March 2007 Newsletter - written by Mary
Honomichl
"Three of the officers elected in November - Mary Miller, Bethany Boyles, and
Patti Boilen - have resigned for personal reasons. Mary Miller has also resigned
as the walk leader."
Actual Status
This webpage will remain up as is until these two events happen:
1) The resignation emails from Mary Miller and Bethany Boyles (shown below)
are printed in the chapter newsletter for accuracy.
2) An audit is conducted to show the true financial status of the
chapter.
Actual Resignation Emails
To:
HLA_Houston_Chapter@yahoogroups.com, RAdler@hearingloss.org,
tbarrient@hearingloss.org, tportis@hearingloss.org
From: "Mary Miller"
Date: Thu, 8 Feb 2007 18:41:57 -0800 (PST)
Subject:
Re: [HLA_Houston_Chapter] Important Announcement effective immediately
Given that two of our chapter officers with CPAs are not comfortable
with our chapter finances, I must resign my co-president office as well as from
the Houston chapter, effective immediately.
I cannot in good conscience
ask for walk sponsors, nor can I ask others to do so.
I will miss
everyone. I wish you well.
Goodbye,
Mary Miller
To:
HLA_Houston_Chapter@yahoogroups.com
CC: tbarrient@hearingloss.org
From:
"Bethany Boyles"
Date: Thu, 8 Feb 2007 18:18:01 -0800
(PST)
Subject: [HLA_Houston_Chapter] Important Announcement effective
immediately
To all members of the Houston Chapter of the Hearing Loss
Association of America:
It is with great regret that I must resign from
all association with the Hearing Loss Association of Houston. As a Certified
Public Accountant liscensed by the state of Texas, it is my belief I could lose
my license to practice accountancy in Texas in accordance with section 501.90
(acts discreditable) of the Public Accountancy Act of Texas, if my name is
affililated with this organization, especially as an officer.
It is
required for Nonprofit Organizational Effectiveness to focus on Accountability
and Best Practices and Leadership, and Public Awareness and Support of the
Sector. State delegations have formed Nonprofit Organizational Effectiveness
focusing on Accountability and Best Practices and Leadership, and Public
Awareness and Support of the Sector. State delegations have formed action plans
and will continue work action plans and will continue work Generally,
non-profits and people operating non-profits must comply with all of the same
laws which would apply to for-profit businesses. There are exceptions for taxes
(noted above) and some exceptions related to First Amendment concerns. Directors
and officers of non-profits owe a fiduciary duty to the non-profit and its
beneficiaries similar to the duties owed by directors and officers of for-profit
corporations.
Under state and federal law a non for profit organization
has the following requirements:
Review programs and activities
Review financials, fundraising and legal compliance
Identify areas of
growth and stagnation in the organization
Examine areas of possiblities for
growth and needed services
Research goals and mission
Develop a plan
and recruit board members
Establish Corporation
Adopt Articles of
Incorporation and File with the State
Name the Board of Directors and adopt
Bylaws
Obtain an EIN - Tax ID number by filing form SS-4 with the IRS
Obtain Tax Exempt status by filing Form 1023 with the IRS Instructions
Establish a Conflict of Interest Policy
Establish financial
management
A corporate banking account,
An accounting system adequate
for
organizational management
tax reporting
grant tracking
proving substantiation letters to contibutors
Meaningful financial
oversight
Internal controls
Contact the state tax board for
information about obtaining a state tax number and see if additional information
must be submitted for state tax exemption from income tax and sales tax, etc.
Check with the state department of consumer affairs or business licensing to
obtain any required business licenses or permits.
Contact the state Attorney
General's Office to see if registration or reporting is required.
Find out
about workers' compensation if you will have employees.
Protect your trade
name
Order any required notices (advertisements you have to place) of your
intent to begin operating in the community.
Check zoning laws.
Obtain
city and/or county business licenses or permits.
Get adequate insurance or a
rider to a homeowner's policy.
Get tax information for employees, including
guidelines for withholding taxes, information on hiring independent contractors,
etc.
Apply for a federal non-profit mailing permit.
Order business cards
and stationery.
Get an email address.
Set up your website.
Develop a
Corporation Checklist of legal requirements for operation including:
Board
Meetings
Tax Filings
State Filings
Ongoing steps to develop the
organization
Educate and Assess the Board
Select, educate and evaluate
the Director and key staff
Develop a strategic plan
Review vision and
mission
As an officer, I have a fiduciary duty to see each of these
requirements are met. The simple fact that We, the current Co-Presidents and
Vice President have requested; but have been refused access to the financial
records of the organization the requirement of meaningful financial oversite has
been prevented. Also, I have not witnessed, in any form or fashion where
Nonprofit Organizational Effectiveness focusing on Accountability and Best
Practices and Leadership, and Public Awareness and Support of the Sector exists
in this organiztion Internal Controls are nonexistant in this organization and
as a Certified Internal Auditor, I have specialized knowledge in this area.. I
can, for no reason, risk the loss of my license to practice accountancy in the
state of Texas as this is my livelhood. I believe my involvement presents that
risk. Patti Boilen has been unable to access any online services lately and has
requested I announce her resignation, also.
I had great plans to work
hard on making the Houston Chapter of HLAA the greatest and largest in the
Country. The Houston Metropolitan Area is the most populous in the state, yet we
have the smallest membership.. ......... .This is my assumption from meeting
attendance as no one can provide me with an official membership roster...... how
do we know the total "contributions paid?"
It is my plan to remain
active on the National Level and I wish the best for each of you and the Houston
Chapter, itself.
Sincerely,
Bethany Sue Boyles, CPA, CIA
