Lions Club Secretary/Treasurer Handbook - Nmlions.org

NM Lions – Multiple District 40Lions ClubSecretary/TreasurerHandbook2008-09Prepared ByLion Bryson McCoolbrymccool@valornet.com(505) 257-0363“Passion To Excel”1

Lions PledgeI pledge allegiance to my country and tothe cause of peace throughout the world. Ibelieve in the principles of Lionism ascontained in the Lion Code of Ethics. I amproud to be a Lion dedicated to theservices of others.Lions Clubs International MissionTo create and foster a spirit ofunderstanding among all people forhumanitarian needs by providing voluntaryservices through community involvementand international cooperation.‘Serving Today For A Better Tomorrow’2

MD40 Lions ClubSecretary TrainingTopics Attributes of an Effective Club Secretary Overview of Functions & Responsibilities Audit Trail of Record Keeping & Reporting Internal Functions* Conduct of Weekly & Board Meetings* Meeting Minutes* Member Attendance Record* Members Awards & Service Records* New Member Application Form* Member Categories, Obligations, Rights, & Privileges* Club Directory* Service Project/Fundraiser WorksheetExternal Functions* Monthly Membership Report* Club Officer Report* Annual/Monthly Club Activity Report* Monthly Activity Report3

Attributes of an EffectiveClub SecretaryComprehensiveKnowledge of JobTimelyExecutionOf Duties+ +GoodOrganizationAn EffectiveClub Secretary Official MD/District Training Familiarity with LCI & MDConstitution & By-Laws The Lion & Lions Roar International Website Attend District Zone & Cabinet MtgsComprehensiveKnowledge of Job File required forms/reports in anaccurate & timely manner Respond to Club President, BOD,District, & LCI in a timely manner Invoice, collect, & submit Clubmember dues to District & LCI in atimely mannerTimelyExecutionOf Duties Keep up-to-date and organizedClub files Prepare, maintain, & provide upto-dateClub Member Directory Maintain adequate number of LCIforms & Club suppliesGoodOrganizationTipAlthough a President is expected to provide the Club’s leadership,the Secretary is key to his/her success for the year.4

Overview ofFunctions & ResponsibilitiesINTERNALFUNCTIONSEXTERNALFUNCTIONSCLUBPRESIDENTCLUB BOARDof DIRECTORSLIONS CLUBSINT’LDISTRICTCABINETInform/AdviseDirect/SuperviseCLUBSECRETARYLiaison/Point of ContactRESPONSIBILTIES Assist in Preparing Meeting Agendas Record, Transcribe, & PublishMeeting Minutes Update/Maintain Club & Members Files Publish Up-To-Date Club Directory Submit Dues Statements & Collect Dues Attend Zone and District Cabinet Meetings Remit Club Semi-Annual Dues to LCI & MD40 Remit Payment for Club Supplies to LCI Respond to Any and All Requests fromDistrict, MD40, and LCI5

Audit Trail of RecordKeeping & ReportingAudit Trail of Record KeepingMeeting Sign-InSheetsMemberAttendanceRecordBoardMeetingMinutesWeeklyMeetingMinutesCommunity ServiceProject/ FundraiserReportVisitationReportCommitteeMeetingReportMember Awards &Service RecordMonthlyClub ActivityReportAnnual ClubActivityReportRecord ofCommitteeAppointmentsNew MemberApplicationFormZoneChairmanDistrictGovernor/Cabinet Sec.AnnualPU-101ENFormLCIHQMemberTransferFormMonthlyMembershipStatus Report6

Internal Functions- Conduct of Weekly & Board Meetings - Assist President to develop meeting agenda. Check with Program Chair about a programfor weekly meeting. Notify Board members of upcoming Board Meeting Ensure Lion Tamer has set up for weekly meeting. Take roll. Record/transcribe minutes of meeting. Provide up-to-date Club Directory and Schedule ofUpcoming Club Events to members.TipAlthough the style of Club meetings will vary widely, all shouldhave an interesting and informative program and plenty of goodfellowship!TipA Secretary’s responsibilities will vary from Club toClub. Therefore, it is recommended that he or sheestablish a protocol or ground rules with the Presidentto avoid any confusion or misunderstandings at theBoard and weekly meetings.7

Internal Functions- Member Attendance Record - The Club should monitor attendance of members using some typeof form or record to:* Verify that members have fulfilled attendancerequirements for perfect attendance awards.* Alert Club officers that certain members have been “MIA”and should be contacted to encourage them to return. The form or record should provide a means by which the attendance(actual & make-up) of each member can be easily recorded andverified. Form M-33-G (below) from International can be used for thispurpose. Symbols to be used in recording attendance:X - Present / - Absent X - Make-up When crediting a member for making up attendance, make a cross (X)out of the absent mark (/) and draw a square around it.9

Internal Functions- Member Awards & Service Records - Provides a means to keep a record of a Lion’s performanceand achievements while a member of the Club. Form M-33 SA from International may be used. Example of an alternative Member Awards & Service Record.Member Awards & Service RecordMember’s Name: ______________________ Date Joined Club: _______XSponsored By: ________________Previous Clubs Belonged To (& Dates): ___________________________Offices Held (& Dates):___________________ ___________________ ______________________________________ ___________________ ______________________________________ ___________________ ___________________Committees Joined (& Dates):___________________ ___________________ ______________________________________ ___________________ ______________________________________ ___________________ ______________________________________ ___________________ ______________________________________ ___________________ ___________________Awards Achieved (& Dates):___________________ ___________________ ______________________________________ ___________________ ______________________________________ ___________________ ___________________New Members Sponsored (& Dates):___________________ ___________________ ______________________________________ ___________________ ______________________________________ ___________________ ___________________Years of Perfect Attendance: _____ _____ _____ _____ _____ __________ _____ _____ _____ _____ _____ _____ _____ _____ __________ _____ _____ _____ _____ _____ _____ _____ _____ __________ _____ _____ _____ _____ _____ _____ _____ _____ _____10

Internal Functions- New Member Application Form - Membership in a Lions Club is acquired by invitation only. Nominations are made on brochure form ME-6B ENprovided by LCI (can be downloaded off of LCI Website). Secretary or Membership Committee Chairperson ensures theform is completely filled out and is signed by the prospectiveLion and his/her sponsor. The Secretary signs the application &submits it to the Board of Directors for approval.11

Internal Functions- New Member Application Form (Cont’d.) - Once approved, the new member is reported to District and LCI. Dues and an entrance fee are collected from the new Lion andhe/she is provided a membership card. The new Lion is given aNew Member Kit at his/her induction ceremony. Ensure that the new Lion is included in the Club Directory andmailing list. Update Club records accordingly and retaincompleted form in Club files.TipNew members are essential to the success and growth ofthe Club. Always keep a good supply of ME-6B EN formsavailable.12

Internal Functions- Member Obligations, Rights, & Privileges -OBLIGATIONSMemberCategoryRegularAttendancePayment of Club, District,& Int'l DuesParticipation In ClubActivitiesActive Yes Yes YesAffiliate No Yes Yes, when possibleAssociateYes, PrimaryNo, SecondaryYes, primary Club onlyYes, when possibleHonorary No No, Club pays all dues NoLifeNoNo Int'l dues owed; does haveto pay District & Club duesYes, when possibleMember-at-Large No Yes Yes, when possiblePrivileged No Yes Yes, when possibleMemberCategoryEligibility to Seek Club,District, or Int'l OfficeRIGHTS & PRIVILEGESVoting PrivilegesDelegate at District orInt'l ConventionActive Yes Yes YesAffiliate No Yes, Club matters only NoAssociateNoDistrict Convention if representingprimary Club; Club matters, both ClubsNoHonorary No No NoLifeYes if obligations of activemember are fulfilledYes if obligations of active member arefulfilledYes if obligations of activemember are fulfilledMember-at-Large No Yes, Club matters only NoPrivileged No Yes Yes14

Internal Functions- Club Directory - A Club Directory is indispensable to each member. Without acurrent annual directory of correctly spelled names, phone numbers,and accurate home and e-mail addresses, communication betweenmembers in between meetings would be drastically handicapped. Suggested components of a Club Directory are:* Basic information about the Club meeting place and time.* List of Club officers.* The name of International President, address of LCI, and thename and address of the District Governor.* A schedule of Club fees and dues.* A brief history of the Club.* A list of past Club Presidents and the years they served.* A list of Club members, with their home & business addresses,phone numbers, FAX numbers, and e-mail addresses, along withnames of spouses and other pertinent personal information.RUIDOSO VALLEYNOON LIONS CLUBCLUB DIRECTORYJune 200615

Internal Functions- Service Project/Fundraiser Worksheet - The service project or fundraiser director(s) should providerequired information concerning the event to the Club Secretarywhich in turn will be used as input to the Monthly Activity Report. Example of a Service Project/Fundraiser ReportService Project/Fundraiser Report WorksheetProject/Fundraiser Title: ____________________ Date(s): _____________Project/Fundraiser Director(s): ____________________________________Description ofProject/Fundraiser: __________________________________________________________________________________________If Fundraiser, $ Amount Of Profit Netted: ___________________________If Project, $ Amount Expended: ____________________________________Project/Fundraiser Work Summary: Total # Lions That Worked on Project/Fundraiser: __________________ Total # Hours Worked By All Lions: _______________________________Lions Work Log:Hours Hours HoursLion Worked Lion Worked Lion Worked16

External Functions- Monthly Membership Report -All Lions Clubs are required to submit the Monthly Membership Reporteach month even when there is no change in membership. The reportmust be filed with International by the 1st of the following month.While Monthly Membership Reports can be sent in by mail, the preferredmethod is to file the Report online.To file the monthly Membership Report electronically, (i.e., via theinternet), log onto http;//www.lionsclubs.org and follow theinstructions in the following pages.17

External Functions- Monthly Membership Report (Cont’d) -18










External Functions- New Club Officers Report-28

External Functions- Update Club Officers’ Information -29

External Functions- Monthly/Annual Club Activity Report -30

External Functions- Monthly/Annual Club Activity Report (Cont’d) -31





External Functions- Monthly Activity Report: Page 1 -Each Lions Club should prepare and submit a Monthly Club Activity Report tothe District Governor and Zone Chairman (with the Monthly ClubMembership Report), and retain one copy for Club records.36

External Functions- Monthly Activity Report: Page 2 -The report should include all activities undertaken by the Club for themonth. Information in this report can be compiled and used as input forthe annual Club Activity Report (Form A-1) to International.37

MD40 Lions ClubTreasurer Training Overview of Club Treasurer’s Duties Club Activities & Admin Accounts Club Financial Reports Club Budget Disbursements & Receivables Membership Dues Club Finance Committee38

Overview of Treasurer’s Duties Functionsq The Treasurer is the financial officer of the Club.q The Treasurer’s official actions are under the direction and supervisionof the Club President and Board of Directors.q The Treasurer is the Chair of the Finance Committee, if the Club has one.In a large Club, a Finance Committee may be needed to assist theTreasurer in handling the large volume of financial matters. Responsibilitiesq Provide bond for the faithful discharge of the office in such sum and withsuch surety as determined by the Board of Directors.q Receive all monies from the Secretary and otherwise and deposit the samein a bank recommended and approved by the Board of Directors.q Pay out monies in payment of Club obligations only on authority andapproval of the Board of Directors. All checks and vouchers shall besigned by the Treasurer and countersigned by one other officer designatedby the Board of Directors.q Have custody and keep/maintain general records of Club receipts anddisbursements.q Prepare and present monthly Club financial reports to the Board of Directors.q Lead the effort to prepare an annual Club budget for the upcoming year.Present that budget to the Board of Directors for their approval.q Encourage and supervise the prompt collection of Club dues.q Arrange for an annual audit of the Club’s financial records.q Obtain adequate liability insurance protection for Club projects wherenecessary.q Assist/advise Club members in formulating plans to raise money to fundthe Club’s community service activities. Prepare and present a report of fundraiser results (i.e., gross receivables, expenditures, and net profit) to Club.q Ensure Club Activity and Administrative monies are kept separate.39

Club Activities & Admin Accounts Fund Raiser Monies Donations From Community Grant Monies Club Dues Paid By Members Meeting Raffle Proceeds Meeting FinesACTIVITIESACCOUNTADMINACCOUNT Donations to Community ServiceOrganizations & Charities Community Service Projects Needy Individuals in Community Donations to MD40 & LCIFoundations and Initiatives MD40 & LCI Dues BillsClub Supplies Bills Club Functions (e.g., Picnic,XMAS Party, etc.) Member AwardsTipUnder no circumstances may the net income ofClub fund raisers (or other monies from thecommunity) be used in any manner whatsoeverfor Club administrative expenditures.40

Club Financial Report The Club Financial Report is prepared and presented by the Treasurerduring the monthly Board of Directors Meeting. The Report should be accurate, make sense, and easily interpreted.Copies should be provided to the Club officers and Directors. The Report should itemize income and expenditures for the periodsince the last financial report was presented. The Report should clearly show what the net monetary assets of theClub are at the beginning and end of the financial period. As part of the Report, running totals of what the Club has spent todate in comparison with what was budgeted should be provided. If the Club has conducted a fund raiser and/or community serviceproject during the reporting period, the Treasurer should prepare andpresent a financial statement that reports: the specific expendituresrequired to conduct the event; the monies received from conductingthe event; and the net profit if the event was a fund raiser. Thisinformation then is provided to the Secretary for the FundRaiser/Community Service Project Report.TipWhile the format of the Financial Report isleft to the Treasurer’s discretion., it shouldbe concise and to the point.41

Example of a Monthly ClubFinancial ReportClub: Fairview Breakfast LionsReporting Period: 1 February 2004 - 29 February 2004Account Balances 1/31/03: Activities: $4784.00 Admin: $825.75Activities AccountTransaction Payment DepositCheck # Date Description Amount Amount Balance2367 2/03 Eye Exams/Glasses (5) $360.75 $4423.252/06 Flags Project Income 2125.00 6548.252368 2/07 Donation to LCIF 1000.00 5548.252369 2/12 Gun Show Advertising 500.00 5048.252/15 Ball Park Concession 1000.00 6048.252370 2/20 Salvation Army Donation 500.00 5548.252371 2/25 WalMart Supplies forEnchilada Supper 367.90 5180.352372 2/28 Hall Rent for Gun Show 500.00 4680.35Admin AccountTransaction Payment DepositCheck # Date Description Amount Amount Balance2/04 Dues (10) $700.00 $1525.75672 2/10 Club Supplies 152.75 1373.00673 2/12 Club Website Fee 34.00 1339.002/15 New Lion Initiation Fees (4) 100.00 1239.002/27 Fines & Raffle 254.75 1493.7542

Example of a Club FundRaiser StatementClub: Fairview Breakfast LionsFund Raiser Description: Gun ShowFund Raiser Date(s): 14-16 March, 2003Fund Raiser Director: Lion Bill SmithExpenditures:* Hall Rental (13-16 March) $500.00* 4 Security Guards (@ 8Hrs/Dayfor 3 Days; @$6/Hr.) 576.00* Advertising (Radio & Newspaper Ads) 350.00* Supplies for Food Concession 476.00* Printing (Tickets, Flyers, Registration Forms) 175.00* Miscellaneous Supplies 106.00Total $2183.00Receipts* Booth Rentals (120 @ $40.00/Booth) $4800.00* Food Concession 756.00* Black Powder Rifle Raffle 980.00* Tickets Sales 3678.00Total $10,214.00Net Profit $10,214.00 - $2183.00 ---> $8,03143

Club Budget A Club should develop two budgets: an Administrative budget and anActivities budget.* The Administrative budget has to do with the basic financing of theClub, i.e., the income and expenditures required to run the Club.Note that the income for the Administrative Fund is derivedprimarily from Club members in the form of dues, fines, rafflesduring meetings, etc.* The Activities budget is concerned with the financing of thecommunity service projects the Club conducts. The income for theActivities fund should be derived from Club fund raising projectsand contributions from the community. A sound budget should be based on a realistic anticipation of revenueand income and cautious prioritization of spending requirements forthenext year. Once a budget is prepared and approved by the Board of Directors,theClub should make every effort to adhere to it. A budget is also useful for three other reasons:1) It keeps the membership well-informed of the Club‟s financialcondition, which they have the right to know.2) It provides the necessary discipline for keeping funds under propercategory.3) It helps to establish proof that your Club is a charitableorganization.Tip 1A wisely constructed budget will make allthe difference as to whether your Club issolvent or not at the end of the year.Tip 2A Club’s budget does not allocate authorityto spend money but rather is a guide forthe Club’s spending during the year.44

Example of A Club BudgetClub: Fairview Breakfast LionsBudget Period: 1 July 2006 - 30 June 2007* ACTIVITIES ACCOUNT2006-2007Expenditures: 2005-2006 BudgetIncome:*ADMIN ACCOUNTExpenditures:- Eye Exams & Glasses $6600.00 $7500.00- Photo Eye Screening 5000.00 6000.00- Stranger Danger Project 500.00 500.00- Senior Care Center Support 1000.00 1500.00- Salvation Army 500.00 500.00- Rescue Mission 1000.00 1500.00- LCIF 1000.00 1500.00- Leader Dog Program 500.00 500.00- XMAS Toys For Tots 1500.00 2000.00- Dress-A-Child 2500.00 3000.00TOTAL 20,100.00 24,500.00- Flags Project $2500.00 $3000.00- Spring Golf Tourney 5000.00 6000.00- Enchilada Supper 1000.00 1500.00- Ball Park Concession 5000.00 5500.00- Gun Show 6500.00 7500.00- Carry Over from 2001-2002 1500.00 1400.00TOTAL 21,500.00 24,900.00- LCI Dues $1800.00 $2100.00- State/District Dues 1500.00 1750.00- Club Admin Dues 900.00 1125.00- Awards 750.00 750.00- Club Picnic & XMAS Party 1000.00 1000.00TOTAL 5950.00 6725.00Income:- Annual Dues Dues $4200.00 $4900.00- Raffle & Fines 1500.00 1500.00- Carry Over 250.00 0.00TOTAL 5950.00 6400.0045

Example of The BudgetPart of the Financial reportClub: Fairview Breakfast LionsPeriod Ending: 31 July 2006* ACTIVITIES ACCOUNT2006-07 Budget Surplus/Expenditures: Event Date To Date Budget Deficit- Eye Exams & Glasses Ongoing $300 $7500 $7200- Photo Eye Screening Mar 07 0 6000 6000- Stranger Danger Project Mar 07 0 500 500- Senior Care Center Ongoing 100 1500 1400- Salvation Army Jan 07 0 500 500- Rescue Mission Ongoing 200 1500 1300- LCIF Apr 07 0 1500 1500- Leader Dog Program Apr 07 0 500 500- XMAS Toys For Tots Dec 06 0 2000 2000- Dress-A-Child Dec 06 0 3000 3000TOTAL $600 $24,500 $23,900Income:- Flags Project Ongoing $200 $2400 $2200- Spring Golf Tourney Apr 07 0 6000 6000- Enchilada Supper Nov 06 0 1500 1500- Ball Park Concession Jul 06 4500 5000 -500- Gun Show Aug 06 0 7500 7500- Carry Over from 2001-2002 1500 1500*ADMIN ACCOUNTExpenditures:TOTAL $6200 $23,900 $17,700- LCI Dues Oct 06 & Apr 07 0 $400 $400- State/District Dues Oct 06 & Apr 07 0 700 700- Awards Jun 07 0 150 150- XMAS Party Dec 06 0 200 200- Induction Picnic Jun 07 0 200 200- Supplies Ongoing 25 200 175TOTAL $25 $1850 $1825Income:- Annual Member Dues Jul 2006 $1500 $1500 $0- Raffle & Fines Ongoing 20 240 220- Carry Over 750 750TOTAL $2270 $2490 $22046

Disbursements (Payables) Payments, or disbursements, for any purpose should not be madefrom cash or checks received by the Club, but rather by checksdrawn on one of the Club’s accounts. All Payments, including petty cash advances, should have limit set bythe Board of Directors. Each petty cash advance should be approved by the Board of Directors. A cash advance or payment to a Lion is only permitted after theappropriateand sufficient receipts are presented by that Lion. Dues payments to LCI and District should be made immediately afterthe bills are received. The same applies to other bills for Clubsupplies from LCI.Receivables All monies from whatever source must be deposited, as received, in abank. Records for monies received must be kept according to fund category,i.e., Activity or Administrative.TipGenerally speaking, a continuously large bankbalance does not necessarily reflect asuccessful or effective Club.47

Membership Dues The total annual dues owed by each member are composed of three parts:LCI dues, MD40/District dues, and Club administrative dues. The Treasurer, on an annual basis, recommends to the Board of Directorshow much the Club administrative dues should be to ensure the Club remainsadministratively solvent during the following year. Membership dues should be collected in advance. Invoices or statements fordues should be submitted to members a reasonable time before the start ofthe dues payment period. The Treasurer, in conjunction with the Secretary, will:1) Review LCI and District invoices to ensure they are correctand everything is in order. Once done, the LCI and District dues arepresented to the Board of Directors for their approval for payment.2) Determine the procedure to prepare the dues statements andprovide them to the members. LCI dues should be remitted semi-annually no later than 21 July and 21January. District dues should be paid semi-annually no later than 10 Octoberand 10 April. To ensure ample collection time and thus guaranteeing thereare sufficient funds to cover the LCI and District dues, the Treasurer shouldbegin collecting Club membership dues semi-annually on 1 June and 1December. Some Clubs may opt to pay dues once a year which means thedues collection period should begin 1 June.Annual Dues BreakoutInternationalPer Capita Tax $33.75The Lion Subscription $4.75Convention Fund Tax $0.50Total $39.00MD40/DistrictMD40 Council $3.00Lions Roar $5.00MERL/WI $2.50State Convention Fund Tax $1.00District Admin$ 7.00Total $18.5048

Club Finance Committee A Finance Committee, which is chaired by the Club Secretary, is responsiblefor all financial matters of the club. Its functions are:1) Prepare and present Club budget for upcoming year.2) Supervises the prompt collection of dues.3) Ensures the prompt payment of bills.4) Assists in formulating plans for the Club’s fund raisers.5) Obtains necessary insurance protection for Club projects.6) Assists the Secretary and Treasurer with their duties.7) Arranges for an audit of the Club’s financial records.8) Ensures the monthly financial reports are presentedto the Club and Board of Directors.9) Holds meetings to review/advise on the Club’s financial matters As mentioned previously, many Clubs (especially smaller Clubs), operatewithout a formal Finance Committee, i.e., the Treasurer is the FinanceCommittee. In larger, more active Clubs, a Finance Committee is necessaryto assist the Treasurer to handle the high volume of financial matters of theClub.49

The Lions Emblem, Colors, Motto, & MissionThe current Lion emblem was adopted at the 1919 InternationalConvention. Today, Lions throughout the world are recognized by it.It consists of a gold letter “L” on a circular purple field. Borderingthis is a circular gold area with two Lions profiles facing in oppositedirections from the center. The word “Lions” appears at the top and„International‟ at the bottom. The Lions face both past and future— showing both pride of heritage and confidence in the future.The official motto of the Association is simply “We Serve.” Theofficial slogan is Liberty, Intelligence, and Our Nations Safety. TheAssociation‟s colors are purple and gold, which were chosen whenLCI was founded in 1917. Purple, which represents loyalty tocountry, friends, one‟s self, and the integrity of mind and heart, isthe color of strength, courage, and dedication to a cause. Goldsymbolizes sincerity of purpose, liberality in judgment, purity inlife, generosity in mind and heart, and commitment to mankind.Mission: To create and foster a spirit ofunderstanding among all people for humanitarianneeds by providing voluntary services throughcommunity involvement and international cooperation.50

Lions Objects TO CREATE and foster a spirit of understanding among peoples of the world. TO PROMOTE the principles of good government and good citizenship. TO TAKE an active interest in the civic, cultural, social, and moral welfare of thecommunity. TO UNITE the Clubs in the bonds of friendship, good fellowship, and mutualunderstanding. TO PROVIDE a forum for the open discussion of all matters of public interest;provided, however, that partisan politics and sectarian religion shall not bedebated by Club members. TO ENCOURAGE service-minded people to serve their community withoutpersonal financial reward, and to encourage efficiency and promote high ethicalstandards in commerce, industry, professions, public works, and privateendeavors.Lions Code of Ethics TO SHOW my faith in the worthiness of my vocation by industrious applicationto the end that I may merit a reputation for quality of service. TO SEEK success and to demand all fair remuneration or profit as my just due,but to accept no profit or success at the price of my own self-respect lost becauseof unfair advantages taken or because of questionable acts on my part. TO REMEMBER that in building up my business, it is not necessary to teardown another’s; to be loyal to my clients or customers and true to myself. WHENEVER a doubt arises as to the right or ethics of my position or actiontowards others, to resolve such doubt against myself. TO HOLD friendship as an end and not a means. To hold that true friendshipexists not on account of the service performed by one toanother, but that true friendship demands nothing but accepts service in the spirit inwhich it is given. ALWAYS to bear in mind my obligations as a citizen to my nation, my state, andmy community, and to give them my unswerving loyalty in word, act, and deed. Togive them freely of my time, labor, and means. TO AID others by giving my sympathy to those in distress, my aid to the weak,and my substance to the needy. TO BE CAREFUL with my criticism and liberal with my praise; to build up andnot destroy.51

Lions Club Secretary/Treasurer Handbook - Nmlions.org

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