Annie Foster Courtney, P.E.
WSP | Parsons Brinckerhoff
405 Howard Street, Suite 500, San Francisco, CA 94114
Ph:(415) 402-2248

Welcome 2016-2017 Treasurers!

Hello! I'm so happy to be serving as your Region X Treasurer for 2015-2016. Here's a few lists of key items for anyone who may be visiting this page. Please don't hesitate to call or email me if you have any questions.
-Annie Foster Courtney

Travel Reimbursement
For reimbursement of an expense that should be paid for by the region (refer to Expense Reimbursement Policy) please email a summary of expenses, receipts, and your address (for the check) to The request must be sent within 30 days from the date of the expense incurrence. 90 days is the absolute cutoff, if there are extenuating circumstances. Please allow a week for response, and if you haven't heard from me by then, feel free to email, call, and do whatever you want to get my attention!

Chapter Treasury
These are the key dates for Chapter Treasurers (and other Chapter Board Members) to keep in mind:

  • ASAP - take five minutes to read these key sections of the Manual for Chapter Operations (MCO)
    • Chapter 4 - Finances
    • Appendix 1D - Recommended Treasurer Timeline and Duties
  • July 1, 2016 - Year-End Activities:
    • Close out the 2015-16 fiscal year books.
    • If you haven't already, establish an audit committee and get your books audited. Per Section of the Manual for Chapter Operations (MCO), the Auditing Committee shall consist of three (3) members, none of whom shall be members of the Board of Governors, and shall elect its own chair. Audits should be submitted to the Regional Treasurer and DRC by September 30th, 2016 (email; The audit must be completed before you file taxes!
    • Coordinate with banks, investment firms, etc. to update their records and signature sheets with the new treasurer and applicable board members. Remember that there should always be more than one person with account responsibility and signing permissions.
    • Establish a budget for 2016-17. Don't forget to include the regional dues that must be paid to Region X by January 30th. Final amount will be confirmed at the August CRC, but the 2015-16 amount was $10 per area assigned member.
  • August 13, 2016 - Come to the Treasurer's workshop at CRC!
  • September 30, 2016 - Final day to submit your audit reports to the Regional Treasurer and DRC (email; Refer to MCO Appendix 1C for a sample letter. Technically, this should have been done within the month of July, but we realize many treasurers may not know about the requirements until after the CRC.
  • November 15, 2016 - Deadline for filing:
    • Federal Tax Returns
    • State Tax Returns (for applicable states)
    • State forms/fees for verification of non-profit status (for applicable states)

    Please submit a copy of these items to
  • January 30, 2017 - Deadline for paying regional dues. Please send check, made out to "ASHRAE Region X" to Annie Foster Courtney at the address listed in the upper-right corner of this page. Final amount will be confirmed at the August CRC, but the 2015-16 amount was $10 per area assigned member.
  • Spring 2017 - Register your Chapter Treasurer for the August 2017 CRC!
  • April 2017 - Get a head start on establishing your Audit Committee (refer to the July 1 notes above).
  • June 30, 2017 - Final day of 2016-2017 ASHRAE Year. Time to close-out the books.

Additional Tax Info (extracted from MCO Appendix 4B)
Refer to the IRS website at or your chapter's CPA for full details about filing federal taxes.

General US Federal Tax Filing Requirements for Chapters:

  • Each chapter must file Form 990-N, Form 990 EZ or Form 990, depending on the amount of the chapter's gross receipts and/or total assets. The dollar amount limits for each form are subject to change each year. Check the IRS website or the chapter's CPA for the latest information.
  • Private foundations must file Form 990-PF.
  • The filing date for Chapters on a July 1 - June 30 tax year is November 15.

Key Definitions:

  • Gross Receipts: The gross amount received by the organization during its annual accounting period from all sources without reduction for any costs or expenses including the costs of goods or assets sold; cost of operation, expenses of earning, or collecting such amounts. Gross receipts include, but are not limited to, the gross amount received from contributions, gifts, grants and similar amounts; the gross amount received as dues or assessments from chapter members or affiliate organizations; the gross sales or receipts from business activities (whether or not it relates to your exempt purpose); the gross amount received from the sale of assets; and, the gross amount received as investment income.
  • Unrelated Business Income: Income received from a trade or business which is regularly carried on by the organization and is not substantially related to the performance by the organization of its exempt purpose or function except that the organization needs the profits derived from this activity. Examples of income from business unrelated to the chapter's exempt purpose include, but are not limited to, receipt of fees from member advertising in the chapter newsletter or proceeds of sale of items unrelated to ASHRAE business.