Rules

- W9 required for all vendor invoices. No W9, no payment. No exceptions.

- All invoices must go through the approval process

- We do not pay credit card fees. It may only be 3%, but it compounds over a year.

- ACH is the preferred payment method. Wire transfer and check available as needed. Most checks today are for Christmas bonuses.

- We only pay off of invoices. The document must say "invoice" — statements, quotes, and POs are not acceptable.

Vendor invoices go to apinvoices@kramer.pro — unmonitored, forwards directly into Ramp. For general AP questions use accounting@kramer.pro.

Emergency Scenarios

- Under $20k: Take verbal approval from the lead (Department Lead or VP minimum). Note with timestamp in Ramp; list yourself as sole approver.

- Over $20k: Call Stephen Kramer. Get him into Ramp urgently or take verbal approval using same procedure.

- Allow via P-Card. Confirm it's a genuine emergency — not just a preference to get something faster.

Payment Methods

ACH is our prefred payment method, but wire transfer and check are available.

If you can put it on your P-Card without fees, you have finance's blessing to do so.

If a need is urgent, or will directly affect client deliverables please reach out to finance work through

processing timelines.

Invoicing

We invoice in lump sum buckets — not itemized. Invoices reference back to an itemized quote.

The Class field doesn't appear client-side but is required for financial reporting. Life.Church requires their own GL coding on each invoice — reach out to Sales for that info.

Sending an Invoice — Critical Steps

- Prepare the invoice in QBO

- Click Save — not "Save and New," not "Save and Close." Just Save.

- Keep clicking Save until QBO says "you and Stephen Kramer were working on this at the same time".

- Exit without saving at that point

- Verify Avalara tax is correct — especially for exempt clients

- Send

Accepting Payments

We can accept payment via the following methods

• ACH| Either via the link embedded in the QBO email, or pushed from a clients account
• Wire | Wire/ACH instructions are in the Finance Shared Drive under Finance>Banking>UpdatedKPWireInstructions
• Credit Card| There will be a 3% credit card fee assessed, this should be coded to COR

We do not accept the following payment methods

• Cash
• Paypal
• Cryptocurrency

Past Due Payments

there some automations that will take an invoices due date, and on the due date write a templated corporate sounding email.

Standard verbiage would be something along the lines of:

"Hey there [client contact],

I'm reaching out about invoice number [number] dated [invoice date] - this invoice is past due, could you please advise about the payment status of this."

Collections

Always work closely with Stephen and the salesperson — they will have the most context.

- Amount > $5,000: Pass to MJ to write and send the demand letter.

- Amount ≤ $5,000: Finance Manager can write and send using MJ's template.

Health Insurance — Blue Cross Blue Shield of Oklahoma

We have 4 Plan options for health insurance - 1 Bronze, 2 silver, and 1 gold.

The company offers 75% match for employees, and 25% for any of their dependents. This is for all major medical, dental, and vision insurance provided through the company.

Once an employee is hired - they have 30 days to complete the initial benefit enrollment; if that is missed, unfortunately unless there is a qualifying life event employees are unable to add insurance coverage until Open Enrollment in June.

Insurance is complicated but there's a few things here that I've learned

• our plans start/restart on July 1 but that doesn't mean deductibles reset, those follow calendar year - so if you have a higher deductible plan, start it, and then change to a lower deductible plan, whatever you've paid will count towards that.
• Qualifying Events are complicated, if you have any questions if what happened to you is a Qualifying Life Event, please reach out to HR.

Dental & Vision — United Healthcare

| Dental | 1 plan — United Healthcare

| Vision | 1 plan — United Healthcare

| Portals | Credentials in LastPass

Benefits Broker — Jordan Nelson (Evans National)

| Email | Jordan.nelson@evansnat.com

| Phone | 405-342-0901 ext. 0109

| Paycom | Username: jnelson — benefits administration module only

401(k) — Ascensus (formerly PAI)

| Provider | Ascensus (formerly PAI)

| Company match | 100% match up to 3% of employee contribution

| Contributions | Can contribute above 3% within IRS regulations

| Deduction method | Automated file feed via Paycom — one-way

| Contact | Anthony Ferilito — aferilito@financialguide.com

The Coding Scheme

Every transaction uses four components in this order:

Classes

| COR | Corporate — internal / overhead spend

| LER | Live Events & Rentals

| INS | Installations

| LOG | Logistics

Common GL Codes

| 6022 | Meals and Entertainment

| 5001 | COGS — used heavily on Southwest Chase card

Required Fields — Every Transaction

- GL Expense Category (e.g. 6022 – Meals and Entertainment)

- Receipt — itemized always preferred

- Memo — free-form description

- Customer (e.g. 306_Mosaic Pro Events)

- Class (LER, INS, COR, or LOG)

Month-End Checklist

- Reconcile all 3 bank accounts

- Reconcile all 3 credit accounts

- Ensure loan interest Journal Entries have been made

- Follow up on any outstanding invoices

- Review checks sent in the month — if un-cashed after 3 weeks, follow up

- Review automated transactions from Ramp and bank sync — confirm all entries are correct

- Prepare financials for the monthly meeting with Stephen

Monthly Financial Meeting

Monthly meeting with Stephen covers budgets, HR items, Finance items, and anything needing attention.

Reporting Notes

We account on cash basis (not accrual). The Statement of Cash Flows must be built from scratch. All other QBO stock reports are adequate. Always confirm you're pulling for the correct period.

Automation Overview

| Ramp | Coded P-Card transactions and bill payments flow in automatically

| Sage / Fyle | Non-Ramp card expenses (Amex, Southwest Chase) sync to QBO

| Bank | First Citizens syncs directly to QBO — review and confirm

| Avalara | Sales tax auto-assessed and filed — review for accuracy monthly

| Monday.com | Clients and projects pulled into QBO via API

Logging In

| URL | paycom.com

| Client Code | 0KZ33 — not case sensitive. That is a zero (0), not the letter O.

| Sign-in type | Click "Client" to sign in as admin. Do not use the Employee login.

Payroll — Top Priority

Payroll is the single highest-priority task in this role. Employees being paid correctly and on time is non-negotiable — even when in the field.

Step-by-step walkthrough: Processing Payroll in Paycom — Scribe

Modules We Use

| Payroll | Primary function — bi-weekly payroll and tax withholdings

| PTO Module | Tracks PTO accruals and requests. Has calendar integration. Note: as of writing, the Paycom calendar is on the HR Manager's calendar only — not shared company-wide yet.

| PAF & Performance | All employee changes and all performance reviews — 90-day and annual

| Applicant Tracking | Full recruiting pipeline — postings, applications, screening, offers

| Benefits Management | Open enrollment, qualifying events, plan management

| Background Check | Enhanced background check — integrated

| 401(k) Feed | Automated file feed to Ascensus (formerly PAI) — one-way, Paycom sends only

| Employee Files | All employee documentation housed in Paycom

Paycom Contacts

| Andrew Jones | Paycom Specialist (Support) — andrew.jones@paycom.com

| Austin Greene | Strategy / Sales — austin.greene@paycom.com

QuickBooks Online (QBO)

QBO is our ERP and primary accounting software — bills, loans, invoices, all account balances, and all financial reports live here. Stephen Kramer is a QBO Admin and can get you access.

QBO Integrations

| Ramp | Coded P-Card transactions and AP bill payments sync automatically

| Sage / Fyle | Non-Ramp card expenses sync automatically

| First Citizens Bank | Direct bank feed — review and confirm transactions

| Monday.com | Clients and projects pulled in via API

| Lasso | Can feed invoices from Live Events & Rentals if used

| Avalara | Automated sales tax assessment and filing

Banking — First Citizens Bank & Trust

Two OKC-metro branches, both ~20–30 min from the office. Taylor Hoskinson offices out of Norman — go there for meetings with him.

| Checking | 1 account

| Savings | 2 accounts

| Loans | 3 loans + 1 line of credit

| Bank rep | Taylor Hoskinson — taylor.hoskinson@firstcitizens.com · (405) 253-3849

Sales Tax — Avalara

Sales tax is complex. We operate across multiple states, work with many houses of worship (often exempt), and handle both rentals and sales. Avalara handles assessment and filing automatically.

What Is a P-Card?

A P-Card (Purchasing Card) is a company-issued credit card for business-related purchases. All expenses must be coded and approved for accurate financial reporting.

Required Fields

| GL Category | e.g. 6022 – Meals and Entertainment

| Receipt | Required — itemized always preferred

| Memo | Free-form description of purchase

| Customer | e.g. 306_Mosaic Pro Events

| Class | LER, INS, COR, or LOG

Ramp Contact

Sage Expense Manager (Fyle) — Non-Ramp Cards

- Stephen's American Express

- Southwest Chase card — Purchasing/COGS and travel. Card holders: Kambry Paxton and Purchasing team. Majority coded as 5001 – COGS.

Required fields and coding are identical to Ramp. Both sync automatically to QBO once coded and approved.

W2s — Employee Tax Forms

W2s are generated by Paycom. Paper copies mailed to:

Employees with digital delivery enabled in Paycom receive their W2 via Paycom ESS — no paper copy sent.

1099s — Contractor Tax Forms