photo to this window or click BROWSE button. Ensure that all federal, state and local legal mandates regarding the operation of booster clubs are being followed, including IRS 501(c)(3) nonprofit registration requirements, IRS 501(c)(3) tax return filing mandates, state statutes governing nonprofit incorporation and record-keeping rules, state laws specifically regulating booster clubs and parent-teacher organizations, state agency rules addressing sales and use tax permits, state board of education or state activity association requirements for booster clubs, and school district governance mandates for clubs. . It varies from state to state. The following are 10 of the more than 30 cases of booster club embezzlement that have been litigated or reported in just the last year: A former school clerk for the Perrysburg (Ohio) Schools was sentenced to 10 years in prison for embezzling over a five-year period more than $800,000 from the high school athletics booster club and from the school monies he used to support a lavish lifestyle that included a large house, luxury cars, a motorhome, a luxury suite at Ohio State football games, and even gifts to the schools sports program a new football stadium scoreboard and baseball facility sound system donated using some of the very funds he had stolen from the program and school. But theres no mandated oversight of the groups -- or the money they raise -- and state and local leaders say theres no easy solution. But what other option is there, he asked? But there should be a standard protocol that is appropriate, and maybe the state is the best for setting that expectation. Coach/Sponsor / Liaison- A designated Coach/Sponsor of a student group serves as the liaison between the Booster Club and the District, under the supervision of the Principal or Administrator. Yet often, the stolen monies cannot be replaced, resulting in students being deprived of benefits such as the opportunity to travel to compete or perform; to be provided with equipment, instruments or other resources beyond those which the school can afford; to secure financial assistance to mitigate pay-to-participate fees; to receive booster club-provided college scholarships; or to obtain any of the extensive variety of other badly needed forms of support that would have been made possible by the club funds that were stolen. Booster clubs usually support school programs, such as music, drama, athletics, and . A former treasurer of the Wheatland (California) High School booster club turned herself in after being accused of stealing more than $15,000 from the organization and in the process emptying the account that was to be used to grant multiple college scholarships to students. Becoming knowledgeable of District policies concerning using District buildings and distributing flyers. OHSAA Financial Information and Year-by-Year Financial Statements; MyOHSAA Login DragonFly Phone Policy. Since the PayPal Giving Fund is a 501(c)(3), the donation stays tax deductible, even though its going through a third party. A solution isnt that simple, he said, given the amount of time needed to oversee all of Pennsylvanias districts. More often than not, however, the booster club is supporting a school sponsored activity for which donating the funds to the school, and having the school handle the purchasing, is the better choice. The main principle of funding by a U.S. IRS 501 (c) (3) nonprofit is that the booster club may not discriminate in making grants to youth or college students on the basis of their family's membership in or funding to the club, or the family's fund-raising or time put into club activities. You cant be sure if what you are doing is ultimately what the rule will end up being, but consistency does count for something with the IRS. Parent Booster USA We file the paperwork so you don't have to! Parent Booster USA, the leading organization providing information and support to schools and their booster clubs, suggests that school booster clubs be incorporated in their state as a nonprofit corporation, and registered with the Internal Revenue Service as 501(c)(3) public, charitable, tax-exempt organizations. Athletic administrators and boosters clubs must also realize the possibility that school districts might cut budgets during a particular school year. All purchases shall have the proper supporting documentation including itemized receipts. Let the leadership of the booster clubs associated with your school know about Some schools prohibit gifts earmarked for a sports team, requiring such to be given to the athletics department in general. These Booster Club Guidelines are published by the University Interscholastic League (UIL) in order to assist schools and parents with determining the proper role for local booster clubs to play as they support the students who participate in UIL sponsored contests and activities. Currently, there are suggested regulations in place. Athletic Booster Clubs are governed by Norman Athletic Association (NAA). Legal Authority of State High School Associations - NFHS (2003). Are you supposed to track the donors individually? Following are some suggestions for principals and athletic directors to ensure that booster clubs operate with integrity and the school remains in compliance with Title IX. Click Here to read more. Why? All purchases shall have the . I publish an athletic department report for parents annually that lists all the purchases the booster club has made on behalf of all their fundraising efforts since Ive been there, Prevosto said. In addition, the pertinent Principal and the Athletic Director must approve various activities of the student group and the related Booster Club. Take the case of the Spring band trip to Disney World. Parents need to understand the guidelines in which the school must operate their athletic programs, so being transparent as to expectations for uniforms, trips, etc., needs to be communicated with all, Rison said. What catches some people off guard is that the answer to that question is generally no. Another related approach is to create an administrative fee where a percentage (i.e., 5 to 10%) of fund-raising dollars is placed in a general or endowment fund. HHS Booster Club By-Laws . The platform itself is usually not a 501(c)(3), so the donation is not tax deductible, even if the final recipient (your booster club) is a 501(c)(3). He said some school districts might require specific paperwork in order for a booster group to operate, so a yearly meeting is an opportunity to convey your message and set parameters at the same time. Select a name. The Norman Public Schools shall establish procedures in compliance with 70 O.S. Many of the high-dollar cases of embezzlement involving booster clubs are perpetrated by someone who has uninterrupted control over club finances for a multi-year period of time, thereby facilitating an ongoing theft because of the absence of checks and balances on that persons autonomy. Use this article as a resource and continue to talk about how your booster club and school can best work together. Finley, p. (2006). Many of the athletic departments projects have been booster driven such as the weight room, training room, original turf field, soccer goals, equipment, awards, lacrosse netting and all the athletic fields. Parents can help with projects in other communities or at other schools. I-16-Student-Club-By-Laws. As your Booster Club President or Treasurer changes, give the applicable Booster Club checklist handbook to the new officer (s). Coaches go through me if they would like to ask the booster club for equipment or facility upgrade.. Remember! Booster Clubs may not contribute funds in an effort to increase the personnel allocations and/or stipends for any program or team. Athletic administrators and boosters clubs must also realize the possibility that school districts might cut budgets during a particular school year. 1. The team trains from June through October at . Guidelines for Booster Clubs - University Interscholastic League Sometimes booster clubs are more than just fundraisers. The cost of these services would be the Booster Club's responsibility. All rights reserved. Simply click on the state below that you are interested in, and you will be presented with all of the data we currently have related to running a booster club within that states borders. Clubs can do this by conforming the NAA By-laws, upholding the clubs By-laws, representation in the NAA Board meetings and completion of all sanctioning documents in a timely manner. The Club is an organization of parents, teachers, administrators and community members who serve as a support organization for all Individual Activity Groups encompassing academic, athletic, fine arts, and all other extracurricular activities at Bartlett High School. One of the community service goals the school had last year involved the baseball team inviting students with disabilities to participate in a recreational game of baseball. The relationship between the Union Area Athletic Department and the Union Boosters Club is critical to the success of our organization. They must meet with the district to go over proper documentation and fulfill other requirements. Annual Membership. When some brave soul decides to invest the time and energy to sort this out, theyll need to make sure everyone in the nonprofit sector takes notice, and suing a small school booster club just wont show they are serious. This section has been prepared to provide general, not specific or all-inclusive, information to Booster Clubs regarding federal tax regulations. Challenges with Title IX Compliance Facing High School - NFHS Despite this great opportunity, sometimes issues arise and cause a hiccup in the plans to serve well and efficiently. In the January 11, 2018 decision, federal judge Marianne O. Battani ruled that the MHSAA, like other state activity and athletic associations, is governed by the law of voluntary associations and that member schools are legally obligated to abide by regulations duly enacted through proper association procedures. Phil Rison, associate executive director of the National Interscholastic Athletic Administrators Association, has found some strategies to be the most beneficial in working with parents toward a common goal. Guidelines and Overview . Some school boards furnish only the physical facilities and stipends for coaches, leaving support groups to raise the money for equipment, supplies, travel and other operational needs. To change your address with the IRS, you may complete a Form 8822, Address Change Request, and send it to the address shown on the form. Im always reluctant of Harrisburg trying to come in to 500 different school districts and try to micromanage every detail, said state Rep. Jim Christiana, R-15, Brighton Township. The key to getting the school/booster club relationship right is the same as with most other relationships communication and setting boundaries. Parents see the fruits of their labor in the new softball dugouts, the outfield fence on the baseball field or the new scoreboard on the field hockey field.. :: NBCTC :: Home - booster clubs until you are happy with its position. Amaro also encourages the parents to be volunteer drivers to road events. Tennessee Regulates School Support Groups Organizations that support Tennessee schools, including parent-teacher groups and booster clubs, are now required to register as nonprofits with the state and are subject to audits by the state comptroller. In addition, this section will also guide you in preparing the Financial Report and related Review Report. All Booster Clubs must have an adopted budget which includes major fundraising estimates and planned spending for the year submitted to the Athletic Director or Principal/Principal's designee and kept on file with the Superintendent of Schools. During last school year, the booster club paid for the robotics team to travel to a national meet, volunteered to feed the football team during home games, and took the entire sophomore class to . Support is shown in many ways, including volunteering time, raising money, and contributing funds to better enhance the team or organization's performance." 2106 Camden Ave New Castle, PA 16101. A school booster club is a group of volunteers, usually parents, who join together to provide support to a school or specific school activity. (2004). Steps have been documented to aid a Booster Club in abiding by the regulations; however, these steps are only general guidelines and do not ensure that a Booster Club will remain in compliance with all federal tax regulations. Join us! Reposition your profile image by clicking and The Booster Clubs must also follow the guidelines of the Norman Public Schools Board Policies; OSSAA; the State of Oklahoma; and the federal government, through the IRS. Booster Clubs that are considered NOT in Good Standing are will not be able to vote at the NAA meetings and will not be able to present fundraising requests. Ideally, all funds should be administered through the school (one central control) with approval from administrators and consultation with the clubs advisory council; at the very least, the principal and/or athletic director should be executive members of the club and have oversight of expenditures. And so the decision becomes hyperlocal. The NAA has Policies and guidelines that must be followed by Booster Clubs. section 501(c)(3) of the Internal Revenue Code, it's necessary for an organization to be serving a public purpose. Booster clubs are not to be confused with Associated Student Body (ASB) organizations. This helps in recruiting parent volunteers. Administration - The Principal and Athletic Director are responsible for approving the activities of the student group and every activity of the related Booster Club. Does not represent itself as a school organization but clearly defines itself as a parent or booster club; and 5. Ultimately, Im not sure I buy the idea that the state should get involved, he said. Support may be as simple as providing refreshments for a particular event or support may be as complex as raising money for an out-of-state competition. PDF Riverview Jr. / Sr. High School - Riverview High School ASL Club (School Club) Valerie Gundlah: D312 : BIPOC: Deirdre Straight, Monica French: A103(A) Book Club: Brandon Winn: E212 : BSU Black Student Union: Deirdre Straight, Monica French: A103(A) D and D Club: Kyle Bracken: D214 : Dark Theory Talk: Brandon Kohler: C209 : Drama Club: Sara Ragey: B100 : Drawing Club: Deirdre Straight, Monica French . Jeannie Prevosto, athletics and activities manager at Mount Hebron High School in Howard County, Maryland, says her schools booster club has a core group of parents who are consistently fundraising and bringing in $75,000 each year for activities, clubs and athletics. Proper Use of Booster Funds. I recommend a three-step process. Expenses for the operations of the club including, but not limited to mailings, postage, website fees, storage facilities, advertising, bank fees; If deemed appropriate by club membership for general activities or a specific sponsored event, the cost of providing liability or bonding coverage; Items purchased for resale as a fundraiser; Expenses to promote a fund-raising activity including, but not limited to signs, equipment rental, insurance; All items necessary for parties provided by parents or other students strictly for an athletic team or performing arts program as long as it is approved by the Athletic Director or Principal/Principals designee. Mandate that all monies collected from any fundraising activity immediately be deposited into a bank drop box and that no booster club member is ever to take cash home. 01/22/2014 March 2009 STUDENTS AND PARENTS Show submenu for STUDENTS AND PARENTS . Boosters organizations would seemingly be vulnerable to improper management. Balancing booster budgets. Neighborhood patrons form Athletic Booster Clubs to help enrich the school's participation in extracurricular activities. Over-communicate, utilize all sources of communication and over-communicate the expectations to each booster group, Rison says. School officials experience many difficult situations as they work with booster organizations and attempt to balance desires, needs, expectations and legal obligations. You can use this area for legal statements, copyright information, a mission statement, etc. Provided top rated U.S. based insurance companies who have been meeting booster club needs since 1952. Once predominately organized to provide sports teams with the extras required to run a high-level program, these organizations are now the primary sources of funding for nearly all athletics expenditures in many school districts. All items necessary for one post-season meal or banquet for each team per sport per campus or performing arts program; All items necessary for meals, snacks or snack foods during and after practices as long as it is not a reward for performance and is approved by the Athletic Director or Principal/Principals designee. Booster Clubs for High School Athletics: One vs. Multiple - NFHS Change your banner image by dragging a new Meals and/or hospitality for referees, judges, clinicians or visiting sponsors; Hospitality expenses for tournaments, extra-curricular events or competitions; Donations to the District to support the respective sports or performing arts programs based on specified needs presented to the Superintendent of Schools; All items necessary to conduct off-season tournaments provided that employees of the District do not participate pursuant to NJSIAAs Rules and Regulations. Applying by Fax: Fax the completed Form SS-4 application to 859.669.5760. However, designees should not have any direct involvement in the disbursement of funds from a Booster Club bank account. The Booster Board consists of a president, vice president, treasurer and other positions related to the large projects. Are school forms (e.g., permission slips, volunteer screening) used for the activity. His wife, Julie, manages apparel for the boosters club, and the two have volunteered their time since their two sons were little. Once the booster club meets its goals for a request, it is purchased and the parents can see it, Prevosto said. These points are worth knowing about, even if it is unlikely that any of them will truly bite you in the butt. A school booster club is a group of volunteers, usually parents, who join together to provide support to a school or specific school activity. Does the school budget provide funding for the activity? The Bartlett High School Booster Club is a 501-C3 Not For Profit organization. Working Together for Success | Parent Booster USA Central High School 2200 S. Roosevelt St. Aberdeen, SD 57401 Phone: 605-725-8100 Fax: 605-725-8199. No one owns a nonprofit. A booster club is a volunteer group of parents and other generous individuals who are devoted to supporting specific activities in schools and throughout communities.
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