The BUSINESS PRACTICES COMMITTEE shall devise methods and procedures to assist the Nevada Lodges with any business practice issues. This wwould include all accounting questions, payroll questions, tax reporting questions and any other areeas that relate to business practices. Lodge may also require assistance in computing and controlling cost of sales in their club operations, and correctly accounting for Restricted Funds. We stand ready to assist in all those areas. All inquiries are confidential. We will not share your information or questions.

In addition, this committee hopes, with the approval of the NSEA leadership, to offer you a question and answer seminar at the November Mid-Term and April State Conventions. This would be a place you can come and ask your questions, and hopefully, come away with some helpful answers. We will attempt to answer any and all questions of general interest, time permitting, and will make ourselves available after this session to answer more specific questions.

Bill Wiseman
NSEA Business Practices Chair


State Chairperson William Wiseman, PDD, DL, PSP Henderson/Green Valley Lodge #2802
District Chairperson North Don Langshaw (Auditor to the DDGER) Reno Lodge #597
District Chairperson South Jack Eslinger, PER (Auditor to the DDGER) Las Vegas Lodge #1468

Click this link to the Auditing and Accounting page for the latest documents and forms available for download. You must be logged in to the National Elks Website to access these documents. If you are not yet registered at elks.org, please click this link to do so.

Grand Lodge Accident Prevention "Information" Newsletter

The Accident Prevention "Information" Newsletters are published quarterly by the Grand Lodge Insurance Department (Brian P. O'Neill, Director and Linda Wallack, Assistant). You are encouraged to read each of the Newsletters as they contain very useful information. Click date to view or download a copy of each Bulletin.

Spring 2022

Spring 2021

Spring 2020

Spring 2019

Spring 2018

Spring 2017

Spring 2016

Spring 2015

Spring 2014

Spring 2013
Summer 2022

Summer 2021

Summer 2020

Summer 2019

Summer 2018

Summer 2017

Summer 2016

Summer 2015

Summer 2014

Summer 2013
Fall 2022

Fall 2021

Fall 2020

Fall 2019

Fall 2018

Fall 2017

Fall 2016

Fall 2015

Fall 2014

Fall 2013
Winter 2022

Winter 2021

Winter 2020

Winter 2019

Winter 2018

Winter 2017

Winter 2016

Winter 2015

Winter 2014

Winter 2013

Unrelated Business Income

What is Unrelated Business Income? The following three documents should more clearly define Unrelated Business and how is to be report in the Lodges annual 990/990T Federal Tax fillings with the Internal Revenue Service. Pay close attention to the information contained with-in these documents as this one of the first places the IRS will look at in case your lodge is auditied.

irs_logo Accounting Consultants Unrelated Business Income (PGER John Amen)
Exclusion of Rent from Real Property from UBI (IRS)
Rents from Personal Property - Mixed Lease (IRS)

Volunteers and Compensation

What is Considered a "Tipped Employee"? Under the Fair Labor Standards Act (FLSA), a 'tipped employee' is someone in an occupation in which he or she customarily and regularly receives more than $30 per month in tips. An employer of a tipped employee is only required to pay $2.13 per hour in direct wages if that amount, combined with the tips received, equals the federal minimum wage. Many states, however, require higher direct wage amounts for tipped employees. Nevada minimun wage for tipped employees without health insurance benfits is $8.25 per hour.

usdol-seal Employment Law Handbook - Nevada Employment and Labor Laws
Employment Law Handbook - Federal Employment and Labor Laws
Nevada Department of Bussiness and Industry - Office of the Labor Commissioner
Fact Sheet #15: Tipped Employees Under the Fair Labor Standards Act (FLSA)
Fact Sheet #15A: Ownership of Tips Under the Fair Labor Standards Act (FLSA)

Nevada State Law Controlling the Purchase of Alcohalic Beverages for sale in the Lodge

NRS 369.487 Retailers to purchase liquor only from state-licensed wholesalers; exceptions. Except as otherwise provided in NRS 369.4865 and 597.240, no retailer or retail liquor dealer may purchase any liquor from other than a state-licensed wholesaler.
[Part 17:160:1935; A 1945, 371; 1943 NCL § 3690.17]—(NRS A 1991, 109; 2001 Special Session, 165)

NRS 369.488 Sources for purchase of liquor by retailer.
1. Except as otherwise provided in NRS 369.4865, a retailer may purchase liquor only from:
(a) The importer designated by the supplier pursuant to NRS 369.386 to import that liquor if that importer is also a wholesaler; or
(b) A wholesaler who purchased liquor from the importer designated by the supplier pursuant to NRS 369.386 to import that liquor.
2. As used in this section, "supplier" means the brewer, distiller, manufacturer, producer, vintner or bottler of liquor, or his or her designated agent.
(Added to NRS by 1999, 2104; A 2001 Special Session, 165; 2003, 972) nvseal

Alcohol Control Techniques
Nevada Alcoholic Beverage Control