var g_txt=[
{t:" ",p:1,x:510,y:1244,w:4,h:15},
{t:"NATIONAL ORGANIZATION OF  ",p:1,x:254,y:224,w:527,h:29},
{t:"BLACK LAW ENFORCEMENT EXECUTIVES  ",p:1,x:158,y:262,w:718,h:29},
{t:"NATIONAL STANDARDS ",p:1,x:314,y:359,w:399,h:29},
{t:"FOR ",p:1,x:474,y:397,w:78,h:29},
{t:"FISCAL AFFAIRS ",p:1,x:372,y:435,w:282,h:29},
{t:"Revised 1/09 ",p:1,x:120,y:1002,w:169,h:24},
{t:"Second Revision 1/01 ",p:1,x:724,y:1036,w:180,h:18},
{t:"Third Revision 7/01 ",p:1,x:738,y:1059,w:166,h:18},
{t:"Fourth Revision 1/09     ",p:1,x:729,y:1082,w:194,h:18},
{t:" Revised ",p:2,x:308,y:1187,w:686,h:15},
{t:"6/00 ",p:2,x:682,y:1187,w:345,h:15},
{t:"Second Revision 1/01 ",p:2,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:2,x:589,y:1225,w:138,h:15},
{t:"      ",p:2,x:479,y:1244,w:304,h:15},
{t:"Fourth ",p:2,x:728,y:1244,w:104,h:15},
{t:"Revision ",p:2,x:776,y:1244,w:119,h:15},
{t:"1/09 ",p:2,x:840,y:1244,w:89,h:15},
{t:"TABLE OF CONTENTS ",p:2,x:729,y:123,w:174,h:15},
{t:"   I. ",p:2,x:120,y:166,w:31,h:18},
{t:"Annual Report .......................................................................................................................2 ",p:2,x:165,y:166,w:736,h:18},
{t:" 1.1 ",p:2,x:120,y:189,w:114,h:18},
{t:"Description/Content .......................................................................................................2 ",p:2,x:210,y:189,w:692,h:18},
{t:" 1.2 ",p:2,x:120,y:212,w:114,h:18},
{t:"Annual ",p:2,x:210,y:212,w:103,h:18},
{t:"Audit ..................................................................................................................2 ",p:2,x:273,y:212,w:626,h:18},
{t:"  II. ",p:2,x:119,y:258,w:33,h:18},
{t:"Budget ....................................................................................................................................2 ",p:2,x:164,y:258,w:740,h:18},
{t:"2.1 ",p:2,x:165,y:281,w:29,h:18},
{t:"Preparation of Annual Budget .......................................................................................2 ",p:2,x:210,y:281,w:694,h:18},
{t:" 2.2 ",p:2,x:120,y:304,w:114,h:18},
{t:"Preparation ",p:2,x:210,y:304,w:137,h:18},
{t:"of ",p:2,x:307,y:304,w:61,h:18},
{t:"the Conference Budget ...........................................................................2 ",p:2,x:328,y:304,w:572,h:18},
{t:"2.3 ",p:2,x:164,y:327,w:29,h:18},
{t:"Adoption of the Budget ..................................................................................................3 ",p:2,x:210,y:327,w:690,h:18},
{t:" 2.4 ",p:2,x:119,y:350,w:114,h:18},
{t:"Budgetary ",p:2,x:210,y:350,w:128,h:18},
{t:"Control ..........................................................................................................3 ",p:2,x:298,y:350,w:602,h:18},
{t:" III. ",p:2,x:119,y:396,w:34,h:18},
{t:"Receipt and Disbursement of Funds ...................................................................................3 ",p:2,x:164,y:396,w:739,h:18},
{t:"3.1 ",p:2,x:164,y:419,w:30,h:18},
{t:"Responsibility for Receipt of Funds ..............................................................................3 ",p:2,x:209,y:419,w:694,h:18},
{t:"3.2 ",p:2,x:165,y:442,w:29,h:18},
{t:"Handling of Receipts......................................................................................................4 ",p:2,x:210,y:442,w:694,h:18},
{t:" 3.3 ",p:2,x:120,y:465,w:114,h:18},
{t:"Collection ",p:2,x:210,y:465,w:128,h:18},
{t:"Procedures ....................................................................................................4 ",p:2,x:298,y:465,w:604,h:18},
{t:"3.4 ",p:2,x:164,y:488,w:29,h:18},
{t:"Deposit of Monies ..........................................................................................................4 ",p:2,x:210,y:488,w:691,h:18},
{t:" 3.5 ",p:2,x:120,y:511,w:114,h:18},
{t:"Disbursements ................................................................................................................4 ",p:2,x:210,y:511,w:691,h:17},
{t:"  IV. Purchasing .............................................................................................................................4 ",p:2,x:120,y:557,w:785,h:18},
{t:"4.1 ",p:2,x:164,y:580,w:29,h:18},
{t:"Purchase of Goods and Services ....................................................................................4 ",p:2,x:210,y:580,w:692,h:18},
{t:" 4.2 ",p:2,x:120,y:603,w:114,h:18},
{t:"Billing/Invoices ..............................................................................................................4 ",p:2,x:210,y:603,w:691,h:18},
{t:" 4.3 ",p:2,x:120,y:626,w:114,h:18},
{t:"Contracts ........................................................................................................................5 ",p:2,x:210,y:626,w:693,h:18},
{t:"   V. Expenses and Reimbursement .............................................................................................5 ",p:2,x:120,y:672,w:782,h:18},
{t:" 5.1 ",p:2,x:120,y:695,w:114,h:18},
{t:"General ",p:2,x:210,y:695,w:108,h:18},
{t:"Provisions .........................................................................................................5 ",p:2,x:278,y:695,w:623,h:18},
{t:"5.2 ",p:2,x:165,y:718,w:29,h:18},
{t:"Authorization of Travel ..................................................................................................5 ",p:2,x:210,y:718,w:690,h:18},
{t:" 5.3 ",p:2,x:120,y:741,w:114,h:18},
{t:"Expenses ",p:2,x:210,y:741,w:120,h:18},
{t:"Payable ...........................................................................................................5 ",p:2,x:290,y:741,w:610,h:18},
{t:"  VI. Donations, Solicitations, and Promotions ...........................................................................5 ",p:2,x:120,y:787,w:782,h:18},
{t:" 6.1 ",p:2,x:119,y:810,w:114,h:18},
{t:"Donations .......................................................................................................................5 ",p:2,x:210,y:810,w:692,h:18},
{t:" 6.2 ",p:2,x:120,y:833,w:114,h:18},
{t:"Solicitations....................................................................................................................6 ",p:2,x:210,y:833,w:694,h:18},
{t:" 6.3 ",p:2,x:120,y:856,w:114,h:18},
{t:"Promotions .....................................................................................................................6 ",p:2,x:210,y:856,w:692,h:18},
{t:" VII. Use of Funds ..........................................................................................................................6 ",p:2,x:120,y:902,w:783,h:18},
{t:" 7.1. ",p:2,x:120,y:925,w:119,h:18},
{t:"Purpose ...........................................................................................................................6 ",p:2,x:210,y:925,w:690,h:18},
{t:" 7.2 ",p:2,x:119,y:948,w:114,h:18},
{t:"Reasonable ",p:2,x:210,y:948,w:137,h:18},
{t:"Fund-Raising ",p:2,x:307,y:948,w:153,h:18},
{t:"Cost ......................................................................................6 ",p:2,x:421,y:948,w:481,h:18},
{t:" 7.3 ",p:2,x:120,y:971,w:114,h:18},
{t:"Public Disclosure ...........................................................................................................7 ",p:2,x:210,y:971,w:693,h:18},
{t:" 7.4 ",p:2,x:120,y:994,w:75,h:18},
{t:"Commensurate Test .......................................................................................................7 ",p:2,x:210,y:994,w:695,h:18},
{t:"VIII. Property .................................................................................................................................8 ",p:2,x:120,y:1040,w:785,h:18},
{t:" 8.1 ",p:2,x:120,y:1063,w:114,h:18},
{t:"Inventory ........................................................................................................................8 ",p:2,x:210,y:1063,w:692,h:18},
{t:" 8.2 ",p:2,x:120,y:1086,w:114,h:18},
{t:"Property ",p:2,x:210,y:1086,w:113,h:18},
{t:"Rights ..............................................................................................................8 ",p:2,x:283,y:1086,w:619,h:18},
{t:"  IX. Bonding ..................................................................................................................................8 ",p:2,x:119,y:1132,w:785,h:18},
{t:" 9.1 ",p:2,x:120,y:1155,w:114,h:18},
{t:"Offices ",p:2,x:210,y:1155,w:103,h:18},
{t:"and ",p:2,x:274,y:1155,w:73,h:18},
{t:"Employees ..................................................................................................8 ",p:2,x:307,y:1155,w:595,h:18},
{t:" Revised ",p:3,x:308,y:1187,w:686,h:15},
{t:"6/00 ",p:3,x:682,y:1187,w:345,h:15},
{t:"Second Revision 1/01 ",p:3,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:3,x:589,y:1225,w:138,h:15},
{t:"      ",p:3,x:479,y:1244,w:304,h:15},
{t:"Fourth ",p:3,x:728,y:1244,w:104,h:15},
{t:"Revision ",p:3,x:776,y:1244,w:119,h:15},
{t:"1/09 ",p:3,x:840,y:1244,w:89,h:15},
{t:"   X. Conflict of Interest ................................................................................................................8 ",p:3,x:120,y:124,w:782,h:18},
{t:" 10.1 ",p:3,x:119,y:147,w:124,h:18},
{t:"General ...........................................................................................................................8 ",p:3,x:210,y:147,w:691,h:18},
{t:" 10.2 ",p:3,x:120,y:170,w:124,h:18},
{t:"Ethics ",p:3,x:210,y:170,w:94,h:18},
{t:"Committee ...........................................................................................................8 ",p:3,x:265,y:170,w:636,h:18},
{t:"10.3 Review by the Executive Board and Appeal .................................................................9 ",p:3,x:165,y:193,w:739,h:18},
{t:"  XI. Regions/Chapters ..................................................................................................................9 ",p:3,x:120,y:239,w:782,h:18},
{t:" 11.1 ",p:3,x:120,y:262,w:124,h:18},
{t:"General ...........................................................................................................................9 ",p:3,x:210,y:262,w:691,h:18},
{t:" 11.2 ",p:3,x:120,y:285,w:124,h:18},
{t:"Treasurer ........................................................................................................................9 ",p:3,x:210,y:285,w:693,h:18},
{t:" 11.3 ",p:3,x:120,y:308,w:125,h:18},
{t:"Bank ",p:3,x:210,y:308,w:87,h:18},
{t:"Account.................................................................................................................9 ",p:3,x:257,y:308,w:647,h:18},
{t:" 11.4 ",p:3,x:120,y:331,w:124,h:18},
{t:"Receipt ",p:3,x:210,y:331,w:106,h:18},
{t:"of ",p:3,x:276,y:331,w:61,h:18},
{t:"Monies ..........................................................................................................9 ",p:3,x:297,y:331,w:604,h:18},
{t:" 11.5 ",p:3,x:120,y:354,w:124,h:18},
{t:"Disbursements ................................................................................................................9 ",p:3,x:210,y:354,w:691,h:18},
{t:" 11.6 ",p:3,x:120,y:377,w:125,h:18},
{t:"Fund-Raising ................................................................................................................10 ",p:3,x:210,y:377,w:691,h:18},
{t:" 11.7 ",p:3,x:120,y:400,w:124,h:18},
{t:"Region/Chapter ",p:3,x:210,y:400,w:171,h:18},
{t:"Dues ...................................................................................................10 ",p:3,x:341,y:400,w:560,h:18},
{t:" 11.8 ",p:3,x:120,y:423,w:125,h:18},
{t:"Budget ..........................................................................................................................10 ",p:3,x:209,y:423,w:692,h:18},
{t:" 11.9 ",p:3,x:120,y:446,w:124,h:18},
{t:"Audit/Accountability....................................................................................................10 ",p:3,x:210,y:446,w:694,h:18},
{t:" XII. Internal Revenue Code Section 503(c) Exemption ..........................................................10 ",p:3,x:120,y:492,w:784,h:18},
{t:"12.0 Internal Revenue Service Exemption Recognition ......................................................10 ",p:3,x:165,y:515,w:737,h:18},
{t:"12.1 Employee Identification Number .................................................................................11 ",p:3,x:165,y:538,w:735,h:18},
{t:"12.2 Maintaining Group Exemption ....................................................................................11 ",p:3,x:165,y:561,w:738,h:18},
{t:"12.3 Chapter Exemption Requirements ...............................................................................11 ",p:3,x:164,y:584,w:737,h:18},
{t:" 12.4 ",p:3,x:119,y:607,w:125,h:18},
{t:"Reserve ",p:3,x:209,y:607,w:109,h:18},
{t:"Equivalent ......................................................................................................11 ",p:3,x:279,y:607,w:625,h:18},
{t:" 12.5 NOBLE Reporting Requirements .................................................................................12 ",p:3,x:119,y:630,w:781,h:18},
{t:"XIII. Non-Compliance ..................................................................................................................12 ",p:3,x:120,y:676,w:780,h:18},
{t:" 13.1 ",p:3,x:119,y:699,w:125,h:18},
{t:"Non-compliance ",p:3,x:209,y:699,w:178,h:18},
{t:"...........................................................................................................12 ",p:3,x:344,y:699,w:560,h:18},
{t:"XIV. Chapter Mergers .................................................................................................................13 ",p:3,x:119,y:745,w:785,h:18},
{t:" 14.1 ",p:3,x:119,y:768,w:125,h:18},
{t:"Chapter ",p:3,x:209,y:768,w:108,h:18},
{t:"Mergers ",p:3,x:278,y:768,w:111,h:18},
{t:"...........................................................................................................13 ",p:3,x:345,y:768,w:559,h:18},
{t:"  ",p:3,x:119,y:791,w:10,h:18},
{t:"1 Revised ",p:4,x:308,y:1187,w:678,h:15},
{t:"6/00 ",p:4,x:682,y:1187,w:337,h:15},
{t:"Second Revision 1/01 ",p:4,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:4,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:4,x:147,y:1244,w:729,h:15},
{t:"NATIONAL ORGANIZATION OF ",p:4,x:337,y:140,w:352,h:21},
{t:"BLACK LAW ENFORCEMENT EXECUTIVES ",p:4,x:193,y:174,w:636,h:27},
{t:"NATIONAL STANDARDS FOR FISCAL AFFAIRS ",p:4,x:246,y:226,w:531,h:20},
{t:"Pursuant to the provisions of the Constitution of the National Organization of Black Law Enforcement ",p:4,x:120,y:290,w:786,h:16},
{t:"Executives (NOBLE), the following standards are hereby promulgated to govern the administration and ",p:4,x:120,y:311,w:785,h:16},
{t:"conduct of all fiscal affairs. ",p:4,x:120,y:332,w:205,h:16},
{t:"NOBLE is a tax-exempt organization under Section 501(c) (3) of the Internal Revenue code.  In ",p:4,x:120,y:374,w:789,h:16},
{t:"accordance with generally accepted accounting and auditing standards, the following fiscal standards ",p:4,x:120,y:395,w:788,h:16},
{t:"shall be strictly adhered to: ",p:4,x:120,y:416,w:203,h:16},
{t:"2 Revised ",p:5,x:308,y:1187,w:678,h:15},
{t:"6/00 ",p:5,x:682,y:1187,w:337,h:15},
{t:"Second Revision 1/01 ",p:5,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:5,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:5,x:147,y:1244,w:729,h:15},
{t:"I.  Annual Report ",p:5,x:440,y:124,w:143,h:16},
{t:"1.1. Description/Content ",p:5,x:119,y:166,w:213,h:16},
{t:"This report shall be available on request.  Its content shall include a description of program ",p:5,x:179,y:208,w:728,h:16},
{t:"activities and supporting services in relation to expenses, with financial statements comprising a ",p:5,x:179,y:229,w:725,h:16},
{t:"balance sheet, a statement of support/revenue and expenses and changes in fund balances, a ",p:5,x:179,y:250,w:728,h:16},
{t:"statement of functional expenses, and notes to financial statements that are accompanied by the ",p:5,x:179,y:271,w:726,h:16},
{t:"report of an independent public accountant, including a management letter. ",p:5,x:179,y:293,w:554,h:16},
{t:"1.2. Annual ",p:5,x:119,y:335,w:146,h:16},
{t:"Audit ",p:5,x:238,y:335,w:46,h:16},
{t:"The Executive Board shall cause the receipts and disbursements of the organization to be audited ",p:5,x:179,y:377,w:725,h:16},
{t:"annually by a recognized firm of certified public accountants, designated by the Executive Board, ",p:5,x:179,y:398,w:724,h:16},
{t:"who shall make a full financial report in writing to the Executive Board prior to its annual ",p:5,x:179,y:419,w:728,h:16},
{t:"meeting.  The Treasurer shall promptly deliver all monies, securities, books, papers, and other ",p:5,x:179,y:440,w:726,h:16},
{t:"property of the organization to his successor in office and/or whomever the Executive Board may ",p:5,x:179,y:461,w:724,h:16},
{t:"designate to receive same. ",p:5,x:179,y:482,w:197,h:16},
{t:"II. Budget ",p:5,x:470,y:546,w:84,h:16},
{t:"2.1. ",p:5,x:119,y:588,w:32,h:16},
{t:"Preparation of Annual Budget ",p:5,x:179,y:588,w:225,h:16},
{t:"(A) The Executive Board is hereby charged with the responsibility for the final preparation, in ",p:5,x:179,y:629,w:726,h:17},
{t:"advance of each fiscal year, of a complete budget covering all operations of the organization.  ",p:5,x:209,y:651,w:699,h:16},
{t:"This budget shall include all estimated revenues of the organization and all proposed ",p:5,x:210,y:672,w:700,h:16},
{t:"expenditures during the fiscal year.  The budget shall be supplemented by a work program ",p:5,x:210,y:693,w:696,h:16},
{t:"outlining the activities proposed for the year.  Dates for preparation and final approval of the ",p:5,x:210,y:714,w:695,h:16},
{t:"budget shall be submitted in accordance with the Budget Preparation Timetable (Attachment ",p:5,x:210,y:735,w:695,h:16},
{t:"1). ",p:5,x:210,y:756,w:24,h:16},
{t:"(B) Each officer, as provided in Article IV of the Constitution, and all committee chairpersons as ",p:5,x:180,y:798,w:724,h:17},
{t:"appointed by the President having authority to administer designated activities for the budget ",p:5,x:210,y:820,w:695,h:16},
{t:"year are responsible for preparing budget requests for their respective activities and/or work ",p:5,x:210,y:841,w:695,h:16},
{t:"programs and will submit their respective requests to the Executive Director no later than ",p:5,x:210,y:862,w:697,h:16},
{t:"September 1, prior to the fiscal year to which it applies.  The Executive Board shall have sole ",p:5,x:210,y:883,w:694,h:16},
{t:"authority to amend the final budget. ",p:5,x:210,y:904,w:267,h:16},
{t:"(C) A contingency fund shall be established in the budget for unexpected or emergency ",p:5,x:180,y:945,w:731,h:17},
{t:"organizational expenditures. ",p:5,x:209,y:967,w:212,h:16},
{t:"2.2. ",p:5,x:120,y:1009,w:32,h:16},
{t:"Preparation of the Conference Budget ",p:5,x:179,y:1009,w:282,h:16},
{t:"(A) The Executive Director, Treasurer, and host chapter/city representatives are charged with the ",p:5,x:180,y:1051,w:716,h:17},
{t:"responsibility for the preparation of a complete budget, covering all operations of said ",p:5,x:210,y:1073,w:635,h:16},
{t:"conference.  This budget shall include all estimated conference revenues and proposed ",p:5,x:210,y:1094,w:638,h:16},
{t:"expenditures.  The conference chairperson should be consulted in all conference matters. ",p:5,x:210,y:1115,w:655,h:16},
{t:"The conference budget shall become a supplement to the Annual Operating Budget. ",p:5,x:120,y:1157,w:619,h:16},
{t:"3 Revised ",p:6,x:308,y:1187,w:678,h:15},
{t:"6/00 ",p:6,x:682,y:1187,w:337,h:15},
{t:"Second Revision 1/01 ",p:6,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:6,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:6,x:147,y:1244,w:729,h:15},
{t:"(B) The conference Host Chapter/City must submit a proposed Conference Budget to the ",p:6,x:180,y:144,w:658,h:17},
{t:"Executive Director that reflects the revenues and expenses from the local perspective at least ",p:6,x:209,y:166,w:684,h:16},
{t:"90 days prior to the Executive Board presentation.  If this report is not received within 60 ",p:6,x:209,y:187,w:659,h:16},
{t:"days of the presentation, the presentation shall be postponed or cancelled.  ",p:6,x:210,y:208,w:548,h:16},
{t:"(C) The Executive Director shall submit the proposed Conference Budget to the Executive Board ",p:6,x:180,y:250,w:718,h:17},
{t:"for final adoption no later than one year prior to the conference date to which it applies.  ",p:6,x:209,y:272,w:651,h:16},
{t:"Amendments for positive augmentation said budget may be submitted to the Executive Board ",p:6,x:210,y:293,w:691,h:16},
{t:"as necessary prior to the conference date to which it applies.  Increases in projected ",p:6,x:210,y:314,w:614,h:16},
{t:"expenditures must be approved by the Executive Board.  ",p:6,x:210,y:335,w:419,h:16},
{t:"(D) Subsequent to each conference, a statement showing revenues and expenditures by line item ",p:6,x:180,y:376,w:710,h:17},
{t:"of the conference to which it applies, shall be submitted by the Treasurer to the Executive ",p:6,x:210,y:398,w:662,h:16},
{t:"Board and shall become a part of the Annual Report. Compliance shall be resolved prior to ",p:6,x:210,y:419,w:671,h:16},
{t:"the next years approved budget.  ",p:6,x:210,y:440,w:242,h:16},
{t:"(E) All funds raised or contributed to the Host Conference Chapter/City to support the expenses ",p:6,x:180,y:482,w:709,h:17},
{t:"of the annual conference are to be submitted directly to the national office.  All contractual ",p:6,x:210,y:503,w:670,h:16},
{t:"agreements must be submitted to the national office for confirmation, approval, and ",p:6,x:210,y:524,w:618,h:16},
{t:"signatures, except as directed by conference fund-raising procedures per the Executive ",p:6,x:210,y:545,w:639,h:16},
{t:"Director and/or Executive Board. The exception to this is “in-kind services.” The Executive ",p:6,x:210,y:567,w:677,h:16},
{t:"Director shall be involved in any “in-kind services” agreements. ",p:6,x:210,y:588,w:475,h:16},
{t:"2.3. ",p:6,x:120,y:630,w:32,h:16},
{t:"Adoption of the Budget ",p:6,x:179,y:630,w:178,h:16},
{t:"The Executive Board shall approve and adopt the final annual budget and conference supplement ",p:6,x:180,y:672,w:717,h:16},
{t:"budget, no later than December 15, proceeding the fiscal year to which it applies.  Upon adoption ",p:6,x:180,y:693,w:718,h:16},
{t:"of the budget by the Executive Board as submitted or amended, said budget shall become final.  ",p:6,x:179,y:714,w:706,h:16},
{t:"A supplemental budget may be prepared and adopted by the Executive Board 30 days prior to the ",p:6,x:179,y:735,w:719,h:16},
{t:"end of the fiscal year to which it applies. ",p:6,x:179,y:756,w:302,h:16},
{t:"2.4. Budgetary ",p:6,x:119,y:798,w:168,h:16},
{t:"Control ",p:6,x:260,y:798,w:60,h:16},
{t:"(A) The Executive Director shall be responsible for the proper administration of the budget.  ",p:6,x:179,y:840,w:682,h:17},
{t:"He/she shall maintain continuous supervision over revenues and expenditures and shall ",p:6,x:209,y:862,w:643,h:16},
{t:"exercise control over the activities set forth therein, in conformity with the provisions of the ",p:6,x:209,y:883,w:678,h:16},
{t:"budget with oversight provided by the Finance Committee.  This will include any necessary ",p:6,x:209,y:904,w:677,h:16},
{t:"adjustments in expenditures in the event less income is received than anticipated in order that ",p:6,x:209,y:925,w:688,h:16},
{t:"the budget may be balanced.  DEFICIT SPENDING SHALL NOT BE PERMITTED IN ",p:6,x:209,y:946,w:653,h:16},
{t:"ANY BUDGET. ",p:6,x:210,y:967,w:127,h:16},
{t:"(B) The Executive Director may revise expenditures and/or transfer funds from one category to ",p:6,x:180,y:1009,w:704,h:17},
{t:"another, not to exceed 10% of the total budget, without written authorization from the ",p:6,x:210,y:1030,w:633,h:16},
{t:"President.  However, such transfers must be reported to the Executive Board within fifteen ",p:6,x:210,y:1051,w:668,h:16},
{t:"(15) days of the occurrence.  Such revisions and/or transfers of funds shall not cause an ",p:6,x:210,y:1073,w:644,h:16},
{t:"increase in the previously authorized budget. ",p:6,x:210,y:1094,w:333,h:16},
{t:"4 Revised ",p:7,x:308,y:1187,w:678,h:15},
{t:"6/00 ",p:7,x:682,y:1187,w:337,h:15},
{t:"Second Revision 1/01 ",p:7,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:7,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:7,x:147,y:1244,w:729,h:15},
{t:"III. Receipt and Disbursement of Funds ",p:7,x:384,y:187,w:315,h:16},
{t:"3.1. ",p:7,x:119,y:229,w:32,h:16},
{t:"Responsibility for Receipt of Funds ",p:7,x:180,y:229,w:266,h:16},
{t:"The National Treasurer and the Executive Director shall be responsible for the collection of all ",p:7,x:180,y:272,w:698,h:16},
{t:"funds derived from organizational activities and shall establish and maintain a systematic method ",p:7,x:180,y:293,w:718,h:16},
{t:"for handling receipts to insure all monies and properties due to the organization (NOBLE) are ",p:7,x:180,y:314,w:691,h:16},
{t:"accounted for and actually received.  ",p:7,x:180,y:335,w:274,h:16},
{t:"3.2. Handling ",p:7,x:119,y:377,w:160,h:16},
{t:"of ",p:7,x:252,y:377,w:47,h:16},
{t:"Receipts ",p:7,x:272,y:377,w:67,h:16},
{t:"The Executive Director and/or a member appointed by the President shall be responsible for ",p:7,x:180,y:419,w:679,h:16},
{t:"collection of all monies and property due to or received by the organization; shall properly and ",p:7,x:180,y:440,w:699,h:16},
{t:"systematically record all such receipts; and shall forward all cash, checks, and other property ",p:7,x:180,y:461,w:685,h:16},
{t:"received, accompanied with an itemized statement of such receipts, at least once weekly to the ",p:7,x:180,y:482,w:697,h:16},
{t:"National Treasurer.  This statement shall also contain the sources of such receipts and other ",p:7,x:180,y:503,w:675,h:16},
{t:"related data as may be required by the Treasurer.   ",p:7,x:180,y:524,w:371,h:16},
{t:"The Executive Director shall, in writing to the donor, acknowledge receipt of contributions to the ",p:7,x:180,y:567,w:717,h:16},
{t:"organization. ",p:7,x:180,y:588,w:100,h:16},
{t:"3.3. Collection ",p:7,x:120,y:630,w:168,h:16},
{t:"Procedures ",p:7,x:260,y:630,w:85,h:16},
{t:"Invoices shall be prepared on a standard form and sent to all persons and organizations in debt to ",p:7,x:180,y:672,w:714,h:16},
{t:"the organization and proper follow-up made of all unpaid invoices.  In the event of failure to ",p:7,x:180,y:693,w:681,h:16},
{t:"remit the amount due, the President and/or the Executive Director of NOBLE shall take such ",p:7,x:180,y:714,w:685,h:16},
{t:"action necessary and legally appropriate to make the collections. ",p:7,x:180,y:735,w:477,h:16},
{t:"3.4. ",p:7,x:120,y:777,w:32,h:16},
{t:"Deposit of Monies ",p:7,x:179,y:777,w:141,h:16},
{t:"Immediately upon receipt of monies, the Executive Director shall cause these funds to be ",p:7,x:180,y:820,w:658,h:16},
{t:"deposited in the appropriate account.  Copies of deposit slips shall be forwarded to the Treasurer ",p:7,x:179,y:841,w:711,h:16},
{t:"at least once a month.  Copies of the deposit slips and bank statements shall be made available to ",p:7,x:179,y:862,w:714,h:16},
{t:"the Executive Board and Finance Committee upon request. ",p:7,x:180,y:883,w:437,h:16},
{t:"3.5. Disbursements ",p:7,x:120,y:925,w:173,h:16},
{t:"(A) The Treasurer, consistent with Article IV, Section 3(C) of the Constitution, shall pay by     ",p:7,x:180,y:967,w:746,h:17},
{t:"check, all bills, claims, and indebtedness legally payable and due.  ",p:7,x:209,y:988,w:490,h:16},
{t:"(B) The Treasurer and/or the President is permitted to designate any elected board official in ",p:7,x:180,y:1030,w:727,h:17},
{t:"good standing and not in conflict of interest by fact or appearance, to sign on their behalf.  ",p:7,x:209,y:1051,w:701,h:16},
{t:"The President and Treasurer will still share full accountability for all transactions executed on ",p:7,x:209,y:1073,w:694,h:16},
{t:"their behalf.  ",p:7,x:209,y:1094,w:97,h:16},
{t:"(C) The President and Treasurer and /or their designee are here by authorized to set up whatever ",p:7,x:180,y:1135,w:725,h:17},
{t:"standard operation procedure (SOP), they deem appropriate to satisfy the executions of their ",p:7,x:209,y:1157,w:695,h:16},
{t:"5 Revised ",p:8,x:308,y:1187,w:678,h:15},
{t:"6/00 ",p:8,x:682,y:1187,w:337,h:15},
{t:"Second Revision 1/01 ",p:8,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:8,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:8,x:147,y:1244,w:729,h:15},
{t:"duties, authorized under  the constitution and bylaws with regards to signing checks.  The ",p:8,x:210,y:124,w:696,h:16},
{t:"SOPs set up must meet all standard accounting practices.  ",p:8,x:210,y:145,w:427,h:16},
{t:"(D) In situations where either of the signatories refuses to sign and it’s determined by the other ",p:8,x:180,y:186,w:726,h:17},
{t:"party that the expenditure must be made, and the calling of a board meeting is not feasible, ",p:8,x:210,y:208,w:695,h:16},
{t:"then the President has the final authority.  The President is required to make full disclosure of ",p:8,x:210,y:229,w:694,h:16},
{t:"each such occurrence to the Executive Board within two weeks. ",p:8,x:210,y:250,w:473,h:16},
{t:"IV. Purchasing ",p:8,x:450,y:335,w:122,h:16},
{t:"4.1. ",p:8,x:120,y:377,w:32,h:16},
{t:"Purchase of Goods and Services ",p:8,x:180,y:377,w:240,h:16},
{t:"The Executive Director, or a person designated by the President, may purchase such supplies, ",p:8,x:180,y:419,w:727,h:16},
{t:"materials, equipment, and services as may be required in the administration of the affairs of the ",p:8,x:180,y:440,w:725,h:16},
{t:"organization as provided for in the budget.  No expenses to be borne by the organization shall be ",p:8,x:180,y:461,w:724,h:16},
{t:"incurred except as authorized in the budget or amendment thereto. ",p:8,x:180,y:482,w:490,h:16},
{t:"4.2. Billing/Invoices ",p:8,x:119,y:524,w:182,h:16},
{t:"Billing/Invoices for all goods and services purchased by authorized individuals shall be ",p:8,x:180,y:567,w:731,h:16},
{t:"forwarded to the Treasurer via the national office for payment.  All bills/invoices shall bear the ",p:8,x:180,y:588,w:726,h:16},
{t:"name and address of the vendor and an itemized list of goods/services purchased.  Verification of ",p:8,x:180,y:609,w:725,h:16},
{t:"receipt of goods/services is required.  The Executive Director is responsible for supervising all ",p:8,x:180,y:630,w:726,h:16},
{t:"purchases in the name of NOBLE. ",p:8,x:180,y:651,w:257,h:16},
{t:"4.3. Contracts ",p:8,x:120,y:693,w:134,h:16},
{t:"All contracts for goods and services shall be entered into by NOBLE and shall bear the signature of ",p:8,x:149,y:735,w:755,h:16},
{t:"the Executive Director and the President or his/her designee. ",p:8,x:149,y:756,w:448,h:16},
{t:"V.  Expenses and Reimbursements ",p:8,x:404,y:830,w:275,h:16},
{t:"5.1. General ",p:8,x:120,y:872,w:150,h:16},
{t:"Provisions ",p:8,x:242,y:872,w:81,h:16},
{t:"No officer or member of this organization, other than Headquarters Staff designated by the ",p:8,x:179,y:914,w:728,h:16},
{t:"Executive Board, may receive compensation except for actual expenses incurred in the ",p:8,x:179,y:935,w:732,h:16},
{t:"performance of organizational duties and for which budgetary provisions have been made by the ",p:8,x:179,y:956,w:725,h:16},
{t:"Executive Board. ",p:8,x:179,y:977,w:131,h:16},
{t:"5.2. ",p:8,x:119,y:1019,w:32,h:16},
{t:"Authorization of Travel ",p:8,x:179,y:1019,w:178,h:16},
{t:"(A) No travel shall be authorized as an expense of the organization, except as provided therefore ",p:8,x:180,y:1061,w:725,h:17},
{t:"in the budget.  The President shall have authority to authorize emergency travel and related ",p:8,x:210,y:1083,w:696,h:16},
{t:"expenses.  The President shall notify, in writing, the chairperson of the Finance Committee ",p:8,x:210,y:1104,w:696,h:16},
{t:"immediately upon granting such authorization and shall indicate the reason for the ",p:8,x:210,y:1125,w:702,h:16},
{t:"emergency. ",p:8,x:210,y:1146,w:89,h:16},
{t:"6 Revised ",p:9,x:308,y:1187,w:678,h:15},
{t:"6/00 ",p:9,x:682,y:1187,w:337,h:15},
{t:"Second Revision 1/01 ",p:9,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:9,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:9,x:147,y:1244,w:729,h:15},
{t:"(B) All expenses incurred in travel or otherwise for which reimbursement is to be made by the ",p:9,x:180,y:144,w:726,h:17},
{t:"organization shall be submitted to the Treasurer on Standard Expense invoice forms, ",p:9,x:210,y:166,w:700,h:16},
{t:"accompanied by receipt(s).  Upon determination of the proper budgetary provisions and ",p:9,x:209,y:187,w:698,h:16},
{t:"authorization, such expense invoices shall be reviewed by the Executive Board at its ",p:9,x:209,y:208,w:700,h:16},
{t:"meetings. ",p:9,x:209,y:229,w:75,h:16},
{t:"5.3. Expenses ",p:9,x:120,y:271,w:161,h:16},
{t:"Payable ",p:9,x:253,y:271,w:62,h:16},
{t:"(A) No expenses shall be borne by the organization, except as stated herein and shall include the ",p:9,x:179,y:313,w:725,h:17},
{t:"exact cost of travel by common carrier (rail, airline, bus) or personal automobile at the federal ",p:9,x:209,y:335,w:694,h:16},
{t:"travel rate per mile, point to point.  Travel by common carrier shall be less than first class.  ",p:9,x:209,y:356,w:701,h:16},
{t:"Expenses for lodging, meals, local transportation, and other expenses shall not exceed the ",p:9,x:209,y:377,w:697,h:16},
{t:"federal per diem rates, except necessary business phone calls shall be reimbursed at actual ",p:9,x:209,y:398,w:696,h:16},
{t:"cost.  Any other business related expenses must be approved by the Executive Board prior to ",p:9,x:209,y:419,w:695,h:16},
{t:"reimbursement.  Contract employees shall be governed by the provisions stated herein. ",p:9,x:209,y:440,w:641,h:16},
{t:"Upon receipt of justification from the affected individual(s), the President may authorize an increase in ",p:9,x:119,y:482,w:786,h:16},
{t:"per diem rates commensurate with the cost of living in the area of destination. ",p:9,x:119,y:503,w:575,h:16},
{t:"5.4.    Expenses and Reimbursement Clarifications ",p:9,x:119,y:565,w:375,h:16},
{t:"(A) In the past there has been confusion with regards to how individuals would receive ",p:9,x:180,y:596,w:730,h:17},
{t:"authorization and be reimbursed for travel related expenses.  Also, there has been a concern ",p:9,x:209,y:618,w:695,h:16},
{t:"about paying actual expense up to a certain amount or paying a flat per diem based on federal ",p:9,x:209,y:639,w:694,h:16},
{t:"regulations.   ",p:9,x:209,y:660,w:99,h:16},
{t:"Because of our budgetary concerns, constraints, and the small size of our staff this proposal’s ",p:9,x:209,y:702,w:695,h:16},
{t:"language is restricted to actual cost incurred not to exceed the maximum federal per diem ",p:9,x:209,y:723,w:697,h:16},
{t:"limits, unless prior approval is received from the Executive Director or the Treasurer.  ",p:9,x:210,y:744,w:635,h:16},
{t:"(B) In providing clarity, no officer or member of the NOBLE organization, other than its ",p:9,x:180,y:786,w:729,h:17},
{t:"employees as designated by the Executive Board, may receive compensation, except for ",p:9,x:210,y:807,w:698,h:16},
{t:"actual expense incurred in the performance of organization duties for which budgetary ",p:9,x:210,y:828,w:699,h:16},
{t:"provision have been provided for by the Executive Board. It must be specific and allowed for ",p:9,x:210,y:850,w:694,h:16},
{t:"in the approved budget.  At no time will travel cost reimbursement exceed the maximum ",p:9,x:210,y:871,w:697,h:16},
{t:"federal per diem rates for that locality, unless prior approval is received from the Executive ",p:9,x:210,y:892,w:696,h:16},
{t:"Director or Treasurer as applicable. ",p:9,x:210,y:913,w:264,h:16},
{t:"(C) All travel expenses of NOBLE employees shall be approved by the Executive ",p:9,x:180,y:955,w:730,h:18},
{t:"Director prior to its submission to the Treasurer for payment.  All reimbursement ",p:9,x:210,y:978,w:698,h:18},
{t:"shall be at the actual expense and at no time shall that reimbursement exceed Federal ",p:9,x:210,y:1001,w:695,h:18},
{t:"per diem, unless prior approval is received.  Employees of the NOBLE organization ",p:9,x:210,y:1024,w:696,h:18},
{t:"and its officers may receive advance travel payments for authorized travel, not to ",p:9,x:210,y:1047,w:698,h:18},
{t:"exceed a reasonable amount as determined by the Executive Director and the ",p:9,x:210,y:1070,w:701,h:18},
{t:"Treasurer. The reasonable amount is not to exceed what would be allowed under ",p:9,x:210,y:1093,w:698,h:18},
{t:"federal travel regulations and the availability of funds.  ",p:9,x:210,y:1116,w:444,h:18},
{t:"7 Revised ",p:10,x:308,y:1187,w:678,h:15},
{t:"6/00 ",p:10,x:682,y:1187,w:337,h:15},
{t:"Second Revision 1/01 ",p:10,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:10,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:10,x:147,y:1244,w:729,h:15},
{t:"(D) At the conclusion of travel all employees and officers must submit within thirty days, ",p:10,x:180,y:124,w:718,h:18},
{t:"(or a reasonable period), a travel expense report to include receipts supporting any ",p:10,x:210,y:147,w:662,h:18},
{t:"advancement of funds to the respective Executive Director and Treasurer.  ",p:10,x:209,y:170,w:599,h:18},
{t:"All contractor payments for travel and any other expenditure will be governed by their contract ",p:10,x:119,y:216,w:786,h:18},
{t:"provisions. ",p:10,x:120,y:239,w:93,h:18},
{t:"VI. Donations, Solicitations, and Promotions ",p:10,x:336,y:356,w:351,h:16},
{t:"6.1. Donations ",p:10,x:120,y:398,w:139,h:16},
{t:"(A) The organization may accept special donations or bequests from public-spirited persons, ",p:10,x:180,y:440,w:682,h:17},
{t:"corporations, or organizations having a philanthropic interest in the activities of the ",p:10,x:209,y:462,w:615,h:16},
{t:"organization or to carry out its goals and objectives in the interest of improving the quality of ",p:10,x:209,y:483,w:687,h:16},
{t:"criminal justice.  All special funds granted to the organization shall be under the ",p:10,x:209,y:504,w:591,h:16},
{t:"administrative supervision of the Executive Board. ",p:10,x:209,y:525,w:376,h:16},
{t:"(B) Prior to acceptance, an inquiry shall be conducted to determine that all such donations or ",p:10,x:180,y:566,w:685,h:17},
{t:"bequests described above are made strictly in the spirit of philanthropic interest as stated ",p:10,x:209,y:588,w:653,h:16},
{t:"herein.  No such donations shall be accepted without prior approval of the Executive Board. ",p:10,x:209,y:609,w:678,h:16},
{t:"6.2. Solicitations ",p:10,x:120,y:693,w:156,h:16},
{t:"(A) Solicitations shall include:  1) a clear description of the programs and activities for which ",p:10,x:180,y:735,w:689,h:17},
{t:"funds are requested, 2) the benefiting organization, 3) the identification of the solicitor and ",p:10,x:209,y:757,w:669,h:16},
{t:"his/her relationship to the organization, 4) a source from which written information is ",p:10,x:209,y:778,w:631,h:16},
{t:"available, and 5) the actual or anticipated portion of the sale or admission price to benefit the ",p:10,x:209,y:799,w:685,h:16},
{t:"charitable organization or cause, in conjunction with the sale of goods, services, or ",p:10,x:209,y:820,w:611,h:16},
{t:"admissions. ",p:10,x:209,y:841,w:90,h:16},
{t:"(B) In the event a donor restricts the use of a contribution, it shall be deposited to the general ",p:10,x:180,y:883,w:686,h:17},
{t:"account of the organization and identified by a special account number and program for ",p:10,x:209,y:904,w:647,h:16},
{t:"accounting reporting purposes.  Unrestricted donor funds shall be accounted for as ",p:10,x:209,y:925,w:609,h:16},
{t:"unrestricted in the organization’s financial statements.  Documentation of the donor request ",p:10,x:209,y:946,w:675,h:16},
{t:"for restricted use of donated funds must be submitted and approved by the Executive Board. ",p:10,x:209,y:968,w:680,h:16},
{t:"(C) Solicitations and informational materials distributed by any means shall be accurate, truthful, ",p:10,x:180,y:1009,w:717,h:17},
{t:"and not misleading, either in whole or in part.  ",p:10,x:209,y:1031,w:344,h:16},
{t:"(D) NOBLE shall honor donor requests for confidentiality and will not publicize the identity of ",p:10,x:180,y:1072,w:703,h:17},
{t:"donors without prior written approval. ",p:10,x:209,y:1094,w:285,h:16},
{t:"(E) Solicitations shall be conducted without payment of commissions or undue pressure and ",p:10,x:180,y:1136,w:681,h:17},
{t:"within legal and ethical standards. ",p:10,x:210,y:1157,w:254,h:16},
{t:"8 Revised ",p:11,x:308,y:1187,w:678,h:15},
{t:"6/00 ",p:11,x:682,y:1187,w:337,h:15},
{t:"Second Revision 1/01 ",p:11,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:11,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:11,x:147,y:1244,w:729,h:15},
{t:"6.3. Promotions ",p:11,x:120,y:145,w:149,h:16},
{t:"All publicity and promotional activities shall be ethical and without exaggerated or misleading claims ",p:11,x:149,y:187,w:750,h:16},
{t:"in whole or in part.    ",p:11,x:149,y:208,w:158,h:16},
{t:"VII. Use of Funds ",p:11,x:440,y:282,w:142,h:16},
{t:"7.1. Purpose ",p:11,x:119,y:324,w:123,h:16},
{t:"A reasonable percentage of total income from all sources shall be applied to programs and ",p:11,x:180,y:366,w:666,h:16},
{t:"activities directly related to the purpose for which the organization exists. ",p:11,x:180,y:387,w:543,h:16},
{t:"7.2. Reasonable ",p:11,x:119,y:429,w:176,h:16},
{t:"Fund-Raising ",p:11,x:269,y:429,w:132,h:16},
{t:"Cost ",p:11,x:373,y:429,w:38,h:16},
{t:"There is no specific percentage of income from fund-raising events that should be designated to a ",p:11,x:150,y:492,w:718,h:16},
{t:"specific purpose.  If the reason for the fund raiser is to raise monies for scholarships or the purchase ",p:11,x:150,y:513,w:736,h:16},
{t:"of bullet-proof vests, then a certain amount of the income is expected to go toward your stated ",p:11,x:150,y:534,w:695,h:16},
{t:"purpose.  You must continue to follow the goals set, such as training, providing newsletters, etc.  The ",p:11,x:150,y:555,w:747,h:16},
{t:"general rule is that at least 15% should be applied toward the purpose for which the event was held.  ",p:11,x:150,y:577,w:738,h:16},
{t:"You do not want to deceive or mislead the public from which you are asking to support your ",p:11,x:150,y:598,w:683,h:16},
{t:"activities. ",p:11,x:150,y:619,w:75,h:16},
{t:"In addition to the direct cost associated with raising funds, a minimum ______% of the funds raised ",p:11,x:150,y:681,w:735,h:16},
{t:"in the name of the organization shall be devoted to defer the cost of National Office administrative ",p:11,x:150,y:702,w:727,h:16},
{t:"expense and programs.  ",p:11,x:150,y:723,w:177,h:16},
{t:"This indirect rate shall be proposed yearly by the Executive Director and approved by the Executive ",p:11,x:150,y:785,w:738,h:16},
{t:"Board. ",p:11,x:150,y:806,w:53,h:16},
{t:"Review government guidelines ** ",p:11,x:150,y:869,w:255,h:16},
{t:"7.3. Public ",p:11,x:120,y:962,w:139,h:16},
{t:"Disclosure ",p:11,x:231,y:962,w:82,h:16},
{t:"NOBLE shall provide, upon request, an annual report; complete annual financial statements ",p:11,x:179,y:1004,w:677,h:16},
{t:"which present adequate information to serve as a basis for informed decisions; and an accounting ",p:11,x:179,y:1025,w:717,h:16},
{t:"of all income received by and fund-raising cost incurred by NOBLE, regions, or chapters. ",p:11,x:179,y:1046,w:662,h:16},
{t:"Upon request, NOBLE shall provide copies of certain tax documents to requesting individuals; ",p:11,x:179,y:1088,w:700,h:16},
{t:"these tax documents are usually to be provided immediately in the case of in-person requests and ",p:11,x:179,y:1109,w:715,h:16},
{t:"within 30 days in the case of written requests.   ",p:11,x:179,y:1130,w:349,h:16},
{t:"9 Revised ",p:12,x:308,y:1187,w:678,h:15},
{t:"6/00 ",p:12,x:682,y:1187,w:337,h:15},
{t:"Second Revision 1/01 ",p:12,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:12,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:12,x:147,y:1244,w:729,h:15},
{t:"The affected tax documents are the exempt organization’s exemption application and its three most ",p:12,x:150,y:124,w:732,h:16},
{t:"recently filed annual information returns.  An exemption application includes Form 1023 (for ",p:12,x:150,y:145,w:689,h:16},
{t:"organizations recognized exempt under Section 501(c)(3), Form 1024 (for organizations recognized ",p:12,x:150,y:166,w:736,h:16},
{t:"exempt under most other paragraphs of 501(c)(3), or the letter submitted under the paragraphs for ",p:12,x:149,y:187,w:720,h:16},
{t:"which no form is prescribed, together with supporting documents and any letter or documents issued ",p:12,x:150,y:208,w:742,h:16},
{t:"by the IRS concerning the application.  The information returns are the Form 990, Form 990-EZ, ",p:12,x:150,y:229,w:715,h:16},
{t:"Form 990-BL, and Form 1065. ",p:12,x:149,y:250,w:231,h:16},
{t:"If the request for copies is made in person, the request will generally be honored on the day of the ",p:12,x:150,y:313,w:721,h:16},
{t:"request; if the request is written, then the organization usually has 30 days to respond.  (A request that ",p:12,x:150,y:334,w:751,h:16},
{t:"is faxed, e-mailed, or sent by private courier is considered a written request). ",p:12,x:150,y:355,w:566,h:16},
{t:"The regulations specifically exclude the name and address of any contributor to the organization from ",p:12,x:150,y:417,w:750,h:16},
{t:"the definition of discloseable documents. ",p:12,x:150,y:438,w:305,h:16},
{t:"Responsible persons who fail to provide the documents as required may be subject to a penalty of $20 ",p:12,x:150,y:500,w:752,h:16},
{t:"per day for as long as the failure continues.  There is a maximum penalty of $10,000 for each failure ",p:12,x:150,y:521,w:740,h:16},
{t:"to provide a copy of an annual information return.  There is no maximum penalty for the failure to ",p:12,x:150,y:542,w:725,h:16},
{t:"provide a copy of an exemption application. ",p:12,x:150,y:563,w:327,h:16},
{t:"7.4 ",p:12,x:60,y:635,w:30,h:16},
{t:"Commensurate Test ",p:12,x:120,y:635,w:156,h:17},
{t:"The “commensurate test,” set forth in IRS Rev. Rule 64-182, provides that an organization whose ",p:12,x:179,y:683,w:720,h:16},
{t:"principal activity consist of the raising of funds must carry on a charitable program commensurate ",p:12,x:179,y:704,w:724,h:16},
{t:"in scope with its financial resources in order to qualify for exemption under Section 501(c)(3). ",p:12,x:179,y:725,w:696,h:16},
{t:"The “commensurate test” does not lend itself to a rigid numerical distribution formula—there is ",p:12,x:179,y:767,w:706,h:16},
{t:"no fixed percentage of income that an organization must pay out for charitable purposes.  The ",p:12,x:179,y:788,w:691,h:16},
{t:"financial resources of any organization may be affected by such factors as start-up costs, ",p:12,x:179,y:809,w:653,h:16},
{t:"overhead, scale of operations; whether labor is volunteer or salaried, phone or postal costs, etc.  ",p:12,x:179,y:830,w:704,h:16},
{t:"Therefore, the particular facts and circumstances of the organization must be considered.  ",p:12,x:179,y:851,w:659,h:16},
{t:"Accordingly, a specific payout percentage does not automatically mandate the conclusion that the ",p:12,x:179,y:872,w:720,h:16},
{t:"organization under consideration has a primary purpose that is not charitable.  In each case, it ",p:12,x:180,y:894,w:689,h:16},
{t:"should be ascertained whether the failure to make real and substantial contributions for charitable ",p:12,x:180,y:915,w:718,h:16},
{t:"purposes is due to reasonable cause. ",p:12,x:180,y:936,w:269,h:16},
{t:"While there is no specific payout percentage, and while special facts and circumstances may ",p:12,x:180,y:978,w:681,h:16},
{t:"control the conclusion, distribution levels that are low invite close scrutiny.  The “commensurate ",p:12,x:180,y:999,w:713,h:16},
{t:"test” requires that organizations have a charitable program that is both real and, taking the ",p:12,x:180,y:1020,w:663,h:16},
{t:"organization’s circumstances and financial resources into account, substantial.  Therefore, an ",p:12,x:180,y:1041,w:686,h:16},
{t:"organization that raises funds for charitable purposes but consistently uses virtually all its income ",p:12,x:180,y:1062,w:718,h:16},
{t:"for administrative and promotional expenses with little or no direct charitable accomplishments ",p:12,x:180,y:1083,w:704,h:16},
{t:"cannot reasonably argue that its charitable program is commensurate with its financial resources ",p:12,x:180,y:1104,w:710,h:16},
{t:"and capabilities. ",p:12,x:180,y:1125,w:123,h:16},
{t:"10 Revised ",p:13,x:308,y:1187,w:669,h:15},
{t:"6/00 ",p:13,x:682,y:1187,w:329,h:15},
{t:"Second Revision 1/01 ",p:13,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:13,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:13,x:147,y:1244,w:729,h:15},
{t:"VIII. Property ",p:13,x:452,y:155,w:118,h:16},
{t:"8.1. Inventory ",p:13,x:120,y:197,w:135,h:16},
{t:"A permanent inventory shall be maintained at the national headquarters, covering all tangible ",p:13,x:179,y:239,w:687,h:16},
{t:"property having a value of $50 or more (per item) belonging to or purchased by the organization.  ",p:13,x:179,y:260,w:720,h:16},
{t:"In addition to the annual audit over financial transactions of the organization, an annual audit ",p:13,x:179,y:282,w:687,h:16},
{t:"shall be made of the tangible property inventory of the organization as prescribed by the ",p:13,x:179,y:303,w:651,h:16},
{t:"Executive Board. ",p:13,x:179,y:324,w:131,h:16},
{t:"8.2. Property ",p:13,x:119,y:366,w:155,h:16},
{t:"Rights ",p:13,x:247,y:366,w:52,h:16},
{t:"All property of every kind belonging to, in the possession of, or hereafter acquired by the ",p:13,x:180,y:408,w:658,h:16},
{t:"organization are vested in it.  The organization, therefore, may dispose of any property belonging ",p:13,x:180,y:429,w:718,h:16},
{t:"to it in the manner and upon the terms as may be provided by the Executive Board. ",p:13,x:180,y:450,w:612,h:16},
{t:"IX. Bonding ",p:13,x:462,y:514,w:100,h:16},
{t:"9.1. ",p:13,x:120,y:556,w:32,h:16},
{t:"Officers and Employees ",p:13,x:179,y:556,w:181,h:16},
{t:"The Executive Board shall cause the President, Treasurer, Executive Director, and Comptroller to ",p:13,x:180,y:598,w:720,h:16},
{t:"be bonded and shall set the amount and tenure of such bond.  The organization shall bear the cost ",p:13,x:180,y:619,w:717,h:16},
{t:"of such bonds and they shall be kept in the custody of the Executive Director and Treasurer. ",p:13,x:180,y:640,w:679,h:16},
{t:"X.  Conflict of Interest ",p:13,x:422,y:745,w:180,h:16},
{t:"10.1. General ",p:13,x:120,y:787,w:122,h:16},
{t:"The members of the Executive Board, the Executive Director, or any other employee of the ",p:13,x:179,y:830,w:674,h:16},
{t:"organization, jointly or severally, shall not have any financial or other private interest, direct or ",p:13,x:179,y:851,w:701,h:16},
{t:"indirect; written or oral contract; products, goods, and services, including litigation or legislation, ",p:13,x:179,y:872,w:718,h:16},
{t:"in which NOBLE or any affiliated chapter thereof is or may be in any way concerned. ",p:13,x:179,y:893,w:634,h:16},
{t:"10.2. Ethics ",p:13,x:119,y:935,w:128,h:16},
{t:"Committee ",p:13,x:230,y:935,w:86,h:16},
{t:"(A) There is hereby established an Ethics Committee appointed by the President, which shall ",p:13,x:180,y:977,w:685,h:17},
{t:"render, in writing, advisory opinions to members upon written request to contain full ",p:13,x:210,y:998,w:625,h:16},
{t:"disclosure of the nature and circumstances of the matter and of the financial or other interest ",p:13,x:210,y:1019,w:681,h:16},
{t:"involved. ",p:13,x:210,y:1040,w:73,h:16},
{t:"(B) The Ethics Committee shall, upon request of any member, after examining the information ",p:13,x:180,y:1082,w:700,h:17},
{t:"submitted, relieve the member from disqualification in any matter upon determining, in ",p:13,x:210,y:1104,w:645,h:16},
{t:"writing, that no conflict exists and that the member’s intent was not so substantial as to be ",p:13,x:210,y:1125,w:663,h:16},
{t:"likely to affect the integrity of the decision-making process. ",p:13,x:210,y:1146,w:443,h:16},
{t:"11 Revised ",p:14,x:308,y:1187,w:669,h:15},
{t:"6/00 ",p:14,x:682,y:1187,w:329,h:15},
{t:"Second Revision 1/01 ",p:14,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:14,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:14,x:147,y:1244,w:729,h:15},
{t:"10.3. ",p:14,x:119,y:166,w:41,h:16},
{t:"Review by the Executive Board and Appeal ",p:14,x:179,y:166,w:326,h:16},
{t:"An opinion of the Ethics Committee or a decision of the President regarding representation of the ",p:14,x:179,y:208,w:718,h:16},
{t:"position of the organization may, upon written request of any member, be reviewed by the ",p:14,x:179,y:229,w:666,h:16},
{t:"Executive Board and may be appealed by the member of the membership at the annual business ",p:14,x:179,y:250,w:707,h:16},
{t:"meeting.  However, notice of appeal must be presented to the President, in writing, 30 days prior ",p:14,x:179,y:271,w:713,h:16},
{t:"to the organization’s annual meeting. ",p:14,x:179,y:293,w:276,h:16},
{t:"XI. Regions/Local Chapters ",p:14,x:401,y:356,w:222,h:16},
{t:"11.1. General ",p:14,x:119,y:398,w:122,h:16},
{t:"The direction and administration of chapters shall be entrusted to the Regional Vice President ",p:14,x:179,y:440,w:690,h:16},
{t:"who shall act under the direction of the Executive Board.  Each chapter shall be a separate legal ",p:14,x:179,y:461,w:705,h:16},
{t:"entity, chartered, and/or incorporated as such.   ",p:14,x:179,y:482,w:348,h:16},
{t:"11.2. Treasurer ",p:14,x:119,y:524,w:134,h:16},
{t:"Each region/chapter shall appoint/elect a treasurer who will be responsible for keeping an ",p:14,x:179,y:567,w:661,h:16},
{t:"accurate account of all revenues and expenditures. ",p:14,x:179,y:588,w:373,h:16},
{t:"11.3. Bank ",p:14,x:119,y:630,w:121,h:16},
{t:"Account ",p:14,x:223,y:630,w:66,h:16},
{t:"(A) All monies must be kept in a bank account in the name of the NATIONAL ",p:14,x:179,y:671,w:583,h:17},
{t:"ORGANIZATION OF BLACK LAW ENFORCEMENT EXECUTIVES. ",p:14,x:209,y:693,w:547,h:16},
{t:"(B) All checks shall require the signature of two members of the region or chapter.  At the ",p:14,x:179,y:735,w:666,h:17},
{t:"regional level, signatures must be that of the Regional Vice President and Regional Treasurer. ",p:14,x:209,y:756,w:693,h:16},
{t:"(C) The name, address, account number, and the two members authorized to sign checks shall be ",p:14,x:179,y:798,w:716,h:17},
{t:"forwarded to the national office. ",p:14,x:209,y:820,w:241,h:16},
{t:"11.4. ",p:14,x:119,y:862,w:41,h:16},
{t:"Receipt of Monies ",p:14,x:179,y:862,w:140,h:16},
{t:"(A) All monies received by the regions and chapters shall be promptly deposited into the bank ",p:14,x:180,y:903,w:695,h:17},
{t:"account for the region/chapter. ",p:14,x:209,y:925,w:229,h:16},
{t:"(B) Monies shall not be accepted from questionable sources.  Monies received from any source, ",p:14,x:180,y:967,w:708,h:17},
{t:"excluding dues, must be reported in writing to the Executive Board, through the Regional ",p:14,x:209,y:988,w:660,h:16},
{t:"Vice President, with an explanation of why and from whom it has been received.  The ",p:14,x:209,y:1009,w:635,h:16},
{t:"Executive Board reserves the right to order any such monies received to be returned to the ",p:14,x:209,y:1030,w:665,h:16},
{t:"source. ",p:14,x:209,y:1051,w:56,h:16},
{t:"(C) See 2.2(E) for monies received to support conference activities. ",p:14,x:180,y:1093,w:500,h:17},
{t:"12 Revised ",p:15,x:308,y:1187,w:669,h:15},
{t:"6/00 ",p:15,x:682,y:1187,w:329,h:15},
{t:"Second Revision 1/01 ",p:15,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:15,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:15,x:147,y:1244,w:729,h:15},
{t:"11.5. Disbursements ",p:15,x:120,y:124,w:173,h:16},
{t:"All payments shall be made by numbered check and an appropriate entry made on the account ",p:15,x:180,y:166,w:695,h:16},
{t:"book.  Bills, invoices, receipts, and/or requests for payment in writing must account for all ",p:15,x:180,y:187,w:667,h:16},
{t:"disbursements of funds.  The check number and date of payment must be entered on all such ",p:15,x:180,y:208,w:683,h:16},
{t:"requests for payment. ",p:15,x:180,y:229,w:162,h:16},
{t:"11.6. Fund-Raising ",p:15,x:120,y:271,w:164,h:16},
{t:"(A) The National Standards for fund-raising stated herein shall govern the regions and chapters. ",p:15,x:180,y:313,w:707,h:17},
{t:"(B) The regions and chapters will not sponsor any affairs or any other functions that might cause ",p:15,x:180,y:355,w:714,h:17},
{t:"any embarrassment and/or indebtedness to the national office. ",p:15,x:210,y:377,w:458,h:16},
{t:"(C) With the approval of the Regional Vice President, who shall give prior notice to the ",p:15,x:180,y:418,w:648,h:17},
{t:"Executive Board, a region or chapter may sponsor a fund-raising affair.  The Executive Board ",p:15,x:210,y:440,w:692,h:16},
{t:"reserves the right to disapprove any such fund-raising affair. ",p:15,x:210,y:461,w:447,h:16},
{t:"(D) All fund-raising activity shall be in compliance with Section 501(c) (3) of the Internal ",p:15,x:180,y:503,w:664,h:17},
{t:"Revenue Code. ",p:15,x:210,y:524,w:116,h:16},
{t:"11.7. Region/Chapter ",p:15,x:120,y:567,w:199,h:16},
{t:"Dues ",p:15,x:300,y:567,w:42,h:16},
{t:"Regions/Chapters may fix dues as deemed appropriate. ",p:15,x:179,y:609,w:408,h:16},
{t:"11.8. Budget ",p:15,x:119,y:651,w:117,h:16},
{t:"(A) In accordance with the budget preparation timetable (Attachment I), each region/chapter is ",p:15,x:179,y:692,w:699,h:17},
{t:"required to prepare a proposed budget for the forthcoming fiscal year and forward the budget ",p:15,x:209,y:714,w:686,h:16},
{t:"to the national office. ",p:15,x:209,y:735,w:161,h:16},
{t:"(B) The Chapter Annual Operating Budget Form, NF-1 (NOBLE Form 1), and Annual Fund-",p:15,x:179,y:777,w:685,h:17},
{t:"raising Budget Form, NF-2 (NOBLE Form 2), are to be completed by each region and ",p:15,x:210,y:798,w:636,h:16},
{t:"chapter and submitted to the national office, Executive Director, by September 1.  (See ",p:15,x:210,y:820,w:641,h:16},
{t:"Attachments II and III)  The Financial Reporting Form NF-3 (NOBLE Form 3) must be ",p:15,x:209,y:841,w:647,h:16},
{t:"completed and submitted to the National Financial Secretary by March 15. (See Attachment ",p:15,x:209,y:862,w:679,h:16},
{t:"V). ",p:15,x:210,y:883,w:28,h:16},
{t:"11.9. Audit/Accountability ",p:15,x:120,y:967,w:220,h:16},
{t:"(A) All regional and chapter books shall be closed on December 31, each year.  All books, ",p:15,x:180,y:1009,w:667,h:17},
{t:"invoices, financial documents, bank statements, and canceled checks shall be subject to an ",p:15,x:210,y:1030,w:666,h:16},
{t:"independent audit, review, or compilation every two years.  Exceptions must be requested in ",p:15,x:210,y:1051,w:682,h:16},
{t:"writing to the Executive Board for approval.  The Executive Board may direct ",p:15,x:210,y:1073,w:577,h:16},
{t:"region(s)/chapter(s) to submit to an audit by an independent accounting firm.  A copy of such ",p:15,x:210,y:1094,w:689,h:16},
{t:"report shall be forwarded to the Treasurer and national office, consistent with the Internal ",p:15,x:210,y:1115,w:659,h:16},
{t:"Revenue Code reporting requirements, by May 15 of the reporting year.  All annual financial ",p:15,x:210,y:1136,w:686,h:16},
{t:"13 Revised ",p:16,x:308,y:1187,w:669,h:15},
{t:"6/00 ",p:16,x:682,y:1187,w:329,h:15},
{t:"Second Revision 1/01 ",p:16,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:16,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:16,x:147,y:1244,w:729,h:15},
{t:"records shall be reviewed and acted upon by the Executive Board.  The Executive Board has ",p:16,x:210,y:124,w:682,h:16},
{t:"the discretion to review any and all financial records as it deems warranted.   ",p:16,x:210,y:145,w:567,h:16},
{t:"(B) All region/chapter accounts must be audited by an outside firm when there is a new ",p:16,x:180,y:186,w:646,h:17},
{t:"Treasurer/President/Regional Vice President elected or appointed. ",p:16,x:210,y:208,w:489,h:16},
{t:"XII. Internal Revenue Code, Section 501 (c) (3) Exemption ",p:16,x:281,y:272,w:461,h:16},
{t:"12.0. ",p:16,x:120,y:314,w:41,h:16},
{t:"Internal Revenue Service (IRS) Exemption Recognition ",p:16,x:179,y:314,w:414,h:16},
{t:"The National Organization of Black Law Enforcement Executives (NOBLE) is recognized as ",p:16,x:180,y:356,w:688,h:16},
{t:"exempt from federal income tax under Section 501 (c) (3) of the Internal Revenue Code and has ",p:16,x:180,y:377,w:709,h:16},
{t:"obtained this exemption status on a group basis for chapters/regions affiliated with and under the ",p:16,x:180,y:398,w:714,h:16},
{t:"general supervision/control of the Central Organization (NOBLE).  This relieves each chapter ",p:16,x:180,y:419,w:692,h:16},
{t:"from having to file its own application for recognition of exemption; however, it does not relieve ",p:16,x:180,y:440,w:715,h:16},
{t:"each chapter from IRS filing requirements, nor does this exemption recognition apply to local, ",p:16,x:180,y:461,w:696,h:16},
{t:"county, and/or state exemption status regulations. ",p:16,x:180,y:482,w:367,h:16},
{t:"12.1. ",p:16,x:120,y:524,w:41,h:16},
{t:"Employee Identification Number ",p:16,x:179,y:524,w:246,h:16},
{t:"The NOBLE Central Organization and each chapter must have its own employee identification ",p:16,x:180,y:567,w:701,h:16},
{t:"number, even if it has no employees.  Application for Employee Identification Number, IRS-",p:16,x:180,y:588,w:682,h:16},
{t:"Form SS-4, should be filed with the appropriate IRS Service Center. ",p:16,x:180,y:609,w:505,h:16},
{t:"12.2. Maintaining ",p:16,x:120,y:651,w:172,h:16},
{t:"Group ",p:16,x:274,y:651,w:70,h:16},
{t:"Exemption ",p:16,x:325,y:651,w:84,h:16},
{t:"Continued effectiveness of NOBLE’s group exemption is dependent on compliance with the ",p:16,x:179,y:693,w:682,h:16},
{t:"following: ",p:16,x:179,y:714,w:81,h:16},
{t:"(A) The continued existence of NOBLE’s Central Organization. ",p:16,x:179,y:756,w:474,h:17},
{t:"(B) The continued qualification of NOBLE from exemption under Section 501 (c). ",p:16,x:179,y:798,w:612,h:17},
{t:"(C) The submission by NOBLE’s Central Organization information required annually.  (See IRS ",p:16,x:179,y:840,w:714,h:17},
{t:"Publication 557, Tax-Exempt Status for Your Organization.) ",p:16,x:209,y:862,w:449,h:16},
{t:"(D) The annual filing of information return(s) {Form 990, for example} by NOBLE’s Central ",p:16,x:179,y:903,w:690,h:17},
{t:"Organization, if such a return is required. ",p:16,x:209,y:925,w:307,h:16},
{t:"The continued effectiveness of NOBLE’s exemption as to a particular chapter is based on the ",p:16,x:179,y:967,w:688,h:16},
{t:"above stated four conditions, as well as continued conformity by the chapter to the requirements ",p:16,x:179,y:988,w:709,h:16},
{t:"for inclusion in NOBLE’s group exemption. ",p:16,x:179,y:1009,w:329,h:16},
{t:"12.3. ",p:16,x:119,y:1051,w:41,h:16},
{t:"Chapter Exemption Requirements ",p:16,x:179,y:1051,w:254,h:16},
{t:"Each chapter is responsible for compliance with IRS Annual filing requirements and required ",p:16,x:180,y:1094,w:689,h:16},
{t:"disclosures, such as Annual Information Returns (ref. IRS Publication 557): ",p:16,x:180,y:1115,w:561,h:16},
{t:"14 Revised ",p:17,x:308,y:1187,w:669,h:15},
{t:"6/00 ",p:17,x:682,y:1187,w:329,h:15},
{t:"Second Revision 1/01 ",p:17,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:17,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:17,x:147,y:1244,w:729,h:15},
{t:"• ",p:17,x:187,y:119,w:13,h:22},
{t:"Effective January 1, 2008, chapters may be required to file 990 N, (electronically) with the ",p:17,x:209,y:125,w:669,h:16},
{t:"IRS regardless of the amount of gross receipts.  Gross receipts are defined as all monies ",p:17,x:209,y:146,w:648,h:16},
{t:"received by the chapter, including chapter and national dues, fund-raising, donations, ",p:17,x:210,y:167,w:628,h:16},
{t:"contributions, etc.  ",p:17,x:210,y:189,w:140,h:16},
{t:"• ",p:17,x:187,y:205,w:13,h:22},
{t:"Chapter must file Form 990 or 990EZ, as appropriate, by May 15 of each year.  The ",p:17,x:210,y:211,w:620,h:16},
{t:"instructions for these forms indicate the Service Center to which they must be sent. ",p:17,x:210,y:232,w:613,h:16},
{t:"• ",p:17,x:187,y:248,w:13,h:22},
{t:"Other information returns may be applicable, i.e., Form 990T, Unrelated Business Tax return, ",p:17,x:210,y:254,w:691,h:16},
{t:"etc. ",p:17,x:210,y:275,w:30,h:16},
{t:"• ",p:17,x:187,y:292,w:13,h:22},
{t:"IRS imposes stiff penalties for failure to file required information forms. ",p:17,x:210,y:298,w:536,h:16},
{t:"12.4. Reserve ",p:17,x:120,y:340,w:142,h:16},
{t:"Equivalent ",p:17,x:243,y:340,w:84,h:16},
{t:"There is no limit to the amount of funds a chapter may carry over from year to year.  The chapter ",p:17,x:179,y:382,w:715,h:16},
{t:"must continue to be actively involved in its support of their stated goals and the goals of the ",p:17,x:179,y:403,w:677,h:16},
{t:"national organization.  Chapters shall not have fund raisers and not have a designated purpose for ",p:17,x:179,y:424,w:718,h:16},
{t:"the funds. ",p:17,x:179,y:445,w:76,h:16},
{t:"12.5 ",p:17,x:119,y:487,w:36,h:16},
{t:"NOBLE Reporting Requirements ",p:17,x:179,y:487,w:250,h:16},
{t:"All chapters are to submit copies of IRS information returns and required disclosures to the ",p:17,x:180,y:530,w:673,h:16},
{t:"NOBLE National Headquarters office no later than May 31 (or August 31, if an extension was ",p:17,x:180,y:551,w:696,h:16},
{t:"filed) of each calendar year.  Chapters that do not meet IRS filing requirements must submit a ",p:17,x:180,y:572,w:692,h:16},
{t:"written explanation to the NOBLE Headquarters Office by May 30 of each year with supporting ",p:17,x:180,y:593,w:710,h:16},
{t:"documentation (NF-3).   ",p:17,x:180,y:614,w:182,h:16},
{t:"Each chapter is required to complete a Chapter Assessment Review and submit it to the National ",p:17,x:180,y:656,w:713,h:16},
{t:"Office no later than May 31 of each year, along with the annual IRS filing.  (Copy of checklist ",p:17,x:180,y:677,w:696,h:16},
{t:"attached as Attachment IV.) ",p:17,x:180,y:698,w:210,h:16},
{t:"XIII. Noncompliance ",p:17,x:427,y:762,w:169,h:16},
{t:"13.1. Noncompliance ",p:17,x:119,y:804,w:180,h:16},
{t:"Noncompliance with any provisions of the NOBLE National Standards for Fiscal Affairs may ",p:17,x:179,y:846,w:694,h:16},
{t:"result in Chapter Charter suspension and/or revocation, in accordance with the NOBLE ",p:17,x:179,y:867,w:644,h:16},
{t:"Constitution and Bylaws. ",p:17,x:179,y:888,w:190,h:16},
{t:"When it has been determined that a chapter is not in compliance, the Regional Vice President has ",p:17,x:179,y:930,w:717,h:16},
{t:"30 days to investigate the problem.  The Regional Vice President then has 30 days to report the ",p:17,x:179,y:951,w:702,h:16},
{t:"results of his/her investigation to the Executive Board.  The report must reflect the cause of the ",p:17,x:179,y:972,w:700,h:16},
{t:"problem(s) and the remedies put in place to correct the problem(s). ",p:17,x:179,y:993,w:494,h:16},
{t:"If the chapter has not complied with the recommendations of its Regional Vice President in ",p:17,x:179,y:1036,w:674,h:16},
{t:"correcting the problem within 45 days, the Regional Vice President may recommend to the ",p:17,x:179,y:1057,w:671,h:16},
{t:"Executive Board to suspend the chapter charter until all noncompliance issues are satisfied, not to ",p:17,x:179,y:1078,w:720,h:16},
{t:"exceed 90 days.  If after 90 days the chapter is still not in compliance, the Regional Vice ",p:17,x:179,y:1099,w:653,h:16},
{t:"President may recommend that the Executive Board revoke the chapter charter. ",p:17,x:179,y:1120,w:586,h:16},
{t:"15 Revised ",p:18,x:308,y:1187,w:669,h:15},
{t:"6/00 ",p:18,x:682,y:1187,w:329,h:15},
{t:"Second Revision 1/01 ",p:18,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:18,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:18,x:147,y:1244,w:729,h:15},
{t:"The recommendation for revocation must be in writing.  The recommendation must contain ",p:18,x:180,y:124,w:675,h:16},
{t:"complete details of the investigation and efforts made to bring the chapter into compliance.  The ",p:18,x:180,y:145,w:710,h:16},
{t:"revocation must be based on a majority vote of the Executive Board.  Members of the revoked ",p:18,x:180,y:166,w:696,h:16},
{t:"chapter will not be able to conduct any business or other activities under the name of the National ",p:18,x:180,y:187,w:720,h:16},
{t:"Organization of Black Law Enforcement Executives (NOBLE).  The use of the name, “NOBLE,” ",p:18,x:180,y:208,w:720,h:16},
{t:"in any form to conduct business or other activities by members of a revoked chapter may result in ",p:18,x:180,y:229,w:721,h:16},
{t:"penalties.  The Executive Director will notify the IRS Exempt Organization (EO) Division of the ",p:18,x:180,y:250,w:714,h:16},
{t:"revocation of a chapter charter.  Any funds remaining in the treasury of a revoked chapter must be ",p:18,x:180,y:271,w:724,h:16},
{t:"surrendered to the Regional Vice President and placed in the region’s treasury. ",p:18,x:180,y:293,w:581,h:16},
{t:"If the National Office or a Regional Vice President is not in compliance with the standards, the ",p:18,x:180,y:335,w:700,h:16},
{t:"National Vice President shall conduct an investigation and provide a report and recommendations ",p:18,x:180,y:356,w:721,h:16},
{t:"to the Executive Board. ",p:18,x:180,y:377,w:177,h:16},
{t:"XIV Chapter Mergers ",p:18,x:119,y:439,w:176,h:16},
{t:"14.1 ",p:18,x:119,y:486,w:37,h:17},
{t:"Chapter Mergers ",p:18,x:180,y:486,w:140,h:16},
{t:"There may be an occasion when chapter members make the decision to terminate their chapter ",p:18,x:180,y:528,w:696,h:16},
{t:"charter due to lack of member participation, lack of funds, etc.  The following is the process ",p:18,x:180,y:549,w:679,h:16},
{t:"chapters should follow if two or more chapters agree to merge. ",p:18,x:180,y:570,w:465,h:16},
{t:"The chapters considering merger(s) will submit a letter to their Regional Vice President ",p:18,x:180,y:613,w:646,h:16},
{t:"requesting the dissolution of a particular chapter and their merger with an adjacent chapter.  The ",p:18,x:180,y:634,w:709,h:16},
{t:"request will be a mutual agreement between the affected chapters.  The request will include but ",p:18,x:180,y:655,w:702,h:16},
{t:"may not be limited to the following: ",p:18,x:180,y:676,w:269,h:16},
{t:"• ",p:18,x:209,y:692,w:13,h:22},
{t:"Letter from the disbanding Chapter President to the state tax division announcing the ",p:18,x:239,y:698,w:627,h:16},
{t:"dissolution. ",p:18,x:239,y:719,w:89,h:16},
{t:"• ",p:18,x:209,y:757,w:13,h:22},
{t:"Review/audit of disbanding chapter; transfer all remaining funds to gaining chapter. ",p:18,x:239,y:763,w:619,h:16},
{t:"• ",p:18,x:209,y:801,w:13,h:22},
{t:"Names of all officers and members of disbanding chapter. ",p:18,x:239,y:806,w:429,h:16},
{t:"• ",p:18,x:209,y:844,w:13,h:22},
{t:"Bank name, address, and account number of disbanding chapter. ",p:18,x:239,y:850,w:477,h:16},
{t:"• ",p:18,x:209,y:887,w:13,h:22},
{t:"EIN of disbanding chapter. ",p:18,x:239,y:893,w:203,h:16},
{t:"• ",p:18,x:209,y:931,w:13,h:22},
{t:"Name of gaining chapter. ",p:18,x:239,y:937,w:190,h:16},
{t:"• ",p:18,x:209,y:974,w:13,h:22},
{t:"EIN of gaining chapter. ",p:18,x:239,y:980,w:177,h:16},
{t:"• ",p:18,x:209,y:1018,w:13,h:22},
{t:"Bank name, address, and account number of gaining chapter. ",p:18,x:239,y:1024,w:451,h:16},
{t:"• ",p:18,x:209,y:1061,w:13,h:22},
{t:"List of officers authorized to sign checks for the gaining chapter. ",p:18,x:239,y:1067,w:479,h:16},
{t:"• ",p:18,x:209,y:1105,w:13,h:22},
{t:"List of officers and members of the gaining chapter. ",p:18,x:239,y:1111,w:385,h:16},
{t:"16 Revised ",p:19,x:308,y:1187,w:669,h:15},
{t:"6/00 ",p:19,x:682,y:1187,w:329,h:15},
{t:"Second Revision 1/01 ",p:19,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:19,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:19,x:147,y:1244,w:729,h:15},
{t:"The Regional Vice President will notify the Executive Board, in writing, of the proposed merger.  ",p:19,x:180,y:124,w:721,h:16},
{t:"The Executive Board must approve of the merger by a 2/3 vote of the board members.  Once ",p:19,x:180,y:145,w:684,h:16},
{t:"merger proceedings have begun, the dissolving chapter will no longer be allowed to operate under ",p:19,x:180,y:166,w:723,h:16},
{t:"the name of NOBLE. ",p:19,x:179,y:187,w:161,h:16},
{t:"Once approval has been granted, the National Office will notify the IRS, Exempt Organization ",p:19,x:179,y:229,w:698,h:16},
{t:"Division, in writing, of the disbanded chapter and provide them with the chapters EIN.  The ",p:19,x:179,y:250,w:677,h:16},
{t:"National Office will also notify all regions and chapters of the merger. ",p:19,x:179,y:271,w:520,h:16},
{t:"17 Revised ",p:20,x:308,y:1187,w:669,h:15},
{t:"6/00 ",p:20,x:682,y:1187,w:329,h:15},
{t:"Second Revision 1/01 ",p:20,x:580,y:1206,w:150,h:15},
{t:"Third Revision 7/01 ",p:20,x:589,y:1225,w:138,h:15},
{t:"                                                                                                                                            Fourth Revision 1/09 ",p:20,x:147,y:1244,w:729,h:15},
{t:"Attachments ",p:20,x:455,y:124,w:113,h:18},
{t:"Attachment I ",p:20,x:119,y:189,w:100,h:16},
{t:"Budget Preparation Timetable ",p:20,x:300,y:189,w:225,h:16},
{t:"Attachment II ",p:20,x:119,y:210,w:106,h:16},
{t:"Chapter Annual Operating Budget Form, NF-1 ",p:20,x:300,y:210,w:348,h:16},
{t:"Attachment III ",p:20,x:119,y:231,w:113,h:16},
{t:"Annual Fund-raising Budget Form, NF-2 ",p:20,x:300,y:231,w:306,h:16},
{t:"Attachment IV ",p:20,x:119,y:252,w:114,h:16},
{t:"Chapter Compliance Assessment Review ",p:20,x:300,y:252,w:307,h:16},
{t:"Attachment V ",p:20,x:119,y:273,w:107,h:16},
{t:"Financial Reporting Form NF-3 ",p:20,x:300,y:273,w:238,h:16},
{t:" ",p:21,x:120,y:63,w:4,h:15},
{t:"  ",p:21,x:330,y:1244,w:8,h:15},
{t:"Attachment I ",p:21,x:120,y:139,w:108,h:16},
{t:"Budget Preparation Timetable ",p:21,x:395,y:186,w:233,h:16},
{t:"BUDGET PREPARATION TIMETABLE ",p:21,x:332,y:250,w:361,h:18},
{t:"  ",p:21,x:274,y:275,w:9,h:15},
{t:"  ",p:21,x:274,y:296,w:9,h:15},
{t:"TASK DUE ",p:21,x:249,y:318,w:421,h:16},
{t:"DATE ",p:21,x:509,y:318,w:216,h:16},
{t:"RESPONSIBILITY ",p:21,x:672,y:318,w:319,h:16},
{t:"  ",p:21,x:274,y:342,w:9,h:15},
{t:"1.  Prepare preliminary description of all ",p:21,x:127,y:363,w:298,h:15},
{t:"programs planned for next year. ",p:21,x:155,y:383,w:240,h:15},
{t:"15-Aug Committee ",p:21,x:485,y:363,w:286,h:15},
{t:"Chairpersons, Executive ",p:21,x:700,y:363,w:185,h:15},
{t:"Director/Comptroller ",p:21,x:673,y:383,w:153,h:15},
{t:"  ",p:21,x:274,y:405,w:9,h:15},
{t:"Objectives   ",p:21,x:235,y:427,w:713,h:15},
{t:"Advantages  ",p:21,x:230,y:448,w:477,h:15},
{t:"Personnel Requirements ",p:21,x:182,y:469,w:187,h:15},
{t:"Estimated Cost ",p:21,x:217,y:490,w:117,h:15},
{t:"  ",p:21,x:274,y:512,w:9,h:15},
{t:"2.  Prepare first draft of ",p:21,x:188,y:533,w:175,h:15},
{t:"Committee/Project/National Office budgets and ",p:21,x:100,y:552,w:352,h:15},
{t:"submit to Executive Director and Finance ",p:21,x:122,y:571,w:308,h:15},
{t:"Committee. ",p:21,x:231,y:590,w:89,h:15},
{t:"15-Aug Committee ",p:21,x:485,y:533,w:286,h:15},
{t:"Chairpersons, Executive ",p:21,x:700,y:533,w:185,h:15},
{t:"Director/Comptroller, Chapters/Regions ",p:21,x:602,y:552,w:296,h:15},
{t:"  ",p:21,x:274,y:616,w:9,h:15},
{t:"Submit Region/Chapter Budgets ",p:21,x:154,y:638,w:243,h:15},
{t:"  ",p:21,x:274,y:659,w:9,h:15},
{t:"3.  Prepare National budget (roll-up all sub-",p:21,x:114,y:680,w:318,h:15},
{t:"budgets). ",p:21,x:239,y:699,w:74,h:15},
{t:"15-Aug Executive ",p:21,x:485,y:680,w:318,h:15},
{t:"Director/Comptroller ",p:21,x:712,y:680,w:245,h:15},
{t:"  ",p:21,x:274,y:722,w:9,h:15},
{t:"4.  Review draft of National budget and ",p:21,x:129,y:743,w:292,h:15},
{t:"sources (sub-budgets). ",p:21,x:188,y:763,w:175,h:15},
{t:"1-Sep Finance ",p:21,x:490,y:743,w:386,h:15},
{t:"Committee ",p:21,x:740,y:743,w:222,h:15},
{t:"  ",p:21,x:274,y:785,w:9,h:15},
{t:"5.  Final decisions on budget year programs. ",p:21,x:109,y:807,w:333,h:15},
{t:"15-Sep Executive ",p:21,x:485,y:807,w:249,h:15},
{t:"Director/Comptroller, Finance ",p:21,x:678,y:807,w:222,h:15},
{t:"Committee ",p:21,x:708,y:826,w:85,h:15},
{t:"  ",p:21,x:274,y:849,w:9,h:15},
{t:"6.  Budget revisions as required. ",p:21,x:154,y:870,w:243,h:15},
{t:"1-Oct Committee ",p:21,x:492,y:870,w:312,h:15},
{t:"Chairperson/Finance ",p:21,x:713,y:870,w:250,h:15},
{t:"Committee/Executive Director ",p:21,x:638,y:889,w:224,h:15},
{t:"  ",p:21,x:274,y:912,w:9,h:15},
{t:"7.  Submit National budget to the Executive ",p:21,x:114,y:933,w:324,h:15},
{t:"Board. ",p:21,x:249,y:952,w:53,h:15},
{t:"15-Oct Finance ",p:21,x:487,y:933,w:386,h:15},
{t:"Committee ",p:21,x:740,y:933,w:219,h:15},
{t:"  ",p:21,x:274,y:975,w:9,h:15},
{t:"8.  Discuss, approve the National budget. ",p:21,x:121,y:996,w:309,h:15},
{t:"Fall Board ",p:21,x:474,y:996,w:80,h:15},
{t:"Meeting @ ",p:21,x:471,y:1016,w:85,h:15},
{t:"IACP ",p:21,x:492,y:1035,w:43,h:15},
{t:"Executive Board ",p:21,x:687,y:996,w:126,h:15},
{t:"  ",p:21,x:274,y:1059,w:9,h:15},
{t:"  ",p:21,x:274,y:1081,w:9,h:15},
{t:" ",p:22,x:60,y:63,w:4,h:15},
{t:"  ",p:22,x:330,y:1244,w:8,h:15},
{t:"Attachment II ",p:22,x:456,y:83,w:110,h:16},
{t:"Chapter Annual Operating Budget Form, NF-1 ",p:22,x:330,y:104,w:364,h:16},
{t:"National Organization of Black Law Enforcement Executives ",p:22,x:226,y:140,w:481,h:15},
{t:"Chapters Annual Operating Budget ",p:22,x:325,y:161,w:283,h:15},
{t:"for the Year 20_______ ",p:22,x:374,y:182,w:185,h:15},
{t:"  ",p:22,x:320,y:203,w:9,h:15},
{t:"Sources of Revenue/Projects ",p:22,x:207,y:224,w:235,h:15},
{t:" Membership ",p:22,x:178,y:244,w:146,h:12},
{t:"Training ",p:22,x:369,y:244,w:85,h:12},
{t:"Conferences ",p:22,x:498,y:244,w:112,h:12},
{t:"Cumulative ",p:22,x:695,y:244,w:103,h:12},
{t:"Totals ",p:22,x:765,y:244,w:73,h:12},
{t:"Estimated Revenues ",p:22,x:115,y:266,w:134,h:12},
{t:"  ",p:22,x:320,y:302,w:9,h:15},
{t:"Membership Dues ",p:22,x:41,y:323,w:111,h:12},
{t:"  ",p:22,x:320,y:324,w:9,h:15},
{t:"Contributions ",p:22,x:41,y:345,w:82,h:12},
{t:"  ",p:22,x:320,y:346,w:9,h:15},
{t:"Interest Income ",p:22,x:41,y:367,w:95,h:12},
{t:"  ",p:22,x:320,y:368,w:9,h:15},
{t:"  ",p:22,x:320,y:390,w:9,h:15},
{t:"Total Revenues ",p:22,x:60,y:411,w:102,h:12},
{t:"  ",p:22,x:320,y:411,w:9,h:15},
{t:"  ",p:22,x:320,y:433,w:9,h:15},
{t:"Budgeted Expenditures ",p:22,x:106,y:454,w:153,h:12},
{t:"  ",p:22,x:320,y:490,w:9,h:15},
{t:"Salaries ",p:22,x:41,y:511,w:51,h:12},
{t:"  ",p:22,x:320,y:512,w:9,h:15},
{t:"Payroll Taxes ",p:22,x:41,y:533,w:84,h:12},
{t:"  ",p:22,x:320,y:533,w:9,h:15},
{t:"Consultants ",p:22,x:41,y:554,w:73,h:12},
{t:"  ",p:22,x:320,y:555,w:9,h:15},
{t:"Utilities ",p:22,x:41,y:576,w:46,h:12},
{t:"  ",p:22,x:320,y:577,w:9,h:15},
{t:"Insurance ",p:22,x:41,y:598,w:62,h:12},
{t:"  ",p:22,x:320,y:599,w:9,h:15},
{t:"Telephone ",p:22,x:41,y:620,w:66,h:12},
{t:"  ",p:22,x:320,y:621,w:9,h:15},
{t:"Postage ",p:22,x:41,y:642,w:52,h:12},
{t:"  ",p:22,x:320,y:643,w:9,h:15},
{t:"Travel ",p:22,x:41,y:664,w:40,h:12},
{t:"  ",p:22,x:320,y:664,w:9,h:15},
{t:"Printing & Duplication ",p:22,x:41,y:685,w:130,h:12},
{t:"Supplies ",p:22,x:41,y:707,w:54,h:12},
{t:"  ",p:22,x:320,y:708,w:9,h:15},
{t:"Charities/Donations ",p:22,x:41,y:729,w:120,h:12},
{t:"Scholarship Awards ",p:22,x:41,y:751,w:121,h:12},
{t:"Dues & Subscriptions ",p:22,x:41,y:773,w:130,h:12},
{t:"Advertising ",p:22,x:41,y:795,w:69,h:12},
{t:"  ",p:22,x:320,y:795,w:9,h:15},
{t:"Training ",p:22,x:41,y:816,w:51,h:12},
{t:"  ",p:22,x:320,y:817,w:9,h:15},
{t:"Annual Conference ",p:22,x:41,y:838,w:117,h:12},
{t:"Bank Service Charge ",p:22,x:41,y:860,w:129,h:12},
{t:"*Miscellaneous ",p:22,x:41,y:882,w:93,h:12},
{t:"  ",p:22,x:320,y:883,w:9,h:15},
{t:"  ",p:22,x:320,y:905,w:9,h:15},
{t:"Total Estimated Operating Expenditures ",p:22,x:41,y:925,w:240,h:12},
{t:"  ",p:22,x:320,y:980,w:9,h:15},
{t:"Capital Expenditures ",p:22,x:41,y:1001,w:126,h:12},
{t:"  ",p:22,x:320,y:1024,w:9,h:15},
{t:"Total Estimated Operating & Capital Expenditures ",p:22,x:41,y:1045,w:297,h:12},
{t:"  ",p:22,x:320,y:1102,w:9,h:15},
{t:"Estimated Revenues Over Estimated Expenditures ",p:22,x:41,y:1123,w:303,h:12},
{t:"  ",p:22,x:320,y:1175,w:9,h:15},
{t:"*You may wish to itemize these miscellaneous charges. ",p:22,x:41,y:1195,w:332,h:12},
{t:"  ",p:22,x:320,y:1217,w:9,h:15},
{t:" ",p:23,x:120,y:63,w:4,h:15},
{t:"  ",p:23,x:480,y:944,w:8,h:15},
{t:"Attachment III ",p:23,x:603,y:124,w:118,h:16},
{t:"Annual Fund-raising Budget Form, NF-2 ",p:23,x:500,y:166,w:322,h:16},
{t:"  ",p:23,x:155,y:229,w:9,h:15},
{t:"National Organization of Black Law Enforcement Executives ",p:23,x:379,y:229,w:481,h:15},
{t:"  ",p:23,x:155,y:250,w:9,h:15},
{t:"Chapters Annual Fund-Raising Budget ",p:23,x:411,y:250,w:311,h:15},
{t:"for the Year 20_______ ",p:23,x:443,y:271,w:185,h:15},
{t:"  ",p:23,x:155,y:292,w:9,h:15},
{t:"  ",p:23,x:324,y:292,w:9,h:15},
{t:"  ",p:23,x:239,y:313,w:9,h:15},
{t:"Fund-raising Activities/Projects ",p:23,x:548,y:312,w:229,h:13},
{t:"  ",p:23,x:155,y:335,w:9,h:15},
{t:"  ",p:23,x:324,y:335,w:9,h:15},
{t:"Dinner Dance ",p:23,x:512,y:334,w:85,h:12},
{t:"Raffle ",p:23,x:647,y:334,w:38,h:12},
{t:"Other ",p:23,x:743,y:334,w:37,h:12},
{t:"Other ",p:23,x:828,y:334,w:37,h:12},
{t:"Cumulative ",p:23,x:906,y:334,w:70,h:12},
{t:"Totals ",p:23,x:921,y:349,w:39,h:12},
{t:"Estimated Revenues ",p:23,x:76,y:372,w:158,h:15},
{t:"  ",p:23,x:324,y:372,w:9,h:15},
{t:"Estimated Fund-raising Activity Revenues ",p:23,x:160,y:393,w:250,h:12},
{t:"Total Estimated Revenues ",p:23,x:122,y:415,w:159,h:12},
{t:"Less Total Estimated Fund-raising Expenditures ",p:23,x:160,y:437,w:287,h:12},
{t:"Net Estimated Fund-raising Revenues ",p:23,x:76,y:459,w:228,h:12},
{t:"Less Estimated Net Fund-raising Revenue ",p:23,x:160,y:480,w:254,h:12},
{t:"Subject to Exclusions from Distribution  ",p:23,x:270,y:502,w:234,h:12},
{t:"Total Estimated Fund-raising Revenue Subject to Distribution ",p:23,x:76,y:524,w:364,h:12},
{t:"  ",p:23,x:155,y:547,w:9,h:15},
{t:"  ",p:23,x:324,y:547,w:9,h:15},
{t:"  ",p:23,x:155,y:568,w:9,h:15},
{t:"  ",p:23,x:324,y:568,w:9,h:15},
{t:" ",p:24,x:120,y:63,w:4,h:15},
{t:"  ",p:24,x:330,y:1244,w:8,h:15},
{t:"Attachment IV ",p:24,x:120,y:144,w:124,h:18},
{t:"Chapter Compliance Assessment Review ",p:24,x:356,y:193,w:310,h:16},
{t:"NOBLE ",p:24,x:46,y:277,w:68,h:18},
{t:"COMPLIANCE ASSESSMENT REVIEW ",p:24,x:226,y:306,w:428,h:21},
{t:"  ",p:24,x:409,y:334,w:9,h:15},
{t:"  ",p:24,x:409,y:355,w:9,h:15},
{t:"DOCUMENTATION ",p:24,x:641,y:377,w:183,h:18},
{t:"TOPIC YES ",p:24,x:197,y:403,w:438,h:18},
{t:"NO ",p:24,x:505,y:403,w:198,h:18},
{t:"NA ",p:24,x:579,y:403,w:197,h:18},
{t:"YES ",p:24,x:652,y:403,w:208,h:18},
{t:"NO ",p:24,x:759,y:403,w:198,h:18},
{t:"  ",p:24,x:409,y:428,w:9,h:15},
{t:"Are all chapter members members of the ",p:24,x:46,y:449,w:306,h:15},
{t:"National organization? ",p:24,x:46,y:469,w:170,h:15},
{t:"  ",p:24,x:409,y:491,w:9,h:15},
{t:"Are chapter meetings conducted at least ",p:24,x:46,y:513,w:302,h:15},
{t:"quarterly? ",p:24,x:46,y:532,w:78,h:15},
{t:"  ",p:24,x:409,y:555,w:9,h:15},
{t:"Are minutes of the chapter meetings submitted to the Regional Vice ",p:24,x:46,y:576,w:502,h:15},
{t:"President and the National Office?  ",p:24,x:46,y:595,w:263,h:15},
{t:"  ",p:24,x:409,y:639,w:9,h:15},
{t:"Are proposed fund-raising activities submitted to the Regional Vice ",p:24,x:46,y:660,w:495,h:15},
{t:"President for approval by the Board? ",p:24,x:46,y:679,w:275,h:15},
{t:"  ",p:24,x:409,y:723,w:9,h:15},
{t:"Has the current listing of chapter officers been submitted to the Regional Vice President ",p:24,x:46,y:744,w:650,h:15},
{t:"and the Executive Director? ",p:24,x:46,y:763,w:209,h:15},
{t:"(DOCUMENTATION) ",p:24,x:46,y:807,w:163,h:15},
{t:"  ",p:24,x:409,y:828,w:9,h:15},
{t:"Has the chapter elected/appointed a Treasurer? ",p:24,x:46,y:849,w:358,h:15},
{t:"(DOCUMENTATION) ",p:24,x:46,y:870,w:163,h:15},
{t:"  ",p:24,x:409,y:891,w:9,h:15},
{t:"Has the chapter elected/appointed a Financial ",p:24,x:46,y:912,w:343,h:15},
{t:"Secretary? ",p:24,x:46,y:931,w:85,h:15},
{t:"(DOCUMENTATION) ",p:24,x:46,y:954,w:163,h:15},
{t:"  ",p:24,x:409,y:975,w:9,h:15},
{t:"Do fund raising and other chapter activities conflict with other activities scheduled by the ",p:24,x:46,y:996,w:652,h:15},
{t:"Regional VP or National Office? ",p:24,x:46,y:1016,w:239,h:15},
{t:"  ",p:24,x:409,y:1059,w:9,h:15},
{t:"Are all monies maintained in a bank account in the names of the NATIONAL ORGANIZATION OF BLACK LAW ",p:24,x:46,y:1081,w:825,h:15},
{t:"ENFORCEMENT EXECUTIVES and the chapter/region? ",p:24,x:46,y:1100,w:424,h:15},
{t:"  ",p:24,x:409,y:1164,w:9,h:15},
{t:" ",p:25,x:120,y:63,w:4,h:15},
{t:"  ",p:25,x:330,y:1244,w:8,h:15},
{t:"Has the name, address, account number, and names of those members authorized to sign checks been ",p:25,x:46,y:123,w:769,h:15},
{t:"forwarded to the National Office? ",p:25,x:46,y:143,w:248,h:15},
{t:"(DOCUMENTATION) ",p:25,x:46,y:186,w:163,h:15},
{t:"  ",p:25,x:409,y:207,w:9,h:15},
{t:"  ",p:25,x:409,y:229,w:9,h:15},
{t:"  ",p:25,x:227,y:250,w:9,h:15},
{t:"  ",p:25,x:227,y:271,w:9,h:15},
{t:"DOCUMENTATION ",p:25,x:641,y:272,w:183,h:18},
{t:"TOPIC YES ",p:25,x:197,y:298,w:438,h:18},
{t:"NO ",p:25,x:505,y:298,w:198,h:18},
{t:"NA ",p:25,x:579,y:298,w:197,h:18},
{t:"YES ",p:25,x:652,y:298,w:208,h:18},
{t:"NO ",p:25,x:759,y:298,w:198,h:18},
{t:"  ",p:25,x:227,y:323,w:9,h:15},
{t:"Are all payments for chapter activities made by a numbered check ",p:25,x:57,y:344,w:491,h:15},
{t:"and supported by invoices or receipts? ",p:25,x:158,y:364,w:289,h:15},
{t:"  ",p:25,x:593,y:344,w:9,h:15},
{t:"(DOCUMENTATION) ",p:25,x:148,y:407,w:163,h:15},
{t:"  ",p:25,x:447,y:407,w:9,h:15},
{t:"  ",p:25,x:227,y:429,w:9,h:15},
{t:"Are all fund-raising activities in compliance with ",p:25,x:53,y:450,w:352,h:15},
{t:"Section 501(c)(3) ",p:25,x:163,y:469,w:132,h:15},
{t:"  ",p:25,x:447,y:450,w:9,h:15},
{t:"  ",p:25,x:227,y:492,w:9,h:15},
{t:"Are all funds raised or contributed in support of the National Conference promptly ",p:25,x:81,y:513,w:603,h:15},
{t:"submitted to the National Office? ",p:25,x:259,y:532,w:246,h:15},
{t:"  ",p:25,x:774,y:513,w:9,h:15},
{t:"  ",p:25,x:227,y:576,w:9,h:15},
{t:"Are all contractual agreements in support of the National Conference ",p:25,x:47,y:597,w:511,h:15},
{t:"submitted to the National Office? ",p:25,x:180,y:616,w:246,h:15},
{t:"  ",p:25,x:593,y:597,w:9,h:15},
{t:"  ",p:25,x:227,y:660,w:9,h:15},
{t:"Are budgets prepared and submitted to the National Office in accordance with timetables ",p:25,x:53,y:681,w:658,h:15},
{t:"set forth in the fiscal standards? ",p:25,x:262,y:700,w:239,h:15},
{t:"  ",p:25,x:774,y:681,w:9,h:15},
{t:"(DOCUMENTATION) ",p:25,x:148,y:744,w:163,h:15},
{t:"  ",p:25,x:447,y:744,w:9,h:15},
{t:"  ",p:25,x:227,y:765,w:9,h:15},
{t:"Are quarterly fund-raising reports submitted to ",p:25,x:58,y:787,w:343,h:15},
{t:"the National Office timely? ",p:25,x:130,y:806,w:199,h:15},
{t:"  ",p:25,x:447,y:787,w:9,h:15},
{t:"(DOCUMENTATION) ",p:25,x:148,y:829,w:163,h:15},
{t:"  ",p:25,x:447,y:829,w:9,h:15},
{t:"  ",p:25,x:227,y:850,w:9,h:15},
{t:"Are all books, invoices, financial documents, bank statements, and cancelled checks audited, reviewed, or ",p:25,x:46,y:871,w:786,h:15},
{t:"compiled every 2 years? ",p:25,x:347,y:890,w:185,h:15},
{t:"(DOCUMENTATION) ",p:25,x:148,y:934,w:163,h:15},
{t:"  ",p:25,x:447,y:934,w:9,h:15},
{t:"  ",p:25,x:227,y:955,w:9,h:15},
{t:"Are IRS reports submitted timely each year ",p:25,x:68,y:976,w:322,h:15},
{t:"where warranted?  (NLT May 15) ",p:25,x:105,y:996,w:249,h:15},
{t:"  ",p:25,x:447,y:976,w:9,h:15},
{t:"  ",p:25,x:227,y:1018,w:9,h:15},
{t:"Are annual financial reports submitted timely to the ",p:25,x:75,y:1040,w:378,h:15},
{t:"Executive Director?  (NLT May 31) ",p:25,x:135,y:1059,w:260,h:15},
{t:"  ",p:25,x:520,y:1040,w:9,h:15},
{t:"  ",p:25,x:227,y:1082,w:9,h:15},
{t:"  ",p:25,x:227,y:1103,w:9,h:15},
{t:"  ",p:25,x:227,y:1124,w:9,h:15},
{t:" ",p:26,x:120,y:63,w:4,h:15},
{t:"  ",p:26,x:330,y:1244,w:8,h:15},
{t:"Attachment V ",p:26,x:453,y:699,w:118,h:18},
{t:"Financial Reporting Form NF-3 ** ",p:26,x:362,y:722,w:299,h:18},
{t:"   ",p:26,x:365,y:747,w:13,h:15},
{t:"circle one ",p:26,x:550,y:750,w:65,h:12},
{t:"   ",p:26,x:639,y:747,w:13,h:15},
{t:"CHAPTER ",p:26,x:23,y:775,w:85,h:15},
{t:"  ",p:26,x:192,y:775,w:11,h:24},
{t:"  ",p:26,x:327,y:782,w:9,h:15},
{t:"  ",p:26,x:365,y:782,w:9,h:15},
{t:"  ",p:26,x:445,y:782,w:9,h:15},
{t:"REGION",p:26,x:548,y:782,w:65,h:15},
{t:"I II ",p:26,x:637,y:775,w:93,h:15},
{t:"III ",p:26,x:726,y:775,w:53,h:15},
{t:"IV ",p:26,x:759,y:775,w:55,h:15},
{t:"V ",p:26,x:795,y:775,w:51,h:15},
{t:"VI",p:26,x:826,y:775,w:15,h:15},
{t:"   ",p:26,x:861,y:782,w:13,h:15},
{t:"   ",p:26,x:365,y:818,w:13,h:15},
{t:"Fiscal Year ",p:26,x:23,y:845,w:88,h:15},
{t:"Jan 1 - Dec 31, 2005 ",p:26,x:215,y:840,w:195,h:23},
{t:"  ",p:26,x:445,y:852,w:159,h:15},
{t:"EIN ",p:26,x:548,y:852,w:107,h:15},
{t:"# ",p:26,x:580,y:852,w:89,h:15},
{t:"  ",p:26,x:637,y:845,w:11,h:23},
{t:"  ",p:26,x:683,y:845,w:11,h:23},
{t:"  ",p:26,x:730,y:845,w:11,h:23},
{t:"  ",p:26,x:764,y:845,w:11,h:23},
{t:"  ",p:26,x:797,y:845,w:11,h:23},
{t:"  ",p:26,x:826,y:845,w:11,h:23},
{t:"  ",p:26,x:861,y:845,w:11,h:23},
{t:"  ",p:26,x:894,y:845,w:11,h:23},
{t:"  ",p:26,x:927,y:845,w:11,h:23},
{t:"  ",p:26,x:961,y:852,w:9,h:15},
{t:"   ",p:26,x:365,y:873,w:13,h:15},
{t:"Treasurer ",p:26,x:23,y:900,w:76,h:15},
{t:"  ",p:26,x:192,y:900,w:11,h:23},
{t:"  ",p:26,x:327,y:907,w:9,h:15},
{t:"  ",p:26,x:365,y:907,w:9,h:15},
{t:"  ",p:26,x:445,y:907,w:9,h:15},
{t:"Audit ",p:26,x:548,y:907,w:42,h:15},
{t:"Y ",p:26,x:634,y:900,w:15,h:15},
{t:"N ",p:26,x:727,y:900,w:16,h:15},
{t:"   ",p:26,x:861,y:907,w:13,h:15},
{t:"   ",p:26,x:365,y:928,w:13,h:15},
{t:"Chapter President ",p:26,x:23,y:955,w:138,h:15},
{t:"  ",p:26,x:192,y:955,w:11,h:23},
{t:"  ",p:26,x:327,y:962,w:9,h:15},
{t:"  ",p:26,x:365,y:962,w:9,h:15},
{t:"  ",p:26,x:445,y:962,w:9,h:15},
{t:"  ",p:26,x:961,y:962,w:9,h:15},
{t:"   ",p:26,x:365,y:983,w:13,h:15},
{t:"Total Revenue ",p:26,x:23,y:1010,w:113,h:15},
{t:"  ",p:26,x:192,y:1010,w:11,h:23},
{t:"   ",p:26,x:365,y:1017,w:13,h:15},
{t:"   ",p:26,x:365,y:1038,w:13,h:15},
{t:"Total Expenses ",p:26,x:23,y:1065,w:119,h:15},
{t:"  ",p:26,x:192,y:1066,w:11,h:23},
{t:"   ",p:26,x:365,y:1073,w:13,h:15},
{t:"   ",p:26,x:365,y:1093,w:13,h:15},
{t:"   ",p:26,x:365,y:1113,w:13,h:15},
{t:"Source of Revenues ",p:26,x:23,y:1140,w:155,h:15},
{t:"  ",p:26,x:192,y:1147,w:9,h:15},
{t:"Explain with relevant detail ",p:26,x:365,y:1150,w:174,h:12},
{t:"  ",p:26,x:632,y:1147,w:9,h:15},
{t:"  ",p:26,x:665,y:1147,w:9,h:15},
{t:"  ",p:26,x:725,y:1147,w:9,h:15},
{t:"  ",p:26,x:759,y:1147,w:9,h:15},
{t:"  ",p:26,x:792,y:1147,w:9,h:15},
{t:"  ",p:26,x:826,y:1147,w:9,h:15},
{t:"  ",p:26,x:961,y:1147,w:9,h:15},
{t:"  ",p:26,x:23,y:1168,w:9,h:15},
{t:"  ",p:26,x:632,y:1168,w:9,h:15},
{t:"   ",p:26,x:861,y:1168,w:13,h:15},
{t:" ",p:27,x:120,y:63,w:4,h:15},
{t:"  ",p:27,x:330,y:1244,w:8,h:15},
{t:"Dues ",p:27,x:39,y:131,w:43,h:15},
{t:"  ",p:27,x:192,y:131,w:11,h:23},
{t:"  ",p:27,x:365,y:131,w:11,h:23},
{t:"  ",p:27,x:445,y:138,w:9,h:15},
{t:"  ",p:27,x:548,y:138,w:9,h:15},
{t:"  ",p:27,x:637,y:138,w:9,h:15},
{t:"  ",p:27,x:684,y:138,w:9,h:15},
{t:"  ",p:27,x:731,y:138,w:9,h:15},
{t:"  ",p:27,x:764,y:138,w:9,h:15},
{t:"  ",p:27,x:798,y:138,w:9,h:15},
{t:"  ",p:27,x:826,y:138,w:9,h:15},
{t:"  ",p:27,x:861,y:138,w:9,h:15},
{t:"  ",p:27,x:894,y:138,w:9,h:15},
{t:"  ",p:27,x:927,y:138,w:9,h:15},
{t:"  ",p:27,x:961,y:138,w:9,h:15},
{t:"Contributions ",p:27,x:39,y:165,w:102,h:15},
{t:"  ",p:27,x:192,y:166,w:11,h:23},
{t:"  ",p:27,x:365,y:166,w:11,h:23},
{t:"  ",p:27,x:445,y:172,w:9,h:15},
{t:"  ",p:27,x:548,y:172,w:9,h:15},
{t:"  ",p:27,x:637,y:172,w:9,h:15},
{t:"  ",p:27,x:684,y:172,w:9,h:15},
{t:"  ",p:27,x:731,y:172,w:9,h:15},
{t:"  ",p:27,x:764,y:172,w:9,h:15},
{t:"  ",p:27,x:798,y:172,w:9,h:15},
{t:"  ",p:27,x:826,y:172,w:9,h:15},
{t:"  ",p:27,x:861,y:172,w:9,h:15},
{t:"  ",p:27,x:894,y:172,w:9,h:15},
{t:"  ",p:27,x:927,y:172,w:9,h:15},
{t:"  ",p:27,x:961,y:172,w:9,h:15},
{t:"Fund Raising ",p:27,x:39,y:200,w:102,h:15},
{t:"  ",p:27,x:192,y:200,w:11,h:23},
{t:"  ",p:27,x:365,y:200,w:11,h:23},
{t:"  ",p:27,x:445,y:207,w:9,h:15},
{t:"  ",p:27,x:548,y:207,w:9,h:15},
{t:"  ",p:27,x:637,y:207,w:9,h:15},
{t:"  ",p:27,x:684,y:207,w:9,h:15},
{t:"  ",p:27,x:731,y:207,w:9,h:15},
{t:"  ",p:27,x:764,y:207,w:9,h:15},
{t:"  ",p:27,x:798,y:207,w:9,h:15},
{t:"  ",p:27,x:826,y:207,w:9,h:15},
{t:"  ",p:27,x:861,y:207,w:9,h:15},
{t:"  ",p:27,x:894,y:207,w:9,h:15},
{t:"  ",p:27,x:927,y:207,w:9,h:15},
{t:"  ",p:27,x:961,y:207,w:9,h:15},
{t:"Interest Income ",p:27,x:39,y:234,w:119,h:15},
{t:"  ",p:27,x:192,y:234,w:11,h:23},
{t:"  ",p:27,x:365,y:241,w:9,h:15},
{t:"  ",p:27,x:445,y:241,w:9,h:15},
{t:"  ",p:27,x:548,y:241,w:9,h:15},
{t:"  ",p:27,x:637,y:241,w:9,h:15},
{t:"  ",p:27,x:684,y:241,w:9,h:15},
{t:"  ",p:27,x:731,y:241,w:9,h:15},
{t:"  ",p:27,x:764,y:241,w:9,h:15},
{t:"  ",p:27,x:798,y:241,w:9,h:15},
{t:"  ",p:27,x:826,y:241,w:9,h:15},
{t:"  ",p:27,x:861,y:241,w:9,h:15},
{t:"  ",p:27,x:894,y:241,w:9,h:15},
{t:"  ",p:27,x:927,y:241,w:9,h:15},
{t:"  ",p:27,x:961,y:241,w:9,h:15},
{t:"Other Income ",p:27,x:39,y:268,w:105,h:15},
{t:"  ",p:27,x:192,y:269,w:11,h:23},
{t:"  ",p:27,x:365,y:275,w:9,h:15},
{t:"  ",p:27,x:445,y:275,w:9,h:15},
{t:"  ",p:27,x:548,y:275,w:9,h:15},
{t:"  ",p:27,x:637,y:275,w:9,h:15},
{t:"  ",p:27,x:684,y:275,w:9,h:15},
{t:"  ",p:27,x:731,y:275,w:9,h:15},
{t:"  ",p:27,x:764,y:275,w:9,h:15},
{t:"  ",p:27,x:798,y:275,w:9,h:15},
{t:"  ",p:27,x:826,y:275,w:9,h:15},
{t:"  ",p:27,x:861,y:275,w:9,h:15},
{t:"  ",p:27,x:894,y:275,w:9,h:15},
{t:"  ",p:27,x:927,y:275,w:9,h:15},
{t:"  ",p:27,x:961,y:275,w:9,h:15},
{t:"   ",p:27,x:365,y:296,w:13,h:15},
{t:"Total revenue ",p:27,x:56,y:330,w:106,h:15},
{t:" $                  ",p:27,x:192,y:313,w:117,h:23},
{t:"    ",p:27,x:192,y:336,w:22,h:23},
{t:"   ",p:27,x:365,y:343,w:13,h:15},
{t:"   ",p:27,x:365,y:364,w:13,h:15},
{t:"Expenses ",p:27,x:23,y:390,w:77,h:15},
{t:"   ",p:27,x:365,y:397,w:13,h:15},
{t:"   ",p:27,x:365,y:418,w:13,h:15},
{t:"Rentals ",p:27,x:39,y:445,w:61,h:15},
{t:"  ",p:27,x:192,y:446,w:11,h:23},
{t:"  ",p:27,x:365,y:446,w:11,h:23},
{t:"  ",p:27,x:445,y:453,w:9,h:15},
{t:"  ",p:27,x:548,y:453,w:9,h:15},
{t:"  ",p:27,x:637,y:453,w:9,h:15},
{t:"  ",p:27,x:684,y:453,w:9,h:15},
{t:"  ",p:27,x:731,y:453,w:9,h:15},
{t:"  ",p:27,x:764,y:453,w:9,h:15},
{t:"  ",p:27,x:798,y:453,w:9,h:15},
{t:"  ",p:27,x:826,y:453,w:9,h:15},
{t:"  ",p:27,x:861,y:453,w:9,h:15},
{t:"  ",p:27,x:894,y:453,w:9,h:15},
{t:"  ",p:27,x:927,y:453,w:9,h:15},
{t:"  ",p:27,x:961,y:453,w:9,h:15},
{t:"Catering costs ",p:27,x:39,y:480,w:111,h:15},
{t:"  ",p:27,x:192,y:480,w:11,h:23},
{t:"  ",p:27,x:365,y:487,w:9,h:15},
{t:"  ",p:27,x:445,y:487,w:9,h:15},
{t:"  ",p:27,x:548,y:487,w:9,h:15},
{t:"  ",p:27,x:637,y:487,w:9,h:15},
{t:"  ",p:27,x:684,y:487,w:9,h:15},
{t:"  ",p:27,x:731,y:487,w:9,h:15},
{t:"  ",p:27,x:764,y:487,w:9,h:15},
{t:"  ",p:27,x:798,y:487,w:9,h:15},
{t:"  ",p:27,x:826,y:487,w:9,h:15},
{t:"  ",p:27,x:861,y:487,w:9,h:15},
{t:"  ",p:27,x:894,y:487,w:9,h:15},
{t:"  ",p:27,x:927,y:487,w:9,h:15},
{t:"  ",p:27,x:961,y:487,w:9,h:15},
{t:"Postage ",p:27,x:39,y:514,w:65,h:15},
{t:"  ",p:27,x:192,y:514,w:11,h:23},
{t:"  ",p:27,x:365,y:521,w:9,h:15},
{t:"  ",p:27,x:445,y:521,w:9,h:15},
{t:"  ",p:27,x:548,y:521,w:9,h:15},
{t:"  ",p:27,x:637,y:521,w:9,h:15},
{t:"  ",p:27,x:684,y:521,w:9,h:15},
{t:"  ",p:27,x:731,y:521,w:9,h:15},
{t:"  ",p:27,x:764,y:521,w:9,h:15},
{t:"  ",p:27,x:798,y:521,w:9,h:15},
{t:"  ",p:27,x:826,y:521,w:9,h:15},
{t:"  ",p:27,x:861,y:521,w:9,h:15},
{t:"  ",p:27,x:894,y:521,w:9,h:15},
{t:"  ",p:27,x:927,y:521,w:9,h:15},
{t:"  ",p:27,x:961,y:521,w:9,h:15},
{t:"Transportation ",p:27,x:39,y:548,w:112,h:15},
{t:"  ",p:27,x:192,y:549,w:11,h:23},
{t:"  ",p:27,x:365,y:556,w:9,h:15},
{t:"  ",p:27,x:445,y:556,w:9,h:15},
{t:"  ",p:27,x:548,y:556,w:9,h:15},
{t:"  ",p:27,x:637,y:556,w:9,h:15},
{t:"  ",p:27,x:684,y:556,w:9,h:15},
{t:"  ",p:27,x:731,y:556,w:9,h:15},
{t:"  ",p:27,x:764,y:556,w:9,h:15},
{t:"  ",p:27,x:798,y:556,w:9,h:15},
{t:"  ",p:27,x:826,y:556,w:9,h:15},
{t:"  ",p:27,x:861,y:556,w:9,h:15},
{t:"  ",p:27,x:894,y:556,w:9,h:15},
{t:"  ",p:27,x:927,y:556,w:9,h:15},
{t:"  ",p:27,x:961,y:556,w:9,h:15},
{t:"Scholarships ",p:27,x:39,y:583,w:99,h:15},
{t:"  ",p:27,x:192,y:583,w:11,h:23},
{t:"  ",p:27,x:365,y:583,w:11,h:23},
{t:"  ",p:27,x:445,y:590,w:9,h:15},
{t:"  ",p:27,x:548,y:590,w:9,h:15},
{t:"  ",p:27,x:637,y:590,w:9,h:15},
{t:"  ",p:27,x:684,y:590,w:9,h:15},
{t:"  ",p:27,x:731,y:590,w:9,h:15},
{t:"  ",p:27,x:764,y:590,w:9,h:15},
{t:"  ",p:27,x:798,y:590,w:9,h:15},
{t:"  ",p:27,x:826,y:590,w:9,h:15},
{t:"  ",p:27,x:861,y:590,w:9,h:15},
{t:"  ",p:27,x:894,y:590,w:9,h:15},
{t:"  ",p:27,x:927,y:590,w:9,h:15},
{t:"  ",p:27,x:961,y:590,w:9,h:15},
{t:"Printing ",p:27,x:39,y:617,w:61,h:15},
{t:"  ",p:27,x:192,y:617,w:11,h:23},
{t:"  ",p:27,x:365,y:624,w:9,h:15},
{t:"  ",p:27,x:445,y:624,w:9,h:15},
{t:"  ",p:27,x:548,y:624,w:9,h:15},
{t:"  ",p:27,x:637,y:624,w:9,h:15},
{t:"  ",p:27,x:684,y:624,w:9,h:15},
{t:"  ",p:27,x:731,y:624,w:9,h:15},
{t:"  ",p:27,x:764,y:624,w:9,h:15},
{t:"  ",p:27,x:798,y:624,w:9,h:15},
{t:"  ",p:27,x:826,y:624,w:9,h:15},
{t:"  ",p:27,x:861,y:624,w:9,h:15},
{t:"  ",p:27,x:894,y:624,w:9,h:15},
{t:"  ",p:27,x:927,y:624,w:9,h:15},
{t:"  ",p:27,x:961,y:624,w:9,h:15},
{t:"Other (explain) ",p:27,x:39,y:651,w:114,h:15},
{t:"  ",p:27,x:192,y:652,w:11,h:23},
{t:"  ",p:27,x:365,y:652,w:11,h:23},
{t:"  ",p:27,x:445,y:659,w:9,h:15},
{t:"  ",p:27,x:548,y:659,w:9,h:15},
{t:"  ",p:27,x:637,y:659,w:9,h:15},
{t:"  ",p:27,x:684,y:659,w:9,h:15},
{t:"  ",p:27,x:731,y:659,w:9,h:15},
{t:"  ",p:27,x:764,y:659,w:9,h:15},
{t:"  ",p:27,x:798,y:659,w:9,h:15},
{t:"  ",p:27,x:826,y:659,w:9,h:15},
{t:"  ",p:27,x:861,y:659,w:9,h:15},
{t:"  ",p:27,x:894,y:659,w:9,h:15},
{t:"  ",p:27,x:927,y:659,w:9,h:15},
{t:"  ",p:27,x:961,y:659,w:9,h:15},
{t:"   ",p:27,x:365,y:679,w:13,h:15},
{t:"Total expense ",p:27,x:56,y:713,w:109,h:15},
{t:" $                  ",p:27,x:192,y:696,w:117,h:23},
{t:"   ",p:27,x:365,y:726,w:13,h:15},
{t:"   ",p:27,x:365,y:761,w:13,h:15},
{t:"Explanations ",p:27,x:39,y:788,w:100,h:15},
{t:"  ",p:27,x:192,y:788,w:11,h:23},
{t:"  ",p:27,x:327,y:795,w:9,h:15},
{t:"  ",p:27,x:365,y:795,w:9,h:15},
{t:"  ",p:27,x:445,y:795,w:9,h:15},
{t:"  ",p:27,x:548,y:795,w:9,h:15},
{t:"  ",p:27,x:637,y:795,w:9,h:15},
{t:"  ",p:27,x:684,y:795,w:9,h:15},
{t:"  ",p:27,x:731,y:795,w:9,h:15},
{t:"  ",p:27,x:764,y:795,w:9,h:15},
{t:"  ",p:27,x:798,y:795,w:9,h:15},
{t:"  ",p:27,x:826,y:795,w:9,h:15},
{t:"  ",p:27,x:861,y:795,w:9,h:15},
{t:"  ",p:27,x:894,y:795,w:9,h:15},
{t:"  ",p:27,x:927,y:795,w:9,h:15},
{t:"  ",p:27,x:961,y:795,w:9,h:15},
{t:"  ",p:27,x:192,y:828,w:9,h:15},
{t:"  ",p:27,x:927,y:828,w:9,h:15},
{t:"  ",p:27,x:961,y:828,w:9,h:15},
{t:"  ",p:27,x:192,y:862,w:9,h:15},
{t:"  ",p:27,x:327,y:862,w:9,h:15},
{t:"  ",p:27,x:365,y:862,w:9,h:15},
{t:"  ",p:27,x:445,y:862,w:9,h:15},
{t:"  ",p:27,x:548,y:862,w:9,h:15},
{t:"  ",p:27,x:637,y:862,w:9,h:15},
{t:"  ",p:27,x:684,y:862,w:9,h:15},
{t:"  ",p:27,x:731,y:862,w:9,h:15},
{t:"  ",p:27,x:764,y:862,w:9,h:15},
{t:"  ",p:27,x:798,y:862,w:9,h:15},
{t:"  ",p:27,x:826,y:862,w:9,h:15},
{t:"  ",p:27,x:861,y:862,w:9,h:15},
{t:"  ",p:27,x:894,y:862,w:9,h:15},
{t:"  ",p:27,x:927,y:862,w:9,h:15},
{t:"  ",p:27,x:961,y:862,w:9,h:15},
{t:"   ",p:27,x:365,y:896,w:13,h:15},
{t:"Signed …. ",p:27,x:192,y:923,w:98,h:23},
{t:"  ",p:27,x:365,y:930,w:9,h:15},
{t:"  ",p:27,x:445,y:930,w:9,h:15},
{t:"  ",p:27,x:548,y:930,w:9,h:15},
{t:"  ",p:27,x:684,y:930,w:9,h:15},
{t:"  ",p:27,x:731,y:930,w:9,h:15},
{t:"  ",p:27,x:764,y:930,w:9,h:15},
{t:"  ",p:27,x:798,y:930,w:9,h:15},
{t:"  ",p:27,x:826,y:930,w:9,h:15},
{t:"  ",p:27,x:861,y:930,w:9,h:15},
{t:"  ",p:27,x:894,y:930,w:9,h:15},
{t:"  ",p:27,x:961,y:930,w:9,h:15},
{t:"  ",p:27,x:192,y:964,w:9,h:15},
{t:"Name ",p:27,x:365,y:957,w:60,h:23},
{t:"  ",p:27,x:445,y:964,w:9,h:15},
{t:"Title ",p:27,x:665,y:957,w:47,h:23},
{t:"   ",p:27,x:861,y:964,w:13,h:15},
{t:"  ",p:27,x:23,y:990,w:9,h:15},
{t:"  ",p:27,x:192,y:998,w:9,h:15},
{t:"  ",p:27,x:327,y:998,w:9,h:15},
{t:"  ",p:27,x:365,y:998,w:9,h:15},
{t:"  ",p:27,x:445,y:998,w:9,h:15},
{t:"  ",p:27,x:548,y:998,w:9,h:15},
{t:"  ",p:27,x:637,y:998,w:9,h:15},
{t:"  ",p:27,x:684,y:998,w:9,h:15},
{t:"  ",p:27,x:731,y:998,w:9,h:15},
{t:"  ",p:27,x:764,y:998,w:9,h:15},
{t:"  ",p:27,x:798,y:998,w:9,h:15},
{t:"  ",p:27,x:826,y:998,w:9,h:15},
{t:"  ",p:27,x:861,y:998,w:9,h:15},
{t:"  ",p:27,x:894,y:998,w:9,h:15},
{t:"  ",p:27,x:927,y:998,w:9,h:15},
{t:"  ",p:27,x:961,y:998,w:9,h:15},
{t:" ",p:28,x:120,y:63,w:4,h:15},
{t:"  ",p:28,x:330,y:1244,w:8,h:15},
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