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"  #& "8 `E Instructionsg budget form_Key1:_Order1 _Sort;  ;"ZR3  @@   Your Lodge A.F. & A.M.Income Statement Receipts:$Membership Dues and Application FeesDonations and GiftsInvestment IncomeTransfers from Other AccountsBudgeted Total ReceiptsDisbursements:Facilities CostsLodge Meeting Expenses, NetPersonnel CostsOther Administrative CostsTransfers to Other Accounts,Community Service and Masonic Awareness, NetMember Programs, NetMember Services, NetTotal Budgeted DisbursementsBudgeted Funds Flow Statement,Undesignated Fund Balance, Beginning of Year+  - #Undesignated Fund Balance, Year End= Receipts$Membership Dues And Application FeesNumberRate per PersonDegreesBequestsGifts@Building Use By Other Organizations (only if received by Lodge) MemorialsOtherInterest Dividends"Realized Investment Gains / LossesTransfers From Other Accounts Charity FundsLife Membership AccountPermanent FundTotal Receipts Disbursements6Rent (or building costs, if recorded on Lodge records) InsuranceLodge Meeting ExpensesCost/(Revenue)Meals and Collations&Member Jewels, Aprons, Awards and PinsOfficers Jewels and ApronsSpeakersPostageBenefitsOfficer Training and EducationAccounting and Legal FeesBank Service ChargesOfficer Association FeesPaymentsOther Anniversary Fund Building Fund Charity Fund'Community Service And Masonic AwarenessCommunity Service ProgramsAwards Blood DrivesDAREHoliday Programs ScholarshipsFellowship Nights Public EventsDancesBreakfasts / SuppersParades Yard SalesMember ProgramsEducational ProgramsGrand Lodge CharitiesHoliday CelebrationMasonic Gift PromotionsMeeting SpeakersSt. John's Sunday Table LodgeOther:Member ServicesBirthday Remembrances Holiday GiftsMemorial GiftsService CommitteeTraining and EducationWidows ProgramApplication Fees (per person)7Instructions for the Preparation of Your Lodge's Budgetbofficers and committee chairmen with an opportunity to identify financial resources, discuss Lodge^objectives, programs, priorities and needs important to your Masonic body and your membership.WAll other figures are automatically recorded on this page from subsequent budget pages.WMasonic play December Rose, Brethren have many different ideas of what the Lodge should^towards building a stronger Lodge serving the needs and interests of your many constituencies.doperations, services and charities, and build a consensus on the mission, values, strategies, goals,<Page 1 -- Income Statement and Budgeted Funds Flow Statementdof receipts and disbursements and shows whether the financial plan produces a net revenue or deficit\the operating budget only - except for any money transferred between permanent fund accounts_for the upcoming year need / may be revised due to financial constraints or undesignated funds.^It also indicates whether the program the Lodge has planned can be funded or whether some typePage 2 -- Lodge Receipts&include income on any permanent funds. Number of new Entered AppenticesHPage 3 -- Lodge Disbursements -- Administrative Costs and Fund Transfersbadministrative costs and fund transfers that do not directly contribute to membership benefits and Lodge members and the community.cLodge building is in disrepair, people will wonder what type of organization would let its buildingfof laser printers, perhaps print the notice "in house" and use the savings to do some other "exciting"MPage 4 -- Lodge Disbursements -- Membership / Community Services and Programs[members to Lodge, will attract more new members and will be perceived more favorably in its page downDeveloping a Lodge Budget_not only assures that everyone can contribute to the process, but also helps to ensure that the"Financial Reporting to Grand Lodge`to impinge on that spending flexibility executed in accordance with Lodge Bylaws and Grand Lodge Questions on this Budget Package#carefully comply with Lodge Bylaws.^budget limitations, why priorities were set as they were and why the Lodge needs to raise moreCity/Town, Maine!Blue Lodge Dues (ex: Grand Lodge)Grand Lodge Per Capita etc.Candidate Fees (Sec 90, SR 39)Per Capita, ME Mason, Insurance9Operating Budget for the Year beginning September 1, 2012Total Lodge Members 8/31/2012-Lodge Life Members (lodge & Grand Lodge dues)/Lodge: Honorary Mem. (Plural from Other Lodges)+Plural Members from Other Lodges (+Waivers),Member Trestleboard and Other Communications&Grand Lodge Per Capita, Fees and Fines/Lodge Support of Officer Development ActivitiesFines (Sec 84, 84A, SR 2)VGrand Lodge Grants (Bikes for Books, Youth, Community Betterment & Project Graduation)Grand Lodge Grant ProgramsBikes for BooksYouth ProgramsProject GraduationCommunity BetternentTotal Member Related IncomeAffiliation (available in 2012)O(Note: input budget provisions only where discriptions and numbers are in blue)3Printing Trestleboads, Newsletters, Meeting Notices8Salaries & Taxes: Secretary, Treasurer, Custodial, Otherspreadsheets. Iof fund raising is needed to support the planned activities of the Lodge.Mwill automatically calculate membership related disbursements to Grand Lodge.Nactivities. Plan for future needs buy setting aside funds in designated funds.cevents that fill the goals of involving the Brethren and their families, gaining recognition in the1community and bringing new men to the Fraternity.Zmoney or undertake other initiatives for the long term good of the lodge and its Brethren.bexpected to comply with the provisions of the Grand Constitution as well as the Lodge Bylaws that $must be approved by the Grand Lodge._operates financially within the Grand Lodge Constitution and Lodge Bylaws, the records of each SReport must be submitted to Grand Lodge within 10 days of the Annual Communication.Rt. Wor. Thomas E. Pulkkinen PO Box 413East Boothbay, ME 04544-0413(207) 633-7167 (home)(207) 350-9525 (cell)TEPulkkinen@aol.com]do for the members, the community and our charities. Many Lodges have limited resources, bothbfinancially and otherwise. As a leader in your Lodge, it is important that you help chart a courseaLodge plan its activities and manage its financial affairs. The budgeting process provides Lodge [are in blue. Other cells contain formulas necessary to help you complete your Lodge budget.aposition for the Lodge year. This report does not consider income on permanent funds - it reviews\and the general fund. Based upon this report, Lodge leaders are able to assess whether plansbdonations, investment income, and transfers from other available funds. Investment income does notiof candidates the Lodge expects to work. First enter the information required for the four lines in lightbgreen (also with arrow). This information will automatically calculate the number of people paying_Lodge dues and Grand Lodge Per Capita. Enter the projected number of candidates for the degreesband affiliation. Also update the rates per person as required. The numbers entered in this sectioncBylaws should govern the use of interest and principal in the permanent fund. Lodge officers should[support to Brethren and the general public. The second page covers programs and services toftend to "excite" the Brethren and attract public notice - unless they are perceived negatively. If theddeteriorate. If you don't serve meals in conjunction with meetings, perhaps attendance will fall. Ifbthe tresleboard / newsletter is poor, perhaps Brethren will just throw it away before reading it. dwhat its pricing policy should be given the Lodge's finances and its program plans. Perhaps trestle-cboards could be printed in black ink rather than colored ink, saving some money. Given the presenceathings. Encourage Brethren to receive their trestleboards by email, and use a webpage to announce[members and potential members perceive in their membership. An active Lodge will bring more`community. Many functions can be fun<Yd raisers while also interesting to the membership and their^guests. Holding a dance or a dinner-theater event can raise money to support a widows program.bLodges cannot operate games of chance, but there are few other restrictions on fundraising. ReviewXthe Vision Statement for the Maine Grand Lodge. Consider the programs contained on this Ybudget page or in Hiram's Handook.. Talk among the officers and members to identify some gthe Master's plan, the Treasurer's report or the Past Master's expectations. It should reflect what theaofficers want to achieve as a team for the good of the Lodge. To build support for the budget, it^should be developed with input from all of the officers and committee chairman. This approach dthe officers "buy in" to the plan. This effort also helps junior officers to understand the Lodge's `falls under tax exemptions granted to the Grand Lodge and its subordinate bodies. Each Lodge is bbeen properly audited and the proper IRS form 990 form has been submitted on time. The Treasurer'sVConstitutions. Any questions in this regard should be directed to the Grand Treasurer.Z As Masonic officers, we are charged with the stewardship of our Lodges. As taught by the T This budget worksheet has been prepared for the Grand Lodge of Maine to assist your\ This file contains two worksheets that are identified on the bottom scroll bar of the ExcelY The budget form does most of the calculating for you and readily tells you whether Lodge^ The amount of your Lodge's "Undesignated Fund Balance, Beginning of Year" is the only cell on` Based upon the information entered into pages two through four, this page shows the composition_ The second page details the four primary sources of Lodge funding: dues and application fees, e The first section requires information from the Lodge secretary as well as an estimate of the number[ The remaining sources of revenue are fairly straight forward. However, remember that LodgeU The disbursement section of the budget is covered on two pages. The first addresses ^ Administrative costs may not be as flexible as program and service costs, but neither do they_ A few suggestions are offered on items on this page. First, meals can be subsidized to attract[ The satisfaction of the membership and the future of the Lodge depends upon the value thata Your imagination in this section of the budget will bear fruit for the future good of the Lodge.^ A Lodge budget should be just that & a budget developed by and for the Lodge. It shouldn't be[ Each Lodge operates by the power of the charter or warrant granted by the Grand Lodge and d To ensure that the Fraternity complies with all federal and state enabling laws and regulations and^ Lodges have great discretion in how their funds are spent and the Grand Lodge does not intendB If you have any questions on this budget program, please contact:]revenues are sufficient to meet program costs. Data entry is needed wherever text or numbers /Total Disbursements (Net)"Budgeted Total Disbursements (Net)4Printing Dues Bills, Dues Cards, Envelopes and OtherCharitable AssistanceTapplication - Instructions and the Budget Form. Click on these tabs to move between dthe first page that needs to have data entered, other than the Lodge name, location and budget year.imore Brethren, orused as a fund raiser to perhaps support a college scholarship. 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