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Controller: "The chief accounting officer of a business or an enterprise." Certainly an Amateur Radio oriented organization the size of ARRL need the services of accountants as well as engineers, writers, artists and a host of other talents. But what do they actually do in a controller's office? They take real good care of your money--that's what.
 Chief Financial Officer Shelley, N1VXY, oversees the operation of the Controller's Department. [ARRL Photos] |
The daily business of ARRL is service to its members. Membership dues, publication sales, advertising revenues and other sources of revenue such as investment income, examination fees and contributions help pay for this service. The Controller's Department is responsible for accounting for this income and then also accounting for each dollar expended. Chief Financial Officer Barry Shelley, N1VXY, reports his findings to Chief Executive Officer David Sumner, K1ZZ, and to the Administration and Finance Committee of the ARRL Board of Directors.
To appreciate the importance of the work of the Controller's Department it may be instructive to know how much money they are responsible for. The 1988 ARRL Financial Statement--found in the ARRL Annual Report for that year--showed total assets of $9.1 million and total revenue of $8.7 million. For the fiscal year 2000, assets stood at $17 million and total revenue was $13.3 million.
All the League's daily accounting/reporting functions are performed in The Controller's Department. That includes accounts payable and receivable, billing, payroll and other financial reports. Also, all incoming mail to HQ is opened, processed and distributed from this point, as much of the mail contains moneys for membership, QST advertising sales, book sales, DXCC/QSL fees and other revenue. A staff of five processes 15,000 transactions per month on average.
 Controller Campanello is busy preparing for the annual audit of the League. It must be completed in time for inclusion in the ARRL Annual Report. |
Controller LouAnn Campanello oversees the preparation of the League's annual financial report, the monthly financial report to the Board of Directors and monthly internal reports to department managers. In addition, she assists with the preparation of the League's annual budget. She prepares Federal and State tax returns for the League and The ARRL Foundation and does the pension plan accounting and filings. LouAnn deals with external auditors and handles accounting for Development, money gifts, grants and other receipts.
Accounts Receivable Clerk Ann Marie Pinto (a 28-year employee), not surprisingly, is responsible for accounts-receivable and billing. She collects money received from advertisers, dealers, lobby sales and telephone credit card sales. She's also responsible for maintaining good relations with our commercial accounts. Ann Marie also does inventory accounting to support the Circulation and Marketing departments.
Payables and Payroll Clerk Karen Isakson has responsibilities that are, in a way, the inverse of Ann Marie's. Karen is responsible for paying out money and managing petty cash. ARRL is careful to take advantage of discounts offered for prompt payments. In return ARRL enjoys a good reputation with suppliers. Karen also handles wire transfers. In Karen's other role as Payroll clerk she processes employee timecards, sick leave and vacation time, and distributes employee paychecks. The latter activity assures Karen of a warm reception when she appears on payday.
Incoming Mail Supervisor Maryann Macdonald (a 25-year employee) and Janice Wytas are responsible for all incoming mail and the daily deposits of moneys received. In the case of certified or registered mail, the letters are also logged in. All revenues are deposited daily. The clerks also process credit card transactions, lobby sales, Web purchases, telephone orders, membership dues, DXCC fees and Continuing Education Courses registration fees.
ARRL accounting systems have kept pace with the growth of the organization. The first computer system used in the Controller's Department was a Honeywell system, installed about 1978. Twelve years later an IBM System 38 replaced the Honeywell. Our present system uses PCs connected to a central server that also connects with other departments. Thanks to the benefits of automation, the Controller's Department is able to offer expanded accounting services with no increase in staff. A new system, integrating accounting with all Headquarters departments will replace the present system later this year. A subsequent article in this series will describe the entire range of computers used at headquarters and the people who run the Information Services Department.
Members may be interested to know that ARRL has been a non-profit organization for more than 70 years. ARRL was given that status under provisions of (then) section 103(6) in December 1931. In fact, the tax ID number--06-6000004--assigned to ARRL is very nearly the first number ever issued by IRS to a non-profit organization.
Rules have
changed substantially since that time. ARRL is now a non-profit 501(c)(3)
organization and its membership has increased substantially, but its goal has
remained the same--to be of service to its members.
