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                    <text>____________________________________________________________
Flash From The Past
by Tim Turner
And help from others...
When you look at some of the photos from the Playroom Club era, 1978 to 1986, it almost
seems as though everyone was happy and gay during that period in time. From what I
remember, we were. We worked hard and we played hard, like most Americans at that period in
history. The end of the Free Love Era certainly was not evident in the gay club scene in the late
70's. AIDS was pretty much unknown, at least in our part of the world, life was good...spirits
were high, there was uncharted territory.
Around 1970, I got to hear great stories of the first known gay bars in the Tulsa area. Tropical
Gardens, as far back as the Early 40s, operated by two sisters in an old filling station; The Blue
Note Lounge located on North Denver during the 40s and 50s; The Blue Haven opened
November, 1948 by the 'much loved' Producer, Activist and Entrepreneur, the late M.C. Parker.
M.C. Parker and Tim Warren would later cultivate and produce the largest, most spectacular
Oklahoma Gay Event in history, the Miss Gay Oklahoma Pageant at the Camelot Inn. (Tim
Warren, his life partner forty years his younger, was later murdered and his body discovered in
Mohawk Park. The murder was never solved, as well as most gay murders in our city as I recall.
) M.C. was a promoter, he contracted sponsorship by major brand names such as Phillip Morris
and Halston and achieved an estimated attendance of over 2000, and that's not including the
number of baptist protesters outside the hotel. The Camelot was sold out for this event for one
of the few times in it's history, it was said, and was never the same afterwards. The entire event
was, to say the least, amazing... especially for it's time in history. We could talk about it for hours
over cocktails sometime.
The Milwaukee Tavern, a 40s and 50s lesbian bar located at about 15th and Cincinnati; Bishops
Bar, 40s and 50s located downtown with a mixed crowd, but a popular gay hangout; The St.
Moritz 40's and 50s located on South Main which was THE place to go and was closed down
after a move, in anticipation of Liquor by the Drink... which didn't pass. Little Mexico, late 50s,
owned by Thurman Glynn. The Doghouse, owned by Bob Johnson. The famous Skoo-Bee-Do
Club owned by Paul Scott who, rumor has it, met with a curious and untimely death in Hawaii.
Then there were the clubs I have personal memories of. At 20 years old I actually had no idea
there were nightspots that were frequented by crowds of gays. I actually thought that there
might be at least ten other gay people in the whole State of Oklahoma. That was, until I
ventured into Friends Lounge at 3rd and Utica, owned by Tracy McLaughlin, aka Tony. Tracy
has always been somewhat of my mentor as far as the club business. He ran a tight ship and a
good bar. He worked hard and loved giving the kids a safe place off the streets. Friends Lounge
was famous for it's Friday night drag shows and was a coming out place for hundreds over the
years. Unfortunately, much of the potential profits went for court costs and attorney fees over
time. Frequent police raids and obvious, blatant incidents of harassment were much too

�frequent and it was my first personal experience of bigotry, political and social intolerance. I was
amazed to realize that at the same time I had discovered a multitude of others of the same
sexual orientation, I was also unknowingly transcending from a safe, accepted majority into that
of an often misunderstood and shunned minority. The battle, for me, had begun.
Tracy did a lot toward gay acceptance in Tulsa and for Oklahoma. Most of which today's
generation will never realize. But Tracy never wanted the spot light, he only wanted to be left
alone and given an opportunity to make a living and provide a place for gay people to go. Equal
treatment to straight bars. I will never forget, with amusement, one time when Tracy was to
appear in court on a trumped up charge of some kind, I asked him if he had a good attorney and
he told me he didn't need one. When I asked why not, he told me to show up in court and see
for myself. Tracy showed up in court with five stunning, outlandish, drag queens and the case
was thrown out before they had a chance to parade to the witness stand. The Judge didn't want
his court room turned into a circus, although the police had already taken the first step towards
that end. Friends lounge would later move West down third street to be called Tracy's, then The
New Edition and later sold to Jimmy and Roy and became the new location for the Tool Box,
which moved from downtown where Renegades is still located.
Around the same era, things were hopping downtown. (The Fruit Loop as it was called.) Friends
Lounge was less than 5 minutes from the famous pink pool table in the Zebra Lounge on Main
Street, owned by Tom Oliver, which was just around the corner from the Taj Mahal, owned by
Norma Peterson and later purchased by the late Pete Longenbaugh and Robert Kowalski (aka
Sugar). Sugar was the victim of a brutal knifing inside the Taj Mahal after hours....also unsolved.
The Fruit Loop was notorious for hustlers and parking lot parties for 'after clubbers' and those
too young to make it past the I.D. check at the clubs. The police seemed to just allow it for a
period of time then would randomly decide to clamp down... but the revelers would return and
the cycle would continue.
About the only dance club, The Gala at 11th and Lewis, (Just under the Meadow Gold Milk
Sign), eventually to be re-opened as Tim's Playroom Club, (Yours Truely) had been closed for
about 5 years, and that left Mary and Jody's The Club" on Memorial which had a very strict door
policy and was a good distance from the downtown action. "The Club" was probably one of the
most versatile gay/lesbian mixes next to the Gala of all times. We all partied together, both
inside and out.
I saw the vacancy for a dance club and had the itch to get into the gay club business myself. I
eventually met a new acquaintance who's uncle (uh huh) purchased a huge brick 13,500 sq. ft.
masonry building at 911 S. Main, which was very close to the action and would fill the void in the
club scene. With a lot of ambition, sweat, learning experiences and a little borrowed money,
Tulsa's grandest, most beautiful Art Deco Disco to date (one of the first) opened with a frenzy.
I'm thinking that it was about 1974. Bright red walls and bar lined with metal flake padding,
mirrors out the ying yang and a beautiful Art Deco stage with Silver Lamé curtains, The Queen
of Hearts Club and Cafe would be short lived, but it introduced Tulsa to a new era of national
advertising, dance clubs with professional sound and light shows, DJ's, pageants, national
entertainers like the Laughing Kahunas from Hawaii and Sami Joe Cole known for her hits, "Tell
me a Lie" and "It Could Have Been Me", and brought hundreds more out of the closet in Tulsa
and OKC. It also began to draw more attention from the city fathers which meant more media
coverage, more cops....more lawyers.

�After the Queen of Hearts closed, it became New York, New York for a while and then was
purchased by Evelyn White who named it The Fountain of Youth, then The 911 Club, then
Papillon. After Evelyn sold it to Bill Oliver, who closed the Zebra after some 20 years, it became
Caruso's. People loved the club, as did I, and didn't want to let it go. Carusso's was later
demolished for parking space along with Mary's, our favorite wino bar which was snuggled
between Queen of Hearts and the Tiffany Club at 915 S. Main, owned by the late Jim Smith,
Robert Wilson and some other idiot. Anyway, at least my first 'dream club' became established
in the minds of many.
I then dabbled with Tim's Anything Goes Club, a plush conversation cocktail lounge at 58th and
Peoria in the rear of the center and gave it up as "too quiet" after a short time for the opportunity
to manage the New Plantation Club with some guys from Dallas, at 51st and Yale.
Eventually, through trial and error and with a tip from a well known and much appreciated Tulsa
Newspaper sports writer, I opened the type of bar that I was most comfortable in.(Trashy Classy,
as some called it, very much like Tramps is today!) He pointed me to a location that had been a
well known gay hang-out for close to twenty five years (Including the next seven) and had been
closed for the previous five years. Thus, becoming one of Tulsa's most controversial yet fun,
notorious and nationally known gay clubs ever, Tim's Playroom Club. Eventually we joined in
with the OHR Blueboys and helped gay softball achieve fame in Oklahoma. We had national
invitational tournaments in Tulsa as well as traveled to Houston, Dallas, Kansas City , OKC and
Wichita. It really helped put Tulsa on the gay map. We once played in one of the nations largest
invitational gay tournaments in Houston among a field of twenty two teams from places such as
New York, San Francisco, Atlanta and won the Most Spirited Team (Miss congeniality) award. I
still think it's because we had the best-looking team there and we made more friends in the
bars. Team Photo

Doubling in size in just a few years, The Playroom would offer a diverse crowd a variety of
entertainment and events. From a Cruise Bar at noon to a wild, thumping Dance bar at night
Tulsa got it's first feel of Cerwin Vega Earthquake speakers in a bar that pounded away at the
fifty year old brick walls causing them to crumble. It also got a close up look at dozens of Tulsa's
Police Officers who constantly toured with flashlights in their hands and disgust and smirks in
their faces. It was an ongoing battle. We had it set up so that whichever of the staff went to jail
for whatever trivial or trumped up reason, Team B would contact the attorney to bail out Team A
and reopen immediately. During the seven years of operation there were more than fifty arrests
of myself or staff members and resulted in NO CONVICTIONS. Imagine that. Eventually, with
the help of KOTV Channel Six who did a thirty minute segment on Tulsa gays, most of which
was filmed in my bar and called "Strangers In The Night" (of which they no longer recall or can
find a copy of in their archives), and aired it during prime time, a face to face discussion with
then Tulsa Police Chief Jack Purdy and a meeting with a nationally recognized attorney who
could not represent us because of conflicting interests, but made a strong recommendation to
the Police Department Internal Affairs that they cease the harassment and change their policy
and treatment toward gays or face another Stonewall or worse, a lawsuit.
Things got much better for a few years. Some policy changes were eventually made and the
attitudes seems to have improved somewhat over time. Although there were still questions,
such as the tragic and unbelievable unsolved multiple murder of manager Robert Kowalski (aka
Sugar)and another, which inadvertently closed the downtown version of the Taj Mahal. There

�were several other unsolved gay murders in Tulsa before and after that incident. (another story)
Pete tried moving the Taj to 11th &amp; Lewis behind the Playroom, in the old Zebra Club, but I don't
recall that it lasted too long.
It surprises most to hear that there were as many as thirteen active, open gay bars in Tulsa
during this time frame and most were successful. Great clubs with another complete history
behind them, such as Zippers at 33rd and Yale owned by the late John Willis and of course the
legendary Bamboo Lounge on Pine Street which has reopened a couple of times since the
infamous late Gene Curnigan.Tulsa Mining Company, Seekers Choice, Over the Rainbow and
Dante's, just to name a few, but none bring back the memories of the early days like the old
downtown scene as seen in many other larger cities.
Due to the eventual adoption of the much misunderstood at the time, and misconstrued by the
public, Liquor by the Drink, I realized that the end of the club business, as I knew it, had come.
Gone were the back-door bottle club days. The bulk of the profits would now be re-directed from
the owners and investors to the government coffuers, using a common method known as overtaxation and regulations.....or progress, as some would call it. But that is yet, another story all
together.

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              <text>____________________________________________________________&#13;
Flash From The Past&#13;
by Tim Turner&#13;
And help from others...&#13;
When you look at some of the photos from the Playroom Club era, 1978 to 1986, it almost&#13;
seems as though everyone was happy and gay during that period in time. From what I&#13;
remember, we were. We worked hard and we played hard, like most Americans at that period in&#13;
history. The end of the Free Love Era certainly was not evident in the gay club scene in the late&#13;
70's. AIDS was pretty much unknown, at least in our part of the world, life was good...spirits&#13;
were high, there was uncharted territory.&#13;
Around 1970, I got to hear great stories of the first known gay bars in the Tulsa area. Tropical&#13;
Gardens, as far back as the Early 40s, operated by two sisters in an old filling station; The Blue&#13;
Note Lounge located on North Denver during the 40s and 50s; The Blue Haven opened&#13;
November, 1948 by the 'much loved' Producer, Activist and Entrepreneur, the late M.C. Parker.&#13;
M.C. Parker and Tim Warren would later cultivate and produce the largest, most spectacular&#13;
Oklahoma Gay Event in history, the Miss Gay Oklahoma Pageant at the Camelot Inn. (Tim&#13;
Warren, his life partner forty years his younger, was later murdered and his body discovered in&#13;
Mohawk Park. The murder was never solved, as well as most gay murders in our city as I recall.&#13;
) M.C. was a promoter, he contracted sponsorship by major brand names such as Phillip Morris&#13;
and Halston and achieved an estimated attendance of over 2000, and that's not including the&#13;
number of baptist protesters outside the hotel. The Camelot was sold out for this event for one&#13;
of the few times in it's history, it was said, and was never the same afterwards. The entire event&#13;
was, to say the least, amazing... especially for it's time in history. We could talk about it for hours&#13;
over cocktails sometime.&#13;
The Milwaukee Tavern, a 40s and 50s lesbian bar located at about 15th and Cincinnati; Bishops&#13;
Bar, 40s and 50s located downtown with a mixed crowd, but a popular gay hangout; The St.&#13;
Moritz 40's and 50s located on South Main which was THE place to go and was closed down&#13;
after a move, in anticipation of Liquor by the Drink... which didn't pass. Little Mexico, late 50s,&#13;
owned by Thurman Glynn. The Doghouse, owned by Bob Johnson. The famous Skoo-Bee-Do&#13;
Club owned by Paul Scott who, rumor has it, met with a curious and untimely death in Hawaii.&#13;
Then there were the clubs I have personal memories of. At 20 years old I actually had no idea&#13;
there were nightspots that were frequented by crowds of gays. I actually thought that there&#13;
might be at least ten other gay people in the whole State of Oklahoma. That was, until I&#13;
ventured into Friends Lounge at 3rd and Utica, owned by Tracy McLaughlin, aka Tony. Tracy&#13;
has always been somewhat of my mentor as far as the club business. He ran a tight ship and a&#13;
good bar. He worked hard and loved giving the kids a safe place off the streets. Friends Lounge&#13;
was famous for it's Friday night drag shows and was a coming out place for hundreds over the&#13;
years. Unfortunately, much of the potential profits went for court costs and attorney fees over&#13;
time. Frequent police raids and obvious, blatant incidents of harassment were much too&#13;
frequent and it was my first personal experience of bigotry, political and social intolerance. I was&#13;
amazed to realize that at the same time I had discovered a multitude of others of the same&#13;
sexual orientation, I was also unknowingly transcending from a safe, accepted majority into that&#13;
of an often misunderstood and shunned minority. The battle, for me, had begun.&#13;
Tracy did a lot toward gay acceptance in Tulsa and for Oklahoma. Most of which today's&#13;
generation will never realize. But Tracy never wanted the spot light, he only wanted to be left&#13;
alone and given an opportunity to make a living and provide a place for gay people to go. Equal&#13;
treatment to straight bars. I will never forget, with amusement, one time when Tracy was to&#13;
appear in court on a trumped up charge of some kind, I asked him if he had a good attorney and&#13;
he told me he didn't need one. When I asked why not, he told me to show up in court and see&#13;
for myself. Tracy showed up in court with five stunning, outlandish, drag queens and the case&#13;
was thrown out before they had a chance to parade to the witness stand. The Judge didn't want&#13;
his court room turned into a circus, although the police had already taken the first step towards&#13;
that end. Friends lounge would later move West down third street to be called Tracy's, then The&#13;
New Edition and later sold to Jimmy and Roy and became the new location for the Tool Box,&#13;
which moved from downtown where Renegades is still located.&#13;
Around the same era, things were hopping downtown. (The Fruit Loop as it was called.) Friends&#13;
Lounge was less than 5 minutes from the famous pink pool table in the Zebra Lounge on Main&#13;
Street, owned by Tom Oliver, which was just around the corner from the Taj Mahal, owned by&#13;
Norma Peterson and later purchased by the late Pete Longenbaugh and Robert Kowalski (aka&#13;
Sugar). Sugar was the victim of a brutal knifing inside the Taj Mahal after hours....also unsolved.&#13;
The Fruit Loop was notorious for hustlers and parking lot parties for 'after clubbers' and those&#13;
too young to make it past the I.D. check at the clubs. The police seemed to just allow it for a&#13;
period of time then would randomly decide to clamp down... but the revelers would return and&#13;
the cycle would continue.&#13;
About the only dance club, The Gala at 11th and Lewis, (Just under the Meadow Gold Milk&#13;
Sign), eventually to be re-opened as Tim's Playroom Club, (Yours Truely) had been closed for&#13;
about 5 years, and that left Mary and Jody's The Club" on Memorial which had a very strict door&#13;
policy and was a good distance from the downtown action. "The Club" was probably one of the&#13;
most versatile gay/lesbian mixes next to the Gala of all times. We all partied together, both&#13;
inside and out.&#13;
I saw the vacancy for a dance club and had the itch to get into the gay club business myself. I&#13;
eventually met a new acquaintance who's uncle (uh huh) purchased a huge brick 13,500 sq. ft.&#13;
masonry building at 911 S. Main, which was very close to the action and would fill the void in the&#13;
club scene. With a lot of ambition, sweat, learning experiences and a little borrowed money,&#13;
Tulsa's grandest, most beautiful Art Deco Disco to date (one of the first) opened with a frenzy.&#13;
I'm thinking that it was about 1974. Bright red walls and bar lined with metal flake padding,&#13;
mirrors out the ying yang and a beautiful Art Deco stage with Silver Lamé curtains, The Queen&#13;
of Hearts Club and Cafe would be short lived, but it introduced Tulsa to a new era of national&#13;
advertising, dance clubs with professional sound and light shows, DJ's, pageants, national&#13;
entertainers like the Laughing Kahunas from Hawaii and Sami Joe Cole known for her hits, "Tell&#13;
me a Lie" and "It Could Have Been Me", and brought hundreds more out of the closet in Tulsa&#13;
and OKC. It also began to draw more attention from the city fathers which meant more media&#13;
coverage, more cops....more lawyers.&#13;
After the Queen of Hearts closed, it became New York, New York for a while and then was&#13;
purchased by Evelyn White who named it The Fountain of Youth, then The 911 Club, then&#13;
Papillon. After Evelyn sold it to Bill Oliver, who closed the Zebra after some 20 years, it became&#13;
Caruso's. People loved the club, as did I, and didn't want to let it go. Carusso's was later&#13;
demolished for parking space along with Mary's, our favorite wino bar which was snuggled&#13;
between Queen of Hearts and the Tiffany Club at 915 S. Main, owned by the late Jim Smith,&#13;
Robert Wilson and some other idiot. Anyway, at least my first 'dream club' became established&#13;
in the minds of many.&#13;
I then dabbled with Tim's Anything Goes Club, a plush conversation cocktail lounge at 58th and&#13;
Peoria in the rear of the center and gave it up as "too quiet" after a short time for the opportunity&#13;
to manage the New Plantation Club with some guys from Dallas, at 51st and Yale.&#13;
Eventually, through trial and error and with a tip from a well known and much appreciated Tulsa&#13;
Newspaper sports writer, I opened the type of bar that I was most comfortable in.(Trashy Classy,&#13;
as some called it, very much like Tramps is today!) He pointed me to a location that had been a&#13;
well known gay hang-out for close to twenty five years (Including the next seven) and had been&#13;
closed for the previous five years. Thus, becoming one of Tulsa's most controversial yet fun,&#13;
notorious and nationally known gay clubs ever, Tim's Playroom Club. Eventually we joined in&#13;
with the OHR Blueboys and helped gay softball achieve fame in Oklahoma. We had national&#13;
invitational tournaments in Tulsa as well as traveled to Houston, Dallas, Kansas City , OKC and&#13;
Wichita. It really helped put Tulsa on the gay map. We once played in one of the nations largest&#13;
invitational gay tournaments in Houston among a field of twenty two teams from places such as&#13;
New York, San Francisco, Atlanta and won the Most Spirited Team (Miss congeniality) award. I&#13;
still think it's because we had the best-looking team there and we made more friends in the&#13;
bars. Team Photo&#13;
Doubling in size in just a few years, The Playroom would offer a diverse crowd a variety of&#13;
entertainment and events. From a Cruise Bar at noon to a wild, thumping Dance bar at night&#13;
Tulsa got it's first feel of Cerwin Vega Earthquake speakers in a bar that pounded away at the&#13;
fifty year old brick walls causing them to crumble. It also got a close up look at dozens of Tulsa's&#13;
Police Officers who constantly toured with flashlights in their hands and disgust and smirks in&#13;
their faces. It was an ongoing battle. We had it set up so that whichever of the staff went to jail&#13;
for whatever trivial or trumped up reason, Team B would contact the attorney to bail out Team A&#13;
and reopen immediately. During the seven years of operation there were more than fifty arrests&#13;
of myself or staff members and resulted in NO CONVICTIONS. Imagine that. Eventually, with&#13;
the help of KOTV Channel Six who did a thirty minute segment on Tulsa gays, most of which&#13;
was filmed in my bar and called "Strangers In The Night" (of which they no longer recall or can&#13;
find a copy of in their archives), and aired it during prime time, a face to face discussion with&#13;
then Tulsa Police Chief Jack Purdy and a meeting with a nationally recognized attorney who&#13;
could not represent us because of conflicting interests, but made a strong recommendation to&#13;
the Police Department Internal Affairs that they cease the harassment and change their policy&#13;
and treatment toward gays or face another Stonewall or worse, a lawsuit.&#13;
Things got much better for a few years. Some policy changes were eventually made and the&#13;
attitudes seems to have improved somewhat over time. Although there were still questions,&#13;
such as the tragic and unbelievable unsolved multiple murder of manager Robert Kowalski (aka&#13;
Sugar)and another, which inadvertently closed the downtown version of the Taj Mahal. There&#13;
were several other unsolved gay murders in Tulsa before and after that incident. (another story)&#13;
Pete tried moving the Taj to 11th &amp; Lewis behind the Playroom, in the old Zebra Club, but I don't&#13;
recall that it lasted too long.&#13;
It surprises most to hear that there were as many as thirteen active, open gay bars in Tulsa&#13;
during this time frame and most were successful. Great clubs with another complete history&#13;
behind them, such as Zippers at 33rd and Yale owned by the late John Willis and of course the&#13;
legendary Bamboo Lounge on Pine Street which has reopened a couple of times since the&#13;
infamous late Gene Curnigan.Tulsa Mining Company, Seekers Choice, Over the Rainbow and&#13;
Dante's, just to name a few, but none bring back the memories of the early days like the old&#13;
downtown scene as seen in many other larger cities.&#13;
Due to the eventual adoption of the much misunderstood at the time, and misconstrued by the&#13;
public, Liquor by the Drink, I realized that the end of the club business, as I knew it, had come.&#13;
Gone were the back-door bottle club days. The bulk of the profits would now be re-directed from&#13;
the owners and investors to the government coffuers, using a common method known as overtaxation&#13;
and regulations.....or progress, as some would call it. But that is yet, another story all&#13;
together.</text>
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                <text>[c. 1990] Tulsa Gay Bar History by Tim Turner</text>
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                    <text>Jimmy Flowers Story
Subject
Jimmy Flowers

Description
From Julie Tucker - Trainum, August 2019 - Jimmy Flowers was one of the very first members of the AIDS
Coalition in Tulsa. he was a young man when he was part of Stonewall and in his interview he talks about
Stonewall. jimmy died in the mid 2000s. he was interviewed so we could share his story at the YST support group
"Tulsa Youth Discovering Diversity."

Creator

Julie Tucker-Trainum, Youth Services of Tulsa

Date

Interview was conducted in 1999 or 2000

Original Format
VHS

Duration
1 hour 20 minutes

[00:00:00] Julie Trainum: And we're here to talk to a fellow by the name of Jimmy Flowers, and Jimmy
is 41. He told me his age, so I hope he doesn't mind me telling the tape. And all the things that you're seeing on
these tables are things that Jimmy has gathered up over the years, specifically about the gay movement. And all
of these things are very, very telling, but probably the best person that can tell is Jimmy himself. And he's been
real interested in talking with us and with the young people to let them know what he went through and the
things that he saw.
[00:00:36] Julie Trainum: So, Jimmy, how are you?
[00:00:38] Jimmy Flowers: Well, so far so good.
[00:00:40] Julie Trainum: So far so good?
[00:00:41] Jimmy Flowers: Yeah.
[00:00:41] Julie Trainum: Can you begin a little bit with your history and saying what happened with you
when you were a youngster? You can maybe talk specifically about when you first understood that you were
gay and what happened with your family.
[00:00:59] Jimmy Flowers: Well, number one, I've always known that I was gay. Number two, I was
about 11 years old, and what happened was that I was kissing a guy underneath the staircase. He was 14 and I
was 11, just kissing. And then my father, of course, he was the supervisor of the building. And I didn't realize he
was home, and he caught me underneath the staircase, kissing the guy. He dragged me by the hair and sort of
beat me, slapped me around, saying it wasn't natural, it was disgusting, it was a sin, and everything like that.
[00:01:45] Jimmy Flowers: And my mother started yelling at me and, you know. Then took me to the
school psychiatrist. This is going back to 1966.
[00:01:54] Julie Trainum: And you were about 11 at the time?
[00:01:56] Jimmy Flowers: I was about 11. I can't remember exactly every date or detail, but I was about
11, 11 and a half maybe. And what happened was that they thought at that time that if you were gay or lesbian,
if they catch you at an early age that you would become a heterosexual. And so they put me in a mental
institution for almost two and a half, three years. And in that time, they tried to come to us that we were sick,

1

�that it wasn't natural, that we were sinners of God. And they also, some of the things they did was very
disgusting.
[00:02:40] Jimmy Flowers: They forced us to be in the same room with another lesbian young woman.
We were both nude. They thought if we saw each other's body that we would be attracted to each other. But
unfortunately it didn't work that way. And then they showed us pictures of videotapes of men and women
having sex.
[00:03:04] Julie Trainum: And this is still when you were a youngster?
[00:03:08] Jimmy Flowers: Oh yes. They thought if we saw the actual lovemaking of heterosexuals
making love, intercourse, that it would change us to become heterosexuals. We were constantly pumped in our
heads that we were not gay. At that time, we didn't know the word gay. We used the word fancy because it
wasn't offensive to us. We didn't like the word homosexual. We didn't like the word homo or faggot or queer or
bull dyke or lesbians. So therefore we used the word fancy because it wasn't too offensive. Then, in this time,
they showed the male tenants, which was the guard.
[00:04:00] Jimmy Flowers: Forgive me if I get a little bit emotional because some of the things that
happened in the mental institution, you wouldn't believe unless you saw it yourself. I was given Thorazine and
child treatment to become straight. And I kept on saying I was born gay. It's a little bit hard to explain because I
like the word gay. I said I was born to be a fancy. And they brought a priest in since they thought I was on the
religious side. They brought a priest in. And the priest said to me, and I'll never forget it.
[00:04:48] Jimmy Flowers: He said, you are a sinner of God and it's wrong. It's not natural. It's against
nature. And I just kept on saying I was born this way.
[00:04:57] Jimmy Flowers: And then he slapped me, and I got a little bit angry, and I took Grant's collar
from his neck, he was a Roman Catholic priest, and I said how dare you call yourself a man of God, if you are.
That's pretty courageous for a youngster. I was about 11, 11 and a half, 12 maybe. And some gays and some
young lesbians, they thought they were safe, and they committed suicide because they could not change.
[00:05:32] Jimmy Flowers: And they made a stand up while they took a 14 year old lesbian young
woman, and laid her down while the male attendants, she wanted to shoot me, while the male attendants forced
us to watch while they were having intercourse with her. They thought by us watching, all the gay males we
lined up, and the young gay females lined up on each side. They thought that they would make us to be straight,
and they were constantly crinkling into our ears that we were sick.
[00:06:31] Jimmy Flowers: So there was a lot of reason for young gay and lesbian kids to not come out,
and to not say, and not let other people know because of the possibility that this would happen. So anyway, the
young lesbian woman, a few months later, I don't want to go into every single detail because it would take hours
and hours. The young lesbian woman, she was pregnant, and she committed suicide in her own room, and she
hung herself. And I discovered her because we were friends. They had the females on one side, and the males on
the other.
[00:07:20] Jimmy Flowers: And I was the one that found her, and I will never forget that. Then there was
a gay, we started a hunger strike in the mental institution, which was called Primory and King's Park State
Hospital. And then there was another one called King's County. And during that time, there was this gay
psychiatrist and gay therapist that was helping us getting out of the place. Of course, we had to lie and say we
were straight, and that we enjoyed having sex with women, and the women enjoyed having sex with men.
[00:08:06] Jimmy Flowers: And I promised myself, once I get out of that place, that I would never lie
again. And I haven't lied since then, and I'm not going to now, and I never will until the day I die. Let's go ahead
and cut there for a second. After I got out, it was about 1968. Did you go back to your parents? Yes, I went back
to my family. And things were still, I had to pretend that I had a girlfriend, and then went to high school. During
that time I was put away, I didn't have no school at all. And then I was kicked out of high school for trying to
start a gay movement.
[00:08:52] Jimmy Flowers: And that was back in 69, but we didn't call it a gay movement, we called it the
Pansy Movement. Now I can laugh at it, but then it was serious. Was that in Brooklyn? No, at that time we lived
in the Bronx, Bronx, New York. Then my mother and father, they found out I was still gay, they kicked me out

2

�of the house. I was about 14 and a half years old, or 14 or 14 and a half. I roamed the streets, lived from one
person to the next.
[00:09:25] Jimmy Flowers: And then there was hundreds, literally hundreds of young lesbians and young
gay men that was actually kicked out of the streets for being gay. Because their family couldn't deal with it.
And, um...
[00:09:43] Jimmy Flowers: Then there was Spanish in society, and they wanted us to be good little boys
and girls and not to kiss in public or to hold hands in public. They were using the word flaunting our gayness.
And then we were all young. There was lesbians, there was gay blacks, there was gay Puerto Ricans, there was
gay religious lesbians from all walks of life that was kicked out in the streets because of being gay.
[00:10:17] Julie Trainum: It's a real diverse crowd out there. Real diverse.
[00:10:21] Jimmy Flowers: Yes. The young gay blacks was considered a disgrace to their race if they
were gay. A lesbian woman wasn't a real woman. They used slogans like, oh, what you need is a good man. And
they used to use the word revise to the gay men that what you really need was a good woman. And we used to
sock it back to them. I said, no. What you need is a good woman, and what we need is a good man. And so one
guy, I remember one guy would say, you're not a real man. I said, how do you know? I said, did you have one?
Of course, I'm a man's man.
[00:11:10] Jimmy Flowers: And so therefore, if you haven't had a man, then you're not a man. And the
lesbians used to sock it to them on their level too. Well, you're not a real woman until you have a woman, you
know.
[00:11:24] Julie Trainum: So a lot of the young people who were kind of on the street had to make up
their own philosophy of living.
[00:11:31] Jimmy Flowers: Right.
[00:11:31] Julie Trainum: And philosophy of being gay and what that felt like.
[00:11:34] Jimmy Flowers: Right. I'm not ashamed of it. I had to do some hustling to be able to hustle,
and I was a go-go boy at the Stonewall.
[00:11:45] Julie Trainum: What does that mean, go-go boy?
[00:11:47] Jimmy Flowers: A go-go boy dancer. I should have brought my uniform, but they called me
the gay midnight cowboy. That was part of my act. I had a black cowboy hat, purple shirt with white fringes,
purple hot pants with silver sequins and cowboy boots. And of course, I was on the platform, and that's how I
made to put food in my stomach. And at that time, I had to hustle because who was going to give a 14-and-ahalf-year-old person, young person, a full-time job or housing? And a lot of young lesbians and young gays had
to do that.
[00:12:26] Jimmy Flowers: But we protected each other, and we stood in a group. And we also protected
the old ones that were taking us in, and we were not abused. We were not forced to have sex with them. As a
matter of fact, there used to be a joke about me because I felt guilty for taking money for sex. So while they
were sleeping, I used to get out and clean their apartments. So there used to be a joke going around saying, take
the redhead because you get two for the price of one. Then came the raids of the bars constantly. Now we're
getting into 69.
[00:13:13] Julie Trainum: And this is in Brooklyn?
[00:13:15] Jimmy Flowers: No, Manhattan. Greenwich Village. Then we started arguing with the police.
There were entrapments of police undercover. There were police officers undercover taking license plates,
numbers of cars that was in the neighborhood because they presumed that everybody in that section of the
neighborhood were all gay, all lesbians. They were raiding the lesbian bars constantly, and the gay bars. We
wasn't allowed to hold hands in our own bars. We wasn't allowed to sit close together, more than 12 feet.
[00:13:56] Jimmy Flowers: And plainclothes cops used to come in and make sure that we did not do these
things or slow dance together. There was also the gay rich was being blackmailed by plainclothes cops.

3

�[00:14:12] Julie Trainum: The gay, say that again.
[00:14:12] Jimmy Flowers: The gay rich.
[00:14:14] Julie Trainum: Okay.
[00:14:14] Jimmy Flowers: Because they had money.
[00:14:16] Julie Trainum: I see.
[00:14:16] Jimmy Flowers: And if they were caught in the section and the plainclothes cops caught them
in that area, they just assumed that they were automatically gay and they would call up their boss and tell him
that they were gay and they wouldn't have a job, they'd be fired.
[00:14:29] Julie Trainum: I see.
[00:14:29] Jimmy Flowers: And then at that time, there was lesbians that were beaten up, gay men that
was found in the Hudson River that was dead. With their thing cut off, found in the Hudson River. And then at
that time, we had signs on the bars that said, enter in your own grips, you may be arrested. Some lesbians was
raped by male undercover cops.
[00:14:58] Jimmy Flowers: Years later, we found out those license plates that they had, which was over
100,000 license plates they had, was going to the FBI. What license plates were those? Lesbians and gays and
people that was parked in the Greenwich Village area.
[00:15:17] Julie Trainum: Okay, so they would take that information, the cars parked in the village area
and send it to the FBI? Right.
[00:15:24] Jimmy Flowers: At that time, that's what they did, and they called it a scare tactic.
[00:15:30] Julie Trainum: Scare tactic.
[00:15:31] Jimmy Flowers: Yes, to keep gays and lesbians away from getting together and uniting.
[00:15:39] Julie Trainum: Okay.
[00:15:39] Jimmy Flowers: At that time, we started having arguments with Mattachine Society.
[00:15:46] Julie Trainum: Tell us a little bit about what that organization is.
[00:15:49] Jimmy Flowers: Well, Mattachine Society started after World War II, about 1945, and they did
a lot of things. They did help out a lot of people through courts, and they helped try to get a gay rights bill
passed, a lesbian gay rights bill passed, secretly behind the scenes.
[00:16:12] Julie Trainum: Okay.
[00:16:12] Jimmy Flowers: They believed and dressed in ties and suits, and women, lesbian women, had
to wear high heels and dresses and be very conservative.
[00:16:24] Julie Trainum: What was their theory behind this dress and doing things behind the scenes?
[00:16:28] Jimmy Flowers: Well, their theory figured that not let the public, the religious groups, or the
straight community know what was going on in the world. They wanted to try to pass the bill of rights for
lesbians and gays secretly behind the scenes, behind the doors.
[00:16:49] Julie Trainum: So as to not make waves?
[00:16:51] Jimmy Flowers: Right, not to make waves, and Mattachine Society were the older people at
that time. Remember, the ones that lived on the streets, the homeless, lesbians and gays, and young gays, we
were all young, 14, 15, 16, 17, 18 years of age, 19, 20, some was even 13, and the youngest was 12 and a half
years old, believe it or not. And then the older ones that was part of Mattachine, they were in their 30s, 40s, 50s,

4

�and 60s, and they used to come out at us for holding hands in public. Don't do that, the cops will get you
arrested.
[00:17:40] Julie Trainum: Okay, so that was the beginning of some of those arguments you were saying?
[00:17:43] Jimmy Flowers: Yes.
[00:17:43] Julie Trainum: So they did not like the fact that you were much more out in your appearance?
[00:17:49] Julie Trainum: Okay.
[00:17:49] Jimmy Flowers: They said you ruined everything that we were trying to accomplish, and we
turned around and we said, well, this is 1969, and you've had since 1945 to do something, and it's time for a
change, and the change is now. Well, the cops came and raided the Stonewall, and 200 of us took to the streets.
Yes, there was drag queens there, there was lesbians, there was gay blacks, gay Puerto Ricans, but we were not
all drag queens, let me just make that very clear. We were from all walks of life, all colors.
[00:18:29] Julie Trainum: Has that been something that they've tried to state over and over, that it was
just the drag queens that rioted?
[00:18:36] Jimmy Flowers: Yes.
[00:18:37] Julie Trainum: Okay.
[00:18:37] Jimmy Flowers: Even, I got to admit, even the gay press keeps on saying drag queens. It just
didn't happen like that. What has happened to be to Stonewall was incidents of the raiding of bars, being put
away for being gay, entrapments, license plates being taken, beating up of lesbians and gays, dead bodies of gay
males being found in the Hudson River, harassment, blackmail of the gay rich because they paid off the cops
because they were afraid to lose their jobs. Lesbians were being raped by plainclothes cops, beaten up, and they
were forced to fight back.
[00:19:25] Julie Trainum: So people, in a sense, have had their fill of the harassment and the hatred, so
that when that particular bar was raided...
[00:19:35] Jimmy Flowers: It wasn't just that particular bar.
[00:19:37] Julie Trainum: Was it not?
[00:19:38] Jimmy Flowers: It started... See, all the bars in that area was being raided like every weekend.
[00:19:44] Julie Trainum: Okay.
[00:19:44] Jimmy Flowers: But, the Stonewall, we're the ones that came out of the Stonewall and we said,
enough is enough, we're going to take the streets now.
[00:19:57] Julie Trainum: Okay.
[00:19:58] Jimmy Flowers: And that was the word gay. And we started using the word gay. A lot of
people, even some of the gay people themselves, don't like to use the word gay. They don't use the word
homosexual. Well, we name ourselves gay.
[00:20:13] Jimmy Flowers: Homosexuality, faggot, queer, fruit, homo, pansy, bull dyke, lesbian, all those
names were labeled on us by society. The word gay, we took as being proud. And the word lesbian, as proud as
being a lesbian woman. So then, then we start taking into the streets. And we started turning over police cars and
we started dancing in the streets and we started yelling out gay rights now. And I remember this big black guy,
about six foot four, something like that, kicked up a paddy wagon and turned it over.
[00:20:59] Jimmy Flowers: And three lesbians pulled over the paddy wagons and the best fighters, I gotta
admit, was the drag queens and the lesbians. And, but people like me too was there too. We were, I was the one
that was underneath the paddy wagon as they were pulling the gays and lesbians into the paddy wagon, I was
underneath the paddy wagon punching the cops between the legs. And then as they were going out, the lesbians,

5

�gays were running out of the paddy wagons. Jim, you were back there when I was a little girl. Well, you know,
at that time, you did what you had to do.
[00:21:41] Jimmy Flowers: And about how old were you at the time then? I was about 14 and a half years
old, 15 years old. And there were some other gay youth there as well? And that's that one thing we all had in
common. We were all young and we were all gay and lesbians. Let's stop there for just a second, okay? Yeah,
all right.
[00:22:03] Jimmy Flowers: As I was saying before, when they were dragging in the lesbians and gays, I
was underneath the paddy wagon punching below the belt of the police officers and the lesbians and gays would
run out of the paddy wagon while the cops were going out, you know? Okay, great. And then we started
marching in the streets, yelling out gay rights now and this and that. And they would throw gas bombs at us and
we had handkerchiefs we wrapped around our faces and we threw it back at the cops. And we was turning over
the paddy wagon to the police cars.
[00:22:44] Jimmy Flowers: We marched to the 10th precinct, which was the Greenwich Village Police
Station. And we marched around there, started singing We Shall Overcome. And then we started marching
towards out of the gay ghetto. And that's when everything started beginning. We started marching up 6th
Avenue. They knew that we was gonna be on 5th Avenue to St. Patrick's because see, on 5th Avenue was St.
Patrick's Cathedral and sinners of God wasn't allowed to be on 5th Avenue.
[00:23:16] Julie Trainum: Bless you.
[00:23:18] Jimmy Flowers: And so anyway, we started marching on 6th Avenue but we had a plan. And
we all ran arm to arm, black, white, young and old. Some of us, most of us was young. And we started doing the
can-can. And as we started kicking the lesbians and gays, drag queens, blacks and whites, and yes, even some
atheists and Christians, we started doing the can-can and started saying gay rights now, lesbian power now. And
as we kicked, the police officers backed away. They took one step back and then we started taking advantage of
it. Each night, the crowd grew larger.
[00:24:08] Jimmy Flowers: And as we was doing the can-can down the street of 6th Avenue, the cops,
they have never faced this situation before. They were scared to death of us. That night, the crowds grew to
about 1,000. And we started rowing. And then when we got to 45th Street, cut off on to 5th Avenue, the cops
had the barricade of police cars and the lesbians and the gay men and the drag queens and the transvestites. And
we just pushed the cars off the streets and just pushed them onto the sidewalks. And then we went right on to
5th Avenue and we started marching up.
[00:25:00] Jimmy Flowers: Then they had another barricade. And then we started marching towards St.
Patrick's. And as we was doing the kicking in the air and singing all sorts of things, and unite, we stand, fight
back now, the cops were backing up and backing up and the crowd just grew larger and larger.
[00:25:24] Jimmy Flowers: That night was 1,000 and we started holding hands and marching around St.
Patrick's Day, and we started singing We Shall Overcome, and we did it all night long. And then people started
saying that homosexuals is taking over the country. There was headlines in the newspapers and everything, it
was on the news, and then we started protesting at City Hall. The first protest at City Hall was 1970 for the gay
rights. Only 40 people showed up at that time. As the year went by, the crowd at City Hall grew larger and
larger and larger.
[00:26:17] Jimmy Flowers: The gay and lesbian community started uniting. At one point around 1973, the
politicians and the religious groups, the Orthodox Jewish community and the Catholics saying, well there's
really nothing about lesbians in the Bible, it's okay to be a lesbian. And what they were trying to do is split us
apart and to make us weak, because unity there is strength. So I say to the young ones today, don't let politicians
or anybody split y'all up because of politics, because we are in it together and there must be unity.
[00:27:06] Jimmy Flowers: Then we started marching towards politicians and we started having sit-ins
and we started having sit-ins to go into the City Hall chambers and about 100 of us or 200 of us, and we started
singing We Shall Overcome each and every time there was a lesbian gay rights hearing. And then we started
having the Lesbian Gay Parade, which was 1970. The very first one was 1970, and we marched from Greenwich
Village to Central Park, which by the way was only 9,000 people. Excellent about that.
[00:27:48] Julie Trainum: Has there been one every year then?

6

�[00:27:50] Jimmy Flowers: Yes, every one, and last year, the 25th anniversary, lesbians gays from all
over the world came. There was people from Switzerland, lesbians and gays from Russia, there was lesbians and
gays from Puerto Rico, from Cuba, there was lesbians and gays from Texas and Oklahoma, there was lesbians
and gays from Kansas City, Philadelphia, you name it, they were all there. Gays and lesbians from Alaska.
[00:28:28] Julie Trainum: How many do you think, in your opinion, were actually in attendance?
[00:28:32] Jimmy Flowers: Well, later on when you see the pictures up close. The newspaper says
100,000, but the newspapers always lie when it comes to lesbians and gays marching in the streets. I estimate
there was close to one million lesbians and gays, and parents of gays, and friends of gays, and lesbians and gays
themselves from all walks of life, from all over the world, was marching because we had three avenues.
[00:29:02] Jimmy Flowers: Excuse me, I think it's important at this point to recognize that Jimmy was
honored as one of the 15 only survivors from the original Stonewall Uprising, and he was honored this past year
during the 20th anniversary as one of those 15,... Oklahoma in that.
[00:29:25] Julie Trainum: How many Oklahomans were also in that group? Were you the only one?
[00:29:31] Jimmy Flowers: I was the only one.
[00:29:33] Julie Trainum: Well, we're proud of you. Let's go ahead at this point and...
[00:29:36] Jimmy Flowers: But I wasn't born in Oklahoma.
[00:29:38] Julie Trainum: I understand, but we have you now. We'll go ahead and stop the film for a
second so that we can get up and take a look. And what we're going to do right now is take a look at some of the
mementos that Jimmy has brought. We have an array of t-shirts here, and we're going to listen a little bit about
what each one...
[00:29:56] Julie Trainum: Where each one came from and so on and anything else that Jimmy can tell us
about it. So you want to start over there with the Lambda?
[00:30:04] Jimmy Flowers: Okay. The Lambda was the first gay t-shirt that lesbians and gays wore as a
symbol of lesbian gay power. There was a little bit of confusion about the Lambda bit because it stood for gay
males, but there was a little confusion about that too as well.
[00:30:23] Julie Trainum: Okay.
[00:30:24] Jimmy Flowers: So this was the first lesbian gay t-shirt even though there was some confusion.
This one here was about Reagan's time where two guys and we took his slogan and we said breathe my lips and
there's two guys kissing. Also we started using slogans like cruise men not missiles. Then there was the gay
independent democrats. We started registering people to vote and I have myself registered in New York City
over 10,000 lesbians and gay voters, all democrats.
[00:31:03] Julie Trainum: So you helped to get people signed up to register to vote?
[00:31:05] Jimmy Flowers: Oh yes I did.
[00:31:06] Julie Trainum: Excellent.
[00:31:07] Julie Trainum: Okay.
[00:31:08] Jimmy Flowers: This is the t-shirt of the coalition. This was the original lesbian gay flag which
I designed it and a lesbian woman made the flag.
[00:31:20] Julie Trainum: Cool.
[00:31:21] Jimmy Flowers: It was June 1st, 1976. That was the symbol, the first original lesbian gay flag.
It stands for unity. This here was the first march on Washington D.C. national wise. There was other marches
besides that. There was Madison Society had a group in 1966 marching in front of the White House, but this

7

�was the first national march on Washington with Harvey Milk's name. Then later on, this picture here of me,
1976, I had a t-shirt that said I'm a gay American. And that there came out in one of the gay newspapers.
[00:32:10] Julie Trainum: Great.
[00:32:11] Jimmy Flowers: This here, later on, there was words mixed up so we started using, we realized
that some lesbians wanted to be called lesbians and some wanted to be called gay. So to make everybody happy,
we decided to use the word gay and lesbian independent democrats.
[00:32:31] Julie Trainum: Great.
[00:32:33] Jimmy Flowers: And then here was the first picture of the first protest march at City Hall in
1970. Then comes the American Cypriot Union book around 1975. Then I got a letter from the White House,
from Jimmy Carter, from the assistants. And then around 1980, I had a discrimination case against Victor
Gonthown, DC-37 in New York, which sexual orientation was passed on AFCIO Union, which they took my
case on, which I'm very proud of that.
[00:33:18] Julie Trainum: Okay, let me just get kind of a pan shot of some of these things and a view of
all the goodies that we have.
[00:33:24] Jimmy Flowers: Well, this one, this one here was taken in 1976, I'm a gay American. This one
here with the lesbian gay flag, the original one, in front of St. Patrick's Day, saying that we are children of God
too. This one here was the first print of the original lesbian gay flag which stands for unity.
[00:33:53] Julie Trainum: I like that theme a lot. I like that theme.
[00:33:57] Jimmy Flowers: Then here's a pamphlet that we tried to pass in New York City. I was kicked
out of a restaurant for wearing a gay t-shirt and they took my case to the human rights, which I won the first gay
case in human rights back in 1978. And finally won on paper.
[00:34:26] Julie Trainum: Can you tell us a little bit about the Stonewall sash that you're wearing?
[00:34:31] Jimmy Flowers: Well, around 1979, Ed Murphy, one of the people in Stonewall, he was a door
bouncer at the Stonewall, gave all of these banners to all the Stonewall people that was there. And I've had it
since 19...
[00:34:49] Jimmy Flowers: 78 something. It was purple and gold, but now it's turning into pink and gold.
[00:35:04] Julie Trainum: Tell us a little about your hat.
[00:35:05] Jimmy Flowers: Well, my hat has got all the buttons on it about AIDS, be safe, about lesbian
and gay rights, civil rights. I'll have a talk and take it off and show you. Boycott homophobia, remember the
quilt, silent equals death, stop AIDS, fight back, act up. This is the newest one, Stonewall 25, keep on marching.
This symbol of AIDS awareness and over here it says gay rights are civil rights.
[00:35:50] Julie Trainum: I love that one. Okay, we need to go ahead and end up this portion.
[00:35:55] Jimmy Flowers: Okay.
[00:35:56] Julie Trainum: And so what I will do real quick is to, these are pictures of the 25th anniversary
of Stonewall.
[00:36:03] Jimmy Flowers: Right here.
[00:36:04] Julie Trainum: That we're taking in June of this year and some fabulous buttons.
[00:36:07] Jimmy Flowers: This one here is I Am All of Us, Harvey Milk. That was printed in 1979. This
one here was the first gay button and this was the second one, 1970 and 1970. And then all the other buttons
came afterwards. And then we even had a button, boyfriend wanted no experience necessary. Homophobia is a
social disease. Then we had this Harvey Milk riot which I will explain later what really happened on that day.

8

�And then we had the pink triangle which gays and lesbians were forced to wear during World War II as in the
prisons.
[00:36:58] Jimmy Flowers: The gay Jewish, I don't have here a button, but if you was gay and Jewish you
wore a yellow and pink star. This one here to sign to the born again Christians.
[00:37:10] Julie Trainum: Born again gay.
[00:37:11] Jimmy Flowers: Born again gay.
[00:37:12] Julie Trainum: Very nice.
[00:37:12] Jimmy Flowers: And then there's the teddy bear here with the symbol of the male symbol of
gay men. And then we have here of a cat with the lesbian symbol here on the cat. And then we had over here the
pink triangle, fight for lesbian gay liberation. And then there was Gay Teachers Unite which came out about
1972.
[00:37:38] Julie Trainum: Wow, that's great. We're going to go ahead and end up today's segment. And in
a few days we'll get back together and take another look at the remaining memorabilia and finish up Jimmy's
story. Hi Jimmy, this is December the 19th and we're back to complete hopefully our session on some of the gay
history that you're very familiar with. I think we left off beginning to talk about Stonewall 25 that happened here
just last June of 1994. Go ahead if you would and give us your view of what happened last June and what you
saw and just go from there.
[00:38:19] Jimmy Flowers: Well, number one, it was really beautiful. I found the George Segal statue was
put up in the park which was two women and two men holding an armed arm in the park.
[00:38:33] Julie Trainum: Was he the sculptor?
[00:38:34] Jimmy Flowers: He was George Segal, yeah. It went through the United States and then ended
up at Sheridan Square which is in Greenwich Village. And I was part of that. A lot of people was at that time in
1977 when they built the statues of two men and two women holding hands in the park. The Italians got upset
and the religious right got upset. Left?
[00:39:07] Julie Trainum: Right.
[00:39:07] Jimmy Flowers: Right. And they got upset all about the statues. But all there is is that two
women is holding arm to arm sitting on the park bench and two guys standing up holding each other with love.
Well, I was glad to see that because I collected over 15,000 signatures for those statues. Wow. But I wasn't the
only one. Let me put that very clear. I wasn't the only person that was doing it.
[00:39:40] Julie Trainum: When did you do this project?
[00:39:42] Jimmy Flowers: This was 1977-78.
[00:39:44] Julie Trainum: And so you now saw them in the...
[00:39:47] Jimmy Flowers: I saw them in the park at Sheridan Square which I was very proud of.
[00:39:51] Jimmy Flowers: Finally they got it there.
[00:39:54] Jimmy Flowers: Through court battles. They called it freedom of speech. When you show
affection towards the same sex. So we used the expression freedom of speech.
[00:40:06] Jimmy Flowers: Also, on the day of the parade, which was beautiful, they took up 5th Avenue,
6th Avenue, and also 1st Avenue from the United Nations building. From the United Nations building, there
was lesbians and gays from all over the world. From Japan, from China, from Russia, from Italy, from
Oklahoma, Texas, Ohio, Philadelphia, California, Boston, Connecticut, Africa. There was lesbians and gays
from Switzerland, Italy, you name it, they were there.
[00:40:51] Julie Trainum: Sounds like that was the place to get a pen pal.

9

�[00:40:53] Jimmy Flowers: It was beautiful. And the Stonewall led the whole parade, all 18 of us, that
was led from the original Stonewall veterans, they called us. I didn't know I was a veteran until the 25th. But,
also, from all over the world, over 25,000 ACT UP members marched up 5th Avenue, in front of St. Patrick's
Metro, and passed there. And they assembled there, and they started singing, We Shall Overcome. And, of
course, then they started marching again.
[00:41:31] Jimmy Flowers: On 6th Avenue, over 66,000 lesbians from all over the country, in the United
States, and parts of the other world, marched up 6th Avenue to Central Park. We arrived at the park about
approximately 11.30am. At 6.30pm, they were still coming into the park, and the parade has not ended. The
parade ended coming into the park around 9pm. So, the newspapers always lie about how many numbers there
is, especially when it comes to lesbians and gays marching. The newspaper says 100,000, but that's in the pig's
eye. It's a lie.
[00:42:24] Jimmy Flowers: So, anyway, I, X-Men, and so did a lot of lesbians and gays that was there. XMen, there was 1 million lesbians and gays. We also had straights and gays, women for gay rights, we had
parents for gay rights, we had grandmothers marching for gay rights. We had a few members from Mattachine
Society that was in it for 36 years, marched too as well. There was about 5 people, I remember, from
Mattachine, and they were carrying a sign, 36 years, of 2 women and 1 gay man. That was, as I can remember,
from Mattachine Society that was marching.
[00:43:16] Julie Trainum: So, that's 36 years of trying to fight for gay rights?
[00:43:19] Jimmy Flowers: Oh, that's for gay rights. Okay. From up to last year. Okay. But, there was
other gay movements before then. In 1920, Oscar Wilde in England, the case of Oscar Wilde, which by the way,
the gay rights bill over there was passed about 45, 40 years ago. And, of course, I can turn around to the
religious groups and tell them that see, England did not fall apart. And, the reason, one of the reasons why
Queen Elizabeth I, there was no law against lesbianism, but there was laws against gay men.
[00:44:06] Jimmy Flowers: Because Queen Elizabeth I believed that women don't do such things. So,
therefore, there was no law against being a lesbian, only against being a gay male. Because men do do those
types of things. Right. Okay. That's what they said. And, we all know that's a lie. Also, going back, now we're
going to go back to 1970, 73.
[00:44:37] Julie Trainum: Okay.
[00:44:37] Jimmy Flowers: 1970 was the Gay Activist Alliance. After we did the Stonewall, we started
realizing we must stop fighting in the streets. And, start protesting peacefully and ordinarily matter.
[00:44:48] Jimmy Flowers: We did, sometimes we had kiss-ins, holding hands, walking the streets, but by
groups. Sometimes two or three hundred would have a kiss-in on the steps of St. Patrick's or on the steps of City
Hall to show the public that here we are, we're not going to hide our affection, our love, and our tenderness to be
towards each other. Because, see, gay is not just sex, as most people think that it is. Being a lesbian or being gay
is not sex, it's the way of life, it's the way of love, it's the way you were born, it's the way you are.
[00:45:31] Jimmy Flowers: And we are human beings and children of God just as well as anybody else.
There's been Michelangelo that was gay, Jonathan and David, Einstein, and I can go down the list, which will
take hours.
[00:45:44] Julie Trainum: One of my favorite posters, have you seen it, is depicting all of the people, so
many of the people, down through history. And it's just crowded with faces, it's really nice to see.
[00:45:59] Jimmy Flowers: I love that poster.
[00:45:59] Julie Trainum: Creative, talented. Very much so.
[00:46:02] Jimmy Flowers: And also there was Jim Levin, Jim Levin was the gay lawyer who went
around mostly towards me because I always seemed to get into trouble. Mostly because of the mouth. Not that I
just stood up for what I believed in, but I got my first job in 1971 as a construction worker working on highways
cleaning. And the other guys, they had black power on their helmet, kiss me I'm Italian, kiss me I'm Italian. So
what I did on my hard hat, helmet, is put gay power on my helmet.

10

�[00:46:43] Jimmy Flowers: But that was totally a different story when it came to the union, D.C. 37,
Victor Garfield. And then they tried to make separate bathrooms. A gay men's bathroom and a gay straight
men's bathroom. And I fought that because to me that's discrimination, that's like a war fountain for whites and a
war fountain for blacks. And to me that is discrimination. So anyway, also in their locker rooms, in their lockers,
they had pictures of nude women. So what I did, to be myself, I put up a picture of a nude man on my locker
inside my locker.
[00:47:28] Jimmy Flowers: And of course that was totally a different story. At that time I had a boyfriend
I was going to study with for two years. And their wives and their girlfriends came and picked up the guys from
work and they hugged and kissed. You know, hello. So my boyfriend came up and we hugged and he kissed me.
And brother, let me tell you, hell just broke loose. So they tried to fire me. And I went to the human rights, filed
a complaint, went to D.C. 37 and filed a complaint with Victor Garfield to hit the union. The big cheese there.
[00:48:13] Jimmy Flowers: And he says, we're going too far for lesbian gay rights. I said, what do you
mean too far? We just want equal rights just like anybody else. And he says, well you're just going too far. And
I said, no we're not. So Jim Levin was my lawyer again after a couple of cases I had. Because every time I hear
or see something wrong I speak up. Then came the gay rights bill. Mostly that got me into a lot of trouble.
Because I always speak up when I see or hear something wrong. Then came 1973, I believe.
[00:48:55] Jimmy Flowers: The mental psychiatrists and therapists from all over the country came to New
York and they were having a conference. And their discussion was, what are we going to do about these
homosexuals in America? And at that time, the gay movement was just beginning to get on its high pit.
[00:49:18] Julie Trainum: So it wasn't what can we do for the gay community, it was what are we going
to do about?
[00:49:22] Jimmy Flowers: About. About, alright. About the homosexuals in America. Mostly, they were
concerned mostly of gay males. Don't ask me why, that's the way they did it. So we had a plan to have lesbians
and gays to march together outside of the conference building. Which was held on 34th Street, Madison Square
Garden.
[00:49:49] Jimmy Flowers: And we, as we were protesting outside, about five to six hundred lesbians and
gay therapists and psychiatrists came out of the closet at that time, at the conference, and the rest of the people
that were inside, the so-called straight people, the heads that were saying what we were going to do about these
homosexuals in America, that they're going too far, and that there decided, when they came out, psychiatrists
and therapists came out, which shocked the living heck out of them, they decided then and there that it was not
an illness, it was not a sickness.
[00:50:38] Jimmy Flowers: This, I believe, was back in 1973. I'm not exactly sure on the exact date, but
it's about there. So mental illness is not social disease or mental disease or mental order or anything like that,
what they thought in the old days. And we're surely not sinners of God, we're children of God as well as
anybody else. And also, and then we started protesting the city council people. The first one was 1970, with 30
people. Each year, the crowd grew bigger and bigger.
[00:51:21] Julie Trainum: What types of issues did you bring before the council?
[00:51:23] Jimmy Flowers: Equal rights in housing, jobs, unemployment, public accommodations, and we
tried to put in marriages, lesbian and gay marriages, but that didn't go through. But we got jobs, housing, public
accommodations in those orders.
[00:51:44] Julie Trainum: How long did that take? That took from 1970 to 1986.
[00:51:46] Jimmy Flowers: And that's in New York City?
[00:51:53] Julie Trainum: That's in New York City.
[00:51:55] Jimmy Flowers: And each year, the protests marched because we kept on insisting. So every
six months, we were at City Hall protesting, and each time, the crowd grew larger and larger and larger. In 1986,
we started registering, around 1980, we started registering lesbians and gays. We went to the bars, we went to
the bathhouses, we went to the backroom bars, we went to the piers, we went wherever lesbians and gays went,
we went there.

11

�[00:52:27] Julie Trainum: Registering at the bar?
[00:52:29] Jimmy Flowers: Yes. And I, myself, registered over 10,000 lesbians and gays through the bars,
through the backrooms, through the lesbian bars. And by the way, I was the first gay male to enter a lesbian and
gay bar. Because at that time, lesbians wanted to keep to themselves because a lot of straight guys used to come
in and harass them all the time, and it was a lot of trouble.
[00:52:57] Jimmy Flowers: So Betty Santora, Eleanor Cooper, they were part of the group, and they said,
Look, he's here trying to get signatures and register people to vote, and he's here for your cause as well as for
ours. We're supposed to be together and be united. So I was the first male that ever went to a lesbian bar.
[00:53:18] Julie Trainum: How'd that feel?
[00:53:19] Jimmy Flowers: I felt terrific. You know, most likely, I got along with lesbians better than I
did with gay males. I don't know why, but it just happens. There was a joke going around about me, that I was a
lesbian trapped in a gay man's body.
[00:53:37] Julie Trainum: Did you find that a compliment or not a compliment?
[00:53:42] Jimmy Flowers: Well, at the time, I felt both. It was a compliment and it was an insult. But
now I think it's a compliment. Then around 19, we started protesting the White House. 1971, we started putting
paths. About 100 of us started marching to Washington on foot.
[00:54:13] Julie Trainum: You thought you would tell Mr. Nixon a thing or two?
[00:54:15] Jimmy Flowers: We thought we would, yeah.
[00:54:16] Julie Trainum: How'd that go?
[00:54:18] Jimmy Flowers: Well, as we passed each state, the crowd grew larger and larger. When we got
to Washington, D.C., finally, it took about almost a week or so. We had rain and everything, and through the sun
and everything. And people, as we were walking, with signs and paths on them, the crowd grew to 1,000.
[00:54:43] Jimmy Flowers: from 100 from New York and then as we went to Washington they grew to
1,000. But I also got to say, too, there was other protest march back in 1966 by a group of about 25 to 30
lesbians and gay males from Mattachine Society. It wasn't the first march, but it wasn't a national march. The
first national march on Washington from the country, the United States, was 1979, then again 1987, and then
1990, a few years later.
[00:55:29] Julie Trainum: Early 90s.
[00:55:30] Jimmy Flowers: Early 90s.
[00:55:31] Julie Trainum: Sure.
[00:55:33] Jimmy Flowers: The first one was sensational. We had the first march on Washington was
over 500,000 lesbians and gays. The second one was over 50,000 lesbians and gays. Then they estimate the last
one that we had was close to over a million lesbians and gays in Washington, even though the newspaper says
50,000 marched. Some said 40,000. Some of the media said 30,000, but if you saw the march yourself and you
saw the crowd, you would know that there was five times more than that.
[00:56:17] Julie Trainum: I was there. There was a million, believe me.
[00:56:19] Julie Trainum: Have you been seeing more gay young people in the marches and parades?
Jimmy, did you want to go ahead and continue with what was happening there in the late 70s and 80s?
[00:56:31] Jimmy Flowers: Well, around 1976, Anita Bryant started a campaign against lesbians and gay
rights, not only in one state in Florida, which passed an anti-gay lesbian rights bill, but then she started
campaigning throughout the country. A lot of lesbians and gays, even movie stars and actors, got upset with her
because most of her people that was working with her were gay people. That's number one. Number two, she

12

�was actually slapping people in the face that we wasn't human, we wasn't children of God, and we wasn't
Americans and everything like that.
[00:57:14] Jimmy Flowers: She was trying to get the religious groups to come out and say we are not. But
I must say, and I also was one of the people that threw a fruit pie in her face. I was upset, I was angry, and I am
American, a gay one, I'm proud of it. The Constitution of the United States says we the people, not we the
blacks, not we the straights, not we the women, not we the lesbians and gays, but we the people. And even
politicians forget what the Constitution says. And we have to remember that, that we are the people as well.
[00:58:00] Jimmy Flowers: And we are just as human beings as anybody else. Because if you cut my
wrist, I will bleed red blood just like anyone else. And I also believe that I was born gay, not made. Also, I
would like to say that to black youth of America, that be proud of being gay. Don't be ashamed. Because in the
70s, if you was gay and black, their own race said that they were a disgrace to their race because they were
black. But that's not true. Be proud to be gay, be proud to be black, and be proud to be Christian and gay or
lesbians.
[00:58:45] Jimmy Flowers: We must stand in unity and don't let politicians or religion try to split us up.
Like, for instance, at City Hall, and I also heard it here at City Hall in Oklahoma, that, oh well, there's nothing
against lesbians in the Bible. But they also forget Joan of Arc was burned to the stake because she was a lesbian.
And they also forget about that, that's the Roman Catholics. There's a lot of things that in the Bible you can also
prove.
[00:59:19] Jimmy Flowers: If you put 20 people in the room, and each one of them read the Bible, you
will find you get 20 different opinions of what the Bible says. So therefore, should we put a woman down
because she's wearing a red dress? That's in the Bible. You know, they said, thy shall not kill. But yet, the
Orthodox Jewish people, back in 1986, asked for the death penalty for being gay. Even the gay community, the
Jewish gay community, got upset. And all, at the same time, in City Hall, we all stood up.
[01:00:01] Jimmy Flowers: Black gays, Jewish gays, Christian gays, gay atheists, we all stood up and we
yelled out, Hai Hitler to them.
[01:00:10] Jimmy Flowers: That was the most insulting thing to them. They all got up, all the Orthodox
Jewish community walked up and out of City Hall. And we applauded and we yelled out hallelujah, you know.
[01:00:25] Julie Trainum: What are some of the things that you see that divide the gay community?
[01:00:30] Jimmy Flowers: Well, number one, the money bed should not divide the community. The
poor, middle class, and the rich. We must work together. Young, old, woman, man, black, and white. There
must be unity. Because in numbers there is strength. Martin Luther King said one thing, In unity we have
strength, divided we will fall. That's what Martin Luther King said. And we have to remember those words.
Because so far what I have seen, we are divided now. But we have to start getting together.
[01:01:12] Jimmy Flowers: Because sometimes I feel like I'm reliving the 70s and the 80s all over again
right here in Oklahoma. I say to the youth of America, stand up, be proud, and don't let people push you down
because you're simply a lesbian or gay or bisexual. Be proud of what you are. Because it's not just sex, it's a
wave of life, and it's a wave of human sexuality. I believe that if human sexuality is taught at an early age, you
will not have all this hang up about sex, about divorce, about women and men, about gay and lesbians and
bisexuality.
[01:02:00] Jimmy Flowers: I don't feel that there will be so much uptightness if people and children are
taught at an early age about human sexuality and let them be themselves as they grow up. But be taught the right
way. Some of us, we learned the hard way. And I must say, we may have all different ways of doing things, we
may have all different ideas, we may have all different faiths. But when we step outside and protest peacefully,
hand in hand, number one, we must be in unity and we must be in numbers. That's 65 people marching.
[01:02:50] Jimmy Flowers: Because politicians, when they look out that window, they say, oh it's only
65, because they're thinking of voters. But if they see 200, 300, 5,000, or 10,000, or even 1 million people out
there, they're going to wake up and they say, oh, voters, we better shape up or we're going to get shipped out. So
therefore, I say, register the vote when you're 18. Put your money where your mouth is and tell it like it is. Go
out there and be peaceful. March peaceful. Have kiss-ins, because there's no law against kissing of the same sex.

13

�[01:03:34] Jimmy Flowers: There is no law against people of two women holding hands, or two men
holding hands. So we can easily have kiss-ins, walk hand in hand, surrounding city hall, singing We Shall
Overcome. That would get them more anything. They would wake up. That's what we should be doing. And
also to educate society that we're here to stay and we're not going away. Lesbians and gays have been here for
the longest time. And since the time began, we're going to be here now, until the end of time.
[01:04:13] Julie Trainum: Because gay young people, and actually any young person, has a whole lot
more to face these days than we did 20 years ago or so, what types of messages would you give kids today when
they look at their health and safety?
[01:04:29] Jimmy Flowers: Well, number one, be safe. Use condoms. There's different ways of making
love without sexual intercourse. That goes for male or female. There's touching, there's feeling, there's holding,
there's caressing. There's more ways of making love without intercourse. And if you do have it, get a checkup.
Play safe. Use condoms. Or don't use condoms, but be safe with sass. And have checkups. That's what I would
say to the youth of America.
[01:05:07] Jimmy Flowers: to play safe and also tell the government there must be a cure of AIDS now.
Not tomorrow, not ten years from now, but now. Over 40 or 50 million people throughout the world have AIDS.
And every day the numbers are growing and growing. And mostly now the young heterosexual community are
getting them. And we have to reach out towards them. But just because you're HIV does not make you less of a
woman, just because you're HIV does not make you less of a man, or gay, or straight, or black, or white. Be
proud of those issues. Be proud of being black.
[01:05:59] Jimmy Flowers: Don't let no one say, well, you're HIV now. Now keep silence, because
silence to me equals death. It's time to act up peacefully and out there to march and let the politicians know that
we are here and we're not going to take it no more. Did you participate in the AIDS walk this past year? Yes, I
did. Can you tell us about that? Well, I carried the sign. I got to admit, the crowd was much bigger in Oklahoma
than last year. Last year there was only 65 and I was sort of a little bit upset about it.
[01:06:37] Jimmy Flowers: And I got a little emotional and a little angry and I went back to those groups
and I told them, shame, shame on you for not being at the walk. This year we had close to 150 or 200 people.
What I hear in Oklahoma, that was great. But I like to see next year 1,000 people out there marching. Lesbians
and gays. Straight people. Parents of gays.
[01:07:05] Jimmy Flowers: And even Christians can get AIDS. Yeah, I just wanted to mention that
because sometimes they say they're Christian and there was one guy, I won't mention no names, he was going
with a woman every day and then all of a sudden with another woman and I told him, I tried to get him condoms
and I gave him brochures and he said, well his minister told him it was a gay disease. And I said, no it is not a
gay disease. It's a human disease. And which our own government has lied about it. The blood banks have lied
about it.
[01:07:45] Jimmy Flowers: The Christians tried to put the blame on the gay, that it was God's punishment
to gay people. AIDS is man-made. Two scientists already came out and made a statement that in 1969 they
developed AIDS as German warfare. Now this was on television because I watch a lot of talk shows. There's
also, they were experiment on green monkeys. And in Africa, their food supplies is green monkeys that they eat
because of lack of food. Throughout the country, in Africa alone, 10 million plus has AIDS. Mostly
heterosexuals. In this country it hit the gay population.
[01:08:37] Jimmy Flowers: Yes, that's true at first. But in other parts of the world, Russia, Japan, China,
Switzerland, Germany, East Germany, West Germany, also Africa, all the other countries it hit the
heterosexuals. But somehow the gays get the blame for it. Don't ask me why, I don't know why. But it's time
now to come out and not to do it violently, but peacefully protest by numbers. I've been asked that question
quite a lot. And my answer is, no, I will not do anything differently.
[01:09:30] Jimmy Flowers: Because I believe very strongly that I was born gay, not made, and I also
believe in God, and I also believe in Jesus. And I believe in a God of love, not a God of hate. I also believe that
Jesus preached love in the Ten Commandments, if you looked at it. It does not say, thy shall not be a
homosexual. Which in 1976, some of the religious groups wanted to bring Eleventh Commandment on the Ten
Commandments. And I was doing the Neal O'Brien situation. Which, by the way, I was one of the people that
threw a fruit pie at the Neal O'Brien's face.

14

�[01:10:22] Jimmy Flowers: And she forgave me.
[01:10:25] Julie Trainum: How do you know she forgave you?
[01:10:27] Jimmy Flowers: Because she said it on television that she forgives me.
[01:10:30] Julie Trainum: I'm glad you brought that up again because a lot of the younger people may not
remember who Anita O'Brien is.
[01:10:35] Jimmy Flowers: Well, Anita O'Brien was the one that was doing the commercials, and she was
a singer, and a blogger.
[01:10:43] Julie Trainum: But before that, wasn't she like a Miss America or some type like that?
[01:10:47] Jimmy Flowers: She came in second place.
[01:10:49] Julie Trainum: Okay, well it makes her like this all-American type, and people are going to
maybe listen to her. And so then she went into entertainment.
[01:10:56] Jimmy Flowers: Well, I can say this. We're all Americans here. No matter what color, what
background, if you're a woman, if you're a man, young, old, black and white, of race. We're all Americans here.
But if you really want to get down to the nitty gritty, the only Americans here that's true Americans is the
American Indians. I mean, let's face it. You know, white men brought the diseases over from Europe.
[01:11:26] Jimmy Flowers: If these diseases, if they would think, if you think about this, number one, if
the government could spend $2.3 billion on one bomb that would destroy countries and life, human life, from all
walks of life. Why can't they spend, and we've got enough weapons and bombs and airplanes to destroy this
world 20 times over, if not more. It is now time to put an end to all diseases and put the money together and
have all the scientists throughout the world in this country. And I'm not just talking about AIDS. I'm talking
about diabetes.
[01:12:11] Jimmy Flowers: I'm talking about heart trouble or cancer and liver problems. If they will find
and put their money to save human life instead of destroying human life, I'll bet you, ten to one, we will be
much happier. Because in the Constitution of the United States too, it says, life, liberty, and presumed
happiness. And so far, I really haven't seen much of that. And I'm sure a lot of others haven't either.
[01:12:43] Julie Trainum: But...
[01:12:43] Julie Trainum: Okay, let me stop there for a second.
[01:12:45] Julie Trainum: Stand by, stand by. We're looking at some of the things that Jimmy brought
with him. Just kind of show real quick a few of these items. And let's go back over here to the purple outfit. Tell
us what this is and when you wore it.
[01:13:04] Jimmy Flowers: Okay. This was part of my go-go outfit. I was a go-go boy.
[01:13:09] Julie Trainum: What is that again? You're a dancer.
[01:13:09] Julie Trainum: And I also was a go-go boy at
[01:13:11] Jimmy Flowers: the Gay Activist Alliance of New York City in the firehouse of GAA and at
the Stonewall and at the Church of the Beloved Disciples, which was the first gay church in 1970 to raise money
for the Church of the Beloved Disciples.
[01:13:41] Julie Trainum: Okay.
[01:13:42] Jimmy Flowers: And also, at that time, they called them hot pants. And that was part... I had
black boots and a black cowboy hat and with the saccadone lights. That was part of my outfit.
[01:13:55] Julie Trainum: Okay, great. And let's go back over here to this T-shirt here. This is really neat.

15

�[01:14:02] Jimmy Flowers: Well, I was the marshal of the... In 1983, one of the marshals, which is one of
the grand marshals of the... You were chosen to be one of the persons that was involved in Stonewall and they
called you a grand marshal.
[01:14:28] Julie Trainum: Okay.
[01:14:29] Jimmy Flowers: And this is the T-shirt from the 25th anniversary of Stonewall, which
Stonewall would include all lesbians and gays from all over the world.
[01:14:40] Julie Trainum: Okay.
[01:14:40] Jimmy Flowers: And marched on the United Nations building to show that we want lesbian
and gay rights throughout the world.
[01:14:49] Julie Trainum: Okay.
[01:14:50] Julie Trainum: And was this the Marshall T-shirt you were studying?
[01:14:54] Julie Trainum: Yeah.
[01:14:54] Jimmy Flowers: Which was 1983.
[01:14:57] Julie Trainum: That's great. Okay.
[01:15:01] Julie Trainum: And this banner?
[01:15:02] Jimmy Flowers: That's the Stonewall banner which was given to me by Ed Murphy in late 70s.
We all got one. As you see it's turning pink, but it was purple and gold. Lavender and purple and white is the
lesbian and gay colors.
[01:15:21] Julie Trainum: Okay. Great. Let's move over here and take a look at some of these buttons you
have here.
[01:15:28] Jimmy Flowers: Well, this shows you here in New York City in 1988. This was in the 80s. The
gay 90s are coming. This here is the P flag.
[01:15:42] Jimmy Flowers: This was the symbol for gay black of Africans, America, Americans.
[01:15:50] Jimmy Flowers: This was the button on March of 87 to the White House. And this button here
was printed in 1971, gay love, it's the real thing. This here was printed in 1970, I'm a man's man. This here is
lesbian gay vote 89. And this was the first march in 1979 on Washington, National March. This is a button that
says I support lesbian gay rights. This button here is the quilt, the names of the project. And this here says fight
for lesbian gay rights, liberation. And you see the fist in the air means power to the people.
[01:16:43] Julie Trainum: You told me one time how many buttons you actually collected when you had
all of them. Do you remember how many?
[01:16:48] Jimmy Flowers: Oh, I remember how many. Yes, definitely. Before I left New York in 89, I
donated over 2,000 lesbian gay buttons to the Lesbian Gay Community Center. I also donated over 1,500
lesbian gay books that was printed from the 50s and 60s to the Lesbian Gay Community Center and the original
lesbian gay flag.
[01:17:14] Julie Trainum: What I'd like to do is just to get you to summarize, if you would, some of the
ideas that you have about what you'd like to see happen in Tulsa.
[01:17:25] Jimmy Flowers: Well, number one, I'd like to see Oklahoma wake up and smell the flowers.
And also to see more unity instead of more divided. The hungry power should stop the dividing of lesbians and
gays and young gays and older gays and black gays and lesbian black gays. What I am seeing now is what I feel
like sometimes I'm reliving the 70s and the 80s all over again. What I'd like to see is more unity among all of us.
The young, the old, the black, the white, and even some of the straight people in the community to get involved.

16

�[01:18:14] Jimmy Flowers: And also get the politicians to wake up and realize that we are here, we're not
going away, we're going to be out there marching. But I insist, let's march peacefully, no violence. We must do
it in unity. Once we step outside of the door, we must show numbers, unity, and strength. And let the politicians
and the media and the Christians know that we mean business. That we are Americans and we're human beings
and we are children of God. And we're just like anybody else.
[01:19:04] Jimmy Flowers: We come from poor to black to rich, middle class, upper class, or lower class,
and even homeless people. There are homeless people out there who has HIV and AIDS and they're not hardly
getting no help at all. There's people from all over here that we have to educate the politicians that it's not a gay
disease. It's a human disease and we must put a stop to it now. I say to the gay youth, come out, be proud, and be
careful, and play safe. Show affection, be yourselves, and start marching.
[01:19:54] Julie Trainum: Thanks, Jim.

17

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                    <text>Finance Policy Manual

Adopted (date)

�Contents

Section 1 – Introduction .............................................................................................. 4
Section 2 – General Provisions .................................................................................... 4
2.1 Segregation of Duties .................................................................................. 4
2.2 Accounting Period ....................................................................................... 4
2.3 Accounting Method ..................................................................................... 4
2.4 Accounting System ...................................................................................... 4
2.5 Consistent Treatment .................................................................................. 4
2.6 Finance Committee...................................................................................... 4
2.7 Non-Compliance .......................................................................................... 5
Section 3 – Cash, Banking and Investments ................................................................. 5
3.1 Bank Authority ........................................................................................... 5
3.2 Banking Relationships ................................................................................. 5
3.3 Federal Deposit Insurance Corporation Coverage (FDIC) .............................. 5
3.4 Bank Reconciliations.................................................................................... 5
3.5 Deposits ...................................................................................................... 5
3.6 Voided Checks ............................................................................................. 5
3.7 Petty Cash ................................................................................................... 6
3.8 Credit/Prepaid Debit Cards .......................................................................... 6
3.9 Investments................................................................................................. 7
Section 4 – Accounts Receivable and Revenue Recognition ......................................... 7
4.1 Invoicing ...................................................................................................... 7
4.2 Revenue Recognition ................................................................................... 7
4.3 Contribution Acknowledgement .................................................................. 7
Section 5 – Other Assets.............................................................................................. 7
5.1 Fixed Assets ................................................................................................. 7
5.2 Fixed Asset Depreciation ............................................................................. 7
5.3 Fixed Asset Disposition ................................................................................ 8
5.4 Prepaid Assets ............................................................................................. 8
Section 6 – Purchasing and Payables ........................................................................... 8
6.1 Open Competition ....................................................................................... 8
6.2 Approval Limits ........................................................................................... 8
6.3 Contracts and Agreements .......................................................................... 8
6.4 Accounts Payable ........................................................................................ 9
6.5 Tax Reporting and Compliance .................................................................... 9
Section 7 – Payroll and Related Liabilities.................................................................... 9
7.1 Payroll Processing ........................................................................................ 9
7.2 Payroll Liabilities ......................................................................................... 9
7.3 Payroll Reporting ......................................................................................... 9
7.4 Payroll Changes ........................................................................................... 9
Page 2 of 14

�Section 8 – Other Liabilities ....................................................................................... 10
8.1 Accruals ..................................................................................................... 10
8.2 Loans ......................................................................................................... 10
8.3 Assumption of Debt ................................................................................... 10
8.4 Long-Term Debt ......................................................................................... 10
8.5 Deferred Revenue ..................................................................................... 10
Section 9 – Travel and Expense Reimbursement ....................................................... 10
9.1 Travel Expenses ......................................................................................... 10
9.2 Employee Expense Reimbursement ........................................................... 10
9.3 Unallowable Expenses ............................................................................... 11
Section 10 – Financial Reporting................................................................................ 12
10.1 Review..................................................................................................... 12
10.2 Reporting Frequency ............................................................................... 12
10.3 Journal Entries ......................................................................................... 12
10.4 Balance Sheet Reconciliations.................................................................. 12
10.5 Financial Audit ......................................................................................... 12
Section 11 – Budgeting .............................................................................................. 12
11.1 Organization Budget ................................................................................ 12
11.2 Programmatic/Grant Budgets .................................................................. 13
11.3 Event Budgets.......................................................................................... 13
Section 12 – Document Retention and Destruction ................................................... 13

Page 3 of 14

�Section 1 – Introduction
Oklahomans for Equality, hereinafter referred to as “OKEQ” is a tax-exempt organization
pursuant to Internal Revenue Code §501(c)(3). The mission of OkEq is to seek equal rights for
Two-Spirit, Lesbian, Gay, Bisexual, Transgender, Queer/Questioning, Intersex, Ace, and plus
(2SLGBTQIA+) individuals and families through intersectional advocacy, education, programs,
alliances, and the operation of the Dennis R. Neill Equality Center.
This manual contains the internal controls and financial management standards used by OKEQ to
safeguard all assets and ensure that they are used solely for authorized purposes. All Board of
Directors, employees and/or contractors have a responsibility to utilize the organization’s assets
in the most efficient manner possible and to guard against loss of the organization’s assets
whether due to error or fraud. It is important that these internal controls are observed to maintain
the highest level of fiscal integrity and accountability.
Management, including but not limited to the Board of Directors (the Board), will have the
responsibility for interpretation of these policies. All questions regarding financial policy should be
directed to the Finance Committee.

Section 2 – General Provisions
2.1 Segregation of Duties

Proper segregation of duties shall be maintained at all times in order to safeguard the assets of
the organization. No single individual shall have the authority to both request and approve the
disbursement or obligation of funds. The Board and the Finance Committee are charged with
general oversight of the finance function and will be provided periodic financial reports to facilitate
this duty.

2.2 Accounting Period

The accounting period of OKEQ is October 1 thru September 30.

2.3 Accounting Method

OKEQ will utilize the accrual method of accounting, in accordance with Generally Accepted
Accounting Principles (GAAP).

2.4 Accounting System

OKEQ will use an ERP accounting system that includes the capability to segregate activity by
funding source. Within this accounting system, a chart of accounts will be established that
ensures proper classification of activity by account type and in alignment with line items included
in approved budgets.

2.5 Consistent Treatment

All financial policies and procedures shall be applied consistently across all funding sources and
across all funding periods.

2.6 Finance Committee
Page 4 of 14

�An integral part of the internal controls outlined in this document is the existence of a Finance
Committee that reports to the Board. The Finance Committee will be chaired by the Treasurer.
Other members of the Board and/or community members may be appointed to the committee by
the Treasurer.

2.7 Non-Compliance

Compliance with this policy is mandatory. No employee has the authority to act contrary to the
provisions of this policy or to authorize, direct, or condone violations of it by any other employee
or by any representative of OkEq. Any employee who has knowledge of facts or incidents which
is to be believed in violation of this policy has an obligation, promptly after learning of such fact or
incident, to review the matter with Executive Director or someone from the Executive Committee.

Section 3 – Cash, Banking and Investments
3.1 Bank Authority

Bank Signers should be voted by the board and be limited to three elected members of the
Executive Committee. Upon approval of the Board, changes to the authorized signers will be
communicated to the banking institution by a member of the Finance Committee. .

3.2 Banking Relationships

Banking relationships will be reviewed every two years by the Finance Committee to ensure
competitive interest rates are being received, determine if alternate banking products have
become more suitable, and make sure fees and charges are reasonable. The results of any
review of banking relationships will be provided to the Finance Committee along with a
recommended course of action. The Finance Committee will review the recommendation and
forward their recommendation to the full Board for approval. The Board Treasurer will execute
any Board decisions regarding banking relationships.

3.3 Federal Deposit Insurance Corporation Coverage (FDIC)

The Accountant will monitor bank balances on a continual basis to ensure FDIC coverage is
maintained. If new bank accounts are needed to maintain FDIC coverage, the Finance
Committee will research potential institutions and provide recommendations to the Board. The
Board Treasurer will take the necessary steps to open new bank accounts and to move funding
as directed by the Board.

3.4 Bank Reconciliations

Bank reconciliations will be performed by the Accountant each month. Bank statements will be
printed from online banking applications, if available, for reconciliation purposes. Completed bank
reconciliations will be provided to the Board Treasurer for review.

3.5 Deposits

Any checks or cash received will be deposited as soon as practical, but at least weekly, and
recorded in the accounting system when deposited. Proof of deposit, check copies and any
documentation accompanying the checks/cash will be maintained in the Finance files.

3.6 Voided Checks

Every check that has been voided, regardless of reason, shall be recorded in the accounting
Page 5 of 14

�system. If voided checks are physically available, they will be marked “VOID”, signature line
removed and kept in the Finance files.

3.7 Petty Cash

A petty cash fund may be needed for the store, events, and fundraising activities. Petty cash is
used only when it is necessary to pay for small purchases and to provide an adequate amount of
change where cash is accepted. A receipt or verifiable documentation must be acquired upon
payment. Total petty cash funds do not exceed $500.00, except where more funds are needed for
change at events.
The petty cash fund must have a designated custodian responsible for that fund who is
independent of the accounting department and the cash disbursement process. When necessary,
the bank signers have authority to replenish the account. The custodian and the person
approving replenishment of the petty cash fund cannot be the same person. Alternatively, petty
cash may be replenished by depositing some cash into the petty cash account that would
otherwise be deposited into the bank account. Full documentation for this deposit should be
retained. The petty cash is counted and verified by two individuals using the Petty Cash Reconciliation
form. The reconciliation is sent to the Accountant at the end of each month.

Petty cash cannot be used for the following:
• Purchases from or expenses incurred with a vendor that cannot provide an invoice or
receipt.
• Vendors that have an active account in the accounting system.
• Employee expense reports.
• Employee advances (salary, travel, or otherwise).
• Any payroll-related costs or adjustments.
• Inventory materials.
• Anything related to taxes.
• Anything related to government fees
• Fixed Assets.

3.8 Credit/Prepaid Debit Cards

Credit or Prepaid Debit Cards associated with OKEQ may be issued to staff and board members
to be used for business-related expenditures. The Finance Committee shall determine who is
authorized to have an OKEQ credit/prepaid debit card. All cards shall be under the name and
federal identification number of OKEQ. It is strictly prohibited for staff to use their personal social
security number to obtain a credit card in OKEQ’s name.
Credit/prepaid cards shall not be used for personal charges at any time. If personal charges are
made accidentally, the card holder will inform the Executive Director and immediately reimburse
OKEQ. Written documentation will be kept in employee file stored within the locked storage in the
office of the Executive Director.
Card holders are required to submit itemized receipts each month to the Accountant for all
charges monthly through the Finance Request Form. The Executive Director or Treasurer will
review and approve transactions. The Accountant will enter transactions into the accounting
system based on the supporting documentation provided. All policies related to purchasing also
apply to transactions made by credit/prepaid debit cards, and full compliance is expected. The
Page 6 of 14

�card holder can be held responsible for any transactions for which a receipt is not submitted. The
card holder may be required to reimburse OKEQ for these unsubstantiated transactions.
Repeated non-compliance with these requirements by a card holder will result in the loss of card
privileges. Unauthorized charges or lost/stolen cards shall be immediately reported to the
Executive Director so appropriate action may be taken.

3.9 Investments

No funds of OKEQ shall be deposited in any name other than OKEQ, and no funds of OKEQ
shall be invested without approval of the Board. The Board may approve an investment policy
separate from this document. In addition, OKEQ may utilize an investment advisor.

Section 4 – Accounts Receivable and Revenue Recognition
4.1 Invoicing

Invoicing for grants and contracts will be prepared at the frequency and per the terms of the grant
or contract. Invoices will be entered and tracked through the accounting system. Supporting
documentation for any expenditures charged to a grant or contract will be maintained in the
finance files along with a copy of the invoice. The Accountant will record payments on invoices
when they are received.

4.2 Revenue Recognition

Revenue will be recognized based on the terms of each grant or restricted funds and the
appropriate GAAP revenue recognition principle.

4.3 Contribution Acknowledgement

For all cash or in-kind donations of $250 or more, the contributor will receive an
acknowledgement letter. All quid pro quo contributions of $75 or more will be documented as
required and an acknowledgement sent to the contributor.

Section 5 – Other Assets
5.1 Fixed Assets

Fixed assets are defined as any piece of furniture or equipment valued at two thousand five
hundred ($2,500.00) or more and having an expected useful life of greater than one year. All
purchases that are classified as fixed assets will be recorded in a fixed asset records. An
inventory of fixed assets will be performed at the end of each fiscal year using the fixed asset
record as a guide. Assets are the property of OKEQ.
Assets will be classified in the following categories with the useful life indicated below.
• Furniture and Fixtures – 10 years
• Computer &amp; Electronic Equipment – 5 years
• Software – 3 years

5.2 Fixed Asset Depreciation
Page 7 of 14

�Depreciation will be calculated on an annual basis using the straight-line depreciation method and
will be classified as an administrative expense.

5.3 Fixed Asset Disposition

Fixed assets may be sold or traded-in on new equipment.
Any asset that is missing or has been stolen will be reported in writing to the Board as soon as
possible. The description and other pertinent information about the lost item shall be included in
the report. The Board President will determine the proper course of action and will direct the
notification of OKEQ’s insurance carrier and any outside authorities, if deemed necessary. If the
asset is not recovered, it will be removed from the fixed asset records.
Fixed assets that are deemed as unusable will be reported to the Board, disposed of properly and
removed from the fixed asset records.

5.4 Prepaid Assets

Any items over $1,000, such as insurance premiums, that are paid in advance and cover a future
period will be classified as Prepaid Assets and amortized over the appropriate period.

Section 6 – Purchasing and Payables
6.1 Open Competition

All purchases must follow the approval requirements and processes outlined in this section.
Goods or services costing more than five-thousand ($5,000.00) each require three bids. The
supporting documents demonstrating that three bids have been obtained will be maintained in the
finance files. A sole source purchase may be authorized when it is impossible or extremely
impractical to obtain three bids and subject matter experts. The reason that the purchase was
made as a sole source must be thoroughly documented, and the documentation must be kept in
the finance files.

6.2 Approval Limits

The following approval limits apply to all purchases. The limits apply to the total cost of a
purchase. Purchases shall not be split in order to circumvent these limits. Whenever possible,
purchases should be combined to reduce administrative burden, reduce shipping costs and/or
obtain volume purchasing discounts.
•
•
•

Up to $5,000 – Executive Director
$5,001 to $15,000 – Executive Committee
Over $15,000 – Board approval

6.3 Contracts and Agreements

Signature authority for contracts and agreements are limited to the Board Chair, Board Treasurer,
and Executive Director following appropriate approval limits listed above in section 6.2. Contracts
and legal documents should go through review prior to any action on them. A contract must be fully
executed before payments can be made to vendors. A copy of the fully executed contract will be
maintained in the finance files.
Page 8 of 14

�6.4 Accounts Payable

Request for invoice payment will be processed through the Finance Request Form with
appropriate coding, invoice (not statements), and other supporting documents for the associated
purchase. Upon submission, the Finance Request Form is routed to the Executive Director or
Treasurer for approval. Once approved, the completed packet will be submitted to the Accountant
to be entered into the accounting system and to be included on the weekly check run. The check
run report is reviewed by the President and Treasurer. After review, the payments are disbursed
by the Accountant either via paper check or electronic payment. No individual may request,
approve and initiate payment. No vendor invoices will be paid from Petty Cash. All supporting
documentation is maintained in the finance files.

6.5 Tax Reporting and Compliance

All vendors will be required to provide Form W-9 Request for Taxpayer Identification Number and
Certification prior to payments being issued to the vendor. Backup withholding requirements, as
specified by the Internal Revenue Service, will be applied, if necessary. The completed Form W9 will be maintained in the finance files.
Form 1099 will be prepared and provided to vendors annually based on the Internal Revenue
Service requirements in effect at the time.

Section 7 – Payroll and Related Liabilities
7.1 Payroll Processing

Payroll is processed on a bi-weekly basis, with payment dates on Friday. Payroll is paid via direct
deposit only. Employees are responsible for tracking their time and recording actual hours worked
in the designated timekeeping system. Hours entered in the timekeeping system should be
approved by Supervisors.
The Accountant is responsible for entering and processing payroll payments through the payroll
system. Withholdings will be made from employee paychecks based on employee authorizations,
Form W-4, and applicable law.

7.2 Payroll Liabilities

All payroll liabilities, including federal and state taxes, will be paid as soon as practical following
the end of each pay period. The Accountant is responsible for ensuring timely payment of payroll
liabilities.

7.3 Payroll Reporting

The Accountant is responsible for ensuring all required payroll tax returns are prepared and
timely filed. W-2 Wage and Tax Statements and W-3 Transmittal of Wage and Tax Statements
will be prepared and distributed on an annual basis within applicable timelines established by the
Internal Revenue Service. Deadlines and filing requirements will be monitored by the Accountant,
and filing frequency and content will be modified, as needed.

7.4 Payroll Changes

If changes need to be made in the payroll system, an Employee Change Form will be completed
and signed by the employee and Executive Director. Changes in the payroll system will not be
applied until all approvals are complete. The Employee Change Form will be filed in the finance

Page 9 of 14

�files.

Section 8 – Other Liabilities
8.1 Accruals

Accruals are necessary from time to time to record costs or revenue to the appropriate accounting
period. At a minimum, accruals will be prepared at fiscal year-end to ensure the accuracy of
annual financial statements and/or in preparation for the annual financial audit.

8.2 Loans

OKEQ prohibits loans to staff, Directors, Officers, or committee members.

8.3 Assumption of Debt

The Board of Directors of OkEq shall not have the power or authority to obligate OkEq to any
single capital debt exceeding $50,000 unless approved by a majority vote of the full Board of
Directors and unanimous vote of all of the Trustees. The Finance Committee must review all debt
agreements prior to the presentation of such agreements to the Board. The Board’s authorization
to incur debt shall be documented in the minutes of the Board meetings.

8.4 Long-Term Debt

Current portions of long-term debt will be included with current liabilities on the financial
statements. Only the noncurrent portion of the long-term debt will be included in the long-term
debt section of the financial statements. The current portion of debt is considered to be the
amount of principal due to be paid over the ensuing twelve (12) month period, or any debt
expected to be refinanced within the same twelve (12) month period.

8.5 Deferred Revenue

Cash receipts in excess of costs incurred on conditional grants are to be reflected as Deferred
Revenue and temporarily restricted net assets until they are expended for the purpose of the
grant, at which time they will be considered earned and recognized as unrestricted support.

Section 9 – Travel and Expense Reimbursement
9.1 Travel Expenses

From time to time, staff or Board members may be approved for travel related to the business of
OKEQ. All travel-related expenses must be appropriately documented and submitted through the
Finance Request Form. All requests for reimbursement require approval from the Executive
Director and Treasurer.

9.2 Employee Expense Reimbursement

Reimbursement for other pre-approved expenses such as cell phone, business meals, supplies,
and services (not an inclusive list) may be made for business purposes only. To request
reimbursement a Finance Request Form is submitted along with relevant invoices, receipts, and
other verifiable documentation.
Page 10 of 14

�9.3 Unallowable Expenses

Reimbursement will not be made for items of a personal nature or for entertainment unrelated to
business purposes. The cost of entertainment may be reimbursed if such entertainment is for
business purposes, with prior approval of the Executive Director or Treasurer.

Page 11 of 14

�Section 10 – Financial Reporting
10.1 Review

The internal control procedures built into the accounting system are designed to help safeguard
the assets of the organization from loss due to error or fraud during daily operations. Finance
Committee review of financial reports is an important part of these internal controls. Finance
Committee review serves to test the accuracy of the recorded data and to ensure compliance with
internal control procedures, as well as other established policies and procedures.

10.2 Reporting Frequency

Monthly
Budget versus Actual reports will be prepared monthly and provided to the Finance Committee.
The reports will be based on the approved budgets in effect at the time. The Finance Committee
will review the reports before they are submitted to the Board as a whole.
Annual
IRS Form 990 Return of Organization Exempt from Income Tax will be prepared annually based
on finalized information for the reporting period. The completed form will be provided to
Management for review prior to filing.
Periodic
Additional financial reporting as required by funding sources will be prepared and submitted in a
timely manner to ensure compliance with the funder conditions.

10.3 Journal Entries

Journal entries will be prepared on an as needed basis to ensure the accuracy of financial
records. Journal entries will be prepared by Finance and appropriate supporting documentation
will be maintained.

10.4 Balance Sheet Reconciliations

At a minimum, all items on the balance sheet will be reconciled on a monthly basis.

10.5 Financial Audit

When required, the organization will contract with an appropriate independent accounting firm to
perform a financial audit. The audit will be scheduled as soon as possible after the fiscal year
ends. The independent accounting firm will be re-evaluated after being contracted for three
consecutive audits.

Section 11 – Budgeting
11.1 Organization Budget

An annual budget will be drafted by the Executive Director with assistance from the Accountant
and Finance Committee. The budget will be presented to Board for review and approval prior to
the beginning of the fiscal year. The Executive Director is authorized to reallocate funds among
budget line items to the extent that the total budget approved by the Board is not exceeded. The
Executive Director shall report any such reallocations to the Board.
Page 12 of 14

�11.2 Programmatic/Grant Budgets

Programmatic and grant budgets will be prepared for each funded program. Expenditures for
programmatic activities will be restricted to the budget approved by the funding sponsor.
Expenses charged to programmatic budgets will be made in accordance with the applicable
guidance provided by the funding sponsor.

11.3 Event Budgets

Fundraising and Event budgets will be prepared by the Event Chairperson with assistance from
the Executive Director and Accountant. Fundraising and Event budgets will be presented to the
Finance Committee for approval before spending may occur.

Section 12 – Document Retention and Destruction
The following document retention standards have been adopted from the American Institute of
Certified Public Accountants. The schedule reflects retention periods for specific types of
documents. Notwithstanding the following, Oklahomans for Equality will adhere to any legal
requirements that would supersede the retention periods outlines below. Additionally, all grant
documents and related supporting documentation will be maintained for the audit look back
period specified in each grant.
Area
Accounting Records

Bank Records

Corporate Records

Document Type
Accounts Payable
Accounts Receivable
Audit Reports
Chart of Accounts
Depreciation Schedules
Expense Records
Financial Statements
(Annual)
Fixed Asset purchases
General Ledger
Inventory Records
Loan Payment Schedules
Purchase Orders (1 copy)
Sales Records
Tax Return
Bank reconciliations
Bank statements
Canceled checks
Electronic payment records
Board Minutes
Bylaws
Business Licenses

Retention Period
7 years
7 years
Permanent
Permanent
Permanent
7 years
Permanent
Permanent
Permanent
7 years
7 years
7 years
7 years
Permanent
2 years
7 years
7 years
7 years
Permanent
Permanent
Permanent
Page 13 of 14

�Contracts-major
Contracts-minor
Insurance policies
Leases/mortgages
Employee Records
Benefit Plans
Employee files (exemployees)
Employment applications
Employment taxes
Payroll records
Pension/profit sharing plans
Real Property Records Construction records
Leasehold improvements
Lease payment records
Real estate purchases

Life +4 years
Life +3 years
Permanent
Permanent
Permanent
7 years
1 years
7 years
7 years
Permanent
Permanent
Permanent
Life +4 years
Permanent

Documents will be destroyed by a secured destruction methodology once the specified retention
period has expired.

Page 14 of 14

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              <text>Oklahomans for Equality&lt;br /&gt;Finance Policy Manual&lt;br /&gt;&lt;strong&gt;Adopted (date)&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;&lt;strong&gt;Contents&lt;br /&gt;&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;Section 1 – Introduction .............................................................................................. 4&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;Section 2 – General Provisions .................................................................................... 4&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;2.1 Segregation of Duties  .................................................................................. 4&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;2.2 Accounting Period  ....................................................................................... 4&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;2.3 Accounting Method ..................................................................................... 4&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;2.4 Accounting System  ...................................................................................... 4&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;2.5 Consistent Treatment .................................................................................. 4&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;2.6 Finance Committee ...................................................................................... 4&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;2.7 Non-Compliance .......................................................................................... 5&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;Section 3 – Cash, Banking and Investments ................................................................. 5&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;3.1 Bank Authority  ........................................................................................... 5&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;3.2 Banking Relationships  ................................................................................. 5&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;3.3 Federal Deposit Insurance Corporation Coverage (FDIC) .............................. 5&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;3.4 Bank Reconciliations .................................................................................... 5&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;3.5 Deposits  ...................................................................................................... 5&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;3.6 Voided Checks ............................................................................................. 5&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;3.7 Petty Cash  ................................................................................................... 6&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;3.8 Credit/Prepaid Debit Cards .......................................................................... 6&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;3.9 Investments ................................................................................................. 7&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;Section 4 – Accounts Receivable and Revenue Recognition ......................................... 7&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;4.1 Invoicing ...................................................................................................... 7&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;4.2 Revenue Recognition ................................................................................... 7&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;4.3 Contribution Acknowledgement .................................................................. 7&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;Section 5 – Other Assets .............................................................................................. 7&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;5.1 Fixed Assets ................................................................................................. 7&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;5.2 Fixed Asset Depreciation  ............................................................................. 7&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;5.3 Fixed Asset Disposition ................................................................................ 8&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;5.4 Prepaid Assets ............................................................................................. 8&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;Section 6 – Purchasing and Payables ........................................................................... 8&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;6.1 Open Competition  ....................................................................................... 8&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;6.2 Approval Limits  ........................................................................................... 8&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;6.3 Contracts and Agreements  .......................................................................... 8&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;6.4 Accounts Payable  ........................................................................................ 9&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;6.5 Tax Reporting and Compliance  .................................................................... 9&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;Section 7 – Payroll and Related Liabilities .................................................................... 9&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;7.1 Payroll Processing ........................................................................................ 9&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;7.2 Payroll Liabilities  ......................................................................................... 9&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;7.3 Payroll Reporting ......................................................................................... 9&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;7.4 Payroll Changes ........................................................................................... 9&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;Page &lt;strong&gt;2&lt;/strong&gt; of &lt;strong&gt;14&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;&lt;strong&gt;Section 8 – Other Liabilities ....................................................................................... 10&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;8.1 Accruals ..................................................................................................... 10&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;8.2 Loans ......................................................................................................... 10&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;8.3 Assumption of Debt ................................................................................... 10&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;8.4 Long-Term Debt ......................................................................................... 10&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;8.5 Deferred Revenue  ..................................................................................... 10&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;Section 9 – Travel and Expense Reimbursement  ....................................................... 10&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;9.1 Travel Expenses ......................................................................................... 10&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;9.2 Employee Expense Reimbursement ........................................................... 10&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;9.3 Unallowable Expenses ............................................................................... 11&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;Section 10 – Financial Reporting ................................................................................ 12&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;10.1 Review ..................................................................................................... 12&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;10.2 Reporting Frequency  ............................................................................... 12&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;10.3 Journal Entries ......................................................................................... 12&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;10.4 Balance Sheet Reconciliations .................................................................. 12&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;10.5 Financial Audit ......................................................................................... 12&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;Section 11 – Budgeting .............................................................................................. 12&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;11.1 Organization Budget ................................................................................ 12&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;11.2 Programmatic/Grant Budgets .................................................................. 13&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;11.3 Event Budgets .......................................................................................... 13&lt;/strong&gt;&lt;br /&gt;&lt;strong&gt;Section 12 – Document Retention and Destruction ................................................... 13&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;Page &lt;strong&gt;3&lt;/strong&gt; of &lt;strong&gt;14&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;&lt;strong&gt;Section 1 – Introduction&lt;/strong&gt;&lt;/span&gt;&lt;br /&gt;&lt;em&gt;&lt;strong&gt;Oklahomans for Equality&lt;/strong&gt;&lt;/em&gt;, hereinafter referred to as “OKEQ” is a tax-exempt organization pursuant to Internal Revenue Code §501(c)(3). The mission of OkEq is to seek equal rights for Two-Spirit, Lesbian, Gay, Bisexual, Transgender, Queer/Questioning, Intersex, Ace, and plus (2SLGBTQIA+) individuals and families through intersectional advocacy, education, programs, alliances, and the operation of the Dennis R. Neill Equality Center.&lt;br /&gt;This manual contains the internal controls and financial management standards used by OKEQ to safeguard all assets and ensure that they are used solely for authorized purposes. All Board of Directors, employees and/or contractors have a responsibility to utilize the organization’s assets in the most efficient manner possible and to guard against loss of the organization’s assets whether due to error or fraud. It is important that these internal controls are observed to maintain&lt;br /&gt;the highest level of fiscal integrity and accountability.&lt;br /&gt;Management, including but not limited to the Board of Directors (the Board), will have the responsibility for interpretation of these policies. All questions regarding financial policy should be directed to the Finance Committee.&lt;br /&gt;&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;&lt;strong&gt;Section 2 – General Provisions&lt;/strong&gt;&lt;/span&gt;&lt;br /&gt;&lt;strong&gt;2.1 Segregation of Duties&lt;/strong&gt;&lt;br /&gt;Proper segregation of duties shall be maintained at all times in order to safeguard the assets of the organization. No single individual shall have the authority to both request and approve the disbursement or obligation of funds. The Board and the Finance Committee are charged with general oversight of the finance function and will be provided periodic financial reports to facilitate this duty.&lt;br /&gt;&lt;strong&gt;2.2 Accounting Period&lt;/strong&gt;&lt;br /&gt;The accounting period of OKEQ is October 1 thru September 30.&lt;br /&gt;&lt;strong&gt;2.3 Accounting Method&lt;/strong&gt;&lt;br /&gt;OKEQ will utilize the accrual method of accounting, in accordance with Generally Accepted Accounting Principles (GAAP).&lt;br /&gt;&lt;strong&gt;2.4 Accounting System&lt;/strong&gt;&lt;br /&gt;OKEQ will use an ERP accounting system that includes the capability to segregate activity by funding source. Within this accounting system, a chart of accounts will be established that ensures proper classification of activity by account type and in alignment with line items included in approved budgets.&lt;br /&gt;&lt;strong&gt;2.5 Consistent Treatment&lt;/strong&gt;&lt;br /&gt;All financial policies and procedures shall be applied consistently across all funding sources and across all funding periods.&lt;br /&gt;&lt;strong&gt;2.6 Finance Committee&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;Page &lt;strong&gt;4&lt;/strong&gt; of &lt;strong&gt;14&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;An integral part of the internal controls outlined in this document is the existence of a Finance Committee that reports to the Board. The Finance Committee will be chaired by the Treasurer. Other members of the Board and/or community members may be appointed to the committee by the Treasurer.&lt;br /&gt;&lt;strong&gt;2.7 Non-Compliance&lt;/strong&gt;&lt;br /&gt;Compliance with this policy is mandatory. No employee has the authority to act contrary to the provisions of this policy or to authorize, direct, or condone violations of it by any other employee or by any representative of OkEq. Any employee who has knowledge of facts or incidents which is to be believed in violation of this policy has an obligation, promptly after learning of such fact or incident, to review the matter with Executive Director or someone from the Executive Committee.&lt;br /&gt;&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;&lt;strong&gt;Section 3 – Cash, Banking and Investments&lt;/strong&gt;&lt;/span&gt;&lt;br /&gt;&lt;strong&gt;3.1 Bank Authority&lt;/strong&gt;&lt;br /&gt;Bank Signers should be voted by the board and be limited to three elected members of the Executive Committee. Upon approval of the Board, changes to the authorized signers will be communicated to the banking institution by a member of the Finance Committee. . [sic]&lt;br /&gt;&lt;strong&gt;3.2 Banking Relationships&lt;br /&gt;&lt;/strong&gt;Banking relationships will be reviewed every two years by the Finance Committee to ensure competitive interest rates are being received, determine if alternate banking products have become more suitable, and make sure fees and charges are reasonable. The results of any review of banking relationships will be provided to the Finance Committee along with a recommended course of action. The Finance Committee will review the recommendation and forward their recommendation to the full Board for approval. The Board Treasurer will execute any Board decisions regarding banking relationships.&lt;br /&gt;&lt;strong&gt;3.3 Federal Deposit Insurance Corporation Coverage (FDIC)&lt;br /&gt;&lt;/strong&gt;The Accountant will monitor bank balances on a continual basis to ensure FDIC coverage is maintained. If new bank accounts are needed to maintain FDIC coverage, the Finance Committee will research potential institutions and provide recommendations to the Board. The Board Treasurer will take the necessary steps to open new bank accounts and to move funding as directed by the Board.&lt;br /&gt;&lt;strong&gt;3.4 Bank Reconciliations&lt;/strong&gt;&lt;br /&gt;Bank reconciliations will be performed by the Accountant each month. Bank statements will be printed from online banking applications, if available, for reconciliation purposes. Completed bank reconciliations will be provided to the Board Treasurer for review.&lt;br /&gt;&lt;strong&gt;3.5 Deposits&lt;br /&gt;&lt;/strong&gt;Any checks or cash received will be deposited as soon as practical, but at least weekly, and recorded in the accounting system when deposited. Proof of deposit, check copies and any documentation accompanying the checks/cash will be maintained in the Finance files.&lt;br /&gt;&lt;strong&gt;3.6 Voided Checks&lt;/strong&gt;&lt;br /&gt;Every check that has been voided, regardless of reason, shall be recorded in the accounting system. If voided checks are physically available, they will be marked “VOID”, signature line removed and kept in the Finance files.&lt;br /&gt;&lt;br /&gt;Page &lt;strong&gt;5&lt;/strong&gt; of &lt;strong&gt;14&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;&lt;strong&gt;3.7 Petty Cash&lt;br /&gt;&lt;/strong&gt;A petty cash fund may be needed for the store, events, and fundraising activities. Petty cash is used only when it is necessary to pay for small purchases and to provide an adequate amount of change where cash is accepted. A receipt or verifiable documentation must be acquired upon payment. Total petty cash funds do not exceed $500.00, except where more funds are needed for change at events.&lt;br /&gt;The petty cash fund must have a designated custodian responsible for that fund who is independent of the accounting department and the cash disbursement process. When necessary, the bank signers have authority to replenish the account. The custodian and the person approving replenishment of the petty cash fund cannot be the same person. Alternatively, petty cash may be replenished by depositing some cash into the petty cash account that would otherwise be deposited into the bank account. Full documentation for this deposit should be retained. The petty cash is counted and verified by two individuals using the Petty Cash Reconciliation form. The reconciliation is sent to the Accountant at the end of each month.&lt;br /&gt;Petty cash cannot be used for the following:&lt;br /&gt;• Purchases from or expenses incurred with a vendor that cannot provide an invoice or receipt.&lt;br /&gt;• Vendors that have an active account in the accounting system.&lt;br /&gt;• Employee expense reports.&lt;br /&gt;• Employee advances (salary, travel, or otherwise).&lt;br /&gt;• Any payroll-related costs or adjustments.&lt;br /&gt;• Inventory materials.&lt;br /&gt;• Anything related to taxes.&lt;br /&gt;• Anything related to government fees&lt;br /&gt;• Fixed Assets.&lt;br /&gt;&lt;strong&gt;3.8 Credit/Prepaid Debit Cards&lt;br /&gt;&lt;/strong&gt;Credit or Prepaid Debit Cards associated with OKEQ may be issued to staff and board members to be used for business-related expenditures. The Finance Committee shall determine who is authorized to have an OKEQ credit/prepaid debit card. All cards shall be under the name and federal identification number of OKEQ. It is strictly prohibited for staff to use their personal social security number to obtain a credit card in OKEQ’s name.&lt;br /&gt;Credit/prepaid cards shall not be used for personal charges at any time. If personal charges are made accidentally, the card holder will inform the Executive Director and immediately reimburse OKEQ. Written documentation will be kept in employee file stored within the locked storage in the office of the Executive Director.&lt;br /&gt;Card holders are required to submit itemized receipts each month to the Accountant for all charges monthly through the Finance Request Form. The Executive Director or Treasurer will review and approve transactions. The Accountant will enter transactions into the accounting system based on the supporting documentation provided. All policies related to purchasing also apply to transactions made by credit/prepaid debit cards, and full compliance is expected. The card holder can be held responsible for any transactions for which a receipt is not submitted. The card holder may be required to reimburse OKEQ for these unsubstantiated transactions.&lt;br /&gt;&lt;br /&gt;Page &lt;strong&gt;6&lt;/strong&gt; of &lt;strong&gt;14&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;Repeated non-compliance with these requirements by a card holder will result in the loss of card privileges. Unauthorized charges or lost/stolen cards shall be immediately reported to the Executive Director so appropriate action may be taken.&lt;br /&gt;&lt;strong&gt;3.9 Investments&lt;br /&gt;&lt;/strong&gt;No funds of OKEQ shall be deposited in any name other than OKEQ, and no funds of OKEQ shall be invested without approval of the Board. The Board may approve an investment policy separate from this document. In addition, OKEQ may utilize an investment advisor.&lt;br /&gt;&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;&lt;strong&gt;Section 4 – Accounts Receivable and Revenue Recognition&lt;/strong&gt;&lt;/span&gt;&lt;br /&gt;&lt;strong&gt;4.1 Invoicing&lt;/strong&gt;&lt;br /&gt;Invoicing for grants and contracts will be prepared at the frequency and per the terms of the grant or contract. Invoices will be entered and tracked through the accounting system. Supporting documentation for any expenditures charged to a grant or contract will be maintained in the finance files along with a copy of the invoice. The Accountant will record payments on invoices when they are received.&lt;br /&gt;&lt;strong&gt;4.2 Revenue Recognition&lt;/strong&gt;&lt;br /&gt;Revenue will be recognized based on the terms of each grant or restricted funds and the appropriate GAAP revenue recognition principle.&lt;br /&gt;&lt;strong&gt;4.3 Contribution Acknowledgement&lt;br /&gt;&lt;/strong&gt;For all cash or in-kind donations of $250 or more, the contributor will receive an acknowledgement letter. All quid pro quo contributions of $75 or more will be documented as required and an acknowledgement sent to the contributor.&lt;br /&gt;&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;&lt;strong&gt;Section 5 – Other Assets&lt;/strong&gt;&lt;/span&gt;&lt;br /&gt;&lt;strong&gt;5.1 Fixed Assets&lt;/strong&gt;&lt;br /&gt;Fixed assets are defined as any piece of furniture or equipment valued at two thousand five hundred ($2,500.00) or more and having an expected useful life of greater than one year. All purchases that are classified as fixed assets will be recorded in a fixed asset records. An inventory of fixed assets will be performed at the end of each fiscal year using the fixed asset record as a guide. Assets are the property of OKEQ.&lt;br /&gt;Assets will be classified in the following categories with the useful life indicated below.&lt;br /&gt;• Furniture and Fixtures – 10 years&lt;br /&gt;• Computer &amp;amp; Electronic Equipment – 5 years&lt;br /&gt;• Software – 3 years&lt;br /&gt;&lt;strong&gt;5.2 Fixed Asset Depreciation&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;Page &lt;strong&gt;7&lt;/strong&gt; of &lt;strong&gt;14&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;Depreciation will be calculated on an annual basis using the straight-line depreciation method and will be classified as an administrative expense.&lt;br /&gt;&lt;strong&gt;5.3 Fixed Asset Disposition&lt;/strong&gt;&lt;br /&gt;Fixed assets may be sold or traded-in on new equipment. Any asset that is missing or has been stolen will be reported in writing to the Board as soon as possible. The description and other pertinent information about the lost item shall be included in the report. The Board President will determine the proper course of action and will direct the notification of OKEQ’s insurance carrier and any outside authorities, if deemed necessary. If the asset is not recovered, it will be removed from the fixed asset records.&lt;br /&gt;Fixed assets that are deemed as unusable will be reported to the Board, disposed of properly and removed from the fixed asset records.&lt;br /&gt;&lt;strong&gt;5.4 Prepaid Assets&lt;/strong&gt;&lt;br /&gt;Any items over $1,000, such as insurance premiums, that are paid in advance and cover a future period will be classified as Prepaid Assets and amortized over the appropriate period.&lt;br /&gt;&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;&lt;strong&gt;Section 6 – Purchasing and Payables&lt;/strong&gt;&lt;/span&gt;&lt;br /&gt;&lt;strong&gt;6.1 Open Competition&lt;/strong&gt;&lt;br /&gt;All purchases must follow the approval requirements and processes outlined in this section. Goods or services costing more than five-thousand ($5,000.00) each require three bids. The supporting documents demonstrating that three bids have been obtained will be maintained in the finance files. A sole source purchase may be authorized when it is impossible or extremely impractical to obtain three bids and subject matter experts. The reason that the purchase was made as a sole source must be thoroughly documented, and the documentation must be kept in the finance files.&lt;br /&gt;&lt;strong&gt;6.2 Approval Limits&lt;/strong&gt;&lt;br /&gt;The following approval limits apply to all purchases. The limits apply to the total cost of a purchase. Purchases shall not be split in order to circumvent these limits. Whenever possible, purchases should be combined to reduce administrative burden, reduce shipping costs and/or obtain volume purchasing discounts.&lt;br /&gt;• Up to $5,000 – Executive Director&lt;br /&gt;• $5,001 to $15,000 – Executive Committee&lt;br /&gt;• Over $15,000 – Board approval&lt;br /&gt;&lt;strong&gt;6.3 Contracts and Agreements&lt;/strong&gt;&lt;br /&gt;Signature authority for contracts and agreements are limited to the Board Chair, Board Treasurer, and Executive Director following appropriate approval limits listed above in section 6.2. Contracts and legal documents should go through review prior to any action on them. A contract must be fully executed before payments can be made to vendors. A copy of the fully executed contract will be maintained in the finance files.&lt;br /&gt;&lt;br /&gt;Page &lt;strong&gt;8&lt;/strong&gt; of &lt;strong&gt;14&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;&lt;strong&gt;6.4 Accounts Payable&lt;/strong&gt;&lt;br /&gt;Request for invoice payment will be processed through the Finance Request Form with appropriate coding, invoice (not statements), and other supporting documents for the associated purchase. Upon submission, the Finance Request Form is routed to the Executive Director or Treasurer for approval. Once approved, the completed packet will be submitted to the Accountant to be entered into the accounting system and to be included on the weekly check run. The check run report is reviewed by the President and Treasurer. After review, the payments are disbursed by the Accountant either via paper check or electronic payment. No individual may request, approve and initiate payment. No vendor invoices will be paid from Petty Cash. All supporting documentation is maintained in the finance files.&lt;br /&gt;&lt;strong&gt;6.5 Tax Reporting and Compliance&lt;/strong&gt;&lt;br /&gt;All vendors will be required to provide Form W-9 Request for Taxpayer Identification Number and Certification prior to payments being issued to the vendor. Backup withholding requirements, as specified by the Internal Revenue Service, will be applied, if necessary. The completed Form W9 will be maintained in the finance files.&lt;br /&gt;Form 1099 will be prepared and provided to vendors annually based on the Internal Revenue Service requirements in effect at the time.&lt;br /&gt;&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;&lt;strong&gt;Section 7 – Payroll and Related Liabilities&lt;/strong&gt;&lt;/span&gt;&lt;br /&gt;&lt;strong&gt;7.1 Payroll Processing&lt;/strong&gt;&lt;br /&gt;Payroll is processed on a bi-weekly basis, with payment dates on Friday. Payroll is paid via direct deposit only. Employees are responsible for tracking their time and recording actual hours worked in the designated timekeeping system. Hours entered in the timekeeping system should be approved by Supervisors.&lt;br /&gt;The Accountant is responsible for entering and processing payroll payments through the payroll system. Withholdings will be made from employee paychecks based on employee authorizations, Form W-4, and applicable law.&lt;br /&gt;&lt;strong&gt;7.2 Payroll Liabilities&lt;br /&gt;&lt;/strong&gt;All payroll liabilities, including federal and state taxes, will be paid as soon as practical following the end of each pay period. The Accountant is responsible for ensuring timely payment of payroll liabilities.&lt;br /&gt;&lt;strong&gt;7.3 Payroll Reporting&lt;br /&gt;&lt;/strong&gt;The Accountant is responsible for ensuring all required payroll tax returns are prepared and timely filed. W-2 Wage and Tax Statements and W-3 Transmittal of Wage and Tax Statements will be prepared and distributed on an annual basis within applicable timelines established by the Internal Revenue Service. Deadlines and filing requirements will be monitored by the Accountant, and filing frequency and content will be modified, as needed.&lt;br /&gt;&lt;strong&gt;7.4 Payroll Changes&lt;br /&gt;&lt;/strong&gt;If changes need to be made in the payroll system, an Employee Change Form will be completed and signed by the employee and Executive Director. Changes in the payroll system will not be applied until all approvals are complete. The Employee Change Form will be filed in the finance files.&lt;br /&gt;&lt;br /&gt;Page &lt;strong&gt;9&lt;/strong&gt; of &lt;strong&gt;14&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;&lt;strong&gt;Section 8 – Other Liabilities&lt;/strong&gt;&lt;/span&gt;&lt;br /&gt;&lt;strong&gt;8.1 Accruals&lt;br /&gt;&lt;/strong&gt;Accruals are necessary from time to time to record costs or revenue to the appropriate accounting period. At a minimum, accruals will be prepared at fiscal year-end to ensure the accuracy of annual financial statements and/or in preparation for the annual financial audit.&lt;br /&gt;&lt;strong&gt;8.2 Loans&lt;br /&gt;&lt;/strong&gt;OKEQ prohibits loans to staff, Directors, Officers, or committee members.&lt;br /&gt;&lt;strong&gt;8.3 Assumption of Debt&lt;br /&gt;&lt;/strong&gt;The Board of Directors of OkEq shall not have the power or authority to obligate OkEq to any single capital debt exceeding $50,000 unless approved by a majority vote of the full Board of Directors and unanimous vote of all of the Trustees. The Finance Committee must review all debt agreements prior to the presentation of such agreements to the Board. The Board’s authorization to incur debt shall be documented in the minutes of the Board meetings.&lt;br /&gt;&lt;strong&gt;8.4 Long-Term Debt&lt;br /&gt;&lt;/strong&gt;Current portions of long-term debt will be included with current liabilities on the financial statements. Only the noncurrent portion of the long-term debt will be included in the long-term debt section of the financial statements. The current portion of debt is considered to be the amount of principal due to be paid over the ensuing twelve (12) month period, or any debt expected to be refinanced within the same twelve (12) month period.&lt;br /&gt;&lt;strong&gt;8.5 Deferred Revenue&lt;br /&gt;&lt;/strong&gt;Cash receipts in excess of costs incurred on conditional grants are to be reflected as Deferred Revenue and temporarily restricted net assets until they are expended for the purpose of the grant, at which time they will be considered earned and recognized as unrestricted support.&lt;br /&gt;&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;&lt;strong&gt;Section 9 – Travel and Expense Reimbursement&lt;/strong&gt;&lt;/span&gt;&lt;br /&gt;&lt;strong&gt;9.1 Travel Expenses&lt;/strong&gt;&lt;br /&gt;From time to time, staff or Board members may be approved for travel related to the business of OKEQ. All travel-related expenses must be appropriately documented and submitted through the Finance Request Form. All requests for reimbursement require approval from the Executive Director and Treasurer.&lt;br /&gt;&lt;strong&gt;9.2 Employee Expense Reimbursement&lt;/strong&gt;&lt;br /&gt;Reimbursement for other pre-approved expenses such as cell phone, business meals, supplies, and services (not an inclusive list) may be made for business purposes only. To request reimbursement a Finance Request Form is submitted along with relevant invoices, receipts, and other verifiable documentation.&lt;br /&gt;&lt;br /&gt;Page &lt;strong&gt;10&lt;/strong&gt; of &lt;strong&gt;14&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;&lt;strong&gt;9.3 Unallowable Expenses&lt;/strong&gt;&lt;br /&gt;Reimbursement will not be made for items of a personal nature or for entertainment unrelated to business purposes. The cost of entertainment may be reimbursed if such entertainment is for business purposes, with prior approval of the Executive Director or Treasurer.&lt;br /&gt;&lt;br /&gt;Page &lt;strong&gt;11&lt;/strong&gt; of &lt;strong&gt;14&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;&lt;strong&gt;Section 10 – Financial Reporting&lt;/strong&gt;&lt;/span&gt;&lt;br /&gt;&lt;strong&gt;10.1 Review&lt;br /&gt;&lt;/strong&gt;The internal control procedures built into the accounting system are designed to help safeguard the assets of the organization from loss due to error or fraud during daily operations. Finance Committee review of financial reports is an important part of these internal controls. Finance Committee review serves to test the accuracy of the recorded data and to ensure compliance with internal control procedures, as well as other established policies and procedures.&lt;br /&gt;&lt;strong&gt;10.2 Reporting Frequency&lt;/strong&gt;&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;Monthly&lt;/span&gt;&lt;br /&gt;Budget versus Actual reports will be prepared monthly and provided to the Finance Committee. The reports will be based on the approved budgets in effect at the time. The Finance Committee will review the reports before they are submitted to the Board as a whole.&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;Annual&lt;/span&gt;&lt;br /&gt;IRS Form 990 Return of Organization Exempt from Income Tax will be prepared annually based on finalized information for the reporting period. The completed form will be provided to Management for review prior to filing.&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;Periodic&lt;/span&gt;&lt;br /&gt;Additional financial reporting as required by funding sources will be prepared and submitted in a timely manner to ensure compliance with the funder conditions.&lt;br /&gt;&lt;strong&gt;10.3 Journal Entries&lt;/strong&gt;&lt;br /&gt;Journal entries will be prepared on an as needed basis to ensure the accuracy of financial records. Journal entries will be prepared by Finance and appropriate supporting documentation will be maintained.&lt;br /&gt;&lt;strong&gt;10.4 Balance Sheet Reconciliations&lt;/strong&gt;&lt;br /&gt;At a minimum, all items on the balance sheet will be reconciled on a monthly basis.&lt;br /&gt;&lt;strong&gt;10.5 Financial Audit&lt;/strong&gt;&lt;br /&gt;When required, the organization will contract with an appropriate independent accounting firm to perform a financial audit. The audit will be scheduled as soon as possible after the fiscal year ends. The independent accounting firm will be re-evaluated after being contracted for three consecutive audits.&lt;br /&gt;&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;&lt;strong&gt;Section 11 – Budgeting&lt;/strong&gt;&lt;/span&gt;&lt;br /&gt;&lt;strong&gt;11.1 Organization Budget&lt;/strong&gt;&lt;br /&gt;An annual budget will be drafted by the Executive Director with assistance from the Accountant and Finance Committee. The budget will be presented to Board for review and approval prior to the beginning of the fiscal year. The Executive Director is authorized to reallocate funds among budget line items to the extent that the total budget approved by the Board is not exceeded. The Executive Director shall report any such reallocations to the Board.&lt;br /&gt;&lt;br /&gt;Page &lt;strong&gt;12&lt;/strong&gt; of &lt;strong&gt;14&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;&lt;strong&gt;11.2 Programmatic/Grant Budgets&lt;/strong&gt;&lt;br /&gt;Programmatic and grant budgets will be prepared for each funded program. Expenditures for programmatic activities will be restricted to the budget approved by the funding sponsor. Expenses charged to programmatic budgets will be made in accordance with the applicable guidance provided by the funding sponsor.&lt;br /&gt;&lt;strong&gt;11.3 Event Budgets&lt;/strong&gt;&lt;br /&gt;Fundraising and Event budgets will be prepared by the Event Chairperson with assistance from the Executive Director and Accountant. Fundraising and Event budgets will be presented to the Finance Committee for approval before spending may occur.&lt;br /&gt;&lt;br /&gt;&lt;span style="text-decoration:underline;"&gt;&lt;strong&gt;Section 12 – Document Retention and Destruction&lt;/strong&gt;&lt;/span&gt;&lt;br /&gt;The following document retention standards have been adopted from the American Institute of Certified Public Accountants. The schedule reflects retention periods for specific types of documents. Notwithstanding the following, Oklahomans for Equality will adhere to any legal requirements that would supersede the retention periods outlines below. Additionally, all grant documents and related supporting documentation will be maintained for the audit look back period specified in each grant.&lt;br /&gt;Area Document Type Retention Period&lt;br /&gt;Accounting Records Accounts Payable 7 years&lt;br /&gt;Accounts Receivable 7 years&lt;br /&gt;Audit Reports Permanent&lt;br /&gt;Chart of Accounts Permanent&lt;br /&gt;Depreciation Schedules Permanent&lt;br /&gt;Expense Records 7 years&lt;br /&gt;Financial Statements (Annual)&lt;br /&gt;Permanent&lt;br /&gt;Fixed Asset purchases Permanent&lt;br /&gt;General Ledger Permanent&lt;br /&gt;Inventory Records 7 years&lt;br /&gt;Loan Payment Schedules 7 years&lt;br /&gt;Purchase Orders (1 copy) 7 years&lt;br /&gt;Sales Records 7 years&lt;br /&gt;Tax Return Permanent&lt;br /&gt;Bank Records Bank reconciliations 2 years&lt;br /&gt;Bank statements 7 years&lt;br /&gt;Canceled checks 7 years&lt;br /&gt;Electronic payment records 7 years&lt;br /&gt;Corporate Records Board Minutes Permanent&lt;br /&gt;Bylaws Permanent&lt;br /&gt;Business Licenses Permanent&lt;br /&gt;&lt;br /&gt;Page &lt;strong&gt;13&lt;/strong&gt; of &lt;strong&gt;14&lt;/strong&gt;&lt;br /&gt;&lt;br /&gt;Contracts-major Life +4 years&lt;br /&gt;Contracts-minor Life +3 years&lt;br /&gt;Insurance policies Permanent&lt;br /&gt;Leases/mortgages Permanent&lt;br /&gt;Employee Records Benefit Plans Permanent&lt;br /&gt;Employee files (exemployees)&lt;br /&gt;7 years&lt;br /&gt;Employment applications 1 years&lt;br /&gt;Employment taxes 7 years&lt;br /&gt;Payroll records 7 years&lt;br /&gt;Pension/profit sharing plans Permanent&lt;br /&gt;Real Property Records Construction records Permanent&lt;br /&gt;Leasehold improvements Permanent&lt;br /&gt;Lease payment records Life +4 years&lt;br /&gt;Real estate purchases Permanent&lt;br /&gt;Documents will be destroyed by a secured destruction methodology once the specified retention period has expired.&lt;br /&gt;&lt;br /&gt;Page &lt;strong&gt;14&lt;/strong&gt; of &lt;strong&gt;14&lt;/strong&gt;</text>
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&lt;li&gt;I hereby agree to participate in an interview in connection with the oral history project known as _____________________________________. I understand that I will be asked about _____________________________________________________________ _______________________________________________________________________.&lt;/li&gt;
&lt;li&gt;The interview will be videotaped and/or audio-taped. In the interview I may be identified by name, subject to my consent. I may also be identified by name in any transcript (whether verbatim or edited) of such interview, subject to my consent. If I choose to remain anonymous, I know that the tape(s) of my interview will be closed to use, and my name will not appear in the transcript or reference to any material contained in the interview. I know that in the case of choosing to remain anonymous, my interview will only be identified by an internal GLBT History Project tracking number.&lt;/li&gt;
&lt;li&gt;I understand that the interview will take approximately _____ hours and that I can withdraw from the project without prejudice prior to the execution and delivery of a deed of gift, a form of which is attached hereto. In the event that I withdraw from the interview, any tape made of the interview will be either given to me or destroyed, and no transcript will be made of the interview. I understand that a photograph of me will be taken or borrowed for duplication, and that if I withdraw from the project, the photograph will be given to me.&lt;/li&gt;
&lt;li&gt;Subject to the provisions of paragraph five below, I understand that, upon completion of the interview, the tape and content of the interview belong to Tulsa Oklahomans for Human Rights, and that the information in the interview can be used by Tulsa Oklahomans for Human Rights in any manner it will determine, subject only to the limitations listed below.&lt;/li&gt;
&lt;li&gt;Tulsa Oklahomans for Human Rights agrees that: (i) it will not use or exercise any of its rights to the information in the interview prior to the signing of the deed of gift; (ii) the deed of gift will be submitted to me for my signature at completion of the interview; and (iii) restrictions on the use of the interview can be placed in the deed of gift and will be accepted as amending Tulsa Oklahomans for Human Right's rights to the content of the interview. I understand that I have the right to review the tape or transcript of the interview before I sign the deed of gift.&lt;/li&gt;
&lt;li&gt;Any restrictions as to use of portions of the interview indicated by me will be edited out of the final copy of the transcript.&lt;/li&gt;
&lt;li&gt;I understand that at the conclusion of this project and upon signing the deed of gift, the tape, photograph, and one copy of the transcript will be kept in the possession of Tulsa Oklahomans for Human Rights and its Archive.&lt;/li&gt;
&lt;li&gt;If I have questions about the research project or procedures, I know I can contact _________________________________ at the GLBT History Project, TOHR, P.O. Box 2687, Tulsa, OK 74101, (918) 743-4297 or via e-mail at history@tohr.org.&lt;/li&gt;
&lt;/ol&gt;
&lt;p&gt;If I feel I have not been treated according to the descriptions in this form, or that my rights as a participant in research have been violated during the course of this project, I know I can contact the President of the Board of Directors of Tulsa Oklahomans for Human Rights, P.O. Box 2687, Tulsa, OK 74101, (918) 743-4297 or by e-mail at bortolani@tohr.org.&lt;/p&gt;
&lt;p&gt;____ I agree to be identified by name in any transcript or reference to any information contained in this interview.&lt;/p&gt;
&lt;p&gt;____ I wish to remain anonymous in any transcript or reference to any information contained in this interview. I wish to have the tape(s) containing my interview closed to use. I wish to have my transcript only identified by an internal GLBT History Project  tracking number.&lt;/p&gt;
&lt;p&gt;____ I wish to have the following limitations placed on the use of my interview:&lt;/p&gt;
&lt;p&gt;________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________&lt;/p&gt;
&lt;p&gt;Interviewer signature_____________________________________&lt;/p&gt;
&lt;p&gt;Interviewee signature_____________________________________&lt;/p&gt;
&lt;p&gt;Address _____________________________________&lt;/p&gt;
&lt;p&gt;  _____________________________________&lt;/p&gt;
&lt;p&gt;  _____________________________________&lt;/p&gt;
&lt;p&gt;Phone number _____________________________________&lt;/p&gt;
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              <text>Neff Brewing Needs You!&#13;
Support The Mural Repainting&#13;
&#13;
Neff brewing, A New Era of Fine Fermentations &#13;
Located at 321 S. Frankfort (4th &amp; Frankfort)&#13;
&#13;
NEFF Brewing is donating 5% of all taproom sales this weekend to the Equality Center! Plus, 5% of all Raspberry Pride beer sales for the rest of the year!</text>
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