San Felipe Del Rio CISD Booster Club & Parent Teacher - - PowerPoint PPT Presentation

San Felipe Del Rio CISD

Booster Club & Parent Teacher Organization Training

Yanakany Valdez, Chief Financial Officer Angel Narvaez, Comptroller

Booster Club & Parent Teacher Organization Training

› General Information › UIL Guidelines › Formation › Fundraising › Managing Booster Club Funds

General Information

Booster Clubs are a valuable component to the enrichment

• f
• ur

student programs. Booster Clubs shall

• rganize

and function in a way that is consistent with the district’s philosophy,

• bjectives

and adopted district Board policies, in accordance with affiliated governing bodies and UIL regulations as applicable.

GE GE (Lo (Loca cal) Relation

• ns

with Par arent Organ aniz ization tions › All booster and parent

• rganizations

shall

• btain

a unique tax identification number. › Should

• btain

federal tax-exempt status as a public 501(c)(3) charitable

• rganization.

› Follow UIL Guidelines. › The designated faculty sponsor shall serve as the liaison. › Written treasurer’s report at each meeting & annual report due by September 15. › Notice

• f

fundraising activities. › Shall submit bylaws and

• perating

procedures.

UIL Guidelines

Every Booster

• rganization

in the district must be familiar with and conduct all its activities in compliance with requirements and limitations set

• ut

by the University Interscholastic League (UIL) in its Booster Club Guidelines. The Superintendent is responsible for the entire UIL

• program. All

School activities,

• rganizations,

events and personnel are under the jurisdiction

• f

the Superintendent. Booster clubs must recognize this authority and work within a framework prescribed by the school administration.

Boo

• oster

cl clubs shou

• uld

develop

• p

an and an annual ally ly review pol

• lici

cies es to co cover: r: › How to

• btain

administrative approval before beginning projects; › Election

• f
• fficers;

› Taking, distributing, and filing minutes; › Sportsmanship code governing behavior

• f

booster club members; › Keeping the educational goals

• f

competition at the forefront

• f

all policies.

Formation

An Any Bo Boos

• ster

er Cl Club for

• rme

med to s support

• rt

a di distric rict ext xtra- cu curr rricu cular lar act ctivity ty mu must have bylaws that address all the topics cs listed in the UIL IL Gu Guideline ines before engagi ging ng in any ac activiti ities es

• t
• ther

than an thos

• se

nece cessa sary ry to i its for

• rma

mation

• n

an and

• rganiz

izing ing me meetings ngs. Th The Boo

• oster

Cl Club shou

• uld

reco comm mmend the elect ctio ion

• f
• f

th the following ing

• ff

ffice cers rs

• n

an an annual al basis. . › President › Vice President › Secretary › Treasurer

No Distr strict ict emplo ploye yee shal all be an an au autho hori rize zed signe gner for the he ban ank ac account. t.

Al All boo

• oster

an and par arent

• r
• rgan

aniza zation tions shal all

• b
• btai

ain a un unique ue tax identific ificatio tion number

• n

F Form rm SS-4, Ap Applica catio tion for Emp mployer er Id Identific ficatio tion Nu Numb mber (E (EIN IN). ). Al All booster cl clubs and parent-te teach acher er

• rganiza

zatio tions ns should: › Obtain federal tax-exempt status as a public 501(c)(3) charitable

• rganization.

› If an

• rganization

is new, apply for and receive its tax- exempt status from the IRS within

• ne

year from the date the

• rganization’s

constitution and bylaws are adopted. › Submit the

• rganization’s

EIN and a copy

• f

the IRS’s Letter

• f

Determination to the District’s chief financial

• fficer.

GE GE (Lo (Loca cal):

› Be voluntary and provide unified support for student activities

• f

the school. › Be limited to a single club

• r
• rganization

for each area

• f

student activity. › Encourage involvement by all parents

• f

students participating in the supported activity. › Use school facilities

• nly

with the prior approval

• f

the Chief Operations Officer. › Not be involved in decision

• r

policy-making activities for a student group. › Have no authority in directing

• r

influencing District employees in the administration

• f

duties. › Submit a copy

• f

current adopted bylaws and

• perating

procedures to the Superintendent. › Prepare a written financial report

• f

actual revenues and expenditures for the school year. › Have an

• rganizational

review committee conduct an annual review

• f

the

• rganization’s

financial report and the related financial activity for the school year. › Submit the annual financial report to the District’s Chief Financial Officer. › Pay all taxes and

• ther

debts incurred by the

• rganization.

› Issue receipts for all money received.

Fundraising

All fundr drai aising sing effort rts by commu munity nity an and scho hool-su suppo pport rt

• rgan

aniza izatio tions ns shal all fal all within hin feder eral al, state, te, an and District strict guideline delines an and shal all be for t the he purp rpose

• f

support rting ing the he school

• l

program am

• r

group ac activ ivity ity for which ch the

• rgan

aniz izatio tion was as form rmed ed. According ing to the he IRS, revenue enues gener nerated ted from fund-rais aising ing ac activities vities by tax ax-exem exempt pt

• rgan

aniz izatio tions ns should ld bene enefit it the

• rgan

aniza izatio tion as as a whole le, not individ idual uals. s. All members mbers

• f

t the he

• rgan

aniza izatio tion must st receive eive an an equal al

• pport

rtunit ity to benef nefit it from the he fundrai aisi sing ng ac activities, vities, regar ardless less

• f

whet ether her

• r

not a pers rson par articip cipate ted in the he fundrai aising sing ac activ ivities ities.

› Before you begin any fundraising activity it is very important to establish a budget with the goals for receipts and disbursements. › Members should determine an annual budget › The designated liaison must provide the “wish list” to their Supervisor for approval prior to submitting to the Booster Organization.

Do Donation

• ns

to Di Distri rict: ct: › Have an educational purpose consistent with District goals and

• bjectives;

› Not be connected to an existing contract, future promise,

• r

future contract; › Not bring unreasonable

• r

hidden costs to the District; › Place no restrictions

• n

the school program; › Not be in conflict with policies

• r

actions

• f

the Board

• r

public law; › Not require excessive expenses for the District to install,

• perate,

and/or maintain.

Raf affl fles/B s/Bin ingo go

The school district is prohibited by Texas law from sponsoring

• r

conducting any raffle

• r

bingo game conducted for the purpose

• f

raising

• money. However,

there is a state Charitable Raffle Enabling Act (and also

• ne

for bingo) that allows

• rganizations

that support schools to conduct raffles under certain

• conditions. A

“raffle” is any activity that involves awarding a prize—any thing

• f

value from a cake to a car—to

• ne
• r

more people who have purchased a ticket

• r

promised something that has value in exchange for a chance to win a prize. A “qualified nonprofit

• rganization,”

however, may legally conduct a raffle to benefit the school district

• r

a school

• program. A

Booster Club can conduct a raffle if it meets all

• f

these requirements: › it doesn’t distribute any

• f

its money to members

• r
• fficers

except as reasonable reimbursement for approved expenses. › it has been in existence for at least three years with

• fficers

elected by its members. › it is not an

• rganization

that lobbies to affect legislation

• r

take sides in elections for public

• ffice,

including trustee elections. › it has

• btained

an exemption from federal income tax from the Internal Revenue Service.

Managing Booster Funds

Ban ank Ac Acco counts › Require two signatures

• n

each check

• r

withdrawal › Monthly review

• f

bank statement by person

• ther

than treasurer

• r

signers

• f

checks › Bank reconciliation completed within 30 days › Annual review by an independent party (due 9/15) Ca Cash › Deposits made daily › Issue receipts for all money received › Dual Verification

Di Disburs rsements ements › Should match approved budgeted items › Supported by documentation

– Invoice – Receipt

› Checks should require a second signature › Blank checks should never be issued › Checks should not be made to “Cash” – make to individual to ensure accountability Repor

• rtin

ting › Written treasurer’s report at each meeting › Complete a financial recap after each fundraiser

CHECKLIST

› Employer Identification Number (EIN)

• (may

not use District's EIN) › IRS's Letter

• f

Determination [Public 501 (c)(3) tax-exempt status] › Bylaws and Operating Procedures › List

• f

Officers and Contact Information

– Name

• f

check signers (cannot be a District employee) – Financial Review (Organizational Review Committee

• r

Independent Reviewer)

› Annual Financial Report (Due September 15th)

QUESTIONS?