Treasurer’s Handbook
Appendices and Forms
There are three critical job requirements for an IFGS Chapter Treasurer to communicate to Society: reporting games and game fees on a quarterly basis, reporting memberships as they come in, and reporting tax information at the end of the fiscal year.
This document includes the crucial forms for any IFGS Chapter Treasurer to organize their information, and in the case of Forms TR-3 and TR-4 to communicate it to Society.
Thank you for taking on the critical position of Treasurer. Please feel free to ask any questions at .
Janice Gott
IFGS Clerk
Form TR-1: Fee Collection and Sign-In
This TR-1 form can replace the Sign-In sheet used in Registry. The two have been consolidated into this one sheet.Check boxes have been added to help simplify getting people signed in and on course on game day. If your Chapter uses a different system on game day that is fine – this is offered as a good example of what information needs to be collected.
The Process for using Form TR-1 is simple:
1. Fill out the Game Name and Date at the top of the sheet.
2. On game day, have each player sign their name to the sheet and note the time they arrived.
3. Check their membership. If they are a current IFGS member check the box in the signature block. If not, they will need to pay a membership fee and fill out a membership form before going on course. IRS regulations do not allow us to have anyone on course that isn’t a member of the organization. The only exception to this rule is new players are allowed to participate in two gamesbefore they have to become members.
4. Collect their game fees. Write the amount that they paid in the Amount Paid column. You should also note it in this column if they gave you money for anything else like a membership or arulebook.
5. Check their player status in the Function box.
6. The next step should be completed some time before the first team goes on course. Have the game Safety and Registry officers check their appropriate sections. This form is meant to be a checklist to help them as well. It’ll be a quick reference to tell if each of the teams is signed in a ready to go.
7. When the game is finished, the Registry officer will use the form to help expedite getting everyone signed out and checked out.
8. Add up the amounts in the Amount paid column and write the total at the bottom of each page.
9. While in the presence of the Registry Officer, count the funds that you collected and compare them against the total amount you should have.
Form TR-2: Game Report Form
Form TR-2 is filled out as soon as possible after the game, after TR-1 has been completed. This report contains critical historical as well as financial information about the game, and is important in documenting your Chapter’s games for their advancement to full Chapter status.
1. Fill out the Game Name, Run Date, Producer and Chapter at the top of the sheet.
2. Assemble the sign-in sheets from the game and separate them by day. Total the number of PC’sfrom Day 1 and enter it in box 1 on the Game Report form. Next, total the number of staff membersfrom day 1 and enter that into box 2.
3. Add boxes 1 and 2 and enter the total in box 3.
4. Repeat Steps 1-3 using the numbers from day 2 and enter the amounts in boxes 4-6.
5. Add boxes 1 and 4 and enter their total in box 7. Copy this number to box 7 under Income.
6. Add boxes 2 and 5 and enter their total in box 8. Copy this number to box 8 under Income.
7. Add boxes 3 and 6 and enter their total in box 9.
8. Add boxes 7 and 8 and enter their total in box 10. Boxes 9 and 10 should contain the same number.Copy this number to box 10 under Expenses.
9. Enter the total number of memberships collected in box 11 under Income and under Expenses.
10.Enter the PC Fee for the game in the box to the left of the heading PC Fee under Income. Repeatthis step for the Staff Fee. Extra lines have been provided for other monies collected such asJunior memberships, Rulebook Sales or other fund Raisers.
11.Multiply each line under Income straight across and enter the total in the corresponding box underTotal Collected.
12.Add all the boxes under Total Collected and enter the sum in box 12.
13.Total the receipts for props and enter this number in the box next to Props. Next, enter any landfees or food expenses on their appropriate lines. An extra line has been provided for any othermiscellaneous expenses.
14.Multiply the number in box 10 by $2.50 and enter the total in box 13.
15.Multiply the number in box 11 by $7.00 and enter the total in box 14.
16. Add all the boxes under Total Spent and enter the sum in box 15.
17.Subtract line 15 from line 12 and enter the resulting amount in box 16. This is the Net Profit orLoss from the game.
18. Add lines 13 and 14. Their sum is the total that is owed to IFGS Society. This number is used withForm TR-3.
NOTE: Junior and Associate memberships are $2 each, with $1 going to Society.
Form TR-3: Payment of Society Fees
Form TR-3 should be completed and mailed to Society on a quarterly basis.
1. Fill out the Chapter Name, Reporting Treasurer and Date of Report at the top of the sheet.
2. Circle the Quarter that you are reporting for.
3. If your chapter has not run any events during the quarter that you are reporting for, check the firstbox. Otherwise check the second box.
4. Collect the Game Report Forms (Form TR-2) for all the games that your chapter ran since yourlast report. If you’re not sure of the last game you reported, contact the Society Clerk.
5. Copy the event names and dates from each of the Game Report Forms to Form TR-3 in the boxprovided.
6. Under Fee Due, copy the total in Box 17 on Form TR-2 to appropriate line on form TR-3.
7. Total all amounts under Fee Due and enter it in the box marked “Total”.
8. Write a check for this amount and send it along with copies of the sign-in sheets (Form TR-1) fromeach of the reported games to the address that is provided on form TR-3.
TR-3: Payment of Society Fees
Chapter Name:
Reporting Treasurer:
Date of Report:
Quarter: (circle one)
Q1-April to June Q2 -July to September
Q3 -October to DecemberQ4 -January to March
Check one:
We have not run any sanctioned events this Quarter.
We have run events this quarter, see details below.
Event Name / Run Dates / Participants / Fee Due @ $2.50TOTAL
Mail Forms and Check to:
IFGS
P.O. Box 36555
CINCINNATI OH 45236
Form TR-4: TAX REPORT FORM
Once a year, all of your Chapter’s income and expenses need to be compiled and sent to Society. The Clerk will then combine all of the Chapter TR-4 reports into a single federal Income Tax Statement (IRS form 990), as all chapters and Society are a single legal entity. The IFGS does not PAY taxes, as it is a non-profit organization, but it is required to file its report on time each year. As the Society fiscal year begins in April and ends in March (instead of following the calendar year), the Society taxes are due on August 15th. The Chapters need to have their reports turned in to the Clerk well before that date, so there is time to compile all of the data.
By the way, the IFGS is a 501 (c) (7) non-profit membership organization. It is NOT a charitable organization, and donations to the organization, while gladly accepted, are not tax deductible.
FORM TR-4: TAX REPORT FORM
Chapter: ______Treasurer: ______
For Period: April 1, 20____ toMarch 31, 20______
CHAPTER ASSETS
Cash on Hand/Checking Account:
(balance as of 3/31)
Cash Box (undeposited funds)______
Checking______
Savings______
Accounts Receivable:
Within IFGS ______
Outside IFGS______
Office Equipment(over $100 each in value):______*
List Items:
Reusable Props(over $100 each in value):______*
List Items:
Inventory (as of 3/31):
Publications & other IFGS products______
TOTAL ASSETS:______
* Note: For tangible assets such as office equipment, game equipment, and reusable props, note that only items that are worth more than $100 by themselves are to be considered. For example, if your chapter purchases 5 radios at a cost of $85 each, there would be no entry on this line. If your chapter purchased 5 radios at $100 each, then $500 would be the entry for this line. Please list the combined, total dollar amount of those items with a total value in excess of $100 each. Place the amount on the line with the star. To help us depreciate the items, please list the approximate date purchased if you know it.
FORM TR-4 CONTINUED
LIABILITIES
Accounts Payable (within IFGS):______
Accounts Payable (outside IFGS):______
Total Accounts Payable:______
INCOME
Interest Income: ______
Membership Dues (collected by chapter): ______(Each is either $10 or $2, or
$4 for book combo memberships
Membership Dues (sent from Society):______(Each is either $3 or $1)
Game fees collected: ______
IFGS products sold:______
Donations:______
Other:______
Total Income:______
EXPENSES
Membership dues sent TO Society:______(Each is either $7 or $1,
or $4 for book combo memberships)
Game Expenses:
Society Fees:______(At $2.50 each)
Site Rental:______
Other Game Expenses:______
General Expenses:
Checks written to IFGS: Internal Publications
bought from society for chapter use such as
High Elf Pins, Bank Forms, Handbooks:______
Checks written to IFGS: Rulebooks______
Locker or other Rental:______
Phone and Internet expenses:______
Other:(such as Elections, Newsletter)______
(Include equipment bought for less than
$100 per item if not included elsewhere)
Total Expenses:______
Profit/Loss:(income – expenses)______