(a) Every committee, club, organization, municipality or association designed to promote or engaged in promoting the success or defeat of any party or the election or defeat of any candidate or candidates for any city of the second and third class, unified school district, except unified school districts having 35,000 or more students regularly enrolled in the preceding school year, any community college or township office or the adoption or defeat of any question submitted at any city, unified school district, community college, township or county election, shall have a treasurer, and shall cause to be kept a detailed account of all moneys or property or other thing of value received by it, and of the manner in which the same shall be expended. Such committee, club, organization, municipality or association shall file annually with the county election officer of the county in which such committee, club, organization, municipality or association has its headquarters a statement of all its receipts and expenditures, showing in detail from whom such moneys or property or other thing of value were received, to whom such moneys or property or other thing of value were paid, for what specific purposes each payment was made, and the exact nature of the service rendered in consideration thereof.

(b) The annual statement shall be filed on or before December 31 and shall cover the period ending on December 1 immediately preceding.

(c) This section and Kan. Stat. Ann. § 25-905, and amendments thereto, shall not be construed to require any committee, club, organization, municipality or association that is subject to the campaign finance act, Kan. Stat. Ann. § 25-4101 et seq., and amendments thereto, to file reports required by this act.