The Per Capita report is sent out when Per Capita Tax is due on your members. Each per capita year begins November 1st and the first half end April 30th. The second half begins May 1st and ends October 31st. Each lodge is sent the per capita report at the first of the year. If the lodge chooses to pay the entire year, no second half form is sent. If a lodge chooses to only pay the first half of the year, then a second notice is sent out prior to the start of the second half.

The report starts off advising what period this report is for. The state, lodge name, and lodge number are also completed.

The next area is the total number of members that are listed on the National Roster, followed by the Total Number of members that your lodge paid per capita on. This should agree with the total number of members on the National Roster but it doesn't always. This is the last part of the form that is already filled in when you get it.

There are 4 ways to lose members. 1.) They transfer to another lodge. 2.)They die. 3.) They resign from the FOP**. 4.)They are suspended by you for non payment of their dues.

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** Resigning from the FOP is different from resigning/being fired/retiring from the department. When a member retires from the department most lodges allow that person to remain a member in the lodge.

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Enter the number of each type of loss that you are currently reporting. You should also complete a Loss form. If for example you reported the death of two members about 2 weeks ago and now you get the form today;DO NOT REPORT THOSE TWO MEMBERS AGAIN.

Enter the Total Loss of Membership in the space provided. Subtract that number from the number shown that you last paid per capita on. If this number is different from the number of members on the national roster, then look at your local roster and find out who is not listed as a member. Enter that number in the block titled "TOTAL".

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There are 3 ways that a you can gain members. 1.) As a new member. 2.) To transfer in from another lodge. 3.)Reinstated from being suspended for non-payment of dues.

Enter the number of each type of gain that you are currently reporting. You should also complete a Gains form. If for example you reported two new members 2 weeks ago and now you get the form today; Do NOT REPORT THOSE TWO MEMBERS AGAIN. Here's why.........2 weeks ago you completed the gains sheet on two members and sent in the checks for national and state per capita along with the forms. Now you report them in the totals on this report and send in the checks. You have paid per capita taxes on these two members twice.

Add these up and put it in the Total Gain of Membership block. Add this number to the number that you put in the TOTAL block and enter that number in the TOTAL NUMBER OF MEMBERS PER CAPITA TAX IS DUE ON Block.

Now multiply the number of members that you have times the amount of per capita you want to pay. Either the half year rate or the full year rate. Do this for the state per capita and also the national per capita.

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Remember to add $25.00 to the National Lodge total to cover the Administrative Fee.

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