Booster Clubs and Elementary PTOs

1. Booster Clubs and Elementary PTOs

2. PARENT SUPPORT HANDBOOK • LOCATION: under “Parent” tab of District website • LOTS OF INFORMATION • Corporation or Association • Getting 501c3 status • Sample Bylaws • Format for Financial Reports • Form for Annual Approval/Recognition by Governing Board

3. PARENT SUPPORT TRAINING • Slides found immediately below the Handbook on District website.

4. 501(c)(3) status • Not required • High schools have umbrella organization under which all booster clubs choosing to do so may have that status as a subordinate organization. • Donations will be tax deductible. • Donations do not qualify for AZ tax credits. • Clubs cannot accept tax credit on behalf of the school/District. • Tax credit donations go to the school.

5. OPERATIONAL DETAILS IN BYLAWS • Officers and Duties • President • Vice-President(s) • Secretary • Treasurer – Not a staff person connected with activity. Executive Committee

6. Employer Identification Numbers (EIN) • EIN numbers will be needed for bank accounts, reports to IRS, possibly with vendors. • Club may not use the District’s EIN. • A separate entity. • Can obtain online; no charge. • Use IRS website. Google “IRS EIN online”

7. RECORD KEEPING Bylaws • If can’t locate, create new ones • Can use the sample in Parent Support Handbook • Can change to suit the group • Review Annually Minutes Treasurer’s Reports and Bank Statements Outline of fundraisers

8. MEETINGS • Hold at the school, including meetings of Executive Committee • Allow others to attend, but not to vote on Executive Committee decisions • Publicize to membership • Allow administrator to attend • Create and maintain minutes • Post on website –suggestion; not required

9. FUNDRAISING • Work with site administrator for scheduling • Administrator will have final say • When planning activities, consider the risks • Nothing that puts participants > 10 feet above ground • Carnival rides • Will be reviewed by District Office

10. JOINT FUNDRAISING WITH STUDENT CLUB • Occurs more commonly in Middle or High Schools • Elementary – usually with StuGo • Split profits • Split set before event takes place • Estimate relative effort going into event • Students’ funds go to the District for credit to group’s Student Activities Account • District only holds the funds; for use by the group

11. Horror Stories • Early 2000’s - $60,000 - Pinal County School District. • 2015 - $40,000 – Norterra Canyon, Deer Valley Unified School District • 2018 - $4,000 – Higley High School • 2019 - $20,000 – Monte Vista Elementary School, KyreneSchool District

12. HANDLING CASH/CHECKS FROM FUNDRAISERS • Two persons acting as cashiers • Both count and sign off on total • One going off to get change • Both count amount taken and amount returned

13. FINANCES • School or District cannot keep money • The District will not accept checks (or cash) for the club. • Checks should be made out to the club and sent to the Treasurer or school site. • District does not approve or monitor the club’s use of funds. • Bank account in name of organization, not a personal account of one of the officers • Will need EIN number; • Two signers on checks; name more

14. EASY COME, EASY GO • ATM cards are convenient, but risky • Have two of the check signers sign the receipts • All officers review monthly bank statements and financial report • Venmo accounts and similar digital wallets • Nothing to prevent siphoning from club bank account to personal • Review monthly statements

15. ANNUAL AUDIT • Do at end of year, when passing over to new officers. • Do even if officers are not changing.

16. RAISING FUNDS FOR THE SCHOOL OR ACTIVITY • Should not be accumulating funds beyond that needed for purchases • Two exceptions to cleaning out funds at end of school year • Amount needed for the beginning of the school year before engaging in fundraisers • Saving toward a major purchase

17. MAKING PURCHASES • Should be paying vendors directly. • Not through District. • Have invoices come to the Treasurer (or to school for Treasurer) • Same for amounts donated, credits from vendors, other receipts.

18. ANNUAL APPLICATION FOR BOARD RECOGNITION/APPROVAL • Should be done at end of year • Perhaps in conjunction with the audit • Amount of funds at beginning and end of year • Asks for listing purchases over$1,000 • September 1, 2019

19. ELECTION ACTIVITIES

20. WHAT ELECTION? • November 5, 2019 • All mail-in ballots • Continuation of Maintenance & Operation Override • Repurposing bonds approved in 2013 • Approval of the issues will not raise taxes.

21. ELECTION ACTIVITIES As separate from the District, clubs can take a position and urge voters to vote in favor (or against) the propositions. No District resources may be used to influence the election. If the webpage is hosted on the District’s or school’s website, cannot have information designed to influence the election. Could be pulled into app. Website would be taken down by District.

22. WHAT CAN WE DO? • As individuals, may take any action in connection with a position on the issues. • As an organization – can take position to influence voters • Can give out factual information • District-prepared fact sheet available • Can urge others to vote • If want to hold a meeting in favor or against the issues, then go through Community Education for a facility use permit.

23. Review Questions • How often does a booster club/PTO have to apply to the Governing Board for approval/recognition? • What officers usually make up a club’s Executive Board?

24. Review Questions • How much money can a club carry over to the following school year? • Where, besides this PowerPoint, can you find information concerning the operations of the club?

25. Review Questions • How are members kept informed of the business conducted by the Executive Board? • What is to be done with money earned through the joint efforts of students and boosters/PTO?

26. Thank You You should now know or know where to find information to lead your PTO or booster club. Good luck to your organization!

27. QUESTIONS???