Your chapter is considered a business, a non-profit corporation, and a “501 © 3” entity (as defined by the United States Internal Revenue Service) under the umbrella of the Barbershop Harmony Society (SPEBQSA, Inc). Accordingly, there are certain legal, financial, and business requirements that must be met; some every month, some only as needed, and some on a schedule throughout the year.
Here are links to sections of the BHS’s Document Center with information and tools that chapter leaders will find useful.
Monthly Chapter Tasks - at a glance
The following chart will highlight many of the basic tasks that need to be addressed during a chapter year by the chapter leaders. More details can be found in THE BUSINESS OF BARBERSHOP handbook produced for the BHS Healthy Chapter Initiative Program back in 2017, along the links (above) to the BHS Document Center.
- Prepare and distribute agenda for monthly Board Meeting (Pres / Sec)
- Download a current chapter roster from BHS and verify accuracy or update (Sec)
- Keep accurate record of all chapter income and expenses, and process payment of bills and invoices (Treas)
- Board meeting (Pres), take minutes (Sec), report financial status (Treas)
- Fill any vacancies on the board using the Nominating Committee (Pres)
- During contest cycle: verify that all chapter members who intend to compete are current before taking contest stage. (Sec)
- Process membership applications and transfers. Keep copy for at least three years. (Sec)
- Report to BHS when a member passes. (Sec)
- Record any officer changes in the minutes, and update BHS Member Center. (Sec)
- Maintain regularly a journal (list) of your public service. (Sec)
- BMI/SESAC or SOCAN Show Clearance Application payments are made (Treas)
- Dues Changes – BHS must be given 60-day advance notice. (Sec)
- General Liability Insurance Certificates (ie, show venues). (Sec)
- US chapters are required to file an ASCAP report after their last show of the calendar year (even if they did not have a show) (Treas)
- Appoint Nominating Committee (Pres)
- Appoint Annual Financial Review Committee to report back before May 15 (Pres)
- Record in minutes individuals appointed by the board who are expected to handle chapter monies in any capacity (Sec)
- For US Chapters, IRS 1099-NEC Forms are due to anyone your chapter pays by January 31.
- For Canadian Chapters, submit any required forms the CRA or your province requires (Treas)
- When asked, submit financial records to the Annual Financial Review Committee. (Treas)
- Delegate to Spring District House of Delegates Meeting (Pres, appointee)
- For Canadian Chapters, submit any required forms the CRA or your province requires (Treas)
- Share Spring Convention information (Pres)
- Verify your chapter’s incorporation status with your state or province. Post to the Compliance Filings & Reports section of the BHS Member Center the date to which your chapter’s incorporation is good. (Sec)
- Verify your chapter’s Registered Agent information with your state or province and update, if necessary. (Sec)
- Remind your Chapter Treasurer to file any necessary Federal forms (ie, IRS Form 990-N E-Postcard filing is required by May 15 or CRA Form filings). (Pres)
- Remind your Chapter Treasurer to report to the board once the filing is completed (Pres)
- Remind Annual Financial Review Committee that their review must be filed by the Chapter Secretary by May 15th through the Chapter Profile in the BHS Member Center. (Pres)
- Receive the report from the Annual Financial Review Committee, post a copy for membership to review, give a copy to the Chapter Secretary for the record, and review with the Treasurer. (Pres)
- Receive from the Treasurer a copy of the acknowledgement of the Federally Required Forms (ie, IRS 900-N E-Postcard filing other IRS 900 Return, or CRA required forms). (Pres)
- Receive a copy of the Annual Financial Review. Post to your Chapter Profile in the BHS Member Center (Compliance Filings and Reports), and file in chapter’s official record. Keep for a minimum of seven years. (Sec)
- File IRS or CRA required forms by May 15th. Provide copy to President and Secretary. (Treas)
- Review with the President the Annual Financial Review. (Treas)
- Verify with the Secretary that financial files (IRS or CRA) information, the Annual Financial Review, and the incorporation information was reported in the BHS Member Center. (Pres)
- Inform membership of the upcoming Society International Convention. (Pres)
- Review Society Board developments with the membership. (Pres)
- Verify Nominating Committee is preparing the Slate of Officers for the coming year. (Pres)
- Set date for the Annual Chapter Meeting at which the next year’s chapter officers will be elected. Per the Standard Chapter Bylaws, this must be before October 15th of each year. (Pres)
- Receive the coming year’s proposed slate of officers and give a copy to the Secretary. (Pres)
- Have Secretary send notice to the membership of the Annual Chapter Meeting including the proposed slate of officers. (Pres)
- Fall District House of Delegates Meeting (Pres, or alternate)
- Share information from the Fall District House of Delegates Meeting with the membership. (Pres)
- Send required noticed to the member of the Annual Chapter Meeting and the proposed slate. Standard Chapter Bylaws requires notification at least two weeks prior to the meeting. (Sec)
- Attend Fall District House of Delegates Meeting. (Pres or alternate)
- Read the proposed slate of officers for the coming year two weeks ahead of the Annual Chapter Meeting and once at the Annual Chapter Meeting (Pres)
- Opposing nominations from the floor must be received and announced at least one week prior to the Annual Chapter Meeting. If there are any nominations other than the slate, remind the Secretary to prepare written ballots. (Pres)
- Preside over your chapter’s Annual Chapter Meeting by October 15th. (Pres)
- Remind newly elected officers of the importance of attending your District Leadership Academy, if occurring. (Pres)
- If there are any nominations opposing the slate, prepare written ballots for the contested positions. (Sec)
- Record minutes of Annual Chapter Meeting. (Sec)
- Report in your Chapter Profile in the BHS Member Center (Leader Section) the elected slate of new officers – to insure that your new officers will not be left out of the communication loop. (Sec)
- File any changes in the make-up of your Chapter Board with your State/Province, Incorporations Section (or equivalent agency). (Sec)
- Register incoming officers for your District Leadership Academy, if occurring. (Sec)
- Assist the incoming President in transition to office. (Pres)
- Incoming President should attend Leadership Academy officer training, if offered.
- Assist the incoming Secretary in transition to office. (Sec)
- Incoming Secretary should attend Leadership Academy officer training, if offered.
- Assist the incoming Treasurer in transition to office. (Treas)
- Incoming Treasurer should attend Leadership Academy officer training, if offered.
- If a US Chapter, verify with the Treasurer that the annual ASCAP filing, and payment were made. (Pres)
- IF a US Chapter, submit the annual ASCAP filing, and payment, if you have not already done so.
TAKE YOUR SUCCESSOR TO LUNCH
If you are stepping down from your Barbershop job in January, that means that the next guy will be jumping through the same hoops that you have been dealing with. How about taking the new guy out to lunch and spend some quality time sharing what you know and in getting better acquainted.
OTHER THINGS YOU NEED TO KNOW:
- General Liability Insurance. Chapters will receive a bill near the beginning of the year for general liability insurance (bodily injury and property damage). This protects the chapter, district, and society from third-party liability claims. Chapters may not opt out of this insurance policy.
- Property Insurance. Chapters are not automatically covered by the BHS Property Insurance. It is an opt-in opportunity. If interested contact email@example.com
- Tax Exemption. Chapters are under the umbrella of the tax-exempt of the Barbershop Harmony Society (SPEBSQSA, Inc.) which entitles your chapter to an exemption from paying federal income taxes on chapter earnings. But… your chapter still must file necessary federally required forms. Failure to file could result in the loss of your tax-exempt status, which could result in the loss of your Society Charter unless timely reinstated. Your chapter tax-exempt status may also entitle you to an exemption from income taxes if your state has an income tax.(Check with your state/province to verify requirements.) Your chapter tax-exempt status may also entitle your chapter to an exemption from paying sales taxes or other taxes in your state. (Check with your state/province to verify requirements.) While your chapter may be exempt from paying sales tax it may still be required to collect sales tax on chapter sales. (Check with your state/province to verify requirements.)
- Soliciting Charitable Contributions. Some states/provinces require that non-profits must register if they are soliciting charitable contribution, in some cases annually. You should check with your state/province or other appropriate agency for information about this registration requirement.
- State/Province Offices. Your state/province offices are valuable resources. You should consult with them about technicalities of your situation. When in doubt, ask.