WELCOME TO GUIDELINES FOR PARENT ORGANIZATIONS AND BOOSTER CLUBS - - PowerPoint PPT Presentation

WELCOME TO GUIDELINES FOR PARENT ORGANIZATIONS AND BOOSTER CLUBS 2018/19

7:00 - 8:30 PM Presented by:

• Dr. Jennifer Williams, Executive Director Administrative Services
• Ms. Joan Velasco, Assistant Superintendent Business Services
• Mr. David Bennett, Director Business Services

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PRIMARY OBJECTIVE

• The Board of Trustees recognizes

that parents may wish to organize for the purpose of supporting extracurricular programs such as athletic teams, debate teams, and musical groups.

• The Board supports such

activities and welcomes parental interest and participation.

• The Board, Superintendent,

Administration, and teachers/coaches appreciate your support!

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Jennifer

Jennifer

FUNDAMENTALS

• This presentation represents best

practices of School Districts in California.

• Booster and parent organizations are

not legally part of the School District but normally adhere to District direction.

• Most boosters are school-connected

supporting their students.

• The funds raised are normally voluntary

donations from donors in the community.

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Jennifer

Jennifer

OBJECTIVES OF THIS TRAINING

• Discuss regulations related to parent
• rganizations as they interact with public schools
• Provide information on District specific Board

Policies and procedures for community activities

• Give ideas to simplify the accounting challenge

for nonprofit organizations

• Discuss general guidelines for nonprofits
• Q&A

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Jennifer

Jennifer

RELATIONSHIP OF BOOSTERS TO DISTRICT

• ASB’s are legally part of the District and

thus tax exempt and are annually audited

• Boosters are not legally part of the District

and not currently audited

• Therefore, the funds of these two groups

cannot be commingled

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Jennifer

Jennifer

DEFINITIONS

• School-connected organizations (Boosters) exist to

raise money for their kids.

• Boosters raise money from the local community and

from parents (via the students).

• Boosters represent that solicitations are for the School.
• Boosters will operate using the name of the School or

District (providing the District has approved the Boosters). If the purpose of a Booster group changes, the District can revoke the Booster group charter.

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Jennifer

Jennifer

WHY DOES THE GOVERNING BOARD REQUIRE AN ANNUAL RENEWAL?

• Board requires annual renewal – Why?
• Includes approved organizations and “Board approved”

fundraising under District’s Insurance Policy (safeguard for

• rganization & District)
• Provides ability for community members to obtain list from

District of approved boosters organizations and fundraisers

• Control - Allows Superintendent ability to govern
• Grants the Board the right to audit financial records at any time

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Jennifer

Jennifer

DISTRICT BOARD POLICIES

• District BP 4222: Code of Ethics of the Teaching

Profession- has been in place since 1978.

• Integrity, ethical standards, no commercial gain
• District AR 4222.1 Code of Ethics and Conduct for all

Athletic Coaches, Advisors, and all Individuals Working with Co- and Extracurricular Activities

• Cannot begin service until cleared, duty to report, no personal

gain outside of District procedures, ethical behavior at all times

• District BP 4236 Non-School Employment (Conflict of

Interest)

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Jennifer

In 1874 the Supreme Court held that students are entitled to education at public expense, known as “FAPE”.

9 Jennifer Jennifer

FEES

• On September 9, 2010, ACLU filed a lawsuit against California and the Governor
• Stated that the State allowed Districts to charge fees for books and other supplies

and that this practice “discriminates” against children from a low socio-economic background which results in an unfair education system

• On December 9, 2010, the Governor reached a settlement with ACLU which

states that Districts will be notified of the prohibition of fees not specified in Ed Code as allowable

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Jennifer

Jennifer

Always in the News

“After investigation, a determination was made pursuant to Education Code 49010, that enough confusion existed about whether the Spirit Packs were mandatory or optional because of the flyer’s discussion of ‘personal space items’ being required,” wrote Sasha Scott, assistant principal of student activities, in a letter to parents on Thursday. “As such, a finding was made that the purchase of last year’s spirit pack was an illegal fee for parents who believed the items were required to be purchased from the District to participate in cheer.”

Jennifer

FREE PUBLIC SCHOOL SYSTEM

• Title 5 CCR, Section 350 – “A pupil enrolled in a school

shall not be required to pay any fee, deposit, or other charge not specifically authorized by law,” as a condition

• f participation in curricular or extracurricular activities
• May ask/suggest “donation” sum
• California Constitution – Article IX, Section 5 – “No

student shall be required to raise a specified amount of money as a condition of participation in an activity sponsored by a school-connected organization

• Fundraising must always be “voluntary”

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Jennifer

Jennifer

ALLOWABLE FEES

• Cost of District furnished

materials the student gets to keep and take home

• Cost of food served to pupils
• Charges to parent for lost or

defaced books or other school property

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Joan

Jennifer

ALLOWABLE FEES

• No pupil shall be prevented from participating in a field trip

due to lack of sufficient funds.

• Parents may donate funds to support the costs of field trips

and transportation costs.

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Jennifer

• Districts must provide

insurance for field trips or make available, and which cost of insurance may be paid by parents.

• No pupil shall be denied the
• pportunity to participate in a

school camp. The District may charge a fee for parents willing to pay for the camp program.

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• Districts must provide

insurance for each athletic team member or make available, and which cost of insurance may be paid by parents.

FEES Specifically Allowed by Law:

Jennifer

USE OF SCHOOL FACILITIES

• Booster groups may use District facilities by:
• Verifying availability with school Principal or designee
• Creating an account on the District reservation system
• https://fjuhsd.districtcalendar.org (see Handout)
• The Laws:
• Community programs on district school premises
• Education Code sections 10900-10915 (B.2)
• Civic Center Act - Use of school property for public

purposes

• Education Code sections 38130-38139 (B.3)

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David

EXAMPLES OF ASB OR BOOSTER ALLOWABLE or PROHIBITED FUNDRAISERS

Allowable

• Athletic events (compliant with

league agreements)

• Concession sales
• Entertainment and dances
• Advertising
• Publications
• )
• Book fairs
• Cultural events
• Car washes- ok per ASCIP, but with

concerns about water, the District is saying No.

Prohibited

Not insurable and/or allowed by law

• Watercraft activities
• Raffles or games of chance
• Animal and mechanical rides
• Jump/bounce houses or

trampolines

• Use of darts or arrows
• Objects thrown at live targets
• Use of any water tanks
• Cosmetic sales, manicure/makeup

booth

• Used jewelry, clothing, bedding

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David

David

FOOD SALES

• Because Food Laws are important and complex, our

recommendation is that you consult with your Food Services personnel for any and all types of proposed food-connected sales during school hours

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David

David

FUNDRAISING ACTIVITIES

• Door-to-door sales by students
• Not allowed by District policy (safety issues)
• Permissible for sales to family and friends
• Raffles and games of chance
• 501(c)(3) status may conduct raffles and games of

chance which require payment of a fee

• Nonprofit must register annually with Attorney General

Office before conducting raffle

• Minors cannot participate

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David

FUNDRAISING SAFEGUARDS

• Pre-designate the use of funds

and know why you are raising funds

• Read all contracts carefully and

know what you are agreeing to in the contract

• Make sure there is insurance coverage
• Discuss all planned use of funds during open Booster

meetings and include decisions in all meeting minutes (provides a record)

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David

OTHER REGULATIONS

• District employees should not

serve as a signor

• No individual shall personally

benefit from not-for-profit activities

• NO compensation, loans
• NO transfer of property
• NO furnishment of goods,

services, facilities, etc.

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David

OTHER REGULATIONS

• Organizations may not hire or directly pay individuals who

work frequently and directly with students, e.g. walk-on coaches

• May donate funds to District to cover salary and benefit

costs if approved in advance by governing board, and not in conflict with CIF and Collective Bargaining agreements

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David

Boosters Assisting With Coaching Needs

• The District hires coaches, not the Booster organization.
• For athletic programs governed by CIF the District only

allows Booster Clubs to donate money for summer pay.

• Boosters do not advise coaches on how to coach the team.
• Boosters will not be consulted in site Administrative

decisions related to coaches.

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Joan

Joan

OTHER REGULATIONS

• Fingerprinting and background checks are

required for volunteers who interact with minors who are not under immediate supervision of a District employee

• Must prepare IRS Form 1099 for

Independent Contractors for all payments greater than $600 in one year

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Joan

Joan

WHO ACCOUNTS FOR MONEY FROM FUNDRAISERS

• Booster funds are to be maintained completely separate

from ASB accounts

• Nonprofits must account for all funds raised, received, and

spent by the organization - Good Bookkeeping

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Joan

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• Different individuals should perform the

three general duties of management (approval), accounting (recording), and maintaining (custody) of the funds…A-R-C

Approval Custody of the Funds Recording Joan

• No one person should have control of two or three of the

functional responsibilities

• Relatives cannot serve on the board together unless they are

holding the same position together, i.e., “Co-Presidents”

• Examples: Person reconciling the bank statement is different

than the one writing the checks; Person signing checks is different than the one writing the checks

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Joan

SAFEGUARD ASSETS

• Two Booster officers sign every Contract

and check

• Money should be counted by two or more persons
• Keep money safe and put in bank ASAP
• Never pay people or buy anything with cash from fundraiser
• Bank reconciliations prepared monthly and

reviewed at meetings

• Financial Reports discussed at regular meeting
• Discourage large amounts of cash in anyone’s possession

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Joan

Joan

INCOME & RECEIPTS

• Records are maintained with

pre-printed sequentially numbered receipt books or lists of donors and amounts

• Identify the holders of receipt books
• Copies of voided receipts are retained
• Reconcile receipt books to deposits

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Joan

Joan

TRACKING SALES

• Track Inventory of all goods

you are selling

• Sell tickets for outside food vendor sales, do not

allow the vendor to collect the cash

• Tacos, Funnel Cakes, etc.

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Joan

Joan

What to do if your Booster group wants to disband?

• If the Booster group’s services are no longer necessary…
• Either suspend for a specific time period by putting the entire
• rganization on hold (or)
• Close the Booster
• To close the group
• Have the group vote to disband
• Donate any remaining funds to
• Either the ASB account for the same student activity (or)
• Donate the funds to the school’s general ASB budget for use by all

students at the school

• Under no circumstances may the funds be taken for use by any
• utside group
• Under no circumstances may the funds be given directly to

students or parents for personal use

31 David

DISBURSEMENTS

• All expenditures approved prior to purchase
• Pay with a check and keep supporting

documentation and reflected in the meeting minutes

• No blank, pre-signed checks
• Use checks in proper sequence

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Joan

Joan

DISBURSEMENTS

• All invoices must be approved and submitted

for payment promptly

• All invoices should be cancelled by marking

them:

• Date paid
• Check number used
• Amount paid
• All invoices should be

retained for audit purposes

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Joan

REIMBURSEMENTS

• Limit the amount of reimbursements
• Requestor should provide a receipt, invoice, or
• ther evidence of expenditure.
• If there is no receipt, then have the requestor write
• ut a statement as to why no receipt and describe

expenditure.

• Attach evidence to check copy or numerically

associate it to the check

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Joan

Joan

KEY ELEMENTS OF 501(c)(3)

• Purpose of organization
• Describe programs and activities
• List funding sources
• Names, addresses and titles of board officers
• Financial information (historical if applicable or

proposed budgets)

• Must file tax return or 990

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David

OTHER WAYS TO HELP YOUR STUDENT

• Optionally may join or operate under the

“umbrella” of another school-connected

• rganization approved by the District Board
• Parents may serve in a support role to student

and school activities

• Student group(s) sponsor and manage fundraising activities and

funds

• Eliminates the need for a Tax ID and financial accounting and

reporting

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David

David

ONLINE ASSISTANCE

• www.fjuhsd.org>Business Services Tab (Booster Manual)
• www.parentbooster.org/ (Booster Info)
• www.guidestar.org (Non-Profit Info)
• https://www.irs.gov/charities-non-profits/exempt-organizati
• ns-select-check (Non-Profit Status)
• www.fcmat.org/stories/storyReader$911 (ASB Manual)
• www.ocfoodinfo.com/tff (Orange County Health

Department)

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David

David

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BOOSTER RESOURCES

David

WE APPRECIATE AND VALUE YOUR SUPPORT OF OUR STUDENTS AND SCHOOLS!

Thank you for attending

Any last questions??

Jennifer