly elected trustees of said units, and their successors in office, to be held, used and enjoyed in trust for its members. When the laws of the respective states shall require the delivery of a bill of sale to establish ownership of property, such bills of sale shall also be made to the trustees of said units, and their successors in office, in trust for the members thereof.

In addition to other legal requirements under existing local laws or Department By-Laws, no Post, County Council, District, or any holding company or corporation subordinate thereto, shall purchase, sell or otherwise transfer title or any interest in any real estate unless written notice of such proposal has first been given to each member of said unit ten (10) days prior to such regular or special meeting at which the proposal is to be considered, and then only by two-thirds (2/3) vote of approval of those members present and voting at such regular or special meeting. In addition, at least thirty (30) days prior to such meeting, notice shall be provided to the Department Commander who shall review any

2019 Officer Training Seminar | 46

sale, purchase, transfer or encumbrance to determine whether such transaction serves the purposes of the Veterans of Foreign Wars of the United States as prescribed in the Congressional Charter. Failure to comply with these provisions shall nullify said transaction.

When properly approved by the members of the Post, the Commander and Quartermaster shall be authorized to sign such legal documents required to sell or purchase real property.

Insurance Any Post owning and/or operating, directly or by reason of a holding company or other entity substantially controlled by the Post or its members, a canteen, clubroom or other facility available to members or guests must maintain general liability insurance, including, if necessary or appropriate, liquor liability insurance. Such insurance must be of a type and amount sufficient to protect the Post and must name, as additional insureds, the Veterans of Foreign Wars of the United States and the Department in which such Post is located.

Taking Over as Quartermaster Before a new Post Quartermaster takes up the duties, the previous Quartermaster must be given a “clean slate� by the Post Trustees or auditors. Never, under any circumstances, accept the responsibility for Post funds before this is done. You want to avoid picking up a headache from someone else. Remember, you are bonded, and once you take over officially, you will be the person responsible if the deck has not been cleared beforehand.

Before you undertake any business as the new Post Quartermaster, check with the bank in which Post funds are deposited to satisfy yourself the funds are correct and in order. Be sure that proper signature cards are on file with the bank with specimen signatures of all persons authorized to make and endorse checks on behalf of the Post. When new officers are elected the new signatures must be provided to the bank.

2019 Officer Training Seminar | 47

You should deposit money and draw checks for disbursements for authorized Post expenses. A Quartermaster should make deposits at regular intervals, rather than letting checks and money accumulate. Get them in the bank as soon as possible. In making deposits it is a better practice to put what you have received into the bank in the same physical form in which you received it. Coins and bills should be deposited as such and checks and negotiable paper must be deposited in the same manner.

By putting your receipts in the bank in the same form in which they appear in your ledger, the deposit slips can be easily checked against your ledger for verification and errors can be more easily located. No checks or other negotiable paper received by the Post Quartermaster should be endorsed to a third party or cashed. They should be deposited to the Post account.

No bills should be paid in cash. All disbursements should be by check only. This assures an adequate, accurate record.

Clear & Accessible Records Financial record keeping should include complete and clear documentation of all financial transactions. It cannot be reiterated enough the importance of being prudent in the financial record keeping of your post, as it can determine the survival or failure of the post. Every financial transaction must be documented, so it can be easily traced in the event of an audit or inquiry.

Authority to Disburse A Quartermaster may NOT disburse the funds of the Post without receiving proper authority from that Post by action on the floor at a regular or special meeting and the approval of the Post Commander. The Uniform System of Records and Accounts provides for a voucher which must be used. This simply means an approved paper voucher/order must be made for presentation to the Post for consideration of payment. Bills are presented to the Post for action before they are paid, except where circumstances do not permit a prior presentation. The bills must be clearly explained and in detail so every Post member will know the situation when called upon to vote. When the Post votes approval, the Post Adjutant prepares the voucher/order, has it properly signed by the person

2019 Officer Training Seminar | 48

so designated and presents it to the Post Quartermaster for payment.

Unless this is done, the Quartermaster is without authority to pay. When approved by the Post and properly signed by the Post Commander, it is the authority for the Post Quartermaster to disburse funds in the amount designated on that voucher/order.

The returned check (or electronic image thereof) properly endorsed is proof the money has been paid. In this manner, the Quartermaster has authority to pay and also proof that payment has been made. Vouchers/Orders must be carefully and permanently filed, and cashed checks accounted for properly, audited and filed for future reference, with correct notations in your books. This is what is known as a clear record and, as a good Quartermaster, you should never operate any other way.

Vouchers/Orders The initial voucher/order must be self-explanatory and show clearly to whom the money is to be paid, how much is to be paid and for what, set forth in detail. It must also carry the correct signatures as required by the By-Laws and the Post. If the payment is reimbursement for expenditures already made, the voucher/order must be supported by the receipted bills made in detail. If it is for a bill being presented for payment, the itemized bill must accompany the voucher/order and remain a part of that voucher/order in the permanent file.

Always keep this in mind. You can never have too much proof for the proper receipt and disbursement of funds, because doubt can attach to any person, despite a record of probity and honesty. A Quartermaster may, with or without cause, be called upon at any time to account for stewardship. Never honor a voucher marked “miscellaneous expense.� If such expense cannot be detailed and itemized for Post approval, you are not required to make that disbursement.

2019 Officer Training Seminar | 49

Financial Report The Post Quartermaster makes a report to the Post on its finances at each meeting. This report is taken directly from the records. It is made out on Financial Statement Form (VFW Store Item #4208) and it must be accurate and current.

Action on the Quartermaster's Report All financial transactions and the final action of the Post must be recorded in the minutes by the Post Adjutant. The Post Quartermaster should insist action be taken by the Post to accept (or accept, subject to change or audit) the Quartermaster’s report, and should see to it that it is recorded in the minutes. This is important because it is the Post’s official record showing the Quartermaster has brought the report before the Post. Keep in mind, Comrade Quartermaster, you are bonded and should a discrepancy appear which needs action by the bonding company, the records will be called for to see if the Post has exercised due care and diligence in protecting the bonding company from improper practices and fund handling.

Suggested motions: 1) If the Quartermaster records have been audited by the Post Trustees: “Comrade Commander, I move to accept the Quartermaster’s report as presented.”

2) The Quartermaster records have not been audited by the Post Trustees: “Comrade Commander, I move to accept the Quartermaster’s report subject to audit.”

Bonds All Posts are required by the By-Laws (Section 703) to have each officer accountable for funds or property bonded in a sum at least equal to the amount of the liquid assets for which, so far as can be anticipated, the Quartermaster may be accountable. Failure to comply with this provision of the By-Laws is a dangerous practice because the Post will be without the protection a bond affords. A bond is like fire insurance, you hope you never need it but, if you do and do not have it, you could have serious financial problems.

2019 Officer Training Seminar | 50

Many Departments have arrangements with a bonding company. If you are unsure of the status of bonding for your Post or whether state arrangements have been made, please contact your Department Headquarters for advice and information.

Most insurers issue what are called schedule bonds, meaning the office is bonded, not the individual. Of course, the individual must be legally holding office to be covered, but the bond does not change nor is it invalidated by a change of Quartermaster during the bond period.

Bonds do not cover money lost through burglary, careless handling, losing it, mysterious disappearance or mismanagement.

The bond does not take the place of insurance in any way. It pays only for loss due to fraud or dishonest acts of the person bonded.

All bonding companies require reasonable care on the part of the insured.

Regular audits and controls on the individual are presumed to be part of the agreement. Experience reveals that defalcation occurs when the trustees do not conduct regular audits and do not take the precaution of obtaining an occasional monthly statement directly from the bank or fail to verify the books against the records. The Post Quartermaster should not prepare the quarterly audit for the trustees because it could result in a contested claim on the grounds that the audits were not conducted by the trustees. To protect the Post, the trustees must play an active part in the auditing procedure.

A bond is one of those things that isn’t reviewed until there is trouble, and then it can be too late. Be sure the bond is large enough to provide full protection. Learn the limits and conditions of bond coverage, so that there won’t be any surprises.

2019 Officer Training Seminar | 51

RECORD RETENTION GUIDE The following list has been compiled in response to requests from Posts that have asked how long to retain certain files and records. Please keep in mind that this list does not have the effect of law, and a judicious amount of common sense should be used when applying it to your Post.

Record Name Accounts payable invoices Accounts payable ledger Accounts receivable ledger Annual financial reports Annuity & deferred payment plans Audit reports, annual Audit reports, periodic Audit Work Papers

Retention Period 7 years 7 years 7 years Permanent Continuing record 10 years 2 years 5 years

Balance sheets Bank deposit slips Bank statements Bills of Lading Bonds - Fidelity Bonds - Surety Budgets By-Laws

5 years 5 years 5 years 2 years 3 years after termination 3 years after termination 5 years Until superseded

Cancelled checks Cash receipt records Certified Annual Financial Statements Community Activity Reports Contracts Correspondence, executive Correspondence, general

7 years 7 years Permanent 3 years 7 years after termination 10 years 3 years

Depreciation schedules Election of Officer Reports Employee records Employee contracts Employee withholding records Employee accident reports Employee insurance records Employee termination Entertainment, gift & gratuity records Expense vouchers

Permanent 5 years 4 years after termination 7 years after termination 7 years 30 years after settlement 11 years after termination 7 years 3 years 7 years

2019 Officer Training Seminar | 52

Record Name Fidelity bonds Financial reports, periodic Financial reports, annual Freight bills Freight claims Garnishments General ledger Income statements, annual Income statements, periodic Incorporation Papers Inspection Reports Insurance records, general Inventory records Labor Cost Records Lease Records

Retention Period 3 years after termination 2 years Permanent 3 years 2 years 7 years after termination Permanent Permanent 2 years Permanent 3 years 4 years after Policy expiration Permanent 3 years 3 years after termination

Membership Applications Membership Rosters Minutes of Post Meetings

Permanent (see note 1) 5 years 5 years (see note 2)

Payroll register Periodic Financial Reports Petty Cash Records Postal records Property records

7 years 2 years 3 years 1 year after end of fiscal year Permanent

Quartermaster reports Shipping & Receiving documents Tax records

5 years (see note 3) 2 years Permanent

Note 1: Membership applications should be retained as a permanent record to aid in establishing length of membership, original eligibility, and other items of historical value.

Note 2: In some instances, it may be advisable to retain the minutes of Post meetings when those minutes contain policy decisions. Normally, however, those policy decisions would have been incorporated into the Post By-Laws, and the minutes would only be of minor historical significance.

Note 3: Monthly Quartermaster reports usually prove to be "dead files" once the quarterly and annual audit reports are completed. However, it is recommended that they be retained for a period of five years, should a detailed reconstruction of the Post's financial situation be required by an auditor or IRS.

Obviously, the foregoing list is not all-encompassing, nor is it intended to be. A good rule of thumb in determining what files and records to keep is that if the file or record has no financial or historical significance, then it is probably time to dispose of it.

2019 Officer Training Seminar | 53

Statement of Policy Operation, Management & Control of Clubs and/or Canteens The operation, management and control of clubs and/or canteens were not envisioned in the purposes of our organization in our Congressional Charter, National By-Laws, Manual of Procedure and Ritual. The first and foremost consideration of Posts shall be to the objectives of the VFW as listed in the aforementioned. VFW clubs and/or canteens should be of secondary interest and concern and compatible with our stated purposes.

Some State Departments have adopted or recommended Rules and Regulations or Management Guides for the operation of Post sponsored clubs and/or canteens in compliance with state and local regulations and the applicable provisions of Sections 708 and 709 of the National ByLaws, which address incorporation and control of units. Also, many Posts have incorporated those Rules and Regulations or Guides in their By-Laws or adopted Rules and Regulations for the operation, management and control of their canteens and/or clubs in accordance with them.

Differing laws at the state and local levels preclude the promulgation of universally accepted rules and regulations. The operation, management and control of any club or canteen, or any other facility operated by a Post, is wholly within the authority of the Post. It is the Post’s responsibility to see that its club, canteen or other facility is operated in a way that benefits its members and does not harm the reputation of the Post and those members.

2019 Officer Training Seminar | 54

In adopting rules and regulations for the operation, management and control of clubs and/or canteens, Posts must adhere to the following PROVISIONS of the National By-Laws:

ANY ACTIVITY, CLUBROOM, HOLDING COMPANY OR UNIT SPONSORED, CONDUCTED OR OPERATED BY, FOR OR IN BEHALF OF A POST, INCORPORATED SEPARATELY FROM THE POST OR UNINCORPORATED, SHALL BE AT ALL TIMES UNDER THE DIRECT CONTROL OF THE POST AND ALL FUNDS DERIVED THEREFROM SHALL BE AT ALL TIMES UNDER THE DIRECT CONTROL OF THE POST. ALL MONEY, PROPERTY OR ASSETS OF EVERY KIND AND NATURE, AS WELL AS ALL BOOKS AND RECORDS OWNED, HELD OR USED, BY ANY SUCH ACTIVITY, CLUBROOM, HOLDING COMPANY OR UNIT SPONSORED, CONDUCTED OR OPERATED BY, FOR OR IN BEHALF OF A POST SHALL BE THE PROPERTY OF THE POST AND MUST BE PLACED IN THE CARE AND CUSTODY OF THE POST QUARTERMASTER. NO POST AND NO ACTIVITY, CLUBROOM OR HOLDING COMPANY OR UNIT SPONSORED, CONDUCTED OR OPERATED BY, FOR OR ON BEHALF OF ANY POST, MAY OWN ANY PROPERTY JOINTLY OR IN COMMON WITH ANY INDIVIDUAL, FIRM, PARTNERSHIP, ASSOCIATION, CORPORATION OR OTHER BUSINESS OR CHARITABLE ENTITY, INCLUDING VETERANS ORGANIZATIONS NOR MAY THEY PARTICIPATE IN ANY ARRANGEMENT WHEREBY THE FUNDS OF SUCH POST, OR ACTIVITY, CLUBROOM, HOLDING COMPANY OR UNIT SPONSORED, CONDUCTED OR OPERATED BY, FOR OR IN ITS BEHALF ARE EXPENDED ON PROPERTY HELD BY ANOTHER ENTITY FOR THE JOINT USE OF SUCH POST, AND OTHER INDIVIDUALS, FIRMS, PARTNERSHIPS, ASSOCIATIONS, CORPORATIONS OR OTHER BUSINESS OR CHARITABLE ENTITIES,INCLUDING VETERANS ORGANIZATIONS.

2019 Officer Training Seminar | 55

“Buddy” Poppy® Every Post should participate in the “Buddy” Poppy program . . . at least once a year, even if your Post has NEVER distributed Poppies. You will not fulfill your duty and responsibility as Post Quartermaster . . . unless you assist your Commander in conducting a “Buddy” Poppy program during your respective terms in office.

Where to Order "Buddy" Poppies All “Buddy” Poppies are obtained by the Post through its own Department (State) Headquarters. If you have not received order forms and a list of available material and prices, contact your Department Quartermaster.

IT IS SUGGESTED THAT ALL ORDERS BE PLACED WITH YOUR DEPARTMENT HEADQUARTERS 6-8 WEEKS PRIOR TO ANTICIPATED PROGRAM DATE.

All other "Buddy" Poppy materials and supplies may be purchased through the VFW Store.

How Many "Buddy" Poppies to Order When placing your order for “Buddy” Poppies, plan for “the best possible campaign” and requisition an additional five hundred (500). Additional Poppies will be required during the year for remembrances, displays, table decorations and many other uses. The total distribution will depend upon the number of recruited workers. Don’t forget to take into account any requirements for the All State Commander contests.

2019 Officer Training Seminar | 56

How to Use the Net Proceeds Your Post proceeds must be used for “the assistance of needy veterans and members of the Armed Forces and their dependents, widows and orphans.” No “Buddy” Poppy funds can be used for any other purpose.

Net proceeds must be put in the Post Relief Fund. Adherence is mandatory as provided in Section 219, VFW, the Manual of Procedure states: The Quartermaster of the Post will be the custodian of the relief fund and will expend monies there from, as directed by the Post, for the following purposes: a) Aid, assistance, relief, and comfort of needy or disabled veterans or members of the Armed Forces and their dependents, and the widows and orphans of deceased veterans. b) Maintenance and expansion of the VFW National Home for Children and other facilities devoted exclusively to the benefit and welfare of the dependents, surviving spouse, and orphans of disabled, needy or deceased veterans or members of the Armed Forces. c) Necessary expenses in providing entertainment, care, and assistance to hospitalized veterans or members of the Armed Forces. d) Veterans’ rehabilitation, welfare and service work. e) To perpetuate the memory of deceased veterans and members of the Armed Forces and to comfort their survivors. f) To foster true patriotism through historical and educational programs. g) Remission of dues of sick, needy or disabled members. h) Necessary expenses to support the relief fund such as the purchase of Buddy Poppies.

Relief funds may be invested in approved securities but shall not be loaned to the Post or other units, or transferred from the relief fund in any manner or under any guise, except that relief funds may be transferred to the general fund for remission of dues of sick, needy or disabled members.

2019 Officer Training Seminar | 57

Benefit Information All new and reinstated members recruited during this year will receive member benefit information once their dues have been received at National Headquarters. If you need additional member benefit information, please contact your Department Headquarters.

Your help in publicizing VFW Member Benefits will help the Veterans of Foreign Wars have another successful membership year.

Important Note: VFW members in good standing are insured under the $1,000/$1,500 Personal Accident Plan (benefits reduce at ages 70 and 75).

Benefits are payable in the event of a covered accidental death or dismemberment. Accidental loss of life payment is payable to the estate of the insured member, unless a beneficiary designation form is on file at the insurance company.

Additional member benefits can be viewed at: https://www.vfw.org/join/member-benefits You may call Toll Free 1-800-821-2606, option 1.

2019 Officer Training Seminar | 58

Emblem and Supply Department VFW Store Through the Emblem and Supply Department, the VFW Store offers virtually everything you need to conduct Post business - supplies, recruiting items, business cards, caps, uniforms, awards, emblematic merchandise, to name a few. Additionally, the VFW Store offers a wide variety of other products for Posts and members such as personalized apparel (shirts, jackets, and caps), military items, jewelry, gift items, as well as flags and patriotic items.

The VFW Store offers high quality, affordable products and equally as important, when you buy from the VFW Store your money stays in the VFW and all levels benefit: x Per Sec 715 of the VFW By-Laws, 10% of net profits are rebated back to the Departments each year. x VFW Auxiliary, National Headquarters receives a percentage. x The remainder goes to VFW Programs that assist veterans, military personnel, and their families.

A new VFW STORE catalog is mailed annually in August to each Post Quartermaster and Commander, as well as to members who have made purchases in the prior year.

Convenient Ordering x Online: www.vfwstore.org x Toll free: 1.800.821.2606, opt. 2 x Fax: 816.968.1196 (credit card orders only) x Mail order form to VFW Store, 406 W 34th St., Kansas City, MO 64111 VFW Store has convenient payment methods: Check, Money Order, and accepts MasterCard, Visa, American Express, or Discover Card.

If you don’t see what you are looking for in the VFW Store catalog or online, please call 1.800.821.2606.

2019 Officer Training Seminar | 59

There is a continual effort to develop new products that meet the needs of the VFW Departments, Posts and Members. We value and welcome your suggestions and feedback. If you have a suggestion for new products, contact at Sonja Cutright, Manager, scutright@vfw.org or 816.968.1161.

Use of the Trademarked VFW Emblem The VFW Logo is trademarked and owned by the National Organization of the Veterans Foreign Wars of the United States, with exclusive rights to manufacture the logo reserved by the National Organization, except by written permission from the Quartermaster General. To request permission to use the logo, contact qmgeneral@vfw.org NO POST, DISTRICT, COUNTY COUNCIL, STATE or AUXILIARY, including MEMBERS and OFFICERS, has authority to grant the right to manufacture, reproduce, or use the logo or name, to include VFW or Veterans of Foreign Wars.

The VFW STORE and its licensed vendors, listed online at www.vfwstore.org, are the ONLY AUTHORIZED SOURCES to produce merchandise with the VFW name and/or Cross of Malta.

Departments and Posts are authorized to use the VFW name, logos, or emblems for printed or digital use for VFW activities, such as the creation of brochures for membership drives, Post events and other community outreach efforts, and do not need to submit this form. Current logos for non-commercial use may be obtained from the VFW Communications Department by emailing Communications@vfw.org.

Special Purchases/Quantity Discounts Products are not limited to what you see in the VFW Store catalog or online. We specialize in finding custom/quantity products at very competitive prices. If your Post needs shirts, merchandise for special events, youth sponsorships item, etc. and you want to add your Post information to it, contact Kim Winston, Custom Consultant, at kwinston@vfw.org or 816.968.1181.

2019 Officer Training Seminar | 60

Discount For New Life Members New Life Members are eligible for a 10% discount on products for personal use from the VFW Store for one year from their Life Membership Date. Certain restrictions apply including: 1. Personal Use does not include Post Supplies, By-laws, Citations, Trophies and Plaques. No Post checks.

2. Discount must be requested at the time of order and cannot be used with other discounts, or applied to prior purchases, tax or shipping/handling charges.

3. Membership Number required on all orders requesting this discount.

4. Online orders, use Promo Code: NEWLIFEMEMBER Discount For Legacy Life Members (personal use only) – #1-3 above applies. Online orders, use Promo Codes: GOLD, SILVER or BRONZE

Discount with Perpetual Post Charter Posts receiving a new Perpetual Charter will receive a 10% discount certificate on one order from the VFW Store. Certain restrictions apply including: • Original certificate must accompany the order.

• Discount certificate valid for one year from the date issued.

• Discount may not be used with other discount offers, nor applied to prior purchases, account payments, sales and/or use tax or shipping/handling charges.

• Discounts may not be used for the purchase of VFW Store gift certificates.

Any questions regarding the VFW Emblem and Supply Department/VFW Store, contact Sonja Cutright, Manager at scutright@vfw.org or call her at 816.968.1161.

2019 Officer Training Seminar | 61

Quartermaster Supplies Quick Reference List Item #4108 Podium Edition; Combined Congressional Charter, By-Laws, Manual of Procedure and Ritual.

Item #4204 Receipts, Expenditure and Distribution Ledger Item #4200 Miscellaneous Receipt Forms Item #4201 Membership Record Forms Item #4205 Post Minutes Book Item #4214 Trustees Report of Audit Form Item #4208 Financial Statement Form (monthly detail of receipts and disbursements) Item #4211 Draft Book (voucher/payment order)

Rosters and Mailing Labels Department and Post Quartermasters can download a roster, and from that, can print their own labels at no charge; using the Online Membership System (OMS).

Rosters If you are unable to download a roster, please contact your Department Headquarters. If you and your department are unable to download the roster, you may submit a completed order form to Membership to obtain one.

Mailing Labels If you are unable to print your labels, please contact your Department Headquarters.

If you and your department are unable to print the labels and would like to order a set from National Headquarters, please submit the Mailing Label Request form to the Membership Department.

For additional information call your Department Headquarters, or the Membership Department at 816-756-3390.

2019 Officer Training Seminar | 62

Mailing Label Request Form Mail or Fax to VFW National Headquarters, Membership Department 406 W 34th St., Suite 320, Kansas City, MO 64111 Fax: (816) 968-2728 (One Request Per Sheet ) Please check all that apply to your request.

MEDIA

SELECTION CRITERIA

(check all that apply)

(check all that apply)

Membership Year (current or prior only):

Mailing Labels Email, Roster

Paid Status:

All Members

(select one)

Paid Only * Unpaid Only

REQUESTING FOR:

Life Only

Department: District(s):

Mailing Status:

All Members Mailable Only

(select one)

Post(s)

*:

Undeliverable Sequence:

Post/Name Zip/Name Name Only District/Name

(select one)

Information Technology Use Only Ordered By: Date: Count:

Item(s) needed by (date):

CHARGES:

Delivered By:

$5.00 Setup fee $1.50 per 100 names (rounded up to nearest 100)

Comments:

Ship To (NAME): _________________________________________________________________________ Dept/Post or District number: ______________________________________________________________ Street Address: __________________________________________________________________________ City/State/Zip: ___________________________________________________________________________ Daytime Phone: _________________________________________________________________________

PAYMENT METHOD:

Total of Charges: $ ________________________

CASH

CHECK/MONEY ORDER

CREDIT CARD

AMEX

MASTERCARD

Name on card: ___________________________________________________________________ Credit Card # :

VISA

DISCOVER Expiraton Date:

__ /__

____-____-____-____

BILL ME (ONLY AVAILABLE for a QM of Post or Dept; OR a Cmdr of a District) Dept. or Post Quartermaster's (or District Cmdr.) Signature

Date of Request

Approval (National Membership)

It is the responsibility of the requesting entity to ensure the accuracy of the data received from the Veterans of Foreign Wars prior to any use or distribution of that information; and, that all entities, both internal and external to the VFW HQ, have been instructed on how to handle the information in a secure and confidential manner. Should you have any questions on the classification or proper handling of VFW information, please contact the VFW Chief Security Officer at (816) 968-2794.

2019 Officer Training Seminar | 63

REVISED 3/6/14

Quartermaster's Guide to Financial Reporting

2019 Officer Training Seminar | 64

Table of Contents Quartermaster Guide Uniform System of Post Records & Accounts Uniform System of Post Records and Accounts ......................................2-4 Receipts, Expenditures and Distribution ................................................. 5-6 Miscellaneous Receipt Form ...................................................................... 7 Monthly Financial Statement ....................................................................7-9 Quartermasters Detail of Receipts & Disbursements ................................. 9 Authority to Disburse ................................................................................. 10 Vouchers/Orders ..................................................................................10-11 Post Trustees’ Report of Audit .............................................................11-13

2019 Officer Training Seminar | 65

Financial Reporting The Uniform System of Post Records and Accounts is a system that has been in use for many years by many VFW Posts with exceptional results.

This system is the preferred method of record keeping; however, as technology continues to develop, many VFW Post are transitioning electronic based methods utilizing differing types of accounting software.

Quartermasters utilizing these methods must ensure that the basic principles of the Uniform System of Post Records and Accounts are not lost and that all electronic records are routinely backed-up.

Uniform System Ledger of Post Records & Accounts The Receipts, Expenditure and Distribution Ledger (VFW Store Item #4204); better known as the Post Ledger or Quartermaster’s Ledger, is the most important financial record of the Post. It provides a means of maintaining uniform records of the financial transactions of the Post. When properly used, it is simple to maintain. It provides an easily understood record of the Post’s financial condition and enables quick and accurate audits of the Post funds. The balance shown in the ledger at the end of the month must be in agreement with the bank statement(s), checkbook(s) and with the receipt book and vouchers/ orders.

The ledger contains various rows and columns for specific entry; each row represents a specific transaction and explains the when, who, why, how of each receipt and disbursement. It further explains, in detail, how each is distributed throughout the Post’s funds.

2019 Officer Training Seminar | 66

The first four column headings of our ledger are: DATE: Represents the day and month the transaction was entered.

FROM OR TO: Represents the individual, group, or corporation to which the transaction is associated with.

REASON: Represents the transactions purpose such as donation, mortgage, or member dues.

RECEIPT OR CHECK NO.: Represents how the transaction was sent or received. This may be a check number, transaction number, receipt number.

The next column heading of the ledger is CASH AND BANK and has a subheading of RECEIVED and EXPENDED. CASH AND BANK represents the amount of the transaction. Thus the total amount received is entered in the RECEIVED portion of the CASH AND BANK column and the total amount expended is entered in the EXPENDED portion of the CASH AND BANK column.

The next column headings of our ledger contain NATIONAL AND DEPARTMENT DUES, APPLICATION FEES, POST GENERAL FUND, and POST DUES RESERVE FUND (additional blank columns exist to allow for extra funds as required.) These columns represent how transactions listed in the CASH AND BANK column are distributed between Post funds. Each heading is again separated into two columns titled RECEIVED and EXPENDED and are recorded as appropriate.

Each column is totaled at the bottom of the page, showing the amounts of all receipts and expenditures and the funds balance (net.) This allows for the Quartermaster, at a regular Post meeting, to give a no frills financial report.

2019 Officer Training Seminar | 67

The illustration of the ledger (example 1) will give you a general knowledge in making entries. The entries on the illustrated ledger are the most common ones used by the majority of Posts. Larger Posts or those with club facilities may have many more entries. The Ledger should be balanced at the end of each page and at the end of the month. This will assist the Post Trustees in auditing the books.

1. Top line shows amount of cash in the bank brought over from the previous month and the breakdown of the money into different funds.

Entries in the left columns (date) is self-explanatory. The next two columns require that the Quartermaster show from whom the money was received or to whom money was paid and the reason it was received or paid.

2. Dues receipts often cause problems for a new Quartermaster. The full amount for National and Department dues is entered under this heading.

3. The Ledger sheet is closed out at the end of each month. This is done by adding each column and entering the figure at the end of each column. Subtracting expenditures in each fund from the received column will provide the net in each fund. The total of the net figures in each fund should be the same figure as shown in the CASH AND BANK column.

4. If the figure shown under CASH AND BANK is the same as shown in your checkbook stub and the bank statement, your books are in order.

It is important that the Post Quartermaster’s records are neat and in order at all times, and that all bills and receipts are filed by month.

2019 Officer Training Seminar | 68

Post Quartermaster's Receipt DATE FROM OR TO

REASON

20

RECEIPT OR CHECK NO.

RECEIVED

MO. DAY

04 1

Brought Forward

04 2

Adam Furst

04 4

R.J. Thomas

Cont. dues

04 7

Ben Karnes

New Mbr. dues

04 7

City Power and Light

Light Bill

04 10

J.C. Burton

Cont. dues

04 12

Ed Hurn

04 14

Ken Price

Mortgage

04 16

Curtis Hoyle

New Mbr. dues

04 20

National Headquarters

Life Mbr. transmittal

04 20

Post Dinner

tickets

04 20

National Headquarters

Cont. Member dues

04 21

Auxiliary

donation

04 23

Chris Smith

New Member dues

04 23

John Boyd

Rein. dues

National Headquarters

Example 1

EXPENDED

APPLICATION FEES

RECEIVED

EXPENDED

3 1 00

4 3 00

3 1 00

4 3 00

3 1 00 9 4 53

4 3 00

3 1 00

4 3 00

3 1 00

2 6 5 00 102

2 0 0 00 3 1 00

4 3 00 103

2 6 5 00 2 1 5 50

104

9 3 00

9 3 00

5 0 00

Water Bill

105

New/Rein. dues

106

Receipt and Expenditure Net

RECEIVED

4 3 00

101

Reins. dues Life Mbr. fee

04 14 First Natl. Bank

04 25 Water Company

EXPENDED

NATIONAL AND DEPARTMENT DUES

2 7 8 6 21 Cont. dues

04 28

CASH AND BANK

4 3 00

3 1 00

4 3 00

3 1 00 6 3 75 1 5 5 00

1 5 5 00

3 6 6 0 71 8 7 1 28 2 7 8 9 43

2 4 8 00 - 0 -

2 4 8 00 -0-

Pictured: Receipts, Expenditure and Distribution Ledger Page

2019 Officer Training Seminar | 69

Expenditures & Distribution

POST GENERAL FUND

RECEIVED

EXPENDED

POST DUES RESERVE FUND

RELIEF FUND

RECEIVED

EXPENDED

1 3 4 89

1 3 4 1 32

RECEIVED

Building Fund

EXPENDED

6 0 0 00

6 00

6 00

6 00

6 00

6 00

6 00

RECEIVED

Life Membership

EXPENDED

RECEIVED

EXPENDED

7 1 0 00

9 4 53 6 00

6 00

6 00

6 00 2 6 5 00 2 0 0 00

6 00

6 00 2 6 5 00

2 1 5 50

5 0 00 6 00

6 00

6 00

6 00 6 3 75

1 6 5 4 82

3 5 8 28

1 2 9 6 54

1 3 4 89 1 3 4 89

0

6 4 8 00 6 4 8 00

0

7 1 0 00 7 1 0 00

0

2 6 5 00

2 6 5 00

- 0 -

Example 1 (cont.)

2019 Officer Training Seminar | 70

Miscellaneous Receipt Form (Example 2) Each Post Quartermaster should be equipped with the forms and records incidental to the office. One form being the Miscellaneous Receipts Form (VFW Store Item #4200.)

It is of the utmost importance that proper receipts are issued for ALL money received including donations and dues.

Veterans of Foreign Wars of the U.S. 14001 MISCELLANEOUS RECEIPT NO. 221 POST NO.

DATE

4/02

20

XX

RECEIVED FROM

Adam Furst

5901 Here St.

NAME

TEL. NO.

382-5264

AMOUNT

$43.00

AUDITED

ADDRESS

Gordtown, USA FOR

Continuous Dues

NOTE: THIS RECEIPT DOES NOT TAKE THE PLACE OF AN POSTED PAGE OFFICIAL MEMBERSHIP CARD.

Joe Honest QUARTERMASTER

Example 2

Monthly Financial Statement Quartermasters Details of Receipts & Disbursements (Example 3, Page 9) The Detail of Receipts and Disbursements (VFW Store Item #4208) is not intended to replace the Receipts, Expenditure and Distribution Ledger.

It is a form designed to assist Post Quartermasters in the listing of Receipts and Disbursements between and during Post meetings for the purpose of providing Post Trustees and the Post Adjutant with a continuous record of the financial operation of the Post.

All receipts and disbursements must be itemized in detail. Once completed the original (and copies) must be turned over to the Post 2019 Officer Training Seminar | 71

Trustees for examination and audit. The Post Trustees: 1) Must ascertain if all receipts and disbursements have been properly listed and that properly approved vouchers/orders are in evidence to cover and authorize all disbursements.

2) Ensure all checks are properly signed (countersigned by the Post Commander if required by the Post By-Laws.)

3) Must satisfy themselves that the receipts of the previous meeting have been properly deposited in the bank by examining the bank receipted deposit slip.

4) Upon examination and audit of the statement, if found to be correct, they should so certify by placing their signatures thereon.

Distribution of this form is as follows: The triplicate or yellow copy should be given to the Post Adjutant so the information appearing thereon may be included in the minutes of the meeting. The original or white copy should be returned to the Post Quartermaster in exchange for the duplicate or blue copy. The duplicate or blue copy should be retained by the Trustees to verify and assist them in their quarterly audit of the Quartermaster’s books.

Section 218 of the Manual of Procedure mandates Post Trustees to make quarterly audits of certain records and to submit proper reports thereof.

Any negligence on their part in complying will make them (Trustees) individually and collectively liable for any loss the Post may suffer.

Although the Trustees may not actually misuse Post funds, they do become, in case of loss, accessory to the act by reason of not performing their duties as prescribed by law and in accordance with their obligation.

Keep in mind that bonding company liability is contingent with the compliance of VFW By-Laws by Post Officers.

More efficient, capable and loyal Post Trustees will reduce the number of claims to the bonding company.

An honest, accountable officer never has to be forced to render a report and always welcomes an inspection of his records.

2019 Officer Training Seminar | 72

QUARTERMASTER’S COPY

QUARTERMASTER’S

14001 POST NO. ______________

DETAIL OF RECEIPTS AND DISBURSEMENTS

For Period of RECEIPT NO.

April 1

to

April 30

20 XX

Meeting of

VOUCHER NO.

RECEIPTS (DETAIL EACH)

May 2, 20 XX

DISBURSEMENTS (DETAIL EACH)

R 221 Adam Furst - Cont. Member

43 00

63

City Power & Light

R 222 R.J. Thomas - Cont. Member R 223 Ben Kames - New Member

43 00 43 00

64 65

First National Bank - Mort.

National Headquarters

R 224 Jack C. Burton - Cont. Transfer R 225 Edward B. Hurn - Reinstate

43 00 43 00

66 67

National Headquarters Water Company

93 00 63 75

R 226 Kenneth Price - Life Member

265 00

68

National Headquarters

155 00

R 227 Curtis Hoyle - New Member

43 00

R 228 Receipts from dinner R 229 Donation from Auxiliary

94 53 200 265

215 50 50 00

R 230 Chris Smith - New Member R 231 John Boyd - Reinstate

43 00 43 00

TOTAL DISBURSEMENTS This is to certify that this report has been audited and found correct.

TOTAL RECEIPTS

00 00

871

(

28

Trustees

874 50

STATEMENT OF FUNDS DISTRIBUTION OF RECEIPTS, DISBURSEMENTS & CASH BALANCES

CASH BALANCE LAST REPORT

RECEIPTS FOR THE PERIOD

National and Department Dues

--------------

248

00

--------------

Admission Fees

---------------------------------------------------------------

--------------

1,341

Post General Fund

32

313

Post Relief Fund (See Sec. 219, Manual of Procedure)

134

89 --------------

Post Dues Reserve Fund (See Sec. 717, Manual of Procedure)

600

00

Post Home or Building Fund (Including Savings)

710

00

Post Canteen or Club Fund Life Membership Fund Other

--------------

TOTALS The above Statement of Funds must be completed by the Quartermaster and read at each meeting.

2,786

21

NO. 4208

48

DISBURSEMENTS FOR THE PERIOD

00 50

248

CASH BALANCE THIS PERIOD

358

28

1,296

54

43

00

134

89

00

--------------

648

00

--------------

--------------

710

00

--------------

265

00

265

00

874

50

871

28

2,789

43

READ CAREFULLY INSTRUCTIONS ON REVERSE SIDE OF ADJUTANT’S COPY

Example 3

2019 Officer Training Seminar | 73

Authority to Disburse A Quartermaster may NOT disburse the funds of the Post without receiving proper authority from that Post by action on the floor at a regular or special meeting and the approval of the Post Commander. The Uniform System of Records and Accounts provides for a voucher which must be used. This simply means an approved paper voucher/order must be made for presentation to the Post for consideration of payment. Bills are presented to the Post for action before they are paid, except where circumstances do not permit a prior presentation. The bills must be clearly explained and in detail so every Post member will know the situation when called upon to vote. When the Post votes approval, the Post Adjutant prepares the voucher/order, has it properly signed by the person so designated and presents it to the Post Quartermaster for payment. Unless this is done, the Quartermaster is without authority to pay. When approved by the Post and properly signed by the Post Commander, it is the authority for the Post Quartermaster to disburse funds in the amount designated on that voucher/order.

The returned check properly endorsed (or electronic image thereof) is proof the money has been paid. In this manner, the Quartermaster has authority to pay and also proof that payment has been made.

Vouchers/Orders must be carefully and permanently filed, and cashed checks accounted for properly, audited and filed for future reference, with correct notations in your books. This is what is known as a clear record and, as a good Quartermaster, you should never operate any other way.

Vouchers/Orders The initial voucher/order must be self-explanatory and show clearly to whom the money is to be paid, how much is to be paid and for what, set forth in detail. It must also carry the correct signatures as required by the By-Laws and the Post. If the payment is reimbursement for expenditures already made, the voucher/order must be supported by the receipted bills made in detail. If it is for a bill being presented for payment, the itemized bill must accompany the voucher/order and remain a part of that voucher/order in the permanent file.

2019 Officer Training Seminar | 74

Always keep this in mind. You can never have too much proof for the proper receipt and disbursement of funds, because doubt can attach to any person, despite a record of probity and honesty. A Quartermaster may, with or without cause, be called upon at any time to account for stewardship. Never honor a voucher marked “miscellaneous expense.” If such expense cannot be detailed and itemized for Post approval, you are not required to make that disbursement.

The VFW Draft Book (VFW Store Item #4211) is a great way to control the voucher and payment order process.

POST NO. DRAFT NO.

14001

63

DRAFT NO.

VETERANS OF FOREIGN WARS OF THE UNITED STATES

63 April 7

14001

POST NO.

20

XX

TO

City Power and Light

FOR

electric bill

TO THE QUARTERMASTER PAY TO THE ORDER OF

April 7

20

XX

City Power and Light Ninety-four and 53/100 electric bill

THE SUM OF FOR

$

94.53

Ken Price TRUSTEE

COMMANDER

TRUSTEE

TRUSTEE

M. Manner ADJUTANT

Post Trustees' Report of Audit The preparation and completion of the Post Trustees’ Report of Audit (VFW Store Item #4214) at the end of each quarter is the duty and responsibility of the Post Trustees. In those instances where, upon recommendation of the Post Trustees and authorization by the Post, qualified accountants are engaged to perform the quarterly audit, it continues to be the duty and responsibility of the Post Trustees to submit the Post Trustees’ Report of Audit as set forth in the By-Laws. As Quartermaster you must insist on its completion. The following is an example of a properly completed Trustees’ Report of Audit, followed by definition of each blocks 1-18.

2019 Officer Training Seminar | 75

TRUSTEES’ REPORT OF AUDIT of 14001

The Books and Records of the Quartermaster and Adjutant of

XX

Department of FISCAL QUARTERS:

Jan 1 to March 31

April 1 to June 30

National and Department Dues (Per Capita Tax) $ Admission or Application Fees (Department) Post General Fund Post Relief Fund (Poppy Donations, etc.)

Post Dues Reserve Fund (See Sec. 717, Manual of Procedure) Post Home or Building Fund (Including Savings but Not Real Estate) Post Canteen or Club Fund Other Life Membership

1341 134 600 710 4900

20000

9. Bonds and Investments Not Credited to Funds

14. TOTALS:

$

27686 17.

OPERATIONS

16.

July 1 to Sept. 30

Net Cash Balances Receipts at Beginning of During Quarter 10. Quarter 11.

Have required payroll deductions been made?

Have payments been made to the proper State and Federal agencies this quarter? Yes Have sales taxes been collected and paid?

Yes Are club employees bonded?

Amount of outstanding bills Value of Real Estate

Yes

Amount of liability insurance Owed on Mortgages and Loans Value of Personal Property

$ $ $

Amount of Property Insurance

Expenditures During Quarter 12.

558 00 00 2416 42 546 00 00 125 46 1314 89

3828 2424 108 555 2863

00

265

00

265 00

00

16

88

00

21

$

$

10618

99

$

$

5225 77

0 250,000 1,000,000 0 50,000 300,000

Net Cash Balances at End of Quarter 13. $

2753 2013 708 1139 6448

00 00 06 43 00 54 52 00

15. $

20016

88

33079

43

RECONCILIATION OF CASH & INVESTMENTS

General Fund Checking Account Ending Balance Per Bank Statement $ Less: Outstanding Checks Plus: Deposits in Transit Account Balance

Yes

$ $ $

Oct. 1 to Dec. 31

00 00 16 54 00 00 41

00 00 32 89 00 00 00

558

, 20 XX

June 30

for the Fiscal Quarter ending

FUNDS: 1.

2.

3.

4.

5.

6.

7.

8.

(District/County Council/Post No.)

13490.21 427.66 0

Other Checking Accounts (if applicable) Ending Balance Per Bank Statement $ Less: Outstanding Checks Plus: Deposits in Transit Account Balance Savings Account Balance Cash on Hand Total Cash Bonds and Other Investments Total Cash and Investments

0 0 0

13062.55

0 0 0 0 20,016.88 $ 33079.43

TRUSTEES’ AND COMMANDER’S CERTIFICATE OF AUDIT

18.

July 15 XX Date _______________________________, 20 ____ June 30 ______________________

of the

By-Laws

14001 _____________________________________ (District/County Council/Post No.) that this Report is a true correct thereof to the of our

All V

Joe Honest _______________________________________________ (Name) _______________________________________________________________

Gordtown, USA _______________________________________________ (Address)

Dottie Best Sammy Ducan _______________________________________________________ Trustee Adam Furst _______________________________________________________ Trustee

_______________________________________________________ Trustee

ABC BONDING CO. _________________________________________________________________________________

50,000 _________________

September 30 XX _____________________________________, 20_______,

that this

is correctly

out to the

of

Ken Price

__________________________________________________ NOTE: Forward Original (Blue) Copy to your Department Quartermaster - See instructions on reverse side of both Yellow and Blue Copies.

No. 4214

2019 Officer Training Seminar | 76

FOR COMPLETING QUARTERLY TRUSTEES’ REPORT OF AUDIT FORM # 1-9

FUNDS: Listed are those funds most likely to be carried by a VFW Post, District or County Council. Any special funds may be added in the blank spaces. A “fund” is an account which normally has both income and expenditures.

In most cases, just about all of your miscellaneous expenditures (community service, youth activities, expenses, etc.) are chargeable to your general fund and most miscellaneous income (proceeds from fund-raising activities, dues, etc.) are credited to your general fund.

#10

NET CASH BALANCES AT BEGINNING OF QUARTER: The in this column are obtained from different funds as listed in your ledger. The individual items in this column as well as the total at the bottom of the column should be the same as the ending balances of the previous quarter.

#11

RECEIPTS DURING QUARTER: The in this column are obtained by adding the amount shown in your ledger for the three months. This should include items transferred into a fund from another fund during the quarter.

#12

EXPENDITURES DURING QUARTER: The in this column are obtained by adding the expenditures for each month. Include items transferred out of another fund during the quarter.

#13

NET CASH BALANCE AT END OF QUARTER: The

in this column are obtained by adding items 10

& 11 and subtracting items 12. #14

TOTALS: The in this line are obtained by adding the totals of items 10 & 11 and subtracting item 12 - you by adding item 15. should arrive at the same

#15

TOTALS: Total should equal item 10 plus item 11 minus item 12.

#16

OPERATIONS: Answer questions as applicable.

#17

RECONCILIATION OF CASH & INVESTMENTS Ending Balance Per Bank Statement Less: Outstanding Checks Plus: Deposits in Transit Account Balance Savings Account Balance Cash on Hand Total Cash Bonds and Other Investments Total Cash and Other Investments

#18

Enter ending balance shown on bank statement.

Total checks written on or before the date of the bank statement that are not on the bank statement.

Total deposits made on or before the date of the bank statement that are not on the bank statement.

Subtract outstanding checks and add deposits in transit from the ending balance per the bank statement.

This should agree to the balance in your checkbook/ledger.

Enter balance of any savings accounts.

Amount of money on hand that has not been included in “Outstanding Deposits” above.

Add all amounts in this column.

Enter cost value of bonds and other investments.

Add Bonds & Other Investments line to Total Cash line. This figure should be the same as the amount in Box 15.

TRUSTEES’ AND COMMANDER’S CERTIFICATE OF AUDIT: Enter the date the audit is prepared, the Post name and number and the quarter for which the audit is prepared.

The Post Commander and Trustees must sign the Audit prior to submittal to the Department.

Enter the name of the Post Quartermaster, the name of the bonding company, the amount of the bond and the expiration date of the bond.

It is the duty of the Post Trustees to conduct the quarterly audits. It is the duty of the Commander to see that audits are made.

Note:

The completed form, with the signature of the Post Trustees to its accuracy, together with the signature of the Post Commander, should be forwarded to the Department Quartermaster. The Post Trustees should also sign the General Ledger at the ending point of the current audit period.

2019 Officer Training Seminar | 77

Quartermaster Guide to Federal Tax Info

2019 Officer Training Seminar | 78

Table of Contents Quartermaster Guide to Federal Tax Information Income Tax Issues for Exempt Organizations ...................................................................... 2 Group (“Blanket”) Exemptions ........................................................................................... 3-4 Form 990 ........................................................................................................................... 4-5 Form 990-T ........................................................................................................................... 6 Gambling/Bingo .................................................................................................................... 7 Department of Treasury Advisory ......................................................................................... 8 Warning for VFW Posts ........................................................................................................ 8 Payroll Taxes/Form 1099 ..............................................................................................................9-10 IRS Publication 3386 ....................................................................................................................... 10

2019 Officer Training Seminar | 79

Federal Tax Information Income Tax Issues for Exempt Organizations As long as there have been federal income taxes, there have been organizations that Congress has exempted from those taxes. Congress decided that the work of some organizations was so important it wanted them to keep their funds for their work, rather than paying part to the federal government. Many Posts erroneously assume that, because they are a VFW Post and are non-profit, they are automatically exempt from federal taxes. That is not the case. The IRS has established some specific procedures for obtaining and maintaining exempt status, and that procedure must be followed.

Congress established several categories of organizations that are exempt from federal income taxes. Those categories are usually referred to by the sections of the Internal Revenue Code (IRC) that grant tax exempt status.

Charitable contributions to qualified exempt organizations may be deductible for individuals and corporations under IRC 170(c)(3).

Veterans of Foreign Wars National Headquarters has obtained its exemption under a special veterans service organization provision, Section 501(c)(19). The National Headquarters exemption does not cover other units. In most cases, the Department Headquarters has obtained a “group exemption� (discussed below) that covers Posts in the Department.

If your Post is not covered under a Group Exemption and has not applied for and been granted a separate exemption, you are required to do so.

To obtain a separate exemption, a Post must file an IRS Form 1024. A Form 1024 can be obtained by downloading from the IRS website at irs.gov. VFW Posts should be eligible for exemption under section 501(c)(19), provided they have properly requested this exemption.

Exemption under Section 501(c)(19) offers the most flexibility, because the exemption offers the broadest exempt purposes.

Charitable contributions to VFW Posts that are exempt under 501(c)(19) may be deductible under IRC 170(c)(3). Section 501(c)(19) status may be the only exemption available if your Post operates a canteen. It is highly recommended

2019 Officer Training Seminar | 80

that you seek exemption under 501(c)(19). To obtain additional information concerning procuring and maintaining tax exempt status for your Post, review IRS Publication 557, “Tax Exempt Status for Your Organization”, or contact your local Internal Revenue Service office. It is also strongly recommended that you consult with an accountant, attorney or other tax professional for advice concerning the appropriate exemption and compliance with IRS requirements.

Group (“Blanket”) Exemptions You should check with your Department Headquarters to see if it has issued a group exemption letter that covers your Post. If it has, you are not required to file a separate application for exemption on Form 1024 unless your Post no longer wants to be included in the group exemption letter or is no longer eligible for exemption under the statutory section upon which the group exemption was issued. In addition, a Post that fails to file form 990 for three consecutive years will have its tax exemption revoked by the IRS. If this occurs, the Post can no longer be covered under a group exemption and must individually file Form 1024 to reapply for tax exemption. However, to be included in a group exemption, each Post must authorize the Department Headquarters to include it in the group. The authorization must be signed by a duly authorized officer of the Post and retained by the Department Headquarters for which the group exemption is in effect.

To maintain a group exemption, the Department Headquarters must submit annually to the Internal Revenue Center with which it files its information returns the following information: 1.

2.

Data regarding all changes in purpose, character or method of operation of the Posts included in the group exemption; Lists of the Posts fitting the following three categories; A. Posts that have changed their names or addresses during the year B. Posts no longer to be included in the group exemption C. Posts to be added to the group exemption because they are newly formed or because they have recently authorized the Department Headquarters to include them.

2019 Officer Training Seminar | 81

3.

Information required to be submitted by the Department Headquarters on behalf of Posts to be included in the initial group exemption is required for the new Posts to be added to the exemption.

Submission of this information does not relieve the Department Headquarters or any Posts from supplying any additional information which the IRS requires in order to determine whether the conditions for continuing the exemption are being met. Additionally, inclusion in a group exemption does not relieve the Post of any obligation it has to file income and payroll tax returns or pay taxes. Most Departments have obtained a group exemption under Section 501(c) (19). As the result of some recent IRS recommendations, those Departments that have group exemptions under Section 501(c)(4) are in the process of submitting applications for group exemption under Section 501(c)(19). You may be asked to provide information to support that application. Failure to provide that information may result in your Post losing its group exemption and require that you file for a separate exemption.

Return of Organization Exempt From Income Tax (Form 990) Organizations exempt from income tax under Section 501(c) of the Internal Revenue Code are generally required to file Form 990 by the 15th day of the fifth month following the close of their accounting fiscal year. Small tax-exempt organizations whose annual gross receipts are normally $50,000 or less are required to electronically submit Form 990N, also known as the e-Postcard. There is no penalty assessment for late filling the e-Postcard, but an organization that fails to file required information returns for three consecutive years will automatically lose its tax-exempt status. The revocation of the organization’s tax exempt status will not take place until the filing due date of the third year. In the event that an organization loses its tax exemption for failure to file for three consecutive years, the organization can no longer be covered under a group exemption, and must individually file Form 1024 and reapply for tax exemption.

2019 Officer Training Seminar | 82

Gross receipts are considered to be normally less than $50,000 if the organization: 1.

2.

3.

Has been in existence for 1 year or less and received, or donors have pledged to give, $75,000 or less during its first taxable year; Has been in existence between 1 and 3 years and averaged $60,000 or less in gross receipts during each of its first two tax years Is at least 3 years old and averaged $50,000 or less in gross receipts for the immediately preceding 3 tax years (including the year for which the calculations are being made).

If annual gross receipts are normally more than $50,000, the organization must file Form 990 or 990-EZ. If an organization has gross receipts less than $200,000 and total assets less than $500,000, it may file form 990EZ. However, if either gross receipts or total assets are above those limits, Form 990 must be filed.

For purposes of filing requirements, gross receipts include: total contributions; gifts and grants; program service revenue; membership dues and assessments; gross investment income (including interest, dividends, gross rents, and other investment income); gross income from the sale of assets other than inventory; gross income from special fundraising events; gross sales net of return allowances; and any other revenue.

IRS regulations require that all tax-exempt organizations make both their Application for Exemption and 990’s for the last three years available for public inspection at their principal office and provide copies in response to written requests, subject to the payment of reasonable fees. There are substantial penalties for violation of these regulations.

2019 Officer Training Seminar | 83

Exempt Organization Business Income Tax Return (Form 990-T) An exempt organization may also be required to file Form 990-T if the organization’s gross income from business unrelated to the organization’s exempt purposes is $1,000 or more. The obligation to file Form 990-T is in addition to the obligation to file an Informational Return (Form 990). Unrelated business income tax (UBIT) is defined as gross income derived by an organization from any unrelated trade or business regularly carried on by it, and not substantially related to its exempt purposes. While the IRS considers many factors in determining whether the activity is unrelated trade or business, an important factor is the degree to which the activity unfairly competes with taxable businesses. Generally, the tax applied to unrelated business income does not apply to: Dividends B. Interest C. Royalties D. Rents (other than certain rents on property acquired with borrowed funds) E. Gains from sales of assets F. Member’s dues A.

The rules applicable to unrelated business income can be complicated, depending upon the nature and extent of your Posts activities. If you are unsure about your Post’s obligation to file a 990-T or report certain types of income, you are encouraged to consult with a tax professional concerning these important issues. 990-T’s are not subject to public disclosure.

2019 Officer Training Seminar | 84

Gambling/Bingo The Internal Revenue Service has been very active in recent years with respect to gambling activity by tax exempt organizations. This includes such things as pull tabs, machines, raffles, etc. Such activities may be subject to Unrelated Business Income Tax (UBIT) and may also be subject to the Federal Wagering Excise Tax and Federal Occupational Tax. The rules with respect to gaming income are also complicated and you should consult IRS Publication 3079 for details. You should also consult a professional tax advisor.

The Internal Revenue Code (IRC) contains a specific provision exempting Bingo proceeds from unrelated business income tax where state and local law permits such games to be carried on by non-profit organizations and these organizations do not compete with taxable entities. This exception applies to bingo games even though they are regularly carried on with paid workers.

Section 513 (f) of the IRC (defining unrelated trade or business) specifically provides: (f)

CERTAIN BINGO GAMES (1) In

general, the term ‘unrelated trade or business' does not include any trade or business which consists of conducting bingo games.

(2) Bingo Game Defined-For purposes of paragraph (1), the term ‘bingo game’ means any game of bingo (A) of a type in which usually (i) the wagers are placed (ii) the winners are determined (iii) the distribution of prizes or other property entry is made in the presence of all persons placing wagers in such game (B) the conducting of which is not an activity ordinarily carried out on a commercial basis, and (C) the conducting of which does not violate any state or local law.

The Internal Revenue Service has taken the position that the Bingo exemption applies only to regular Bingo and does not apply to “instant” bingo, pull tabs or other gaming, even if it is conducted during a Bingo session.

2019 Officer Training Seminar | 85

Department of the Treasury Bureau of Alcohol, Tobacco & Firearms Advisory If your Post operates a canteen or otherwise sells alcoholic beverages on a regular basis, the Post may be required to pay a federal Special Occupational Tax of $250 and obtain a Special Tax Stamp on or before July 1. Failure to pay the tax could result in a substantial fine. The law requires every retail dealer in liquors, other than a limited retail dealer, to file a special tax return (ATF Form 5630.5) and pay the special tax to the Bureau of Alcohol, Tobacco and Firearms. The term “limited retail dealer” includes a veterans organization making sales of distilled spirits, wine or beer on the occasion of any kind of entertainment, dance, picnic, bazaar or festival held by it, if the organization is not otherwise engaged in business as a dealer. The ATF generally takes the position that a “limited retail dealer” is one that occasionally serves alcoholic beverages in connection with an event but that a regularly conducted clubroom would not qualify. Title 27 CFR, part 194 contains the complete regulations concerning this tax. ATF has published a booklet, ATF P 5170.2, which addresses this issue. The booklet can be obtained from the District Director (Regulatory Enforcement), Bureau of Alcohol, Tobacco and Firearms for your region.

Warnings for VFW Posts 1.

Don’t assume your Post is exempt. Check with your Department to see if they have your Post under a group exemption. If not, obtain your own exemption.

2.

Know which section of the Internal Revenue Code your Post is exempt under and know what the requirements are to maintain the exemption.

3.

Remember that the Auxiliary is a separate organization. It may not be exempt under the Post exemption.

4.

If a Post has “social members”, the Post is not in compliance with the ByLaws and the Post may not be in compliance with the requirements for exemption under 501 (c)(19).

5.

Member documentation (such as member applications) should be maintained and up-to-date.

6.

Non reporting and non-payment of payroll taxes for Post employees not only puts your Post at risk with the IRS, but also puts the individual Post officers at risk.

7.

Become acquainted with what constitutes Unrelated Business Income and ensure it is reported properly and taxes are paid if required.

2019 Officer Training Seminar | 86

Payroll Taxes Tax exempt status does not relieve the Post of the obligation to file returns and pay federal and state payroll taxes (withholding, FICA, FUTA, etc.). If payments are being made to individuals for services rendered to the Post or any club room or any facility operated by the Post, it is likely that returns must be made and taxes paid. Failure to do so can result in severe tax consequences to the individual, the Post and responsible Post Officers.

Form 1099 – Misc Form 1099-Misc is used to report miscellaneous income for individuals and companies who have been paid $600 or more in non-employee service payments during a calendar year. If you paid $600 or more to a non-employee during the calendar year, you must send that person or company a 1099-Misc showing the total that you paid for that year. Do not send a 1099-Misc to an employee. That is what a W-2 is for. The 1099-Misc must be submitted to the payee by January 31 of the following year, and it must also be submitted to the Internal Revenue Service (IRS) by the end of February.

Examples of payments that must be reported on 1099-Misc include: • Income earned by an independent contractor, but not an employee.

• Fees, commissions, rents, or royalties paid.

• Payment for prizes, awards, or legal services.

Examples of payments that typically don’t require reporting on 1099-Misc include: • Payments to corporations. There are exceptions for medical care, and legal and attorney fees.

• Payments for merchandise.

• Payments to government agency or tax-exempt organizations.

• Scholarships and fellowships.

• Reimbursements made to employees under an accountable plan. The requirements of an accountable plan require that the payee must: o Establish the business purpose for the expenses. o Substantiate or document the expense claimed within a reasonable time period. o Return to the payor any amounts in excess of the substantiated expenses within a reasonable time period.

You may submit a 1099-Misc even if it is not required. If you are unsure whether a 1099-Misc should be issued, it is safer to issue the form. You need to be sure to obtain the Taxpayer Identification Number (TIN) from the company or individual performing the service. This could be an Employee Identification Number (EIN) or a 2019 Officer Training Seminar | 87

Social Security Number (SSN) depending on the type of company performing the service. It is recommended that you obtain the TIN before you make any payments to the contractor. Have them fill out Form W-9 before they begin their work.

The IRS can apply significant penalties for not filing or late filing. The penalty is $50 per form for each form that is not filed at all. If the IRS can show “intentional disregard” of the filing requirements or the accuracy of the information, the minimum penalty is $100 per 1099-Misc form.

Change in an Entity’s “Responsible Party” In an effort to ensure that the correct person is contacted when resolving a tax matter, the IRS imposes a requirement to report a change in the identity of the “responsible party” for any entity that has an employer identification number. An organization must report a change in its “responsible party” to the IRS on Form 8822-B within 60 days of the change. The IRS instructions define a “responsible party” as the person who has a level of control over, or entitlement to, the funds or assets in the entity, that as a practical manner, enable the individual, directly or indirectly to control, manage or direct the entity and the disposition of its funds and assets. You will also use Form 8822-B to notify the IRS if you change the business mailing address or physical business location. The form and instructions can be found on the IRS website at irs.gov.

IRS Publication 3386 The IRS has issued a very useful publication entitled Tax Guide for Veterans’ Organization, Publication 3386. It is highly recommended that you obtain a copy and consult it when questions arise concerning your Posts’ tax obligations. A copy can be downloaded from the IRS website at www.irs.gov/pub/irs-pdf/p3386.pdf

2019 Officer Training Seminar | 88

2019 Officer Training Seminar | 89

Quartermaster Guide to Dues Processing

2019 Officer Training Seminar | 90

Table of Contents Quartermaster Guide to Member Services Online Membership System..........................................................................3 - 8 Annual Membership Dues...........................................................................9 - 10 Life Membership Dues................................................................................11 - 16 Legacy Life Membership.............................................................................17 - 19 Data Entry ...................................................................................................20 - 21 Important Information...................................................................................22 - 23 Contact Us………………………………………………………….…………….24 VMail............................................................................................................25 - 26

2019 Officer Training Seminar | 91

Online Membership System (OMS)

OMS is a quick and easy way for you, as the Post Quartermaster, to handle all reporting of membership to National Headquarters as well as maintain information on members of your Post. We encourage you to log in and start using this function today. Listed below are instructions on how to take advantage of this program.

How to create an account using ID.me 1. Go to our website www.vfw.org and click login.

2019 Officer Training Seminar | 92

Once you click login the box below will appear. Go to Sign in with Troop ID

You will be prompted to sign in to your ID.me account. If you do not have an ID.me account, you can also create one by going to the link sign up for an account.

2019 Officer Training Seminar | 93

Follow the instructions for completing the ID.me account set up.

*A newly appointed Quartermaster utilizing the ID.me login will not be required to request a pin number for account recognition.

A newly appointed Quartermaster who does not utilize the ID.me login should follow the below instructions for setting up their Quartermaster Tools.

1. When logging into OMS, a newly appointed Quartermaster will receive the below message asking them to Request a new Quartermaster PIN number.

2019 Officer Training Seminar | 94

After you have requested your new Quartermaster PIN number, you will receive a message stating that your request has been successfully processed and your new PIN number will be mailed to you within 10 business days.

2. The last step in setting up your Quartermaster OMS account will be to verify your Quartermaster PIN number.

3. After you have verified your PIN number, OMS will refresh and provide you with your Quartermaster Tools. Note: PIN number is only used once.

2019 Officer Training Seminar | 95

Online Reports

MMJ Online – the Monthly Maintenance Journal is archived and contains the last 12 months of reports. This report provides the quartermaster with 3 pieces of information: 1. any maintenance done on your members during the specified period 2. the count of annual members processed during this time 3. the remittance amount due to the Post per member and total.

Life Member Payout – the Life Member Payout report is archived and contains payout information for several years. This report details the Post payout by plan type, membership number and name, payment amount per member and total.

Legacy Life Member Payout - the Legacy Life Member Payout report is archived and contains payout information for several years.

This report details the Post payout by Legacy level, membership number and name, payment amount per member and total.

MemStats (Membership Statistics) - the MemStats report represents the numeric count of all payments processed and credited to your Post, District or Department for the current dues year.

2019 Officer Training Seminar | 96

Post Query – this area provides the Post Quartermaster with three different sources of information.

1. The Memstat Counts allows the Quartermaster to reconcile the total count credited to the Post. This is achieved by clicking each blue numeric total shown below each column heading.

2. The Post Counts is a current register of active post members.

This report does not list deceased members or cancelled memberships. Any of these could have paid dues and been credited to your post for the current dues year prior to their inactivation. You may obtain detailed information by clicking the blue numeric total below each column heading.

3. The Unpaid section breaks your unpaid membership down by length of time and reflects deceased members. You may obtain detailed information by clicking the blue numeric total below each column heading.

Accounting Report – provides detailed information on remittance payments made to the Post for annual dues.

2019 Officer Training Seminar | 97

Annual Membership Dues

Annual Membership Application The VFW membership application is an important tool for any Quartermaster. This form is used to transmit new or former members, life membership and installment life membership requests or to transmit a paying or non-paying transfer.

A Quartermaster can renew an annual member by using OMS as follows: Click on Post QM Services, then Renew Members. You can select a Single Renewal or Multiple Renewals. Note: For Multiple Renewals select the year and then select the members that you would like to renew.

You may also submit a membership by mail using a VFW membership application.

Membership applications are available at https://www.vfw.org//media/vfwsite/files/my_vfw/training-andsupport/membership/membershipapplication.pdf?la=en or can be requested from your Department Headquarters or the membership department at VFW National.

Prior to submitting, please ensure this form is signed by the Quartermaster.

If it is unsigned, it will not be processed but returned to the Post.

2019 Officer Training Seminar | 98

For our members’ convenience, acceptable methods of payment are checks, money orders, American Express, Discover, MasterCard and Visa credit cards.

Complete the form by providing full and accurate member details.

Incomplete forms will be returned for further information.

Indicate whether the member is new, a former member or is a 2. transferring member.

Provide the recruiter’s name and membership card number, if 3. applicable.

Check the membership type which indicates if the member is being 4. transmitted as an annual member, life member or enrolling in the life membership installment plan.

Under the membership type, a member can opt to enroll in AutoPay 5. for annual dues or for the life membership installment plan.

If member dues are being paid by credit card, please complete the 6. area provided for credit card authorization. The credit card holder’s signature is required.

The top copy of the membership application is for National 7.

Headquarters use and should accompany the Post Quartermaster Transmittal Summary Form (PQMT-01).

A temporary receipt (which is found on the Post’s copy) is given to the 8. member.

Retain second copy of the membership application form for your Post 9. records.

1.

Membership application forms forwarded with a Post check should only include the National and Department dues amount. The Post should retain its portion of the dues payment.

Do not forward new member admission fee to National Headquarters.

11.

The Post Quartermaster should transmit the admission fee to their Department Headquarters. If the fee is received at National Headquarters, it will be considered a payment overage.

10.

2019 Officer Training Seminar | 99

Life Membership

Anyone eligible for VFW membership also has the option of becoming a life member. By opting for life membership, individuals can save a significant amount compared to renewing annually.

The life member fee is determined using the applicant’s attained age as of Dec. 31 of the calendar year in which the application is submitted.

ATTAINED AGE BY DEC 31 Through Age 30 31-40 41-50 51-60 61-70 71-80 81+

LIFE MEMBER FEES $425.00 $410.00 $375.00 $335.00 $290.00 $225.00 $170.00

A Quartermaster can convert a member to life by using OMS as follows: 1.

Click on Post QM Services, then Convert to Life and enter the members name or card number.

2019 Officer Training Seminar | 100

Life Membership Application You may also submit a life membership by mail using a VFW membership application.

1.

Complete the VFW membership application.

2.

Forward the top copy of the membership application, along with the full fee, to VFW National Headquarters.

3.

The full fee is required for processing. DO NOT deduct any annual dues paid.

4.

Retain the bottom copy of the completed membership application for your Post records.

Life Membership Installment Plan The life membership installment plan allows a new member, or current annual member to obtain a life membership by paying in installments.

A prospective member or a current annual member can join this plan, at any time of the year, by making an initial payment of $45.00. This $45.00 keeps the member in good standing during the installment period and is not deducted from the life membership fee. After the initial payment, the member will have 11 monthly payments remaining.

The member may choose to receive a monthly invoice by mail or they may sign up for AutoPay. If the member elects the AutoPay option, they will not receive a monthly invoice by mail. Instead, the payments will be automatically deducted from the debit/credit card or bank account provided until balance is paid in full.

While paying on the installment plan, the member will receive an annual membership card. Once the life membership is paid in full, the member will be issued their life membership card.

2019 Officer Training Seminar | 101

Life Membership Fee Schedule Attained Age on 12/31

One Time Payment

12-Month Payment Plan $45 first payment Plus 11 payments of

18-30

$425.00

$38.64

31-40

$410.00

$37.27

41-50

$375.00

$34.09

51-60

$335.00

$30.45

61-70

$290.00

$26.36

71-80

$225.00

$20.45

81 and over

$170.00

$15.45

Installment Life Membership Application 1.

The member should complete the VFW membership application indicating life membership installment plan.

2.

If the member chooses to have payments automatically deducted from an account, they should check the appropriate box on the membership application.

3.

Forward the application (top copy) and the $45 payment (check or credit card), to the Member Service Center at VFW National Headquarters.

4.

If paying with credit card, be sure to provide the expiration date and the amount of the payment. The form must be signed by the applicant in order to authorize any credit card payment.

5.

Upon processing of the installment life membership application, a welcome letter will be sent to the member.

6.

Invoices will be mailed monthly from National Headquarters directly to those members not enrolled in AutoPay. Note: Quartermasters cannot process an installment membership application using OMS. However, they can advise the member to create an

2019 Officer Training Seminar | 102

OMS account and the member can utilize the installment plan under their login.

Example - Membership Application

2019 Officer Training Seminar | 103

Post Continuous Transmittal Form This form is used when the Post has one or multiple annual members to submit by mail. This form is not to be used to report transfers or new members 1.

Forward the completed form with payment to VFW National Headquarters.

2.

Indicate your Post number and Department on the upper right side of the form.

3.

List the membership number and the name of each member being submitted.

4.

Only list the members address if it is different than what is on record.

5.

List recruiter information if applicable.

6.

Indicate on the bottom of the form the total amount being remitted

This form should not be used to transmit new members, transferring members or life membership. It is only used for transmitting annual members of your post.

2019 Officer Training Seminar | 104

Post Quartermaster Transmittal Summary Form (PQMT01) This form is a tool to assist a Post Quartermaster in correctly balancing a membership transmittal.

1.

Indicate your Post number and Department on the form.

2.

Record the number of members being submitted and multiply the dues amount for the total.

3.

In the event there are questions or processing issues regarding the transmittal, please provide a valid phone number and email address so you may be reached. Include the top copy of the form with your membership transmittal and payment.

4.

The 2nd copy should be retained for the post records.

2019 Officer Training Seminar | 105

Legacy Life Membership The Legacy life membership program enables VFW life members to leave a lasting impression on our great organization. You may also purchase a Memorial Legacy in the name of a deceased VFW life member to help future generations know and remember their sacrifice and contributions. The membership will endow additional income, made in the member’s name, that will provide a stable financial foundation for your Post and VFW overall.

The Memorial Legacy option allows for a Legacy membership to be purchased in the name of a deceased life member. Deceased Legacy members can also have their level of Legacy membership upgraded, as long as their existing Legacy membership had not been paid out as a one-time endowment. To purchase a Memorial Legacy life membership, payment must be sent in full for the desired Legacy level (there is no installment option for Memorial Legacy membership). In addition to the members information as requested on the Legacy membership form, it is also required that we receive the name and address of the person who will be receiving the Legacy kit, as well as the person to be recognized as purchasing the membership. The full Legacy kit, including an additional certificate of recognition to the purchasing party will be sent out to the address that is provided.

2019 Officer Training Seminar | 106

Legacy Life Membership Application 1.

Select from three categories of membership: Gold, Silver or Bronze, each offering its own package of exclusive benefits. A life member can upgrade to another level at any time by paying the difference in cost between the two levels.

2019 Officer Training Seminar | 107

2.

Installment options are also available for Legacy life membership by making four equal payments. The first payment must accompany the application and be equal to one- fourth (Bronze $100, Silver $200, Gold $300) of the level being purchased. The remaining balance will be billed quarterly by VFW National Headquarters. An automatic payment option is also available.

TOTAL 4 PAYMENTS OF 4 PAYMENTS BRONZE

$400

$100

SILVER

$800

$200

GOLD

$1200

$300

3.

On the enrollment form, be sure to mark whether the member wants a one-time endowment payment or to continue the annual endowment. a.

In the case of a one-time endowment, the principle amount of the Legacy will be paid in equal amounts to your Post, Department and the National organization, as applicable, upon the member’s death. b.

With the annual endowment, the Legacy level payment will continue annually after the member’s death.

2019 Officer Training Seminar | 108

Data Entry

MEMBER CHANGE REQUEST (MCR) FORM The MCR form should be used to report changes for both annual and life members: 1.

Report name and address changes. Note: Change of a member’s address to the Post address is NOT acceptable. Legal name changes must be accompanied by a copy of the court decree.

2.

Report a members’ death.

3.

Request life, continuous or non-paying post transfers. Transfer requests require the Quartermaster signature. If no signature or improper signature is received, it will be returned to the Post.

4. Request replacement life or annual membership cards.

2019 Officer Training Seminar | 109

POST TRANSFER-MEMBER DECLARATION (PT-MD) FORM When a member wishes to transfer to another Post, this form will need to be completed. This declares that the transferring life or annual member owes nothing nor has any pending charges in the former Post.

This form is to be kept ON FILE AT THE POST and is NOT forwarded to Department or National Headquarters.

2019 Officer Training Seminar | 110

Important Information

1.

Monthly cut-off is completed the last business day of each month.

All in house dues renewal payments are processed. Since new, reinstated and transfer members may take up to 10 business days for processing, those not completed will be rolled into the next cut-off period. Payments received after those dates are rolled into the next month.

2.

Annual Dues - payments are made to Posts by electronic deposit only. These are paid monthly for annual memberships.

3.

Life membership – payments are made 3 times each membership year in September, January and July. These payments are only made to Posts by electronic deposit.

4.

Life and annual membership cards are mailed directly to the member. If a members’ address is listed at VFW National Headquarters as undeliverable, no membership card will be printed. If a membership card is returned by the Post Office as undeliverable, the members’ information will show on the online Post Query in red.

5.

Duplicate payments for annual dues, received from the member or the post, will be processed and extend the membership “Paid Thru Date.”

6.

To replace a lost or damaged annual or life member card, you may go online to the VFW website at www.vfw.org or call toll free 1-833-VFWVETS 1-833-839-8387 7.

Aluminum life member cards are available for VFW life members only and may be purchased through the VFW Store. Personal and post information is engraved, rather than stamped and is included in the price of the card. Caution: these cards can set off metal detection alarms. Be sure to include your name, life membership number and your VFW post number. Life membership will be verified prior to production of this card.

The cost is $10 plus S&H. To purchase an aluminum life member card, contact the VFW Store at 1-800-821-2606 or order online at www.vfwstore.org

2019 Officer Training Seminar | 111

8.

Life member installment enrollees whose account goes past 120 days without payment will be removed from the installment plan. Previous payments will be left on the members account to be applied towards future annual dues.

9.

A life member having an “Undeliverable” status for a minimum of one (1) year and the membership record indicates age 80 or older, will have their status changed to “Inactive.” Based on this procedure, please make every effort to obtain and forward a current address for your members that are reported as “Undeliverable.”

A Quartermaster has both the fiduciary and ethical obligation to their post, department and national organization to insure every deceased member (annual and life) is purged from the post or department roster in a timely manner.

Note: Change of a member’s address to the post address is not accepted.

2019 Officer Training Seminar | 112

Contact Us

Annual and Life membership payments should be sent to: VFW National Headquarters Member Service Center 406 W. 34th Street Suite 316 Kansas City, MO 64111 Toll free number: 1-833-VFW-VETS or 1-833-839-8387 Bernard K. Hill, Director Direct: 816-968-2794 barney.hill@vfw.org Ken Romine, Associate Director, Member Service Center Direct: 816-968-1168 Kromine@vfw.org Inquiries regarding dues please email msc@vfw.org Name and address corrections should be sent to: VFW National Headquarters Member Service Center 406 W. 34th Street Suite 316 Kansas City, MO 64111

2019 Officer Training Seminar | 113

VMail

National Headquarters offers a method of communication called VMAIL. This service provides email capability designed “For exclusive use of the VFW.� There is no cost and it is easy and safe to use.

VMAIL is an electronic email system designed specifically for the exclusive use of VFW posts, departments and National, which makes it safe from spam, viruses and the other plagues of an open system. VMAIL can revolutionize the way we communicate in our organization. To obtain your user name and password, contact the Member Service Center at msc@vfw.org or call toll free 1-833-VFW-VETS, 1-833-839-8397 any business day.

Probably not every Post has a computer with an internet connection but there is a member of every Post who does and would be willing to use that connection to share information distributed through VMAIL. Follow the simple instructions below to access VMAIL. Access VMAIL through OMS 1.

2.

Login to your online account You will find the Username and Password on the welcome screen

2019 Officer Training Seminar | 114

3.

Click the blue script next to VMAIL above the Username and Password 4.

Enter the User and Password and Submit

Please note, all Post VMail addresses are entered as postxxxx@vfw.com (ex. post1234@vfw.com).

All Department VMail addresses are the two letter state abbreviation (ex. Department of Missouri would be mo@vfw.com .

•

•

You may reach National Headquarters by emailing info@vfw.org.

Remember, you may only email through the VMail system with those addresses ending in vfw.org or vfw.com.

•

Access VMAIL through the web: 1. Go to www.vfw.com 2. Enter your User Name and Password.

3. Click the Submit button.

2019 Officer Training Seminar | 115

Quartermaster Guide to Cross of Malta & Logo Usage

2019 Officer Training Seminar | 116

Cross of Malta

®

The Veterans of Foreign Wars of the United States adopted for its symbol the Cross of Malta, which has a heritage of honor, duty, sacrifice and courage that dates back to the 11th century.

Each design aspect of VFW’s Cross of Malta symbolizes something special. The Great Seal of the U.S. contains a modified scroll from “E Pluribus Unum” (Out of many, one) to “Pro Deo Pro Patria” (For God For Country) together with the cross and radiating rays symbolize the character, vows and purposes distinguishing VFW as an order of warriors who have traveled far from home to defend sacred principles. Its eight points represent the beatitudes prescribed in the Sermon on the Mount: Blessed are the poor in spirit, the meek, the pure, the merciful, the peacemakers; blessed are they who mourn, seek righteousness and are persecuted for righteousness’ sake. VFW added the sun’s rays between the eight points and the cross. These emphasize the vigor and warmth with which the present-day brotherhood is pledged to defend the nation and to extend its mercy. Superimposed over the cross is the American eagle—the sacred symbol of a proud nation and people. While the Maltese Cross has religious origins and was used by the crusading Knights of St. John as a battle standard centuries ago, it is equally relevant today as a symbol of all those battling for noble ideals.

2019 Officer Training Seminar | 117

The Cross of Malta trademark was issued June 9, 1931. Pursuant U.S.C. Title 36, Chapter 7A, Sections 111-120, the Veterans of Foreign Wars of the United States has the exclusive right to the use of its name and the sole exclusive right to the use of the emblem and badges adopted by the corporation. Additionally, the Veterans of Foreign Wars of the United States has registered the precise logo appearing on your merchandise with the United States Patent Office. Finally, it is a federal offense to use the name or emblems of a federally chartered veteran’s organization. See Federal Criminal Code, U.S.C.A., Title 18, Section 705.

The 115th National Convention approved a change to the National By-Laws clarifying the approval necessary for the use of the name “Veterans of Foreign Wars of the United States,” and any associated logos or emblems.

While the VFW’s name, emblem and other marks continues to be protected by law, the amended By-Laws (Sec. 801, 803, and 805) now specifically require written consent by the VFW’s Quartermaster General for the manufacture and use of those marks.

Departments and Posts are authorized to use the VFW name, logos, or emblems for printed or digital use for VFW activities, such as the creation of brochures for membership drives, Post events and other community outreach efforts, and do not need to submit a request form. Current logos for non-commercial use may be obtained from the VFW Communications Department by emailing Communications@vfw.org.

The VFW Store and its licensed vendors are the only authorized sources to use the VFW name and Cross of Malta on apparel, caps, and other merchandise. The first line of contact for merchandise is the VFW Store. The VFW Store can assist with certain custom items even though they are not in the catalog. Visit the VFW Store online at www.vfwstore.org or call 1-800-821-2606. If the VFW Store is unable to assist, use the attached form to request authorization to use a third party vendor.

2019 Officer Training Seminar | 118

If requesting items that cannot be procured by the VFW Store or its licensed vendors, complete the attached form in its entirety and submit to the Quartermaster General’s Office prior to production.

Please allow amble time to process your request.

The right to use the VFW marks is the “exclusive right” of the VFW of the United States and is not transferable. This means that any authorizations to use the VFW marks can only be granted by written approval by VFW’s Quartermaster General. For instance, if a VFW Post wants to use the VFW name on a website, it may continue to do so through the use of the materials provided by the VFW Communications Department. If, however, a VFW Post wants to partner with a business and that business wants to use the name “VFW” on advertising, then permission to use the VFW name must come from the Quartermaster General. If the Quartermaster General has not granted written permission to use our name or marks, then it is a violation of law.

2019 Officer Training Seminar | 119

VFW Trademark Authorization Request Date: ____________________________________________________ Instructions:  Departments and Posts are authorized to use the VFW name, logos, or emblems for printed or digital use for VFW activities, such as the creation of brochures for membership drives, Post events and other community outreach efforts, and do not need to submit this form. Current logos for non-commercial use may be obtained from the VFW Communications Department by emailing Communications@vfw.org.  The VFW STORE and its licensed vendors are the only authorized sources to use the VFW name and Cross of Malta on apparel, caps and other merchandise. Your first line of contact for merchandise is the VFW STORE. The VFW STORE can assist with certain custom items even though they are not in the catalog. Visit the VFW STORE online at www.vfwstore.org or call 1-800-821-2606. If the VFW STORE is unable to assist, you may use this form to request authorization to use a third party vendor.  If requesting items that cannot be produced by the VFW STORE or its Licensed Vendors, complete this form in its entirety and submit to the Quartermaster General’s Office prior to production. Please allow ample time to process your request.

I request written permission to use the following emblem and/or name exclusively for the purpose listed below:  ‘Veterans of Foreign Wars of the United States’ Name  ‘Veterans of Foreign Wars, U.S.’ Name  ‘VFW’ Acronym  Other: ______________________________________

 ‘Veterans of Foreign Wars of the U.S.’ Name  ‘Veterans of Foreign Wars’ Name  VFW Cross of Malta

Item and Reason for Use:_____________________________________________________________________________ When:________________________________________

Where:_______________________________________

Quantity:______________________________________

Use of Proceeds:________________________________

Color Version (1 color, 2 color, full color):_____________

File Format (jpg, tif, pdf):_________________________

VFW Information

Producing Company Information

_____________________________________________

_____________________________________________

Dept/District/Conference/Post

Company Name

_____________________________________________

_____________________________________________

Contact Name and Title

Contact Name

_____________________________________________

_____________________________________________

Address, City, State & Zip

Address, City, State & Zip

_____________________________________________

_____________________________________________

Email

Email

_____________________________________________

_____________________________________________

Phone Number

Phone Number

Office Use Only Approved?  Yes  No Date__________ State__________

I understand that any use of the VFW Emblem and/or VFW name requires prior written permission from the Quartermaster General of the Veterans of Foreign Wars of the United States. I understand that the use of the VFW Emblem and VFW name are the exclusive rights of the Veterans of Foreign Wars of the United States and any unauthorized use is a violation of federal law. I understand that the authorization, if given, may not be transferred and is subject to revocation at any time.

Please return completed form to: _______________________________________________ Quartermaster General Signature VFW National Headquarters 406 West 34th Street, 11th Floor _______________________________________________ Kansas City, MO 64111 Printed Name & Title E-mail: qmgeneral@vfw.org Fax: (816) 968-1189 2019 Officer Training Seminar | 120

VFW Auxiliary Trademark Authorization Request Date: ____________________________________________________ Instructions:  Departments and Auxiliaries are authorized to use the Auxiliary name, logos, or emblems for printed or digital use for Auxiliary activities, such as the creation of brochures for membership drives, Auxiliary events and other community outreach efforts, and do not need to submit this form. Current logos for non-commercial use may be obtained from the VFW Auxiliary at mzinn-sanchez@vfwauxiliary.org.  The VFW STORE and its licensed vendors are the only authorized sources to use the VFW Auxiliary name and emblem on apparel, caps and other merchandise. Your first line of contact for merchandise is the VFW STORE. The VFW STORE can assist with certain custom items even though they are not in the catalog. Visit the VFW STORE online at www.vfwstore.org or call 1-800-821-2606. If the VFW STORE is unable to assist, you may use this form to request authorization to use a third party vendor.  If requesting items that cannot be produced by the VFW STORE or its Licensed Vendors, complete this form in its entirety and submit to the Quartermaster General’s Office prior to production. Please allow ample time to process your request.

I request written permission to use the following emblem and/or name exclusively for the purpose listed below:  ‘Veterans of Foreign Wars of the United States Auxiliary’ Name  Veterans of Foreign Wars of the United States Auxiliary Cross of Malta  Other: _________________________________________________________ Item and Reason for Use:_____________________________________________________________________________ When:________________________________________

Where:_______________________________________

Quantity:______________________________________

Use of Proceeds:________________________________

Color Version (1 color, 2 color, full color):_____________

File Format (jpg, tif, pdf):_________________________

VFW Information

Producing Company Information

_____________________________________________

_____________________________________________

Dept/District/Conference/Aux

Company Name

_____________________________________________

_____________________________________________

Contact Name and Title

Contact Name

_____________________________________________

_____________________________________________

Address, City, State & Zip

Address, City, State & Zip

_____________________________________________

_____________________________________________

Email

Email

_____________________________________________

_____________________________________________

Phone Number

Phone Number

Office Use Only Approved?  Yes  No Date__________ State__________

I understand that any use of the VFW Auxiliary Emblem and/or VFW Auxiliary name requires prior written permission from the Quartermaster General of the Veterans of Foreign Wars of the United States. I understand that the use of the VFW Auxiliary Emblem and VFW Auxiliary name are the exclusive rights of the Veterans of Foreign Wars of the United States and any unauthorized use is a violation of federal law. I understand that the authorization, if given, may not be transferred and is subject to revocation at any time.

Please return completed form to: _______________________________________________ Quartermaster General Signature VFW National Headquarters 406 West 34th Street, 11th Floor _______________________________________________ Kansas City, MO 64111 Printed Name & Title E-mail: qmgeneral@vfw.org Fax: (816) 968-1189 2019 Officer Training Seminar | 121

RECRUITING JUST GOT EASIER The VFW Membership Department has everything you need to make your membership efforts successful at little or no cost.

Phone: 1.888.JOIN.VFW (564-6839) Email: membership@vfw.org

2019 Officer Training Seminar | 122

rev. January 2019

RECRUITING AND TRAI Membership Applications This two-part carbonless form is necessary for recruiting and reporting new members.

YOUR MEMB ERSHIP MAKES IT HAPPEN. WE’RE THE VFW. WE’RE VETERANS LIKE YOU. AND WE’RE HERE FOR YOU.

• Qualifi ed • Legislativ service officers • Emergen e support for to assist with veter VA • Exclusivecy financial assis ans on Capi claims • Thousand benefits for VFWtance for fami tol Hill lies of s of VFW members veterans Post

Place Stamp Here

s for veter All pos ans and sibl their fami have join e because of lies veteran ed the s VFW’s mission like you who to prove that

Contact us today!

Name: Address: City: E-mail:

State:

ZIP:

Post _______ is waiting to hear from you!

We meet every ______________ at the locatio below: n

Or contact us

at:

GENERATIONS OF SERVICE Learn about the VFW

and what WE can do for

YOU

YOU serv ed YOU belo . ng

The VFW

here. is for Y

OU.

Women Veterans Brochure This brochure highlights the benefits that come along with being a VFW member along with personal stories from our female members. Let them know that they served - they belong!

Door Hanger Self-Mailers These are an exciting way to spread the word about VFW and garner new leads.

Includes veterans benefit information, a reply card, and die-cut slots for a Post business card.

VFW Eligibility Fold-Up Poster This 33” x 22” world map is the perfect addition to membership recruiting booths. Qualifying medals and badges are pictured along with space for your Post contact information.

Membership Recruitment Brochure

Priority Goals Brochure Learn about what the VFW is doing and has accomplished in Washington, to include a list of the many veteranrelated bills our influence on Capitol Hill has helped to pass.

Take Pride Flyers Learn about all the medals which qualify veterans to join the VFW! The flyers include full-color images and the history of all qualifying campaign medals from WWII to the present day.

VFW Table Cover Bring attention to your recruiting booth with this cloth table drape, available in 6’ and 8’ sizes. Multiple colors available through the VFW Store by calling toll-free 1.800.821.2606 or by visiting www.vfwstore.org.

Member Benefits Brochure Show prospective and current members all the amazing benefits that come with their membership.

These brochures include info about insurance and other programs for our members.

Legacy Life Brochure Leave a lasting legacy by upgrading your life membership to a bronze, silver or gold Legacy Life Membership.

With a new and distinctive full-color design and updated information, this brochure is an essential part of any recruiting campaign, with info on the VFW as well as an application.

2019 Officer Training Seminar | 123

For Office Use Only

Order #

2019-2020

Date

VFW Store

Name CCB

406 W. 34th Street - Kansas City, Missouri 64111 Website - www.vfwstore.org - Customer Call Center 1-800-821-2606 - Fax - 816-968-1196 DATE: SHIP TO:

Check Amt. Cash

BILL TO: Must match credit card billing address.

POST #

DEPT

POST #

DEPT

Member #

CUSTOMER NAME

Member #

CUSTOMER NAME First

M.I.

Last

STREET ADDRESS

First

M.I.

Last

STREET ADDRESS

(Avoid using P.O. Box number)

CITY

STATE

ZIP

CITY

STATE

HOME PHONE

HOME PHONE

BUS. PHONE

BUS. PHONE

E-MAIL ADDRESS

E-MAIL ADDRESS

Stock Number

Quantity

4261 4003 4002 3472 3473

Catalog Description of Merchandise

Price

VFW Recruiting Kit Post Starter Kit Post Charter Kit 6’ VFW Black Table Cover 8’ VFW Black Table Cover

ZIP

Totals

$38.50 $55.00 $288.00 $180.00 $250.00 Total for Merchandise Ordered Missouri Resident Only – Add 8.6% Tax Shipping & Handling Balance Due from Previous Order Be Sure to Show Invoice No.

Orders may be faxed to (816) 968-1196 when using a credit card.

When orders are faxed - To avoid duplication, PLEASE DO NOT MAIL IN ORIGINAL ORDER.

SHIPPING & HANDLING Up to $10.00 Add $4.00 $10.01 to $25.00 $7.00 $25.01 to $50.00 $9.00 $50.01 to $75.00 $11.00 $75.01 to $100.00 $13.00 $100.01 to $200.00 $15.00 $200.01 to $300.00 $17.00 $300.01 & Over $21.00 Prices effective through 8-31-18

Credit Card Number:

Expiration Date:

Total Amount $

/

For your protection, do not send cash or stamps. Make check or money order payable to Veterans of Foreign Wars of the U.S.

Signed

Money Order No.

Post Check No. 2019 Officer Training Seminar | 124

Revised 1/2018

Member Number:

Member Number:

30 Day Temporary Card

30 Day Temporary Card

Member Name

Valid until

Member Name

Valid until

30 days from approval

Post Quartermaster:

Post Quartermaster:

VFW Post:

print / signature

Member Number:

30 Day Temporary Card

30 Day Temporary Card Member Name

Valid until

30 days from approval

Post Quartermaster:

Member Number:

30 Day Temporary Card

30 Day Temporary Card Member Name

Valid until

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

Member Number:

Member Number:

30 Day Temporary Card

30 Day Temporary Card

Member Name

Member Name

Valid until

30 days from approval

Post Quartermaster:

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

VFW Post:

print / signature

Member Number:

Member Number:

30 Day Temporary Card

30 Day Temporary Card

Member Name

Member Name

Valid until

30 days from approval

Post Quartermaster: print / signature

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

Valid until

VFW Post:

print / signature

Member Number:

Member Name

Valid until

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

Valid until

VFW Post:

print / signature

Member Number:

Member Name

Valid until

30 days from approval

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

VFW Post: 2019 Officer Training Seminar | 125

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

2019 Officer Training Seminar | 126

Member Number:

Member Number:

30 Day Temporary Card

30 Day Temporary Card

Member Name

Valid until

Member Name

Valid until

30 days from approval

Post Quartermaster:

Post Quartermaster:

VFW Post:

print / signature

Member Number:

30 Day Temporary Card

30 Day Temporary Card Member Name

Valid until

30 days from approval

Post Quartermaster:

Member Number:

30 Day Temporary Card

30 Day Temporary Card Member Name

Valid until

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

Member Number:

Member Number:

30 Day Temporary Card

30 Day Temporary Card

Member Name

Member Name

Valid until

30 days from approval

Post Quartermaster:

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

VFW Post:

print / signature

Member Number:

Member Number:

30 Day Temporary Card

30 Day Temporary Card

Member Name

Member Name

Valid until

30 days from approval

Post Quartermaster: print / signature

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

Valid until

VFW Post:

print / signature

Member Number:

Member Name

Valid until

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

Valid until

VFW Post:

print / signature

Member Number:

Member Name

Valid until

30 days from approval

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

VFW Post: 2019 Officer Training Seminar | 127

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

2019 Officer Training Seminar | 128

Member Number:

Member Number:

30 Day Temporary Card

30 Day Temporary Card

Member Name

Valid until

Member Name

Valid until

30 days from approval

Post Quartermaster:

Post Quartermaster:

VFW Post:

print / signature

Member Number:

30 Day Temporary Card

30 Day Temporary Card Member Name

Valid until

30 days from approval

Post Quartermaster:

Member Number:

30 Day Temporary Card

30 Day Temporary Card Member Name

Valid until

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

Member Number:

Member Number:

30 Day Temporary Card

30 Day Temporary Card

Member Name

Member Name

Valid until

30 days from approval

Post Quartermaster:

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

VFW Post:

print / signature

Member Number:

Member Number:

30 Day Temporary Card

30 Day Temporary Card

Member Name

Member Name

Valid until

30 days from approval

Post Quartermaster: print / signature

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

Valid until

VFW Post:

print / signature

Member Number:

Member Name

Valid until

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

Valid until

VFW Post:

print / signature

Member Number:

Member Name

Valid until

30 days from approval

30 days from approval

Post Quartermaster:

VFW Post:

print / signature

VFW Post: 2019 Officer Training Seminar | 129

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

Instructions for Quartermasters:

Instructions for Quartermasters:

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For New Members: Once the member’s dues are collected and their application has been approved and processed, issue this card to them, indicating “NEW” in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

For Renewing Members: Once the member’s dues are collected, issue this card to them, writing their member number in the MEMBER NUMBER block. Inform them that they will receive their permanent card within 10-15 business days.

2019 Officer Training Seminar | 130

Veterans of Foreign Wars of the United States www.vfw.org 2019 Officer Training Seminar | 131

Trustees Guide for Proper Audit

2019 Officer Training Seminar | 132

2019 Officer Training Seminar | 133

Reviewed and Revised 20150629 Administrative Operations

Trustees Guide The Post Trustee is an elected auditor – a person tasked to routinely examine accounts and accounting records, compare the charges with the vouchers, verify balance sheets and income items, and state the result in order to ensure that all disbursements are in line with the By-Laws and that all disbursements have been made with prior approval of the Post. Trustees play a vital role in ensuring the funds of the Post are audited and accounted for accordingly.

Post Trustees are primarily the watchdogs of the Post funds. They make certain no one has their fingers in the till and the assets of the Post are safeguarded and protected.

Equally important should be the prevention of fraud. Where funds are guarded carelessly or poor record keeping is in place, the Trustee should call attention to this and make every effort to correct it. The Trustees duties extend to all operations of the Post: their audits must cover all activities, including the club rooms, the bar, bingo, or any other source of income or financial transactions.

Post Trustees • • • •

Serve a three year term.

Cannot serve on any committee that handles Post funds.

Exist to hold all parties handling funds accountable.

Report all audit findings to the Post membership.

Trustees Audits MUST

• • • •

Be completed every quarter.

Extend to every operation of the Post.

Highlight irregular banking practices.

Be reported to the Post membership with any found discrepancies.

2019 Officer Training Seminar | 134

Trustees Scope The Trustees do not have any authority over the management of the Post Home, nor is property held in their name in an incorporated Post. They cannot serve on any committee having to do with the handling of Post funds, and cannot therefore serve as members of the House Committee, bingo committee, etc. There is nothing to keep a Trustee from serving as a volunteer worker or in an appointive capacity where Post funds are not handled.

They are elected to three year terms to make certain that they do not all represent one "clique" which might happen to gain control for one year.

Use of Paid Accountants Many Posts employ a private firm of accountants for the purpose of an audit.

This is to be encouraged rather than discouraged as an audit by a certified public accountant will usually pay for itself in the improvements which will result. In these cases, the auditor reports to the Trustees and the Trustees make certain that the audit is conducted correctly.

Regardless of the size of the Post, a quarterly audit is mandatory. Failure to conduct one may result in the cancellation of the Post Quartermaster bond and will take away all voting privileges at Conventions. If the Trustees do not function in a proper manner, the Commander may deem it an emergency situation and appoint an auditing committee on their own initiative.

If You See Something, Say Something!

The purpose of the audit is twofold. It will reveal a shortage before it gets too large, and is the most successful preventative of fraud. Remember, when conducting an audit, you are an independent reviewer and nobody's friend!

Review all transactions with suspicion and give no one the benefit of the doubt. You can be friends again later, but right now you believe only what can be proven.

2019 Officer Training Seminar | 135

Report it!

If the books are not kept in an efficient manner; if they cannot be audited because of lack of records; or if you find definite discrepancies, report it to the Post. Don't just sit back and refuse to sign the audit. If the Post fails to act in order to correct deficiencies, immediately inform the Department for further guidance.

Remember - The Trustees do not tell the Post or the Quartermaster how to run their business, they just make certain that everything is on the up-and-up.

A number of dishonest Post Quartermasters tried these angles: 1. Deposited only a portion of the proceeds of special events.

2. Made check stubs payable to someone else and the checks to himself/herself.

3. Secured a personal loan with a Post check.

4. Made up fake bank statements.

5. Staged a fake break-in.

6. Collected membership dues or cash for a raffle but did not turn them in.

7. Cashed Post bonds and pocketed the money.

8. Paid their personal credit cards with the Post’s funds.

9. Paid personal expenses with the Post checking account or credit card.

Some items that should be spot-checked in the audit include: 1.

2.

3.

4.

5.

Balance the monthly books to check accuracy.

Reconcile the books with the bank statement(s).

Count the cash on hand.

Actually view and count bonds and other investments.

Compare the cancelled checks with: a. Check stubs. b. Cash book entries. c. Bank statements. d. Vouchers and bills.

6. Confirm the bank balance with the bank.

7. Verify bills with creditors (it's easy to get cash in change for an overpayment).

2019 Officer Training Seminar | 136

8. Check payments for unusual items against Adjutant minutes to determine authority for payment.

9. Check official receipts against book entries.

10. Check stubs of membership receipts against total membership as shown by books and by Quartermaster's copy of dues transmittals.

11. Where committees have handled special events, determine just how much money was turned in and check it against entries.

12. Watch very closely any bills paid by cash, or income not covered by receipts.

13. Review all disbursements a Quartermaster makes to himself/herself.

14. Identify General Ledger accounts with substantial changes in value since the last review was performed and investigate.

15. Review payroll to ensure employees are paid the appropriate salary for the actual hours worked.

16. If applicable, review all expenses charged to Post debit/credit cards.

Watch for the following danger signals between audits: 1.

2.

3.

4.

5.

6.

7.

Stalling in getting books ready for audit.

Slowness in paying bills of the Post.

Delay in making deposits.

Large amounts carried as "cash on hand".

Checks made out to others than the person to whom indebted.

Checks made out to others than payee.

Complaints by members of non-receipt of the VFW Magazine or other publication.

8. Checks which have not cleared the bank at the time of the audit.

9. Lifestyle changes of the Post Quartermaster 10. An honest person can slip if they need the money badly enough. A sudden air of prosperity is sometimes an indication of dishonesty.

2019 Officer Training Seminar | 137

It is up to the Trustees and the Commander to check on the honesty of any person handling Post funds. YOU do the checking and YOU form your conclusions and act accordingly. Do not convey your suspicions to others until you are certain. Do nothing which may hurt the reputation of an innocent person. Do not cover up for anyone.

Club Funds Clubs are specialized businesses and require more specific safeguards than Posts which do not have clubs. Besides the mere question of honesty, problems of management, governmental regulations, state law, etc., must be considered with additional opportunity as club managers/workers have thought up new angles to steal funds.

Some peculiars include: 1.

2.

3.

4.

5.

6.

7.

Padded inventory of liquor on hand.

Bad or fictitious checks carried as cash on hand.

Leakage of petty cash.

Padded payrolls.

Bootlegging on the side.

Kickbacks from suppliers.

Gambling operations on the side.

A complete audit of club operations and standard items listed under Post audits must be accomplished with the aid of the following records and information: 1. A regular monthly inventory of stock (taken by the House Committee).

2. Dated cash register tapes for each day.

3. A "Day Sheet" on bar sales for each day.

4. Check stubs, cancelled checks and bank statements.

5. Receipts for all bills paid by cash.

6. Records of all stock purchases.

7. Accounting of income from all non-bar sources.

8. Completed federal and state payroll tax forms.

9. Payroll records.

10. All licenses and permits required.

2019 Officer Training Seminar | 138

11. All bills and vouchers.

12. A list of unpaid bills.

13. Any other records found to be necessary. In completing the audit: a. Compute gross profit by comparing gross sales with cost of merchandise sold. If this varies more than a few percent from month to month, find out why. b. Check all payments and income in the same manner as for Post audits. c. Check the accuracy of the inventory. d. Insist on seeing any bad checks, and then check them out. e. Check cash register tape against recorded daily receipts. Don't expect them to always be exactly the same. f. Check that proper amounts of state, federal and Social Security withholding taxes are deducted from employees' salaries and that it is turned in on proper forms at the proper time. Don't permit employees to be paid without proper deductions. g. Determine that all necessary licenses and permits are taken out. h. Check the income from cigarette machines, jukeboxes, etc., with similar receipts from similar businesses. There's a lot of room for leakage here. i. Make certain that the Post is adequately insured. j. Check with liquor and beer distributors to determine that all current bills are paid.

Remember that a Club Manager is in a bad spot. Everyone is suspicious of him/her because he/she does handle quite a bit of cash that is not their own.

The best favor you can do them is CHECK EVERYTHING and do it regularly.

His/her best protection is the general knowledge that he/she is being watched.

On the other hand, there are again a few danger signals to watch for, both from the standpoint of their honesty and the way they are running the club: 1. An exceptionally large inventory may mean that it is padded to account for missing funds. Make sure that what is carried as liquor is liquor.

2. An exceptionally large number of bad checks may mean that they are fakes to cover a shortage of cash.

2019 Officer Training Seminar | 139

3. Cash register tapes that always equal the amount they are supposed to show either means an impossibly accurate bartender or a little juggling to make them come out equal.

4. Watch for large variations in the gross profit each month.

5. Talk to the local police officers to find if they have had complaints of being open after hours, sale of liquor by the bottle, gambling on the premises, etc. They will be the first persons to know of any irregularities.

For the protection of the Post, the Club Manager and other employees handling funds should be bonded. Employee theft or dishonesty insurance may add addition protection; however, it is not a substitute for a Post Quartermaster Bond as required by VFW National By-Laws.

Trustees’ Report of Audit Form It is the responsibility of the Trustees in ensure the Trustees’ Report of Audit form is properly completed. The top of the form identifies the Post, its location and the quarter being audited. Below is an explanation of each block: # 1-9 FUNDS: Listed are those funds most likely to be carried by a VFW Post, District or County Council. Any special funds may be added in the blank spaces. A “fund” is an account which normally has both income and expenditures. In most cases, just about all of your miscellaneous expenditures (community service, youth activities, expenses, etc.) are chargeable to your general fund and most miscellaneous income (proceeds from fund-raising activities, dues, etc.) are credited to your general fund. #10 NET CASH BALANCES AT BEGINNING OF QUARTER: The figures in this column are obtained from different funds as listed in your ledger.

The individual items in this column as well as the total at the bottom of the column should be the same as the ending balances of the previous quarter.

2019 Officer Training Seminar | 140

#11 RECEIPTS DURING QUARTER: The figures in this column are obtained by adding the amount shown in your ledger for the three months. This should include items transferred into a fund from another fund during the quarter. #12 EXPENDITURES DURING QUARTER: The figures in this column are obtained by adding the expenditures for each month. Include items transferred out of another fund during the quarter. #13 NET CASH BALANCE AT END OF QUARTER: The figures in this column are obtained by adding items 10 & 11 and subtracting items 12. #14 TOTALS: The figures in this line are obtained by adding the totals of items 10 & 11 and subtracting item 12 – you should arrive at the same by adding item 15. #15 TOTALS: Total should equal item 10 plus item 11 minus item 12. #16 OPERATIONS: Answer questions as applicable. #17 RECONCILIATION OF CASH & INVESTMENTS Ending Balance Per Bank Statement Enter ending balance shown on bank statement.

Less: Outstanding Checks

Total checks written on or before the date of the bank statement that are not on the bank statement.

Plus: Deposits in Transit

Total deposits made on or before the date of the bank statement that are not on the bank statement.

Account Balance

Subtract outstanding checks and add deposits in transit from the ending balance per the bank statement.

This should agree with the balance in your checkbook/ledger.

Enter balances of any savings accounts.

Savings Account Balance Cash on Hand

Amount of money on hand that has not been included in “Outstanding Deposits” above.

Total Cash

Add all amounts in this column.

2019 Officer Training Seminar | 141

Bonds and Other Investments

Enter cost value of bonds and other investments.

Total Cash and Other Investments

Add Bonds & Other Investments line to Total Cash line. This figure should be the same as the amount in Box 15.

#18 TRUSTEES’ AND COMMANDER’S CERTIFICATE OF AUDIT: Enter the date the audit is prepared, the Post name and number and the quarter for which the audit is prepared.

The Post Commander and Trustees must sign the Audit prior to submittal to the Department.

Enter the name of the Post Quartermaster, the name of the bonding company, the amount of the bond and the expiration date of the bond.

Remember, it is the duty of the Post Trustees to conduct the quarterly audits.

It is the duty of the Commander to see that audits are made.

The completed form, with the signature of the Post Trustees to attest to its accuracy, together with the signature of the Post Commander, should be forwarded to the Department Quartermaster. The Post Trustees should also sign the General Ledger at the ending point of the current audit period.

Trustees’ Report of Audit Example Reviewing the training material titled “Quartermaster Guide to Financial Reporting” located in VFW’s Training and Support section of www.vfw.org can provide valuable insight to the “Uniform System of Post Records/Accounts.”

If you do not understand your duties as a Post Trustee, ask for assistance from other Trustees or see if your District or Department offer specialized training or schools of instruction.

The following is an example of a properly completed Trustees’ Report of Audit form:

2019 Officer Training Seminar | 142

TRUSTEES’ REPORT OF AUDIT of 14001

The Books and Records of the Quartermaster and Adjutant of

XX

Department of FISCAL QUARTERS:

Jan 1 to March 31

April 1 to June 30

National and Department Dues (Per Capita Tax) $ Admission or Application Fees (Department) Post General Fund Post Relief Fund (Poppy Donations, etc.)

Post Dues Reserve Fund (See Sec. 717, Manual of Procedure) Post Home or Building Fund (Including Savings but Not Real Estate) Post Canteen or Club Fund Other Life Membership

1341 134 600 710 4900

20000

9. Bonds and Investments Not Credited to Funds

14. TOTALS:

$

27686 17.

OPERATIONS

16.

July 1 to Sept. 30

Net Cash Balances Receipts at Beginning of During Quarter 10. Quarter 11.

Have required payroll deductions been made? Yes Have payments been made to the proper State and Federal agencies this quarter? Yes Have sales taxes been collected and paid? Yes Yes Are club employees bonded? $ 0 Amount of outstanding bills $ 250,000 Value of Real Estate $ 1,000,000 Amount of liability insurance $ 0 Owed on Mortgages and Loans $ 50,000 Value of Personal Property $ 300,000 Amount of Property Insurance

Oct. 1 to Dec. 31

Expenditures During Quarter 12.

558 00 00 2416 42 546 00 00 125 46 1314 89

3828 2424 108 555 2863

00 00 16 54 00 00 41

00

265

00

265 00

00

16

88

00

00 00 32 89 00 00 00

21

$

$

558

10618

99

$

$

5225 77

Net Cash Balances at End of Quarter 13. $

2753 2013 708 1139 6448

00 00 06 43 00 54 52 00

15. $

20016

88

33079

43

RECONCILIATION OF CASH & INVESTMENTS

General Fund Checking Account Ending Balance Per Bank Statement $ Less: Outstanding Checks Plus: Deposits in Transit Account Balance

13490.21 427.66 0

Other Checking Accounts (if applicable) Ending Balance Per Bank Statement $ Less: Outstanding Checks Plus: Deposits in Transit Account Balance Savings Account Balance Cash on Hand Total Cash Bonds and Other Investments Total Cash and Investments

18.

, 20 XX

June 30

for the Fiscal Quarter ending

FUNDS: 1.

2.

3.

4.

5.

6.

7.

8.

(District/County Council/Post No.)

0 0 0

13062.55

0 0 0 0 20,016.88 $ 33079.43

TRUSTEES’ AND COMMANDER’S CERTIFICATE OF AUDIT July 15 XX Date _______________________________, 20 ____

14001 This is to certify that we (or qualified accountants) have audited the books and records of the Adjutant and Quartermaster of _____________________________________ (District/County Council/Post No.) June 30 for the Fiscal Quarter ending ______________________ in accordance of the National By-Laws and that this Report is a true and correct statement thereof to the best of our knowledge and belief. All Vouchers and Checks have been examined and found to be properly approved and checks properly countersigned:

Joe Honest Post Quartermaster _______________________________________________ (Name) _______________________________________________________________

Gordtown, USA _______________________________________________ (Address)

Dottie Best Sammy Ducan Signed_______________________________________________________ Trustee Adam Furst Signed_______________________________________________________ Trustee

Signed_______________________________________________________ Trustee

ABC BONDING CO. This is to certify that the Office of the Quartermaster is bonded with _________________________________________________________________________________in

50,000 September 30 XX the amount of $ _________________ until _____________________________________, 20_______, and that this Audit is correctly made out to the best of my knowledge and belief.

Ken Price

Signed: __________________________________________________ Commander

2019 Officer Training Seminar | 143

NOTE: Forward Original (Blue) Copy to your Department Quartermaster - See instructions on reverse side of both Yellow and Blue Copies.

No. 4214

Ceremonial Rifles, Ammunition & Military Equipment Policy and Instructions for Conditional Donation Test Your Knowledge

2019 Officer Training Seminar | 144

2019 Officer Training Seminar | 145

Reviewed & Revised 20170511 Administrative Operations

POLICY AND INSTRUCTIONS FOR CONDITIONAL DONATION OF MILITARY EQUIPMENT, CEREMONIAL RIFLES AND BLANK AMMUNITION TO VETERANS ORGANIZATIONS

Regulations, procedures, and prices for obtaining blank ammunition, surplus rifles, and other military equipment available for donation are subject to change without notice.

Be advised all requests for surplus military equipment must first go through the Kansas City, MO National Headquarters office to verify the legitimacy of the post making the request.

The VFW National Headquarters is only authorized to handle requests from chartered Veterans of Foreign Wars posts in good standing. Once verification has been made, the VFW National Headquarters sends requests to the appropriate agencies for processing. When requests are made to Congressional offices or other military departments, without the proper verification and endorsement, the acquisition process is greatly slowed down.

Separate letters must be sent for each type of equipment being requested. If both rifles and ammunition are needed, separate requests should be forwarded to the VFW National Headquarters as two different agencies, the Joint Munitions Command in Rock Island, IL and the US Army TACOM LifeCycle Management Command in Warren, MI will be handling the items.

Requests are to be made on post letterhead and contain the following: • Post name and number • Address (not a PO Box number) • Post Commander, Adjutant or Quartermaster must sign request.

These are requirements set forth in new policies and procedures established by the Army. Any correspondence lacking any of these items will be returned to the post causing a delay in processing. Posts are reminded equipment donated by the Department of the Army to Veterans of Foreign Wars posts remain the property of the United States Army. Transfer of any equipment obtained through the Ceremonial Rifle and Static Display Program is unauthorized without the written permission of the United States Army TACOM Life Cycle Management Command (TACOM).

2019 Officer Training Seminar | 146

Posts receiving surplus equipment, rifles, static display items, etc. can expect periodic (ceremonial rifle inventories are conducted at the time of issue and every three years or as requested; static displays are conducted at the time of issue and every year or as requested) inspections to assure accuracy of information provided by the donor and compliance with the terms of this Conditional Deed of Gift, proper storage and handling, etc. This program is at no cost to the government, and even though posts may have to pay (or have paid) for handling, shipping, packaging, crating, etc., the items are really just “on conditional loan” from the Department of the Army.

Visit the Army Donations Program website at: https://www.tacom.army.mil/ilsc/donations/ BLANK AMMUNITION A written, formal request must be completed and signed by the current Post Commander, Adjutant or Quartermaster, one of who needs to be the contact person. Include that contact person’s residential mailing address (street number) and phone number, not the Post’s and an email address if available.

Address the request to the Adjutant General, VFW National Headquarters, 406 W. 34th St., Kansas City, MO 64111. The approved request is forwarded by National Headquarters to the Commander, US Army Joint Munitions Command in Rock Island, IL for processing.

The .30 blank ammo (1,240 rounds) is sent in 2 metal cans in a wooden box.

The quantity is limited to two boxes and provided free with no shipping charges. Clips are also available. They are issued in multiples of 25 (100 is the maximum).

Between 6-8 weeks after Rock Island processes the request, the ammo is shipped FEDEX Ground from Lake City Army Ammunition Plant, Independence, MO. The recipient will be notified of the tentative ship out date by letter from the US Army Joint Munitions Command in Rock Island, IL. Normal FEDEX Ground delivery is between 9 a.m. to 5 p.m. Monday thru Friday. Prefer the ammunition be shipped to a residence and not to the post.

A signature is required upon delivery. If absolutely necessary to be delivered to the post, an Officer’s signature is required. This will be addressed on a case-by-case basis with the US Army Joint Munitions Command.

Blank ammunition is authorized for use in United States Army issued ceremonial weapons ONLY. Ammo is not authorized to posts who receive rifles through any other source.

2019 Officer Training Seminar | 147

The use of ammo obtained from sources other than the US Army Joint Munitions Command is prohibited as it may result in damage to the rifles.

More importantly, it could cause harm or serious injury to the user.

NOTE: US Army Joint Munitions Command will contact TACOM Army Donations Office to confirm that the organization’s rifles are from the program and all records are current.

RIFLES Under the provisions of Title 10 United States Code (USC) 4683, the Secretary of the Army, under regulations prescribed, may conditionally lend or donate excess M-1 rifles (not more than 15), slings, and cartridge belts to any eligible organization for use by that organization for funeral ceremonies of a member or former member of the armed forces, and for other ceremonial purposes. The Veterans of Foreign Wars is only authorized to handle requests from chartered VFW posts in good standing. The Army Donations Program Office in Warren, MI is responsible for issuing and management of rifles for ceremonial use. Title 10 USC 4683 allows conditions to be imposed on the use of the rifles as may be necessary to ensure security, safety, and accountability. The Secretary may impose such other conditions as considered appropriate.

A Veterans of Foreign Wars post with more than 15 ceremonial rifles is required to return to the US Army the balance of the rifles in order to be in compliance with federal law. If this situation exists, the Veterans of Foreign Wars post will request disposition instructions from the Army Donations Program. No further ceremonial rifles or ammunition will be issued until the Veterans of Foreign Wars post is compliant.

A Veterans of Foreign Wars post wishing to obtain rifles for ceremonial use should forward its request through the VFW National Headquarters. Address the request to the Adjutant General, VFW National HQ, 406 W. 34th St., Kansas City, MO 64111. The request should be on post letterhead with a street address (not a PO Box number), contact person with telephone number, and the number of active organization members. It should be signed by the Post Commander, Adjutant or Quartermaster. State the number of rifles desired up to a maximum of 15. The request is endorsed by National Headquarters stating that the post is chartered and in good standing and eligible to participate in the ceremonial rifle program, then forwarded to US Army TACOM Life Cycle Management Command, Attn: AMSTA-LCL-IWD, M/S: 419D, 6501 East 11 Mile Road, Warren, MI 48397-5000 for processing.

2019 Officer Training Seminar | 148

An email address is: usarmy.detroit.tacom.mbx.ilsc-donations@mail.mil. The Donations office may be reached by calling (586) 282-9861. Email requests cannot be processed, as the signed original must be forwarded.

Once TACOM receives the endorsed request, forwarded by the VFW National Headquarters Office, processing will begin and an eligibility package will be sent to the post. This package will include the checklist and forms required for completion by the Post Commander, Adjutant or Quartermaster.

Return the original forms to TACOM. Presently it takes approximately ninety days for rifles to be shipped after receipt of the eligibility requirements from the post.

Currently, M1 Garand rifles are available for ceremonial use on a conditional basis. These rifles are shipped from the Civilian Marksmanship Program.

Normal Overnight FEDEX Ground delivery will be Monday through Friday between 9:00 am and 5:00 pm. Ceremonial rifles remain the property of the United States Government. The rifles cannot be loaned, sold, transferred, or given to anyone else without the written approval of the Army Donations Program office. If for any reason the post no longer requires the use of the conditionally loaned rifles, submit a written request to the US Army TACOM Life Cycle Management Command, 6501 East 11 Mile Rd., Attn: AMSTA-ICL-IWD , M/S:419D, Warren, MI 48397-5000. NEVER return any weapons to TACOM. In most cases, the Army Donations Program Office will have prepaid shipping labels provided to assist with the return of rifles. After the returned rifles are received, provide a copy of the receipt to TACOM for validation of the return.

In turn, they will send a letter to absolve the post of the responsibility/accountability for the returned rifles.

If rifles are no longer in the possession of the post, it is a requirement to state what happened to them. Either a notarized statement signed by the commander describing the circumstances surrounding their loss and the action(s) taken to recover the rifles or a police and/or fire report is required.

Send this information to TACOM for review. After review, a determination is made as to the liability for the missing/lost/stolen rifles. The post will be notified if reimbursement costs are required. A triennial inventory is required once every three years or upon request from the date of issue. Care and maintenance of the conditionally loaned rifles is the responsibility of the post.

2019 Officer Training Seminar | 149

Slings are not provided through the Army Donations Program Office. The Post may order them from Amherst Arms or Fulton Armory. Contact AmherstArms at 941-475-2020 or www.amherst-depot.com or Fulton Armory at 301-490-9485 or www.fulton-armory.com. The Army does not endorse any specific commercial source for rifle accoutrements.

STORAGE AND SECURITY OF CEREMONIAL RIFLES Storage of the ceremonial rifles is at the discretion of the post as long as they comply with local/state/federal regulations. Organization provides storage location on completed Certificate of Arms Storage form submitted and on file.

If there is a change, notify TACOM in writing.

DAMAGED OR UNSERVICEABLE M1 RIFLES If M1 Garand rifles are no longer functioning, the post is required to have a licensed gun dealer or an armorer certify the serviceability of each weapon in question. The post must provide a report by model, manufacturer, and serial number detailing what is wrong with each rifle and how much it costs to fix it with respect to shooting blank ammunition.

TACOM will determine if the cost to repair exceeds the cost to refurbish and ship replacement rifles to the post. If it does not, the post is required to pay for the repair costs.

POLICY AND PROCEDURE FOR ACQUISITION OF COMBAT EQUIPMENT FOR DISPLAY AND MONUMENTAL PURPOSES The Army Donations Program office may also conditionally provide obsolete or condemned Army combat equipment under the provisions of Public Law 100-456, Title 10 United States Code 2572. Equipment is for static display only and is not in working condition. This program does not have jeeps or vans for driving. Jeeps are no longer available to the public.

All requests for tanks, field artillery pieces, mortars, etc., should be directed to Adjutant General, VFW National Headquarters, 406 W. 34th St., Kansas City, MO 64111. This headquarters is only authorized to process requests from Veterans of Foreign Wars posts. Requests are to be made on post letterhead and contain the following: post name and number, address (not a P.O. Box number), name of contact person with telephone number and number of

2019 Officer Training Seminar | 150

active organization members in the post. All requests must be signed by the Post Commander, Adjutant or Quartermaster.

Conditional donations of obsolete, condemned combat equipment for display are made at no expense to the government. The costs for construction of a display site limited demilitarization and removal of radiological material (when applicable), release and transportation costs, must be paid by the requesting organization. (Do not prepare a pad until notified in writing by the donations office.) Once the VFW National Headquarters receives the request for a piece of equipment, it will be verified that the post is chartered, in good standing and eligible to participate in the program. The request is forwarded to the Army Donations Program office at TACOM in Warren, MI. The VFW National Headquarters does not have any forms or information as to what is available. Once TACOM receives the request, they prepare an official packet and send it to the post. The post then reviews all rules, regulations, requirements, and can make a final decision if the equipment is still desired. Unfortunately, at this time, Army equipment is not readily obtainable for use as a conditional static donation. It is recommended your post submit the initial eligibility requirements to the donations office to remain in an open status for a period of three years. If an asset does not become available within three years, the request is cancelled and your VFW Post will have to reapply.

The post has the responsibility to maintain and display the Army asset in such a way that honors and upholds the image of the United States, our military forces and the veterans. The post is required to submit an annual certificate and a photograph of the displayed item on the anniversary date of the conditional issue. In the event your organization no longer has a requirement to display the item, you are required to contact the donations office for turn in procedures. Posts are not authorized to loan, sell, transfer, move, abandon or give the asset to any other individual or organization.

2019 Officer Training Seminar | 151

TEST YOUR KNOWLEDGE 1) It is not necessary to notify TACOM when transferring rifles to another Post. __True __False 2) How often is it required to turn in the Ceremonial Rifle Inventory to TACOM? A. B. C. D.

Every year from date of issue Every ten years from date of issue Every three years from date of issue It is not necessary to send an inventory list

3) How much blank ammunition is distributed?

A. B. C. D.

As much as you need Six boxes Twelve boxes Two boxes

4) Clips are also available through the Joint Munitions Command. __True __False 5) I can order military jeeps and/or vans to drive in parades. __True __False 6) Blank ammunition can be ordered for personal rifles. __True __False 7) What is the procedure if the rifles are no longer in the possession of the Post?

A. B. C. D.

There is no procedure Contact the police/or fire dept. if required Contact TACOM B and C

2019 Officer Training Seminar | 152

ANSWER KEY 1) False - Ceremonial rifles remain the property of the United States Government.

The rifles cannot be loaned, sold, transferred or given to anyone else without the written approval of the Army Donations Program office.

2) C – A triennial certification of ceremonial rifles is due every three years to TACOM from the date the rifles are issued. TACOM will provide the form(s) with instruction at the time of issuance. Failure to update this form every three years can delay blank ammunition requests. The same procedure applies to posts reporting static display equipment only the form/certification and photograph is due every year.

3) D - .30 blank ammo (1,240 rounds) is sent in 2 metal cans in a wooden box with no shipping charges.

4) True - Clips are issued in multiples of 25 (100 is the maximum).

5) False - Equipment is for static display only and not in working condition. Jeeps are no longer available to the public.

6) False - Blank ammunition is authorized for use in the United States Army issued ceremonial weapons only.

7) D - If rifles are stolen or in a fire, get a report from the police/fire department and forward to TACOM with a notarized statement signed by the Commander describing the circumstances surrounding their loss. If rifles are lost, send the notarized statement signed by the Commander only.

2019 Officer Training Seminar | 153

6/25/2018

RECRUITING Texas VFW Officer Training Seminar

RECRUITING • RECRUITING NEW MEMBERS AND RECOVERING FORMER MEMBERS.

•How you ask?

• Its simple.

•YOU ASK! 2

RECRUITING • WHAT YOUNGER VETERANS ARE LOOKING FOR – A place where they fit in and feel safe – Reconnecting with their families – Dealing with service related injuries/issues – Helping other veterans – Getting help with the VA and other agencies – Getting advice on School, jobs, and transition to civilian life 3

2019 Officer Training Seminar | 154

6/25/2018

RECRUITING • WHAT THEY ARE NOT GETTING FROM THE VFW – Acceptance of Women and minority veterans – Post activities centered around bar not family – Support and mentorship, they don’t feel accepted or wanted – Appealing activities at the Post level no family activities – Problem solving venue for issues such as racism or unethical behavior by members is non existent – Lack of use of technology to facilitate communications

4

RECRUITING A SUCCESSFUL POST WILL HAVE THE FOLLOWING:

• • • • • •

Weekly Social Activity for all.

Community Activity – One every 2 months.

Post Publication – Newsletter, email, etc.

At least one Recruiter.

At least one Mentor/Greeter.

A annual plan and multi-year goals.

5

RECRUITING To be successful at recruiting you need to have: 1.

2.

3.

4.

5.

Enthusiasm 51% Empathy & Understanding 25% Manners & Charm 10% Fun 7% Product Knowledge 7%

Source “The Art of Closing any Deal” by James W. Pickens.

6

2019 Officer Training Seminar | 155

6/25/2018

RECRUITING ENTHUSIASM A positive, enthusiastic attitude is the most important ingredient in recruiting.

7

RECRUITING The candidate can tell if you are excited about your product or not.

You’re a member that has bought the product. Use your reasons for joining and be passionate about them

8

RECRUITING EMPATHY & UNDERSTANDING You too have been; • Overseas.

• In Harms Way. • In the Military • To Boot Camp • In the Chow Line.

• Etc… 9

2019 Officer Training Seminar | 156

6/25/2018

RECRUITING MANNERS & CHARM • • • • • •

Use everyday words.

No profanity.

Neat, professional appearance.

Say Thank You. Use Sir or Ma’am No vices. (Tobacco, Phones, Etc) • Shake Hands.

• Acknowledge and talk to spouse, parent, child and ask if they are a veteran as well.

10

RECRUITING FUN Have fun.

Tell a joke.

Share a humorous story.

Talk about the camaraderie you have with other members.

• Talk about the fun you have while serving the community.

• Talk about the fun activities you and the other members do.

• • • •

11

RECRUITING PRODUCT KNOWLEDGE You must be sold FIRST. You must be PROUD. You must BELIEVE. You must be SINCERE.

12

2019 Officer Training Seminar | 157

6/25/2018

RECRUITING Recruiting Techniques • Be yourself.

• Ask qualifying questions.

• Use everyday words.

• Motivation • Say Thank You

13

RECRUITING Be Yourself • Acting or reading off of a script is not advised.

• Develop your own technique.

• Watch & learn from others their techniques and adapt to your own.

14

RECRUITING Ask Qualifying Questions • Did you serve?

• Where at overseas?

• Are you a member of the VFW? • Why not?

• It cost $35.00 for one year how would you like to pay, check, cash, or credit card.

15

2019 Officer Training Seminar | 158

6/25/2018

RECRUITING Use everyday words • The proximity of your personage in/on aquatic and/or loam of a country in conflict and demonstration of antiAmerican values allows for your entry into our association.

16

RECRUITING Motivation • Without new members your Post will eventually cease to exist.

• When that happens everything you have done for the Post will be forgotten, as if you never existed.

• Is that what you want?

17

RECRUITING Say Thank You • Whether or not the person is eligible for the VFW or even served in the military, say thank you and let them know that you appreciate their service to our country or community or both and that they can still help the Post.

18

2019 Officer Training Seminar | 159

6/25/2018

RECRUITING Handling Objections • Remain Positive and be Polite • Ask for specifics • Provide more information

19

RECRUITING Remain Positive & Be Polite • Salesman creed You will get 1,000 no’s before you get one maybe.

You will get 1,000 maybes before you get one yes.

They are not saying NO to you personally. They are saying NO to the way they have been asked. Ask them another way or at another time.

20

RECRUITING Ask for Specifics • Knowing what the problem is, means it is halfway solved.

• Not knowing what the problem is means you can not even start to solve it.

21

2019 Officer Training Seminar | 160

6/25/2018

RECRUITING Provide More Information • Once you know what the problem is then you can provide more information about it.

• Know where to get the information if you do not have the answer readily available.

22

RECRUITING Closing the Sale.

• Ask them to join and hand them an application.

• Help them fill out the application.

• Say Thank You even if they do not sign up.

23

RECRUITING In Closing • Recruiting new members is important to the survival of your Post.

• Recruiting new members can be done anywhere at anytime.

24

2019 Officer Training Seminar | 161

2019 Officer Training Seminar | 162

Membership Department 406 W. 34th Street Kansas City, MO 64111

SHIP TO:

ORDER FORM

Tel: (816) 756-3390 Fax: (816) 968-2728 Email at membership@vfw.org

Revised: 15 January 2019 *Previous editions are obsolete!

NAME: _________________________________________________________

ADDRESS: ____________________________________________________________________ CITY: ______________________________ STATE: ________ ZIP: ______________-________ PHONE: __ __ __- __ __ __- __ __ __ __ E-MAIL: __________________________________ DEPT: ________ POST or DISTRICT #: _____________________________________________ CHECK ONE: ○ CDR ○ ADJ ○ QM ○ CNR ○ Member ○ VSO Quantity Ordered

DATE: ________________

Please refer to the VFW Store order form on back page for kits and table covers.

Item Description

Quantity Per Package

Package Price

Membership Application (see note below , above payment details)

25

FREE

Brochure, Women Veterans Recruitment

25

FREE

Brochure, Legacy Life Membership

25

FREE

Brochure, New Member Recruitment- Generations of Service

25

FREE

Brochure, Member Benefits

25

FREE

New Post Development & Post Revitalization Manual

1*

FREE

Brochure, Legislative Priority Goals

50

FREE

Fact Sheet – VFW Talking paper

1*

FREE

Eligibility Information Sheet

1*

FREE

Brochure, Membership Campaigning on the Post Level

1

FREE

Promotional Items, VFW Window Clings

25

FREE

Promotional Items, VFW Oval bumper sticker

25

FREE

Promotional Items, VFW ask me how to join bumper sticker

25

FREE

Eligibility Pens (maximum 5)

1

FREE

Door Hanger, Self-Mailers

25

$1.00

Guide, Recruiter Success (pocket size)

1

$1.00

Poster, “Join Now”

1

$0.50

Poster, “New Post Forming”

1

$0.50

Poster, “World Map of Eligibility”

1

$0.50

15*

$1.50

Take Pride campaign medal flyers** Guide, Recruiter Training (Student Guide)

1

$1.50

Brochure, New Membership (Spanish Version)

25

FREE

Fact Sheet – VFW Talking Paper (Spanish Version)

1*

FREE

TOTAL PRICE

* Items marked with * can be downloaded for free on www.vfw.org ** Includes 1 each of all campaign medals that qualify veterans for VFW membership

For information and pricing on Membership items included in the Membership Product Catalog but not listed here, please contact the Membership Department. NOTE: If you order applications only, the shipping is free.

Payment Details:

Sub-Total Shipping TOTAL Shipping Information:

PAYMENT METHOD: ○ Cash ○ Check/Money Order ○ Credit Card Card Type: ○ AMEX ○ MasterCard ○ VISA ○ Discover ○ Bill me (Quartermaster only) Name on Card: _________________________________________________________ Credit Card #: ___ ___ ___ ___- ___ ___ ___ ___ -___ ___ ___ ___ -___ ___ ___ ___ Credit Card Exp. Date: ___ ___ / ___ ___

Sub-Total $0.00 to $10.00 $10.01 to $25.00 $25.01 to $50.00 $50.01 to $75.00 Over $75.00

Shipping Cost $5.00 $7.00 $11.00 $15.00 Call for quote

Thank You! 2019 Officer Training Seminar | 163

For Office Use Only

Order #

2018-2019

Date

VFW Store

Name CCB

406 W. 34th Street - Kansas City, Missouri 64111 Website - www.vfwstore.org

Check Amt.

Customer Call Center -1-833-VFW-VETS - Fax - 816-968-1196

DATE: SHIP TO:

Cash

BILL TO: Must match credit card billing address.

POST #

DEPT

POST #

DEPT

Member #

CUSTOMER NAME

Member #

CUSTOMER NAME First

M.I.

Last

STREET ADDRESS

First

M.I.

Last

STREET ADDRESS (Avoid using P.O. Box number)

CITY

STATE

ZIP

CITY

STATE

HOME PHONE

HOME PHONE

BUS. PHONE

BUS. PHONE

E-MAIL ADDRESS

E-MAIL ADDRESS

Stock Number

Quantity

4261 4003 4002 3472 3473

Catalog Description of Merchandise

Price

VFW Recruiting Kit Post Starter Kit Post Charter Kit 6’ VFW Logo Table Cover, black with full color logo (please call VFW Store for other colors) 8’ VFW Black Table Cover, black with full color logo (please call VFW Store for other colors)

ZIP

Totals

$38.50 $55.00 $300.00 $190.00 $250.00 Total for Merchandise Ordered Missouri Resident Only – Add 8.60% Tax Shipping & Handling Balance Due from Previous Order Be Sure to Show Invoice No.

Orders may be faxed to (816) 968-1196 when using a credit card.

When orders are faxed - To avoid duplication, PLEASE DO NOT MAIL IN ORIGINAL ORDER.

SHIPPING & HANDLING Up to $10.00 Add $4.00 $10.01 to $25.00 $7.00 $25.01 to $50.00 $9.00 $50.01 to $75.00 $11.00 $75.01 to $100.00 $13.00 $100.01 to $200.00 $15.00 $200.01 to $300.00 $17.00 $300.01 & Over $21.00 Prices effective through 8-31-19

Credit Card Number:

Expiration Date:

Total Amount $

/

For your protection, do not send cash or stamps. Make check or money order payable to Veterans of Foreign Wars of the U.S.

Signed

Money Order No.

Post Check No. Revised 12/2018

2019 Officer Training Seminar | 164

2019 Officer Training Seminar | 165

2019 Officer Training Seminar | 166

Not everyone who served in the Armed Forces of the United States is eligible for membership in the VFW. The VFW Congressional Charter, issued by the Congress of the United States, as amended, dictates under Section 230103 who is eligible for membership in the Veterans of Foreign Wars. Section 101 of the By-Laws and Manual of Procedure go into further detail on eligibility for VFW membership.

CONGRESSIONAL CHARTER VETERANS OF FOREIGN WARS OF THE UNITED STATES Section 230103—Membership.

An individual is eligible for membership in the corporation only if the individual served honorably as a member of the Armed Forces of the United States1. In a foreign war, insurrection, or expedition in service thatA. Has been recognized as campaign-medal service; and B. Is governed by the authorization of the award of a campaign badge by the United States Government; 2. on the Korean peninsula or in territorial waters for at least 30 consecutive days, or a total of 60 days, after June 30, 1949; or 3. in an area which entitled the individual to receive special pay for duty subject to hostile fire or imminent danger under section 310 of title 37.

VETERANS OF FOREIGN WARS OF THE UNITED STATES BY-LAWS Sec. 101—Eligibility.

Any citizen of the United States and any United States National may be a member of the Veterans of Foreign Wars of the United States who is serving or has served honorably in the Armed Forces of the United States: (1) in a foreign war, insurrection, or expedition, which service has been recognized as campaign medal service and is governed by the authorization of the award of a campaign badge by the Government of the United States; or (2) on the Korean peninsula or in territorial waters for not less than 30 consecutive days, or a total of 60 days, after June 30, 1949; or (3) while a member of the armed forces serving in an area which entitled the individual to receive special pay for duty subject to hostile fire or imminent danger.

Refer to Section 101 of the Manual of procedure.

2019 Officer Training Seminar | 167

VETERANS OF FOREIGN WARS OF THE UNITED STATES MANUAL OF PROCEDURE ARTICLE I—MEMBERS Sec. 101—Eligibility.

The following is to be used as a guide in determining eligibility for membership and is furnished as a matter of information concerning the periods during which campaign and/or service medals were authorized: Hostilities - Persons in the armed forces of the United States shall become eligible for membership immediately upon arrival on hostile soil, in hostile waters or the airspace above in the performance of service qualifying such persons for membership.

Subsequent service - An applicant for membership who has had honorable campaign service, terminated by a discharge under honorable conditions, but who later reenlisted or returned to active duty and had subsequent service terminated by a discharge other than honorable shall not be considered eligible for membership. A member of the organization who receives a discharge other than honorable for service subsequent to becoming a member a member shall, upon issuance of a special order, cease to be a member by reason on ineligibility; provided, however, that such member may request in writing that the Commander-in-Chief determine his eligibility and appeal therefrom in accordance with the provisions of Section 108. In the event that such discharge is subsequently changed by appropriate governmental authorities, such former member may apply for membership in accordance with the provisions of this article. Veterans who were originally given a discharge other than honorable for refusal of repatriation shall forever be denied the privilege of membership in this organization, notwithstanding any later change in their status. Any person whose membership has been terminated under the provisions of Article IX of these By-Laws shall not be eligible for membership.

ELIGIBILITY GUIDE The following is to be used as a guide in determining eli- It is the responsibility of the appligibility for membership and is furnished as a matter of inforcant to provide “Proof of service mation concerning the periods during which campaign and/or serto establish eligibility for VFW vice medals were authorized. membership”.

Eligibility for membership in the Veterans of Foreign Wars of the United States is based on honorable service in the Army, Navy, Marine Corps, Air Force, or Coast Guard performed by officers or enlisted personnel who have served in any foreign war, insurrection, or expedition, which service is recognized by the award of a campaign or service medal of the United States, or who served in Korea as outlined in the following guide, or who earned Hostile Fire or Imminent Danger Pay. Persons still serving in the active armed forces may be accepted for membership provided they meet eligibility requirements.

Proof of service to establish eligibility for membership rests with the applicant. The Post is responsible for assuring the eligibility of every member accepted to membership. The Department Headquarters and the National Headquarters are accountable for the eligibility of their respective Members-at-Large.

The following campaign medals have been recognized as meeting campaign medal requirements of membership:

Refer to current edition of the National By-Laws for a complete and up to date list.

It is the responsibility of the Post to “assure the eligibility of every member accepted to membership.”

2019 Officer Training Seminar | 168

Section 902 of the VFW National By-Laws makes it an offense to “...acquiescing in or permitting ineligible persons to become members or officers.” What this means is that a person has to be eligible for membership in the VFW before they can become a member and that any member that allows an applicant to become a member without proof of eligibility can have disciplinary action initiated against them for doing so. This is why an Eligibility Review Committee is vital to any Post so that the applicant is properly vetted for membership.

Every service member is issued a Military Discharge, the most common form that you will see is known as a DD214 form. First issued in 1950 they replaced the War Department Adjutant General Office (WD AGO) form and the Naval Personnel (NAVPERS) discharges and the “Notice of Separation from ….” forms.

The DD-214 form and earlier discharge documents will have all the basic information of the individual.

Name, rank, birthdate, dates of service, military occupational specialty, military education, decorations and medals and character of service; everything you need to verify eligibility except for U.S. Citizenship or U.S. National. There are several versions of the DD214. However, they will all have the same information.

98%+ of all membership verifications are done through the examination of an applicant’s DD-214. As a result there are members of the VFW who demand a DD-214 to prove eligibility. These Comrades, while they mean well, are wrong as the National VFW By-Laws and Manual of Procedure ask for “Proof of service to determine eligibility…”.

The DD-214 Form is only ONE way of determining eligibility for membership in the VFW.

For applicants and members who have lost, misplaced or had their discharge papers or DD-214 form destroyed they can request one from the National Archives by going online to http://www.archives.gov/ veterans/military-service-records/. They can also request a copy of their Service Record Book, pay records, medical records, deployment history, etc. They will need to be very specific in their request.

2019 Officer Training Seminar | 169

When an applicant has completed a VFW Membership application and provided documentation that shows they are eligible for membership in the VFW to the Post, the Post Adjutant will then forward the application and documentation to the Post Review Committee for investigation and recommendation of approval or disapproval of the applicant to the Post membership at a Post meeting.

The Post Review Committee – Should consist of at least three members of the Post and can be a standing committee or a temporary committee appointed by the Post Commander for the purpose of reviewing the eligibility of applicants for Post membership. There are some Posts that have a Post Review Committee written into the Post By-Laws as an elected committee, so check with your Post By-Laws to determine if your Post is one.

2019 Officer Training Seminar | 170

The Post Review Committee will review the applicant’s membership application and supporting documents. (The applicant should provide copies, and any originals provided should be copied and originals returned to applicant.)

The review committee must agree that the applicant has provided sufficient documentation that proves 1) Service in the Armed Forces of the United States; 2) their service was honorable; 3) that they served in an area per Section 101 of the VFW National By-Laws and Manual of Procedure; and 4) they have signed their VFW Membership Application attesting to being a citizen of the United States or U.S. National and eligible for VFW membership.

What can be used for proof of eligibility? Of course the individuals DD-214 as previously mentioned can be used. You can also use other military records such as Leave and Earning statements, Rest & Recuperation orders, Deployment History page of the individuals Service Record Book, Medal Citations, Evaluations of Performance and Conduct, Deployment/Cruise Books, photographs, written statements from a VFW member certifying that the applicant served with them as a member of the American military in a theatre of operations that qualifies for a campaign medal, letters/envelopes sent home with FREE where the postage stamp would be as long as the return address shows the applicants name and military return address, military orders, official military correspondence, flight/ship manifests, NA Form 13038 Certificate of Military Service, etc.

Not all documents will have all of the requirements necessary to prove VFW eligibility. However, they can be used in combination to prove eligibility for VFW Membership as long as the combined documents satisfy the requirements for VFW Membership. 2019 Officer Training Seminar | 171

What about members of the military still on Active Duty? Section 102 of the VFW National Manual of Procedure covers these and in essence states that a member of the VFW who is, submitting the application shall certify the applicants qualifications based on personal knowledge and will print their name, sign and date the application along with their member number in the recruiter section of the form as certification. The applicant, however, is still required to provide proof of eligibility within a reasonable time.

The same proof of eligibility is used as described above. You can also ask that the member provide a written document on unit letterhead signed by the Commanding officer or personnel officer certifying that the applicant has earned a campaign medal, personal decoration denoting combat service, or received Imminent Danger or Hostile Fire pay.

What about a member that transfers from one Post to another, do we still need to verify eligibility if they are already a VFW member in good standing in another VFW Post?

YES. There is no guarantee that the Post the member is transferring from verified eligibility of the member. All persons joining your Post, whether as a new member or a transfer from another Post, must submit a completed application and proof of eligibility and must be accepted by the Post. If the member verified their eligibility once they can do it again.

What about Merchant Marines?

Merchant Marines are not eligible for membership in the VFW. While it is true they serve in harm’s way and can receive V.A. benefits, Merchant Marines are not considered part of the Armed Forces. This can be a contentious issue with some members and until the Congress of the United States changes the VFW charter, Merchant Marines are not eligible for VFW membership.

2019 Officer Training Seminar | 172

What documents cannot be used to determine eligibility?

While there are many documents that can be used to support membership in the VFW there are some that should never be used. ► Civilian medical records, even those from the V.A.; ► Published newspaper/video/ news stories where the information is provided by the applicant and not independently verified and cites official sources by the author about the applicant; ► Sworn statements by persons not a member in good standing of the VFW or the applicant themselves.

What about falsified documents? With today’s technology it is rather easy for a person with dishonest intent to create a fake or altered DD-214. The VFW Post Review Committee is not charged with determining if the documents provided are legitimate or not. They are charged with verifying eligibility of the applicant. If they suspect the documents are tainted they can ask for more documentation from the applicant.

This falsified DD-214 at first looks genuine, its only after you start looking at it that some discrepancies are discovered.

1.

Individual got out in 1987 however this is a DD-214 first used in Nov 1988.

2. The Navy Cross does not have clusters.

3. The Silver Star for Navy personnel does not have clusters.

4. There is no Campaign Medal listed to correspond with awards for valaor.

5. Section 11 for the job the individual had is blank.

6. The “Sea Service Deployment Award” is actually a ribbon.

7. Section 25 Seperation Authority says NAVCORSEPMAN which does not exist.

8. Seperation code of FGQ1 cannot be found.

9. Renetry code of N/A is also questionable.

10. Rank is wrong for the Navy as a Captian in the Navy is an O-6.

11. Listing of “Balance-File Classified” in the awards section is the biggest Red Flag.

There is enough questionable information on this DD-214 to warrant further information from the applicant and question its validity.

2019 Officer Training Seminar | 173

What about a discharge that says “..Under Honorable Conditions”? As long as the discharge denotes “Honorable” or “Under Honorable Conditions” they are eligible for VFW Membership.

What about subsequent service? Section 101 of the VFW National Manual of Procedure covers subsequent service.

“Subsequent Service - An applicant for membership who had honorable campaign service, terminated by a discharge under honorable conditions, but who later reenlisted or returned to active duty and had subsequent service terminated by a discharge other than honorable shall not be considered eligible for membership. A member of the organization who receives a discharge other than honorable for service subsequent to becoming a member shall, upon issuance of a special order, cease to be a member by reason of ineligibility; provided, however, that such member may request in writing that the Commander-in-Chief determine his eligibility and appeal therefrom in accordance with the provisions of Section 108. In the event that such discharge is subsequently changed by appropriate governmental authorities, such former member may apply for member- ship in accordance with the provisions of this Article. Veterans who were originally given a discharge other than honorable for refusal of repatriation shall forever be denied the privilege of membership in this organization, notwithstanding any later change in their status. Any person whose membership has been terminated under the provisions of Article IX of these By-Laws shall not be eligible for membership.”

2019 Officer Training Seminar | 174

This document (NA Form 13038) is issued by the National Personnel records Center and verifies the individual served in the “Army” and had “Honorable” service. There is nothing on this form that indicates they received a campaign medal, imminent danger or hostile fire pay or served on the Korean Peninsula.

This document (DD-214) verifies the individual served in the “Navy” and had “Honorable” service. This individual also had 3 years of service at sea. However, there is nothing on this form that indicates they received a campaign medal, imminent danger or hostile fire pay or served on the Korean Peninsula or waters thereof.

2019 Officer Training Seminar | 175

This document (Military Discharge prior to 1950) is issued by the Army of the United States and verifies the individual served in the “Army” and had “Honorable” service. This individual also participated in eight air campaigns and was awarded the Bronze Star medal and European-African-Middle Eastern Campaign Medal with 8 bronze stars for each campaign that they participated in.

This document meets all requirements for VFW eligibility.

This document (DD-214, Member 1) verifies the individual served in the “Army” and has multiple service eligible for a campaign medal. There is nothing on this form that indicates they had “Honorable” service.

2019 Officer Training Seminar | 176

This document (DD-214, July 1952) verifies the individual served in the “Army” and earned the Korean Service Medal for service on the Korean Peninsula and that their service was Honorable. This document meets all requirements for eligibility.

This document (DD-214, Aug 2009) verifies the individual served in the “Army National Guard” and earned the Iraq Campaign Medal and received Imminent Danger Pay and that their service was Honorable. This document meets all requirements for eligibility.

2019 Officer Training Seminar | 177

This document (DD-214, Nov 1972) verifies the individual served in the “Marines” and participated in “Operation Frequent Wind in the evacuation of Vietnam” and that their service was Honorable. This document meets all requirements for eligibility.

Section 101 of the VFW National Manual of Procedure lists various “Operations” that qualify an individual for VFW membership.

This document (Notice of Seperation from U.S. Naval Service) verifies the individual served in the “Navy” and earned the American Area Campaign Medal and Asiatic-Pacific Area Campaign Medal and that their service was Honorable. This document meets all requirements for eligibility.

2019 Officer Training Seminar | 178

This document (NA FORM 13164, issued by the National Archives) verifies the individual served in the “Army”. There is nothing on this document that would verify VFW eligible service or “Honorable” service.

This document (A copy of the applicants Assignments page from their Service Record Book as provided by the National Achives) verifies the individual served in the Army and went to basic training Fort McClellan, Alabama and then after military Occupational Specialty training was deployed overseas to Germany from 6/87—1/89. There is nothing on this document that shows “Honorable” service or VFW eligible serve.

2019 Officer Training Seminar | 179

This document (A copy of the applicants Temporary Duty Assignment orders from their Service Record Book as provided by the National Archives) verifies the individual served in the Army and went to the Korean Peninsula for 60-90 days.

There is nothing on this document that shows “Honorable” service.

This document (A copy of the applicants Performance Report from their Service Record Book as provided by the National Archives) verifies the individual served in the Air Force and was stationed on the Korean Peninsula from 8/78-3/79.

There is nothing on this document that shows “Honorable” service.

2019 Officer Training Seminar | 180

These are examples of documents that indicate “Honorable” service.

Each service branch will have its own and they change from time to time over the years. These documents can be used to verify “Honorable” service. However they do not document VFW eligible service.

2019 Officer Training Seminar | 181

This is a copy of “Rest and Recuperation” orders from the 3rd Infantry Division. The APO 468 was the unit designation location of the 3rd Infantry Division when stationed in Korea during the Korean War. This document proves service in the Army and VFW eligibility. However there is nothing that indicates “Honorable” service. A copy of an “Honorable” discharge along with this document would be deemed sufficient proof for VFW eligibility.

This is a copy of an envelope mailed from a combat zone as the stamp is missing and the word “Free” is written where the stamp would normally go. The return address is a military address.

This document proves service in the Army and VFW eligibility.

However, there is nothing that indicates “Honorable” service. A copy of an “Honorable” discharge along with this document would be deemed sufficient proof for VFW eligibility.

2019 Officer Training Seminar | 182

Photographs can also be used to help verify eligibility. Many times photographs can prove military service and even service in an area recognized for VFW eligibility. Pictures cannot prove “Honorable� service and should not be used exclusively to verify VFW eligibility.

2019 Officer Training Seminar | 183

Here are some examples of an actual situation where the applicants DD-214 had been irrevocably destroyed by fire.

After a complete examination of applicants documentation writing a letter for the applicant is helpful, especially if they transfer to another Post.

Make sure the letter lays out the documents used to create a preponderance of evidence that established the basis for eligibility of the applicant for others who might question eligibility.

Many records where destroyed in the fire of July 12, 1973. “The fire destroyed the major portion of records of Army military personnel for the period 1912 through 1959, and records of Air Force personnel with surnames Hubbard through Z for the period 1947 through 1963.

Fortunately, there are alternative records sources that often contain information which can be used to reconstruct service record data lost in the fire; however, complete records cannot be reconstructed.�

2019 Officer Training Seminar | 184

Certification of Military Service issued by the National Archives denoting honorable military service in the Army.

Copies of two envelopes the applicant sent to his wife.

Notice the word “Free” where the stamp would go and the return address of the unit while overseas.

Copy of official orders on unit letterhead with signature of authorizing officer listing applicant by name.

APO 468 was the location of the unit in Korea.

This is a copy of the unit history from the units official website. Information obtained via the internet needs to be scrutinized as not everything online is accurate.

First page with unit letterhead and special order # not pictured here. This is the second page showing the orders and name of the applicant.

Many times newspaper clippings can help verify information. This clipping is from the Folger’s Corporation from 8/1954 2019 Officer Training Seminar | 185

In this case the applicant was missing information from his DD214. This is actually very common especially with veterans of the U.S. Navy.

Make sure the letter lays out the documents used to create a preponderance of evidence that established the basis for eligibility of the applicant for others who might question eligibility.

The applicants DD-214 shows “Honorable� service in the U.S. Navy.

There is nothing on this DD-214 that would indicate the applicant is eligible for the VFW. Further documentation is required to verify VFW eligibility.

2019 Officer Training Seminar | 186

In this case we used the applicant’s copy of his cruise book to help verify eligibility.

The applicant’s cruise book proves military service and participation in an area recognized for VFW eligibility.

2019 Officer Training Seminar | 187

OPNAVNOTE 1650 can be very instrumental in helping to verify VFW eligibility. It lists awards for every unit in the Navy and Marine Corps from 1942 -2001 in 1071 pages. A copy can be obtained online.

2019 Officer Training Seminar | 188

Once the Post Review Committee has verified eligibility they must sign the back of the member’s application stating that they have performed their duties and recommends approval or rejection to the Post membership.

The applicant needs to sign and date the back of the application when they first apply for membership attesting to the fact that they are a U.S. Citizen or U.S. National and eligible for membership in the VFW.

Like any other committee the Post Review Committee must report to the Post Membership for the Post members to make the final decision on the committee’s recommendations.

Challenging Eligibility.

Section 108 of the National VFW By-Laws and Manual of Procedure specify that a member who has his VFW eligibility challenged has to be notified within 5 days of the challenge and then they have 15 days to provide that proof to the Post Adjutant. If proof of eligibility cannot be established then the members application and proof of service shall be submitted to the Department Commander for review and disposition.

If the Department Commander cannot establish proof of eligibility then the application and proof of service is “...submitted to the Commander-in-Chief, who shall determine the eligibility of the member.”

For Questions call; Texas VFW at (512) 834-8535.

2019 Officer Training Seminar | 189

VFW “BUDDY”® POPPY CHAIRMAN’S MANUAL Since 1922, the “Buddy”® Poppy has been an integral part of the VFW community. As VFW’s official memorial flower, the Poppy represents the bloodshed by American service members. It reiterates that ll not forget their sacrifices.

The Poppy movement was inspired by Canadian Army Col. John McCrae’s famous poem, “In Flanders Fields.”

Poppies were originally distributed by the FrancoAmerican Children’s League to benefit children in the devastated areas of France and Belgium following WWI. In 1922, VFW conducted a campaign and got Poppies from France. Members soon discovered it took too long to get the flowers in from France and they came up with a better idea. Disabled, hospitalized and aging veterans could make the paper flowers and ship them out to the members for distribution.

And so it was known, for veterans in VA hospitals and domiciliaries and in state veterans’ homes, every day would be VFW “Buddy”® Poppy Day. These men and women assemble the Poppies, tie them in bunches of 10 and pack them in boxes of 500, 1,000 or 2,000 for shipment to the Posts and Auxiliaries. VFW pays the disabled veteran for the work. In most cases, this extra money provides additional income for the worker to pay for the little luxuries, which makes life more tolerable.

Furthermore, Poppy assembly is often used as a therapy program to provide exercise for fingers and hands crippled by wounds, disease and the effects of old age.

Another reason Poppies are so important is because all proceeds from distribution are used for veteran’s welfare or for the well being of their needy dependents and the orphans of veterans. More than 2,300 children of

veterans have been, or are being cared for in the VFW National Home in Eaton Rapids, Michigan, thanks to a portion of Poppy funds.

As your Post’s “Buddy”® Poppy Chairman, you need to build enthusiasm for this program. Reiterate to your fellow members the two-fold importance of Poppies. It’s truly all about veterans helping veterans and living up to VFW’s motto of “No One Does More for Veterans.”

Recognition is Important Too! It is only human nature to desire and appreciate recognition for a job well done. A word of praise often means more than any kind of financial reward especially if it is done publicly. It is in recognition of these truths that special citation awards are made available through the VFW Department Headquarters or “Buddy”® Poppy Chairman. Check with them to determine the rules in effect in your Department. Don’t overlook the faithful Post or Auxiliary member who goes on the streets each year to distribute Poppies.

Recognize their efforts at Post or Auxiliary meetings

DISTRIBUTION OF “Buddy”® Poppies SHOULD BE INCLUDED IN EVERY POST, DISTRICT OR DEPARTMENT ACTIVITY OR ANYTHING IN WHICH YOU PARTICIPATE. MEMBERSHIP DRIVES, PATRIOTIC EVENTS, EVEN BINGO SHOULD INCLUDE DISTRIBUTION OF OUR FAVORITE FLOWER!

2019 Officer Training Seminar | 190

There are two critical components to conducting a successful campaign:

PLANNING & ENTHUSIASM Planning ensures nothing will be left to chance and there will be plenty of Poppies for distribution. And the more enthusiasm you demonstrate, the greater your chances of inspiring others to help make this year’s campaign a true success.

Here are some important things to consider when preparing for your “Buddy”® Poppy distribution: 

  



 







 

Identify potential volunteers within your Post and Auxiliary and gather them together for an informational meeting explaining the purpose of the “Buddy” ® Poppy campaign.

Plan on each volunteer distributing 200 Poppies.

It sounds like a lot, but with the right placement in the community, 200 will go fast.

Multiply the number of volunteers by 200 and that’s approximately how many you should order.

Choose distribution dates. Memorial Day and Veterans Day are always a popular time, but any time is a good time to distribute this memorial flower.

Request from your Department Headquarters an order form to purchase your Poppies at least 8 to 12 weeks in advance of your distribution dates.

Stake out key distribution venues in advance.

Choose high traffic areas and determine the number of workers you need to cover the locations. Ideal locations include storefronts, office or factory entrances and recreational areas.

Make sure you get permission from the business owners before setting up shop. Post flyers around town in key areas such as the Post Office, coffee shops, gas stations, etc. It will let people know when and where they can get a “Buddy” ® Poppy.

If your local newspaper has a community calendar section, be sure to let the editor know about two weeks in advance that you’d like to place your Poppy announcement on the calendar.

Encourage your volunteers to smile and be enthusiastic during the distribution. If they appear friendly, it will project a good image for VFW. Make sure your volunteers wear their VFW or Auxiliary caps.

Remind your volunteers that they are not “selling” Poppies, but distributing them with the hope of getting donations.

If you follow these simple steps, your “Buddy” ® Poppy campaign is sure to be a success.

OVERCOMING ADVERSITY Many factors can lead to poor “Buddy” ® Poppy distributions. Perhaps you live in a bustling city like Chicago or New York City where folks aren’t as eager to stop on the streets. Or maybe you live in a town with only 600 people and you’d be lucky to hand out 200 Poppies in a week. Or perhaps your members are primarily older and in failing health.

If any of these sound familiar, perhaps you should try a different approach to handing out the Poppies and raising funds for needy veterans.

Below is a list of alternative methods for distributing Poppies:  Sell coat hanger wreaths made out of Poppies.

Use a child-sized wire coat hanger and bend it into a circle. Straighten the hook to make a ground stake.  Wind the stems of about 50 Poppies around the wire to complete your wreath. Popular around Memorial Day.  Make a “Wall of Remembrance” at your Post.

Patrons can request a Poppy in honor of a loved one who has died. Their name gets placed on the wall with a Poppy hanging next to it.

Honorees’ names can be typed on note cards with the Poppies stapled to them.  Use Poppies to make table centerpieces that can be raffled off at Post suppers.  Contact another civic organization in your community and ask if you can give a small presentation on the “Buddy” ® Poppy. Be sure to have plenty with you, as you’ll likely get several takers.  Set up a booth at county fairs, public forums, school events, church suppers or other civic organization meetings.

Let your imagination and that of your volunteers guide you in distributing these beautiful red flowers.

REMEMBER: NEVER REFUSE SOMEONE A POPPY BECAUSE THEY ARE UNABLE TO CONTRIBUTE. A POPPY ON ANYONE’S LAPEL HONORS ALL VETERANS! 2019 Officer Training Seminar | 191

NATIONAL “Buddy” ® Poppy CONTEST A “Buddy”® Poppy Display Contest will be held at the National Convention. Rules have been designed to put emphasis on the purpose and effectiveness of the displays. It is suggested that Department Contest rules be set up in conformance with this outline.

the Convention week. Displays shall be set up in space provided in the Convention exhibit or meeting halls. At the time the display is set up, the responsible person must complete an entry form which will show the category of competition, the number of Poppies used, the purpose of the display, the Post and/or Auxiliary number and location, and the name of the person who will dismantle and remove the display at the close of the Convention.

Displays will be presented and judged in three categories:

Displays may be accompanied by a white card, not to exceed 4 X 6 inches in size, on which is lettered in black ink an explanation of the theme for the display or other information of interest to the viewer or the judges.

Category 1. Public Promotion of Poppy Campaign (Window, booth, parade, poster displays, campaign promotions, etc.)

Post name, Post number, city or state (including the shape of your state) may not be visible on display entries; failure to comply will result in disqualification.

Rules

Displays must be designed for public exposure and must bear a message soliciting a donation for and wearing of the VFW “Buddy” ® Poppy. At least one Poppy used in the display must be in its original form and color, with label attached.

Category 2. Memorial or Inspirational Displays (Wreaths, memorial tablets or plaques, patriotic or devotional themes) Displays must be designed to honor the dead, to inspire devotion to God and Country, or to dramatize the activities supported by the “Buddy” ® Poppy. At least one Poppy used in the display must be in its original form and color, with label attached.

Judging Judging of displays will be on the basis of effectiveness, purpose, clarity of theme, suitability, originality, beauty and number of Poppies used. Where a sample of a large number of identical items (such as corsages or wreaths) is entered, full credit shall be given for the total number of Poppies used.

Prizes Plaques will be awarded to the first, second, and third place winners in each of the three categories.

NATIONAL “Buddy”® Poppy AWARDS

Category 3. Artistic or Decorative Use of Poppies (Post Home displays, table centerpieces, corsages, pictures, plaques, models, scenes, hats, novelty pieces, etc.)

Each year, awards are given to Department Commanders, Department “Buddy” ® Poppy Chairmen and Post Commanders and their respective Auxiliary counterparts. The contests are as follows:

Any display not meeting the qualifications for Categories 1 or 2 shall automatically be entered in Category 3. At least one Poppy used in the display must be in original form and color, with label attached.

Over One Million “Buddy”® Poppy Club

SPECIAL NOTE: Departments purchasing over 250,000 Poppies will be allowed two displays in each of the three categories for the National Display Contest. All others will be allowed one display in each of the three categories.

The Department Adjutant will have to notify the Programs Director, in writing, by June 30 of the Posts that will represent the Department in each category. This will allow us the time necessary to ensure each entry has sufficient space to set up at the National Convention.

The National Programs Committee shall have no responsibility in setting up, taking down, or returning displays. Displays may be entered and set up at any time from 8 a.m. Saturday until 12 Noon on Monday of

Recipients: Department Commander & Auxiliary President.

Criteria: A national award will be issued to those Departments that have purchased 1 million or more “Buddy”® Poppies during the current program year.

Awarded automatically and presented at VFW’s National Convention.

Divisional Contest Recipients: Department Commander & Auxiliary President.

Criteria: A National Award will be issued those Departments who lead each of the nine divisions at the end of the Memorial Day Campaign — June 30. The award will be forwarded to the Department headquarters for presentation following National Convention.

2019 Officer Training Seminar | 192

Outstanding Department Chairman’s Award Recipients: Department “Buddy”® Poppy Chairmen and their Auxiliary counterpart.

Criteria: A national award will be presented to those “Buddy”® Poppy Chairman and Auxiliary counterparts who have exceeded their previous year’s total distribution along with their Department’s three-year sales/campaign quota for the current program year ending June 30. Quotas will be established using the prior three-year sales/campaign history of each Department. Awarded automatically and mailed to Department “Buddy”® Poppy Chairman.

Outstanding Post Commander & Auxiliary President’s Award Recipients: Post Commander & Auxiliary President.

Criteria : A national certificate will be issued to one Post and one Auxiliary in each Department that has the best “Buddy”® Poppy Promotional/Public Awareness Program in their respective Departments. Each Department “Buddy”® Poppy Chairman should submit to the National Programs Director the name of the outstanding Post and Auxiliary in his/her Department. A certificate honoring the Department winners will be prepared and mailed to the respective Department Headquarters for proper presentation to the winning Post Commander and Auxiliary President.

ANNIVERSARY “Buddy”® POPPIES Special poppies are now available to Posts celebrating their 25th, 50th and 75th anniversaries. The poppies are the same design as traditional poppies but come in silver for the 25th anniversary Post, gold for the 50th anniversary Post and diamond (iridescent white) for the 75th anniversary Post. These poppies can be ordered along with the regular poppies prior to and during your anniversary year. They should be distributed and used in displays just like normal poppies.

FINAL THOUGHTS Aside from the Cross of Malta, the “Buddy”® Poppy is the most visible symbol of our great organization. We have ample evidence that the public interest in our “Buddy”® Poppies is increasing particularly around Memorial and Veterans Day. As chairman and as the director of the “Buddy”® Poppy Program, you and I must be creative to meet this rising interest. You may need to work a bit harder to establish relationships with retail outlets and venues to hand out poppies. I am working on new materials and promotional pieces to enhance your distribution. VFW leaders have broadened the use of the Post Relief Fund dollars to give your Posts greater latitude in the use of these funds.

Please know that we in the VFW Programs Department (Ph: 816-968-1155) stand ready to help you in any way we can. Thank you for your commitment to the VFW “Buddy”® Poppy Program.

Revised September, 2015

2019 Officer Training Seminar | 193

VOICE OF DEMOCRACY AND PATRIOT’S PEN CHAIRMAN’S MANUAL Revised as of 11/20/18

The Role of the Chairman VFW’s chairmen do more than just plan projects to improve their communities. They also recruit volunteers, build relationships with community leaders, organize partnerships with civic groups, and promote the VFW. You Are the Point Person A program chairman should understand one important fact right from the outset: You are the Post’s point man in your community. As chairman you will be your Post’s liaison to: • • • • • • •

school teachers and administrators community leaders local military personnel city government officials members of civic groups members of the media your fellow veterans

Seek out these new relationships. When it comes time to recruit volunteers or you need specialized expertise for Post projects, these community contacts will prove invaluable.

Project an outgoing, friendly personality. Speak positively about your Post, your community and your projects. Articulate your thoughts and plans clearly, concisely and coherently. Remember, you represent not only your Post, but the entire VFW organization as well.

Reporting Your Activities You may have heard it said that “the job’s not over until the paperwork is done!” That is especially true of VFW Programs.

Chairman must report their Post activities in their respective areas at least twice each year. Check with your respective Department chairman to learn what should be reported and in what form.

Documentation of your programmatic efforts is the thing that ensures the VFW’s reputation and our not-for-profit status.

Master Organizational Skills As chairman, your talents must be varied.

Consequently, your organizational skills should be fully developed.

Some of your specific duties include: • • • • • •

recruiting and maintaining a pool of active volunteers identifying and initiating programs needed in your community motivating your Post members, community volunteers and sponsors involved in your various projects recognizing your volunteers efforts organizing and maintaining records, photos and newspaper clippings the document your activities reporting to your Department chairman the volunteer hours, dollars donated by VFW, VFW Auxiliary and Cooties members and other information requested.

Through the contacts you’ve developed in your community, cooperate with other civic or fraternal groups. They may already be involved in community service programs you would like to undertake, or they may be eager to help with projects that you’ve planned. Also identify resources at your Post, talk with members and find out what special skills or hobbies they may have.

2019 Officer Training Seminar | 194

VFW Scholarships At the turn of the 20th century, the founders of the Veterans of Foreign Wars created an organization that would honor and serve veterans and perpetuate the values and ideals for which those veterans had served. Although men of vision, it is doubtful they could imagine the millions of Americans impacted today by the VFW’s youth, scholarship and recognition programs. Every year, tens of thousands of students nationwide participate in the Voice of Democracy Scholarship Competition and the Patriot’s Pen Essay Contest, garnering more than $3 million in scholarships, awards, and incentives.

Patriot’s Pen Essay Contest Patriot’s Pen gives 6th, 7th and 8th grade students the opportunity to express their opinion on a patriotic theme and improve their writing skills, while they compete for awards and prizes.

Cumulatively, the awards provided from all levels of the competition total $1.2 million each year. Each first place Department (state) winner competes for $55,000 in award money at the national level with the first place national winner receiving $5,000 and a trip to Washington, DC. Each state winner will receive at least $500 at the national level.

Voice of Democracy Scholarship Competition The National Association of Broadcasters (NAB) started the Voice of Democracy Scholarship Competition in 1947. The Veterans of Foreign Wars became a national sponsor in the late 1950s and

assumed sole responsibility for the program in 1961.

Many notables have participated in the Voice of Democracy including journalist Charles Kuralt, Miss America Anita Bryant and former U.S. Attorney General John Ashcroft. The Voice of Democracy competition provides high school freshmen, sophomores, juniors and seniors the opportunity to write and record an audio essay on a patriotic theme, competing for more than $2.1 million in college scholarships and incentives. Each first place Department (state) winner is brought to Washington, DC. in February to enjoy our nation’s capital and compete for $155,500 in national college scholarships— first place receiving $30,000. Each state winner will receive at least $1,000 at the national level.

Promote the Programs Contact all schools and youth groups in your area in the spring (before the school year ends) and again in the Fall after school starts, to make them aware of these opportunities. Contact the media in September to help you publicize the programs and again in November and December to announce your winners after the judging. Encourage teachers and other youth leaders to visit the VFW web site at http://www.vfw.org/Youth/ Please announce that the National Association of Secondary School Principals has placed both the Voice of Democracy and Patriot's Pen programs on the NASSP National Advisory List of Contests and Activities for this coming year.

Your Commitment To ensure a successful competition, Posts and Auxiliaries must commit knowledgeable chairmen, enthusiastic volunteers and resources to both competitions. Our goal is to increase the number of participating students every year. Approach schools in the spring because that is when most curriculum decisions are made for the coming Fall. In late summer, revisit to ensure they have the necessary materials and are prepared to do the program. Don’t hesitate to involve school administrators, PTA/PTO/PSO parents, teachers, counselors, radio and TV stations, newspapers, churches and other service, civic and community groups and organizations to encourage and facilitate student participation, help

with the judging and generally promote the programs.

We provide score sheets, brochures, sample news releases and PSAs on www.vfw.org – you would log-in at www.vfw.org as a VFW member, then click on MY VFW and look for the VFW Training and Support section under the Resources column. Then click on Citizenship Education, Youth Scholarships and Activities. Present VFW Scholarship Programs anywhere there are groups of students who might be interested. In addition to schools and home school programs; chairman should consider church youth groups, athletic teams, and Boy Scout and Girl Scout units – any place where young people can be reached.

2019 Officer Training Seminar | 195

Work Together

Judging the Contest

The VFW Chairmen, the Auxiliary Chairmen and volunteers should work together. It is the responsibility of the chairman to recruit and equip their volunteers with the basic contest details to conduct a successful scholarship program from start to finish.

For both Voice of Democracy and Patriot’s Pen (at each level of competition) the suggested number of judges is five to nine (or a minimum of three.) Judges should be from outside your Posts/Auxiliaries and should represent your community. Leaders from education, broadcasting, corporations, small business, and other fraternal and civic groups are ideal. Judges must not be connected in any way with the students in the competition. Set the date for your judging and invite the judges at least 90 days in advance. Remind them a week before the competition with a letter or e-mail and two days before with a telephone call. Ask permission to publicize their selection (along with the program) to the media, then follow up after the judging with a thank you. Invite them to your awards event and publicly express your appreciation for their help. A judges award citation is available through the VFW Store (800) 821-2606 (item number #4363 for Voice of Democracy and #4329 for Patriot’s Pen.)

Deadlines The deadlines for both Voice of Democracy and Patriot’s Pen are as follows: 1. Midnight, October 31, Entries to the Post* 2. November 15, Completion of Post judging** 3. December 15, Completion of District judging** 4. January 10, Completion of Department judging** 5. January 15, District participation reports to Department Chairmen** 6. January 15, Department winners to National* 7. January 31, Department reports to National* *required deadlines **suggested deadlines Order or Download Materials Early Order or download and print out Voice of Democracy and Patriot’s Pen student entry forms early in the year so you can provide a copy to anyone who needs one.

These forms explain the programs: complete rules, who can enter, how to enter, how schools can handle the program and how students and teacher can connect with a VFW Post to present their entries. The entry forms can be downloaded online at http://www.vfw.org/Youth/ (click on Youth Education from this link.) Anyone (students, teachers, chairmen, etc) can visit these web pages.

The new themes are announced and new entry forms will be available by April 1 annually..for the following Oct 31 student entry deadline.

Additional program items, student awards and gifts are available through the VFW Store at (800) 821-2606, or online at www.vfwstore.org All information needed for chairmen to conduct the programs are online now under “My VFW.” VFW Chairmen can visit this website http://www.vfw.org/Login.aspx where you would log in as a VFW member (then click on “MY VFW.”) Under the “Member Resources” heading you would click on “VFW Training and Support.” Go to the “Community Service & Youth Programs” area. If you have any questions, or you need assistance, please email the Youth Scholarships Coordinator, VFW Programs, VFW National Headquarters in Kansas City, Missouri, at youthscholarships@vfw.org or call 816-756-3390.

All Patriot’s Pen essays and Voice of Democracy audio essays should be reviewed by the chairman several days before the judging, so that small errors like too many words, an audio CD or USB drive that will not play on your equipment, a Voice of Democracy audio essay that is a bit too long/short, or a reference that inadvertently identifies them might be corrected by the student rather than a chairman eliminating them from the competition. Chairmen should never forget that our priority is to increase the number of students participating, rather than eliminate them. In the case of Voice of Democracy, the Program Chairman must be present for the judging at a site that avoids distractions.. The chairman does not need to be present while Patriot’s Pen essays are being judged (the reading/scoring of the Patriot’s Pen essays by the judges usually occurs somewhere not at the VFW Post, but off-site.) If the Voice of Democracy judging begins before 9 a.m., you may wish to provide coffee and juice. If judging continues through a mealtime, provide lunch. For Patriot’s Pen, each judge should be provided their own copy of the essays and a score sheet (score sheets are available online on MY VFW.) For the Voice of Democracy judging, judges need only score sheets and pencils. Voice of Democracy entries must be judged on the audio recording only, so the judges usually do not see a typed copy of each essay, unless a judge requests one from the chairman. All Patriot’s Pen essays and Voice of Democracy recordings should be identified by number to ensure the anonymity of the competitor. Competitors should never be asked to present their essay in person during the actual judging. Judges should be discouraged from discussing the Patriot’s Pen essays or Voice of Democracy audio-recordings during the judging process and should have no contact with the competitors. They should not see a photograph of the competitor. The judges’ decisions are always FINAL.

2019 Officer Training Seminar | 196

Judging Criteria Voice of Democracy contestants are judged on the following criteria: Originality (possible 30 pts.) Treatment of the theme should show imagination and human interest.

Content (possible 35 pts.) Ideas are expressed clearly and in an organized manner.

Delivery (possible 35 pts.) Speaking voice is clear and credible.

Local Competition Alternatives Recently, teachers and school leaders have shown reluctance to participate in our scholarship competition if they devote precious class time to completing entry forms and (in the case of the Voice of Democracy) record essays. For this reason, we offer teachers/youth leaders the option to simply use Voice of Democracy or Patriot’s Pen as a writing exercise. The teacher/leader may submit all entries to the Post for judging or conduct a judging within the group/class and advance a winner for every fifteen (15) participants. Note: This decision should be determined by the Post Chairman; working closely with the teacher or group leader.

School/Youth Group to Post (both Voice of Democracy and Patriot’s Pen) 1-15 essays – One (1) entry to Post 16-30 essays – Two (2) entries 31-45 essays – Three (3) entries (NOTE: no limit)

Post Competition Post entries are required to include the following: Patriot’s Pen: Typed essay in English of 300-400 words (+/- 5 words -- no graphics) and a student entry form completed legibly. All words must be counted (except the theme.)

Voice of Democracy: Typed essay, audio CD (or flash/USB drive) of the recorded essay (3-5 minutes, +/5 seconds), and a student entry form completed legibly.

Please refer to the student Voice of Democracy and Patriot’s Pen entry forms to review the complete rules and guidelines. For both programs, Posts must accept and judge all eligible entries received by midnight, October 31. If a Post decides on a later student entry deadline that is acceptable, as long as they can meet the District deadline for submitting their Post winner(s).

Post to District (for both Voice of Democracy and Patriot’s Pen) 1-15 essays – One (1) entry to District 16-30 essays – Two (2) entries 31-45 essays – Three (3) entries

Patriot’s Pen contestants are judged on the following criteria: Theme knowledge (possible 30 pts.) Has the student researched and understood the theme?

Theme development (possible 35 pts.) Does the essay answer relevant questions: who, what, where and why? Clarity of ideas (possible 35 pts.) Is the writer’s interpretation of the theme presented clearly?

REMEMBER....INTERPRETATION OF THE THEME IS UP TO THE STUDENT. ENTRIES SHOULD NOT BE DISQUALIFIED BECAUSE THEIR INTERPRETATION SEEMS INCORRECT OR INAPPROPRIATE. (NOTE: no limit)

District to Department One (1) entry per District (with student’s head & shoulders photo added at this time for first place District winner.) This applies to both Voice of Democracy and Patriot’s Pen.

Judging CDs For Voice of Democracy, the preferred format for CDs is the audio CD format. Flash Drives/USBs can also be accepted. When burning your CD, make sure that ‘Create Audio CD’ option (or similar) is selected so the program can properly convert your sound file and burn it to CD. After it has finished, be sure to play back your audio CD on a system other than your computer, such as a standard radio or car CD player, to verify that the conversion/burning process was successful.”

NOTE: If the entry has been recorded according to the criteria specified above; Posts, Districts and Departments should never reject an entry because they are unable to play the CD or flash drive. Part of the chairman’s responsibility is to review the entries to ensure appropriate equipment is available to properly judge the entry.

Special Needs Student Criteria The Voice of Democracy and Patriot’s Pen competitions are offered to the public primarily through our nation’s school systems. In compliance with the Americans with Disabilities Act, we provide “reasonable accommodation” for someone with a documented permanent disability.

Requests for accommodation must be submitted in writing with the student’s entry materials. As an example, a hearing/speech-impaired student may select another student of the same age and gender to read and record their Voice of Democracy essay. The volunteer assisting the disabled student is not eligible for any scholarship compensation, awards or benefits from the program. All questions regarding accommodation of a disabled student should be directed to the Programs Department, VFW National Headquarters at (816) 756-3390 or youthscholarships@vfw.org 2019 Officer Training Seminar | 197

Reporting Guidelines VFW Post reporting (to District level) is part of each student entry form. Department Chairmen will be emailed District and Department reporting forms in August, and blank forms can be e-mailed from the Programs Department upon request in either Word or PDF format. District and Department report forms are also online at MY VFW. January 15 is the deadline for District reports to be sent to the Department Chairman. The deadline for Department reports to arrive at National is January 31st. (NOTE: the state winners’ packet deadline is two weeks sooner - January 15.) Please ensure that a photograph of your Department winner is included, along with the notification date. FOR FURTHER INFORMATION ON VOICE OF DEMOCRACY OR PATRIOT’S PEN, CONTACT:

Youth Scholarships Coordinator VFW Programs VFW National Headquarters 406 W 34th Street Kansas City, Missouri 64111 Phone: (816) 756-3390 Email: youthscholarships@vfw.org

Revised as of 11/20/18

2019 Officer Training Seminar | 198

2019 Officer Training Seminar | 199

Smart/Maher VFW National Citizenship Education Teacher Award Chairman's Manual HONORING THOSE WHO TEACH

The VFW launched the Smart/Maher National Citizenship Education Teacher Award in 1999 to recognize classroom teachers for promoting citizenship education. Three teachers, one from each level (grades K-5, 6-8 & 9-12) are selected as national winners. Each national award teacher winner receives the Past Commander-in-Chief John Smart Award and $1,000.

Their respective schools also receive a $1,000 award.

They also receive a paid trip to the VFW National Convention to receive their award. NOTE: Winners will receive a 1099-MISC as a result of their award and allexpense paid trip. Visit this link for more information and for a nomination form: https://www.vfw.org/community/youth-andeducation/teacher-of-the-year

Eligibility

All current classroom teachers (teaching at least half of the school day in a classroom environment) are eligible.

Previous national VFW winners and home school teachers are ineligible. Nominations can be submitted by fellow teachers, supervisors or other interested individuals (not relatives.) Self-nominees are not eligible. While a school official may nominate a teacher, permission from a school or district is not required.

Deadlines

October 31st - Deadline for teacher nominations at the Post. Post judging should be completed by November 15th and winners sent to District. District judging should be completed by December 15th and winners forwarded to the Department. Department judging should be completed January 10th and winners submitted to VFW National Headquarters by January 15th.

Post chairmen must be sure to send the original nomination form, essay and official VFW Post teacher entry form of the winner from each grade’s category level — along with one-page resume, up to five pages of documentation and a good quality head and shoulders photograph from the winning teachers.

Judging

Select competent and unbiased judges. A panel of at least three to five judges is recommended. The VFW chairman should be present at the judging to provide assistance but should not be one of the judges. Prior to the judging, the chairman should review all nomination forms to ensure they adhere to the rules. Make sure entry is not a self nomination. The nominator should keep to the 350 word limit and sign the nomination.

Judges should grant points based on four criteria with the potential of 100 points as follows:

1-25 points - Does the teacher teach and/or model good citizenship and community involvement?

1-25 points - An innovative approach to teaching citizenship.

1-25 points - Development of resources to teach citizenship education.

1-25 points – Passion for teaching citizenship education.

NOTE; JUDGING SHEETS ARE AVAILABLE ON LATER PAGES. Running the Program

Here are some important points to remember when conducting the Smart/Maher VFW National Citizenship Education Teacher Award Program.

• Know the program procedures and judging guidelines thoroughly.

• Develop a good working relationship with your Post’s Auxiliary chairman.

• Contact schools early and make a point of explaining the importance of the program to the principal.

• Send a news release to your local media with the names of your winning teachers (see website for sample.)

• Recognize your participants (both winners and judges) with official VFW awards - see the official VFW Store catalog (or visit www.vfwstore.org for ideas.

• Send an accurate and detailed report of your competition along with your winning Post’s entries to the District as soon as the competition is finished. This report should include the following: 1.) Auxiliary participation 2.) Number of schools 3.) Total amount of money spent (including banquet costs, gifts and citations.)

Winning Entry Checklist

Here’s what your Post needs to have to your District: ❒ Winning Post teacher’s entry form, original

nomination form and essay by individual making the nomination.(Up to 350 words.) ❒ Teacher’s one page resume (no more than two sides). ❒ Up to five pages (both sides) of documentation such as news articles or supervisor’s recommendations. ❒ Good quality head and shoulders photo of the teacher.

The above requirements are the same for Districts to send to the Department.

If you have any questions, please contact Tammy Beauchamp in VFW Programs, phone: (816) 756-3390 ext 6287, E-Mail: tbeauchamp@vfw.org 2019 Officer Training Seminar | 200

Smart/Maher VFW National Citizenship Education Teacher Advancement Form (Post Teacher Entry Form) (Attach to original Post entry documentation for each teacher nominated.)

Nominee’s Full Name_________________________________________________________________________________________ Street _____________________________________ City _______________________ State _____________ Zip_____________ Home Phone ____________________

Grade level

❍

K-5

❍

6-8

❍ 9-12

Name of School______________________________________________________ School’s Phone __________________________ School Address _____________________________________________________________________________________________

Post/Auxiliary Chairman Section I certify that the teacher named above is the duly selected Post winner of the Smart/Maher VFW National Citizenship Education Teacher Award Program in his/her grade level category and is our Post’s authorized entry into the District finals.

Signature of Post Commander/Chairman ____________________________ VFW Post No. ___________ Phone________________ Post Address ______________________________________________________________________________________________ Signature of Auxiliary President/Chairman ________________________ Auxiliary No.________ Phone ________________ Address __________________________________________________________________________________________________ Total number of teacher nominations for all categories _______

Total dollar amount spent by Post/Auxiliary for awards for all

categories and other (citations, gifts, medals, banquet) $__________

District/Auxiliary Chairman Section I certify that the teacher named above is the duly selected District winner of the Smart/Maher VFW National Citizenship Education Teacher Award in his/her grade level category and is our District’s entry into the Department finals.

Signature of Dist. Commander/Chairman __________________________ Dist. No._________________ Phone ________________ Address __________________________________________________________________________________________________ Signature of Auxiliary Dist. President/Chairman ____________________ Dist. No._________________ Phone _________________ Address __________________________________________________________________________________________________ List all Posts participating in program_____________________________________________________________________________ Total dollar amount spent by Posts/Auxiliaries for awards for all categories and other (citations, gifts, medals, banquet) $ __________

VFW Department Commander/Chairman Section I certify that the teacher listed above is the duly selected winner of the Smart/Maher VFW National Citizenship Education Teacher Award in our Department in his/her grade level and is our official entry into the National judging. This winner will be/was notified that they are the first place state winner in their grade level on the following date: ___________________________ Signature of Dept. Commander/Chairman ________________________________________________ Phone __________________ Address____________________________________________________________________________________________ Note: Be sure this form is entirely completed before sending to National Headquarters with your state winner’s original nomination form, essay, one page resume, up to five pages of documentation and a good quality head and shoulders photograph. Remember this form is due back to VFW National Headquarters Programs Department by January 15th.

Mail to: VFW PROGRAMS, VFW NATIONAL HEADQUARTERS, 406 W. 34

TH

ST., KANSAS CITY, MO 64111.

2019 Officer Training Seminar | 201

TEACHER’S AWARD JUDGING SCORE SHEET TEACHER’S NAME

CITIZENSHIP (1-25 points)

INNOVATION (1-25 points)

RESOURCES (1-25 points)

PASSION (1-25 points)

TOTAL (possible 100 points)

JUDGING CRITERIA CITIZENSHIP – 1-25 Points – On a scale of 1-25, to what extent does the teacher encourage and/or model good citizenship and community involvement?

INNOVATION - 1-25 Points – On a scale of 1-25, how much innovation (new ideas, new tools, new resources, and new approaches) does this teacher utilize in the classroom? Does this teacher’s effort reflect an ongoing desire to stimulate the students with new things?

RESOURCES – 1-25 Points – On a scale of 1-25, to what degree has this teacher demonstrated an ability to identify and utilize new and exceptional resources to fund, facilitate and provide materials for his or her classroom? Does this teacher tap into outside agencies, organizations and individuals to acquire materials and expertise in the classroom? As an example – bringing speakers, finding in-kind and monetary donations, utilize local opportunities like museums, field trips and local events.

PASSION – 1-25 Points – On a scale of 1-25, to what degree does this teacher appear to be passionate about the profession of teaching? Are they regularly seeking to upgrade their skills? Do they try and find ways to encourage their students? Do they take a personal interest in their student’s individual success?

DATE _______________________ POST # ________ GRADE LEVEL

 K-5

 6-8

 9-12

JUDGE’S NAME (please print) ______________________________________________________ JUDGE’S SIGNATURE ____________________________________________________________ NOTE: Judges should be carefully selected, preferably from individuals who have classroom experience and understand the challenges of teaching. They should never have any affiliation with the nominees or the schools where the nominees teach.

While it may be necessary to use VFW and its Auxiliary members, it is preferred that judges come from outside our ranks to avoid the appearance of impropriety. During the judging, the chairman should facilitate and observe but refrain from offering his or her observations on the candidates. The judges are encouraged to discuss the candidates but must arrive at their own numerical evaluation using the grid above. Make sure all judges are kept aware of the progress of the teachers they have judged and are invited to any awards presentations.

Revised 10/26/2018

2019 Officer Training Seminar | 202

texasvfw.org

foundation@texasvfw.org | 512.291.6850