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MESSAGE FROM THE PRESIDENT Casey Garten
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IN THIS ISSUE: YOUR NSAC:
► President’s Message ► National Director’s Message ► 2008 Far Western Chapter
Annual Meeting
Latest Updates
Tentative Program
► 2008 FWC Annual Meeting Forms
Meeting Registration
Hotel and Golf
Early Bird Prizes ► New Member Enrollment
Application
NATIONAL OFFICE:
Kimberly Fantaci Executive Director 136 South Keowee Street Dayton, Ohio 45402
Phone: 937-222-6707 Fax: 937-222-5794
Website: www.nsacoop.org
E-Mail: [email protected]
When Will We See You Again? Hopefully on May 21 in South Lake Tahoe as we begin our 2008 Annual Meeting. This event is your NSAC group’s keynote event of the year, and it is designed to provide you with two important benefits: Education and Networking. The program is designed to provide up to 12 CEUs of education, with topics relevant to our work with cooperatives. In addition, a golf event, hospitality reception, program breaks, and meals provide all of us good opportunity to network with other members and other cooperatives. And once again, you won’t want to be out of the room when your name could be drawn for an “early bird” or “late bird” prize provided by one of the chapter’s many sponsors. The program and tax committees are putting together another quality program. If you want to hear about how your cooperative can manage the volatile cost of energy, how CFOs measure company performance, or how cooperatives address needed changes in their capital structure, then this meeting is for you. If you need a refresher on State tax issues, FIN 48, 1099-PATR practices, or IRS preparer penalties, you will find the program of benefit. In addition, if you or someone you know would benefit from Dan Nutley’s informative and entertaining education program on understanding cooperatives and on pool accounting, then the education program is just the ticket. As you can see, there is something for all of us and our co-workers on the program. There will also be an entertaining presentation on surviving and succeeding in a Tahoe casino. More information about the meeting is included in this newsletter. If you know of other people within your organization that would benefit from the event, please pass along this newsletter to them so that they too can join us in South Lake Tahoe. Thank you for being a member of NSAC, and we look forward to seeing you in South Lake Tahoe in May.
SAVE THE DATE!
2008 Annual Convention and Tax Seminar
St. Louis, Missouri August 4 – 6, 2008
NSAC provides accounting, tax and business education uniquely tailored to cooperatives. In addition to Accounting and auditing seminars presented by the chapters and technical sessions offered at NSAC’s annual meeting and at chapter meetings, NSAC presents group-live webinars which qualify for CPE credit. These seminars allow participants to remain in their offices and eliminate the cost and inconvenience of travel time, thus allowing every NSAC member to attend. This year the following seminars are offered. Additional seminars may be added. Watch the NSAC website for details.
Upcoming Seminars
► May 1, 2008 – “What You Need to Know About 409A – Non-Qualified Deferred Compen-sation – Final Regulations”
► July 10, 2008 – “Coop Generally Accepted Accounting Practices Issues”
For additional information and to register, go to the member services tab
on www.nsacoop.org
All sessions will last one hour and will start at 11:00 a.m. Eastern Time / 10:00 a.m. CT / 9:00 a.m. MT / 8:00a.m. PT. A separate Internet connection and telephone line will be required. The workshops will be interactive with participants able to speak to the instructor or each other. These classes are eligible for 1 CPE credit hour per session. There is no advance preparation or prerequisites necessary for any session offered unless specified within that particular topic.
Fast|Convenient|Easy|Affordable
Arizona | California | Hawaii | Nevada | Utah
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Arizona | California | Hawaii | Nevada | Utah
National Director’s Report By Richard French
Your National Board of Directors held its mid-year meeting in Orlando on January 26
th in conjunction with
the NCFC annual meeting. Although we only met for one day, a multitude of subjects were addressed. Starting with Membership, I am pleased to report that overall membership remained stable for the year. Total membership currently stands at 1,470, which represents no change from December 2006. However, one chapter did request that it be allowed to merge. The Board approved the Mid-Central Chapter’s request to merge with the Mississippi Valley Chapter. Turning to Financial Matters, 2007 Operating Results reflect net income of $76,289, including $48,809 of income from investments. In turn, member equity as of December 31, 2007 stood at $883,073. Looking ahead, the Board approved a 2008 Operating Budget which anticipates an overall loss of approximately $55,000. In light of the recent declines in the financial markets, the Board has conservatively provided for an investment loss of $16,000 for the upcoming year. In addition, numbers for the upcoming year reflect a full year of expenses related to the recently created position of Director of Education. In the short time since he assumed the position of Director of Education, Don Frederick has been heavily engaged in value-added activities. For example, Don is updating all four modules of “Introduction to Cooperatives” basic course. He is also exploring web-based chapter officer training as well as the develop-ment of new CLN (cooperative learning network) sessions.
Submit an article for the next edition of the Newsletter and receive a gift box filled
with delicious Sunkist Fruit Gems!
Submissions should be sent to: [email protected]
A proposal by the Chapter Development Committee calling for significant changes to the Silver Star Program was approved by the Board. Under the revised program, the focus will be on three primary areas: Membership Training, Education & Development; Networking & Communication, and National Level Participation. Points will be awarded for such things as CLN participation, attendance at annual meetings (both Chapter and National), and chapter newsletters. The Chapter Structure Committee, chaired by Greg Taylor, reported that it plans to explore the feasibility of bringing in new members by reaching out to other cooperative groups such as hardware, credit unions and housing. Also being considered is whether it would make sense for local chapters to form industry-specific sub-groups. I would be remiss if I did not mention the 2008 National Meeting. The Convention Planning Committee is working diligently toward making the upcoming “Saint Louis” experience both educational and entertaining. The meeting will take place August 3–6, so please mark your calendars! I appreciate the opportunity to serve you, together with Ana Spyres, as one of your two National Directors. As always, please feel free to contact me either by email at [email protected] or by phone at 818-379-7411.
NSAC’s
Mission Statement
To be the acknowledged leader in:
► Providing accounting, tax and business education uniquely tailored to cooperatives;
► Providing networking and professional development opportunities for our membership; and
► Supporting cooperative business interests in standard setting processes enabling our membership to effectively serve cooperatives.
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Arizona | California | Hawaii | Nevada | Utah
2008 NSAC Far Western Chapter
Annual Meeting
May 21 – 23, 2008 Embassy Suites, South Lake Tahoe, CA
This just in…
The reservation deadline for Embassy Suites has
been extended! Here’s the link to make it ultra easy! http://embassysuites.hilton.com/en/es/groups/personalized/TAHCAES-NSA-20080521/index.jhtml
Register for the General Program at the Early Bird rate!! This special rate deadline has been extended to all participants. Registration forms are attached.
Sign up today for the GOLF Tournament on May 21 at the fabulous Edgewood-Tahoe Golf Course.
Early Bird Prize Donations - Donations must be received by May 9th, 2008
Tuesday’s General Program includes a special presentation by John Johnson, CEO of 60 Minute Strategic Plan. Don’t miss it! Learn how to create a strategic plan on the subject of your choosing. Will the issue…
o Be an obstacle to, or opportunity for, growth o Impact the company if resolved o Create a customer benefit o Improve competitiveness o Require extra effort…
YOU HAVE THE POWER TO IMPLEMENT THE SOLUTION!
Meet one of your featured speakers…
Thursday, May 22, 2008 GENERAL PROGRAM
“60 MINUTE STRATEGIC PLAN” John E. Johnson, CEO, is the creator of the 60 Minute Strategic Plan process, has been professionally associated with strategic planning for 48 years. On graduating from University of Western Ontario (Canada’s Harvard Business School), Johnson was recruited by Unilever, the world leader in consumer packaged goods, where he was Brand Manager responsible for planning and nationally marketing world famous brands such as Dove, Lux Toilet Soap, Lifebuoy, and Sunlight. After eight years at Unilever, Johnson was recruited for Levi Strauss & Co. in San Francisco, where for 20 years he managed the advertising and marketing activity, on behalf of Foote, Cone & Belding, for all of Levi’s U.S. apparel brands. Thereafter, for the next 14 years Johnson functioned as a chairman facilitator for Vistage International (The Executive Committee renamed), an organization comprised of 13,000 CEOs in 15 countries. Additionally, Johnson has been a strategic management consultant and speaker helping CEOs and their management teams for over 20 years.
Did you know...
YOU can earn not IX, not X, but XI CPE’s for
the General Program!
Edgewood-Tahoe Golf Course Clubhouse
EMBASSY SUITES
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Arizona | California | Hawaii | Nevada | Utah
Darrell Carlis Boos & Associates
Geoff Chinnock Morrison Consulting, LLC
Stella Chu KPMG
Chris Coldiron, CPA Moss Adams LLP
Zoraida Condoretti Paramount Farms, Inc.
Dan Doyland Valley Fig Growers
Meghan Getz KPMG LLP
Chelsea Hall KPMG
Katy Hall, CPA Moss Adams LLP
Carrie Hamdan Sunkist Growers, Inc.
Mark Hocking United Dairymen of Arizona
Pete Huffine CoBank
Sandy Jones Blue Diamond Growers
Dmitriy Kustov Kustov & Associates, Inc.
John Lerias GYL Decauwer LLP
Chip Lightfoot PricewaterhouseCoopers LLP
Toni Porter, CPA, MST, AEP Baker, Peterson & Franklin, CPA, LLP
Zeb Rocha Moss Adams LLP
Pantipa Sarai Paramount Farms Inc.
Thomas Sorrells Mesa Business Service, Inc.
Katie Spaulding Klink Citrus Association
Terra Van Zant KPMG
Derek Williams, CPA GYL Decauwer LLP
Debi Wilson Saticoy Lemon
Far Western Chapter
Total Members
as of April 30, 2008:
WAY TO GROW!
MEMBERSHIP
Do you know someone who might benefit from NSAC membership? Someone who could use:
► Continuing education? ► Basic cooperative education? ► Conferences and networking? ► Quarterly cooperative news?
Contact Ana Spyres Vice President and CFO
Sunsweet Growers 901 North Walton Avenue
Yuba City, CA 95993 (530) 822-2806
NEW - PODCASTS
The National Society of Accountants for Cooperatives is pleased to be able to offer PODcasts from the Cooperative Learning Network to members of the Association at a nominal fee. Please note that a PODcast contains a .pdf file of the presenter’s presentation as well as a .wav file of the audio portion of the cast. Order PODcasts now at www.nsacoop.org
Don’t Leave Us in the Dark
If you are moving, changing jobs, or email addresses, please notify
the NSAC National Office at [email protected]
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Arizona | California | Hawaii | Nevada | Utah
Chapter Officers
President Casey Garten
Senior Relationship Manager Bank of the West
601 J Street, Suite 203 Sacramento, CA 95814
(916) 492-5854 [email protected]
Vice President Roger Coutts
Moss Adams LLP 3121 W March Lane, Suite 100
Stockton, CA 95219 (209) 955-6122
Secretary-Treasurer Cindy Holland Vice President Comerica Bank
455 Capitol Mall, Suite 400 Sacramento, CA 95814
(916) 491-1305 [email protected]
Assistant Secretary-Treasurer Allen C. Ludlow, CPA
Accounting Plus 1845 South 140 East
Orem, UT 84058-7831 (801) 222-0164
Past President Brent Morrison
Morrison Consulting, LLC P.O. Box 876
Durham, CA 95938 (530) 893-4764
Directors/ Committee
Chairs:
Tax – Don Butwill Silver Star – Casey Garten
Newsletter – John Striff Mentor Program – Ana Spyres
Education – Dan Nutley Keith Hesterberg
Program Chair – Roger Coutts Membership – Ana Spyres Early Bird – Cindy Holland
2008 Time & Place – Allen Ludlow Publicity Printing & Registration – Kathleen Block
Nola Harp
National Directors
Richard G. French Vice President, Finance and CFO
Sunkist Growers, Inc. 14130 Riverside Drive
Sherman Oaks, CA 91423 (818) 379-7411
Ana Spyres Vice President and CFO
Sunsweet Growers 901 North Walton Avenue
Yuba City, CA 95993 (530) 822-2806
136 South Keowee Street Dayton, OH 45402 (937) 222-6707 Phone (937) 222-5794 Fax
The NSAC Board of Directors has approved a policy to permit approved organizations to present graphics, text, and/or artwork promoting their businesses in
The Cooperative Accountant and certain other publications. In exchange, these organizations are asked to support NSAC as follows:
One-half page presentation in each of four consecutive quarterly issues of The
Cooperative Accountant, as well as the Membership Directory & Resource Guide - $1,000
Full page presentation in each of four consecutive quarterly issues of The Cooperative Accountant, as well as the Membership Directory & Resource Guide - $2,000
Far Western Chapter
52nd Annual Meeting Embassy Suites – South Lake Tahoe, CA
May 21 – 23, 2008 Registration Form
Name:________________________________________Company:___________________________________________
Business Address: ____________________________________ Business Phone: ( ) _____________________ City: ___________________________________________ State: ______________ Zip: _______________________
E-Mail Address: ___________________________________________________________________________________
Spouse or Guest Attending ($60 Extra Fee) Name: _______________________________________
Children Attending Name: _______________________________________ The Cooperative Accounting & Tax Education Course is a separate course from the Annual Meeting. The Course will begin Wednesday 1pm and finish at Thursday 12pm. The Annual Meeting fee covers the registrant only. Spouse OR one guest is $60. ADDITIONAL guests and children require ADDITIONAL fees as shown. If you plan to participate in the golf tournament, the fee for this event should be submitted with this registration form.
Early Late Reg By Reg After Total
COOPERATIVE ACCOUNTING & TAX EDUCATION COURSE 4/16/08 4/16/08 Fees Education Course Only (Wednesday 1pm to Thursday 12pm) $275 $275 $_______ Spouse Fee (If attending events) $60 $60 $_______ Educ Course & Annual Mtg (Wednesday 1pm to Friday 2pm) $375 $425 $_______ Spouse Fee (If attending events) $60 $60 $_______ GENERAL REGISTRATION – ANNUAL MEETING ONLY Member (Wednesday evening to Friday 2pm) $300 $350 $_______ Spouse Fee (If attending events) $60 $60 $_______ Non-Member (1) (Wednesday evening to Friday 2pm) $360 $410 $_______ Spouse Fee (If attending events) $60 $60 $_______
Number of
CHILDREN / ADDITIONAL GUESTS (Non Spouse) Attendees Annual Banquet (Thursday Evening) $60 $60 $_______ Ending Luncheon (Friday Lunch) $30 $30 $_______ GOLF Note: Golf will start Wednesday morning, first tee time is 11:30 AM $50 $50 $_______ (11 AM check in)
TOTAL FEES (2) $_______ (1) $60 of this fee can be applied towards 2008 NSAC membership dues if membership form is filled out and turned in. (2) Refundable only if Allen C. Ludlow (801) 222-0164 is contacted TEN DAYS prior to the meeting.
Send Form & Check To Make all Checks Payable to: NSAC - Far Western Chapter Mail Form & Check to: Allen C. Ludlow, 1845 South 140 East, Orem, UT 84058-7831
***********************ATTENDANCE DATA*********************** It is very important that you also provide us with the following information
Number of People Attending President's Hospitality (Wednesday Evening) ______ Annual Banquet (Thursday Evening) ______ Ending Luncheon (Friday) ______
NSAC Far West Chapter May 21-23, 2008 Annual Meeting
Embassy Suites Lake Tahoe - Hotel & Ski Resort 4130 Lake Tahoe Boulevard,
South Lake Tahoe, California, United States 96150
Tel: 1-530-544-5400 Fax: 1-530-544-4900
…The Embassy Suites is the only Four Diamond AAA rated, full service, upscale, all-suite resort hotel in the
heart of South Lake Tahoe, CA
Make your reservation online at http://embassysuites.hilton.com/en/es/groups/personalized/TAHCAES-NSA-20080521/index.jhtml
Hotel Website: www.embassytahoe.com
Reservations must be made by April 22, 2008
GROUP NAME –– “National Society Accountants for Cooperatives - Far Western Chapter
Guests of Embassy Suites Lake Tahoe - Hotel & Ski Resort enjoy a complimentary cooked-to-order breakfast as well a nightly evening Manager's Reception.
Directions to Hotel
FROM RENO - Take US-395 S for 33.7 miles. Turn right onto US-50 W. Continue for 22.1 miles.
FROM SAC - Take US-50 E for 99.5 miles. Turn right onto Lake Tahoe Boulevard. Continue for 4.9
miles.
Room Rates King $149.00/night
NSAC Far West Chapter May 21-23, 2008 Annual Meeting
REGISTER BEFORE MAY 1
May 21, 2008 11AM
http://www.laketahoegc.com/
Lake Tahoe Golf Course
2500 Emerald Bay Rd.
South Lake Tahoe, CA 96150
Sponsored by:
PLEASE REMIT PAYMENT AND REGISTRATION FORM TO ALLEN LUDLOW
NSAC FAR WESTERN CHAPTER ANNUAL MEETING –
GOLF REGISTRATION
Name Organization Phone Handicap
Are you putting together a foursome? Please include information for all members of your group.
Member ID: New Member Enrollment Application
Please complete both sides. National Society of Accountants for Cooperatives
136 South Keowee Street * Dayton, OH 45402 Phone: 937.222.6707 * Fax: 937.222.5794
[email protected] * www.nsacoop.org * www.nsac.coop
Name (First/Middle/Last):
Salutation (name you prefer to be called by if different from above):
I was referred to NSAC by (member name)
Chapter(s) I want to join (refer to next page):
I prefer correspondence to go to my: □ Firm Address □ Home Address Are you a former member of NSAC? □ Yes □ No
Company Information:
Job Title
Firm Name
Mailing Address, City, State, Zip, Country:
Package Address (Street, City, State, Zip) for FEDEX, UPS, etc. if different from above address:
Work Phone + extension: Fax: Toll free number:
Email: Web:
CEO or General Manager’s Name:
Home Information: We do not give this information to other members or to non-members without your permission. We need this information in case we are unable to reach you at your firm or you leave your form and we can’t get a forwarding address from them. It will not be accessible to others on the website unless it is the only address you give us or it is your preferred address for mailings.
Home Address:
Home Phone: Cell Phone: Email:
Professional Information Are you a CPA? Yes No
Number of years in a cooperative activity or providing professional support to a cooperative activity:
Other relevant professional certifications:
Demographic Information (optional) Birth date: Male Female
Name of School City/State Degree and Year
1.
2. Each application MUST be accompanied by a check or charge for both (1) national and (2) chapter1 dues. Dues are non-refundable.
1Retired members are not required to pay chapter dues.
Check enclosed $ Charge $ to my: Visa MasterCard AMEX
Card #: Exp: Cardholder Signature:
Print name on credit card
Credit card billing address: □ Firm Address □ Home Address Other:
Signature: Date:
Approval of this application is subject to final endorsement by the Executive Board.
Membership Types
All memberships are individual memberships and are not transferable.
REGULAR: To be eligible for regular membership, an individual shall be employed by or affiliated with a cooperative association, be engaged in providing professional services for cooperatives, or shall otherwise be engaged in the furtherance of cooperative principles. The national annual membership service fee is $150.00 and covers 1 year of membership from the date enrolled. NSAC membership dues must include payment of national membership service fees plus applicable chapter dues (listed below).
RETIRED: To be eligible for retired membership, an individual must have a minimum of five years active membership in good standing, have reached age 55, and be retired from active business under provisions of a formal retirement plan or through amicable arrangement with his or her employer which results in a complete serverance or material reduction in compensation, or have retired because of permanent disability. The national membership service fee is $50; there are no chapter dues required.
CHAPTER MEMBERSHIP AND DUES Chapter membership is required as a condition of membership in NSAC. Twelve chapters have been organized using state boundaries as set forth below. Members usually affiliate with the chapter covering the state in which they live or work. However, NSAC recognizes that for professional, geographic or other reasons members may prefer to affiliate with a different chapter or with more than one chapter.
Dues are assessed on the basis of all chapters chosen. Please designate on page 1 the chapter(s) in which you want to hold membership. If no choice is made, a chapter assignment will be made based on address. If joining more than one chapter, the first chapter listed on page 1 will be considered your primary chapter for voting purposes.
CHAPTERS AND CHAPTER DUES Capitol (DC, DE, MD, PA, PR, VA, WV) $ 20
Electric Cooperative (nation-wide) $ 25
Far Western (AZ, CA, HI, NV, UT) $ 20
Great Lakes (MI, WI) $ 10
Mid-Central (IN, KY, OH, TN) $ 5
Mid-West (CO, KS, NE, NM, OK) $ 10
Mississippi Valley (AR, IA, IL, MO, MS) $ 10
North Central (MN, ND, SD) $ 10
Northeast (CT, MA, ME, NH, NJ, NY, RI, VT) $ 10
Pacific Northwest (AK, ID, MT, OR, WA, WY) $ 20
South Atlantic (AL, FL, GA, NC, SC) $ 30
Texas (LA, TX) $ 10
OCCUPATIONS (check the box which applies)
If ‘Other,’ please specify your occupation.
� Accountant or Auditor - General � Accountant – Tax � Association Management � Attorney � Bookkeeper � CEO/COO � CFO/Treasurer/Controller � Consultant � Educator � Financial Officer or Advisor � Information Technology � Management � Marketing � Other: � Retired
CO-OP TYPE (Check the box which applies; if not a cooperative, check the last box.) � Agricultural Marketing � Banking/Financial
Services � Distribution/Logistics � Education/Childcare � Energy, Electric
Distribution � Energy, Electric Power
Supply
� Energy, State-Wide Associations
� Energy, Other: ___________________ � Farm Supplies &
Services � Grocery, Retail or
Wholesale � Franchise
� Funeral & Memorial Societies
� Hardware/Lumber � Healthcare � Housing & Related
Industries � Information Technology � Insurance � Marketing, Other: ___________________
� Purchasing, Other: ___________________� Service, Other: ___________________� Telephone &
Communication � Transportation � Other: ___________________ � Not a cooperative
WHERE ARE YOUR FIRM’S CUSTOMERS? Local (county and/or surrounding counties) Regional (state and/or surrounding states)
Nationwide International
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