Booster Clubs

Sun Prairie Area School District Booster Handbook 

Booster organizations are composed of parents, caregivers, staff, and community members who collaborate together for the purpose of supporting school activities and athletics for the benefit of students. The booster organizations are valued partners in supporting the co-curricular activities of students. The District welcomes and encourages this interest and participation while also recognizing that the District maintains exclusive control and management of the activities and athletics including all rules, policies, and procedures. Booster organizations work in tandem with coaches and group leaders, but they do not manage or influence coaches or group leaders. 

Booster organizations are separate entities from the District and they are not under the control of or the responsibility of the District. However, the partnership, transparency, and accountability between the district and booster organizations is crucial to maintaining thriving relationships while also adhering to local, state, and national requirements including District policy, WIAA requirements, Title IX compliance, and Internal Revenue Service (IRS) laws.  

While booster organization funds are not controlled by the District, coaches, or students, all donations from booster organizations must be approved by the District and must be compliant with all local, state, and federal regulations, policies, and laws.

Policy KMB Relations with Co-curricular Booster Organizations

1.  BOOSTER ORGANIZATIONS’ REQUIREMENTS

1. Booster organizations are not legal components of the school district and must have their own tax identification number. By law, booster organizations are NOT allowed to use the District tax identification number. 

2. Booster organizations are responsible for their own tax status, accounting, and financial records. 

3. Booster organizations are directly responsible for compliance with IRS and Wisconsin Department of Revenue (DOR) reporting and disclosure requirements. 

4. Donations to a booster organization can only be legally deducted if the organization is officially approved by the IRS as a 501(c)(3) tax-exempt organization in good standing. Therefore, it is recommended that all organizations incorporate to gain this tax deductibility advantage for their donors. Other restrictions apply and each donor should consult their own tax advisor. It is the organization’s responsibility to be both knowledgeable and compliant with all applicable state and federal laws. 

5. Booster organizations must have their own independent bank account. (see Booster Organization Formation in this document)

   1. To open a bank account, the booster organization must first obtain an Employer Identification Number (EIN) from the IRS. 

   2. The booster organization must use its official name on its checks and in its literature.  

6. Any rules and regulations developed for the booster organization must conform to District policies and procedures, as well as state and federal requirements.

7. If a booster organization decides to operate a raffle-type activity, all state laws must be followed i.e. a raffle license must be secured.

8. Booster organizations should use the respective school’s address as their official address for all legal and other correspondence. This helps assure that as the natural transition in leadership occurs, there is less chance that documents will be lost or important filings will be missed.

9. To protect an organization’s IRS 501(c)(3) status, the organization can not support political activities by providing campaign donations or placing advertisements in support of a particular candidate.

10. Booster organizations may not have alcohol present at any event where students are present regardless if the event is on or off-site. The sale, purchase or consumption of alcoholic beverages or tobacco products while on school property or in the presence of students is strictly prohibited.

II. DISTRICT REQUIREMENTS GENERAL

1. IRS regulations are strict as to payment of employees and their appropriate benefits. If District employees are paid for any kind of service or any kind of stipend, the payment must be made through District payroll. The funds for payment must be donated to the District, and the District will issue payment to the employee. Coaches are employees of the District. In some instances, coaches volunteer their time to the co-curricular organization. Policy GBI outlines parameters on staff ethics and law with relation to gifts, compensation for coaches and District volunteers. Booster organizations should not give anything (including awards) to students without prior approval from the District Director of Athletics and Activities. The Wisconsin Interscholastic Athletics Association (WIAA) has specific guidelines regarding gifts for students.

2. District policy KH Public Gifts and Donations to the School District and its associated regulation outlines requirements with respect to gifts and donations.

3. Booster organization members are expected to follow the same standards of conduct as District employees when chaperoning, sponsoring, or attending student activities. 

4. Booster organization school facility use is initiated through the District’s Facility Request system. In certain instances, at certain times, boosters will incur use fees as outlined in the fee schedule. Coaches/advisors should initiate facility use arrangements.

   1. Policy KG Facilities Rental 

   2. Policy KG-E Facilities Use Schedule 

   3. Policy KG-R Public Use of School Facilities 

5. Team schedules, performances, etc. are prepared by the athletic and activities department along with the head coach/advisor. At no time would a booster organization representative arrange or sign a team up for a game or performance, either home or away.

6. Team transportation is arranged by the athletic and activities department. Once the schedule is set up for the team, travel, and facility use is arranged.

7. All overnight athletic and activities trips are submitted to the athletic and activities department by the head coach/advisor and approved by the Dean of Athletics and Activities and by the District Director of Athletics and Activities.  If approved, all transportation, registration, fees involved, etc. are handled by the athletic and activities department and the coach/advisor. Required forms require a complete itinerary.

8. If necessary the head coach/advisor would approach the booster organization for total or additional funding when an overnight or extended trip is being planned for a team. 

9. End-of-season banquets are planned and held by the head coach/advisor in honor of their team’s season.  Many times a booster organization committee will help the coach with this process. Policy KMB states: “Any function or activity provided for students of the school district shall be completely alcohol-free and drug-free, whether on or off school property.” 

10. District facilities are always a good choice for banquets, and can be requested on the school district website. The athletic and activities department can help to assist the head coach with this process.

11. The head coach/advisor prepares a list for the athletic and activities department at the end of the season of students deserving of a high school letter.  The athletic and activities department prepares the certificates and letters for the coach/advisor.  The coach/advisor will distribute the certificates and awards at the end-of-season banquet. Many times booster organizations wish to award students at their end-of-season banquet, always check first with the athletic and activities department due to athlete eligibility issues.

12. At no time would a booster organization arrange to have media recognition for a team without the head coach/advisor and athletic & activities departments prior approval. The department would work with the coach/advisor to arrange a time and place for this type of meeting.

13. For athletics, all game preparation and half-time activities are arranged along with the head coach by the athletic and activities department. This includes parent night and special event nights that a program may want to sponsor.

14. At the end of each fiscal year, booster organizations shall submit a copy of annual financial statements to the District Director of Athletics and Activities. The Director will forward this information to the Director of Business and Finance to place on file. (see Reporting Transparency and Accountability)

III DISTRICT REQUIREMENTS PURCHASING

Purchases for Co-Curricular Support 

Booster organizations by nature are designed to assist co-curriculars, and assistance may come in the form of donations such as cash, supplies, equipment, and transportation assistance. Donations shall be processed in accordance with District approved policies and procedures. When the donation is to support an expenditure that would be expected to be directly funded by the district (equipment, supplies, transportation, supplementary compensation), the donation must be submitted to the District and the item be procured through the District’s financial and purchasing system. Donations to the District will be accepted/approved by the Director of Business and Finance. Donations are reported to the School Board on a monthly basis. Payments may be made directly to vendors for things such as food and other token appreciation gestures for students that would not be expected to be funded by the District. 

When a booster organization wishes to give a District group supplies or equipment, the booster organization will first donate the funds to the District in order for the District to procure the desired items. This way the items can be purchased without incurring sales tax and the District is able to maintain Title IX compliance. In making the donation, the booster organization should clearly indicate the purpose of the donation for follow-through purposes. The purchase will then be carried out through the District’s purchasing system in accordance with District purchasing guidelines and statutory laws. It is required that all purchases of equipment for District use be made by the District through donations to adhere to District standards. When supplies or equipment are purchased from donated funds, it becomes the property of the school and District. 

A booster organization may also donate funds to the District for transporting students to events. A field trip request form will be completed by the school personnel in conjunction with the event. The District’s business office will invoice the booster organization for the cost of the transportation. In no event will a booster organization be permitted to remit payment directly to the transportation provider, nor will they be permitted to contract for transportation with an outside agency. 

IV BOOSTER ORGANIZATION FORMATION

1. The District will assist any group wishing to legally incorporate a booster organization. Please reach out to the District Athletics and Activities Director who will connect the organization with the Assistant Superintendent of Operations or the Director of Business and Finance.

2. See all items in Section I Booster Organization’s Requirements. 

3. To open a bank account, the booster organization must first obtain an Employer Identification Number (EIN) from the IRS. 

4. A Booster organization’s name may not imply any form of responsibility on the part of the District. A booster organization creates and maintains its own identity. The booster name may include the name of the school as long as the word “Booster” or some similar support term is added. A descriptive name is recommended.

5. The Booster organization should establish its Bylaws

6. All necessary forms are obtained through the Internal Revenue Service (IRS). State and Federal forms and further information can be found on the following Web sites: 

Tax Identification Number 

IRS Form SS-4, Application for Employer Identification Number

Instructions  

Online application 

Tax Exempt Status Federal 

IRS Publication 557, “Tax Exempt Status for Your Organization” 

IRS Form 1023, “Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code” 

Instructions  

Instructions and Application

Note: Upon approval, the IRS will issue a determination letter that recognizes the booster organization’s 501(c)(3) nonprofit, tax-exempt status. Booster organizations cannot legally furnish donors with receipts for a charitable tax-deductible donation unless they have obtained this type of official determination letter from the IRS. 

An approved 501(c)(3) tax-exempt organization is required to file the following with the Internal Revenue Service annually: 

Gross receipts = $0 - $50,000 Form 990-N (e-postcard)

Gross receipts = $50,000 - < $200,000 Form 990-EZ 

Gross receipts = $200,000+ Form 990 

The Wisconsin Department of Financial Institutions requires Form #1943 a postcard filing for receipts under $50,000. Over $50,000 requires a Form 199. All booster organizations that are 501(c)3 status are expected to maintain their legal status which requires annual filing of the appropriate forms depending on the organization’s gross receipts. 

Organizations not filing for 501(c)(3) status are not tax-exempt and therefore donators can not deduct their donations. The booster organization may not hold itself out as a tax-exempt entity and the organization IS a taxable entity for Federal and State tax purposes. All organizations are assumed to exist for profit until the IRS determines the organization is tax-exempt.

7. Sales and Use Tax Laws & Obtaining a Seller’s Permit 

Booster organizations are not sales tax-exempt unless they have filled out the proper application forms from the Wisconsin Department of Revenue. Organizations that have applied for and received a letter of exemption from sales tax do not have to pay sales or use tax when they buy, lease, or rent taxable items that are necessary to the organization’s exempt function. By law, no item purchased tax-exempt by an exempt organization can be used for the personal benefit of a private party or any other individual. Most booster organizations will probably not need a Certificate of Exempt Status (CES) number, unless it intends to make considerable purchases that will have sales tax applied i.e. restaurants for food for students as one example.

Sales Tax Exemptions for Nonprofit Organizations

Application for Wisconsin Sales Tax and Use Certificate of Exempt Status (CES)

Sales and Use Tax Reference Materials

Wisconsin Non-Profit Exempt Status Information (for making tax-exempt purchases, most organizations should not need this as their purchases will most likely be very minimal.)

8. All newly formed Booster organizations must report their formation to the District Athletics and Activities Director who compiles and publishes the group’s information on the school’s website. 

9. This checklist document may be used as a checklist for a booster organization’s formation.

10. Booster Organization Legal Guidance provided Spring 2022.

V. BOOSTER ORGANIZATION HIGHLY RECOMMENDED BEST PRACTICES

The following best practices are highly recommended to minimize legal liability for any booster organization. 

1. All booster or organization members must be made aware that no individual should personally benefit from the organization’s activities and this should be made part of the bylaws - funds must be for the benefit of students, not adults. 

2. To avoid the appearance of or an actual conflict of interest, a coach/advisor should not be an officer of the booster organization.

3. If a booster organization dissolves or terminates, the organization’s by-laws should provide for the distribution of any excess funds to another non-profit organization, or the District. Additionally, if the booster organization splits (i.e. we add another high school), the by-laws should specify how funds will be distributed to the split organizations.

4. Please use a general email (like Gmail). This way, all that is necessary with new leadership is updating passwords and document access. 

5. At least two officers should sign each disbursement for proper internal controls. 

6. All funds received should be documented by receipt to the provider and deposited on a weekly basis. 

7. The treasurer should reconcile the bank statement monthly and prepare a monthly financial report to be reviewed and signed off by a second executive officer and shared with the applicable organization. 

8. All meetings should be posted on the booster’s website which will be linked to the District’s website. Meetings should provide adequate meeting notice. The notice should clearly indicate the date, time, and location of the meeting and the items to be discussed. The booster organization may use school facilities for their organization’s meetings with prior approval through the facilities rental process. 

9. All publications and communications that any booster organization sends to parents/caregivers and/or the community should be provided to the District Athletic and Activities Director as well. 

10. No coercion (actual or implied) may be exercised in fundraising activities and no student or teacher is required to raise any particular minimum of money or sell any minimum number of tickets, etc. Under no circumstances should pressure be applied to students through competition or by special recognition of sales. 

11. All fundraising must be for the benefit of the student program that the booster organization supports. The use of individual student accounts or tracking of student accounts is not allowed. 

Budgets and Budget Management 

A budget should be developed at the beginning of the year to project expected revenues and expenses. Monthly reports should be shared with the membership. The budget should be revised as needed in accordance with the organization’s established by-laws. Budgets are usually prepared for a one-year period and include the annual goals and a plan for achieving those goals by deciding the following: 

Estimated revenues: What fundraisers will be held? 

Estimated expenses: What will be the cost to conduct the fundraisers? 

Estimated ending reserves and carryover: Is there enough left over to accomplish the goals that have been outlined? 

Budget monitoring is also necessary. This is the process of comparing the budget to the actual revenues and expenses at a point in time to determine whether the revenues are coming in as expected and whether expenses do not exceed the amounts authorized in the budget. This should be done at least monthly so that there is adequate time to adjust plans. If the budget is not meeting expectations because of lower than projected revenue or higher than projected expenses, booster organizations should revise their budget according to established by-law procedures. 

Bank Deposits 

All deposits should be made promptly. Money not deposited exposes the holder to theft or the accusation of theft. It is recommended that deposits be made daily if the receipts exceed $250. To ensure the integrity of financial reporting, common deposit practices include: 

• Always have at least two people present when funds are prepared for deposit. Each person should count the money independently but in each other’s presence. Both individuals should initial the deposit slip. 

• Seal the deposit in a deposit bag in the presence of the individuals verifying the deposit. This places the organization in a better position to challenge any claim that the bank may make that the deposit received did not match the written documentation. 

• A tape may be run of any checks included in the deposit rather than indicating the checks individually on the deposit slip. A copy of the tape should be retained with your copy of the deposit records.  

• Multiple receipt books should be grouped separately to provide adequate audit trails. 

• Tally the pre-numbered cash receipts and make certain this receipt total matches the deposit total. 

• Attach the cash receipt summary documents with a copy of the deposit slip and file in deposit date order. 

Disbursement of Funds 

At the outset of the school year, a budget of anticipated expenditures should be developed in accordance to established by-laws. Prior to a disbursement, the request to expend funds should be compared with the budgeted expenditures. Disbursements outside the scope of the budget or line items that exceed the approved budget should require a vote by the general membership. By state law, direct payments to District employees for services provided are not permitted uses of booster funds - all payments must flow through the District.

Approval should be obtained for all expenditures regardless of the amount; it is recommended this be written using a disbursement voucher. The appropriate supporting documentation (invoices, receipts) should then be attached to the disbursement form and filed in check number order. At no time should payment ever be issued without the appropriate supporting documentation. At no time should any payment be made directly from receipts collected. All funds collected must be deposited and all payments should be made by check or debit card. All payments must be transacted by check, debit, or credit card for accountability and internal control purposes. These items should be spelled out in the organization’s by-laws.

Bank Reconciliation 

Upon receipt of the monthly bank statement, the balance indicated on the statement shall be reconciled to the bank account balance in the general ledger as of the last day of the month. The reconciliation should be completed promptly. Items that are needed for reconciliation are: 

• Bank reconciliation form 

• Prior month’s bank reconciliation 

• Bank statement 

• Check register and/or cash disbursement journal 

• Cash receipts journal 

• General Ledger 

Internal Controls 

Booster organizations are responsible for ensuring that proper internal controls exist for all of their financial activities. Internal controls are the foundation of sound financial management. They include the policies and procedures that an organization establishes to do the following: 

• Ensure that operations are effective and efficient 

• Safeguard and preserve the organization’s assets 

• Promote successful fundraising ventures 

• Protect against improper fund disbursements 

• Ensure that unauthorized obligations cannot be incurred 

• Provide reliable financial information 

• Reduce the risk of fraud and abuse

• Prevent conflicts of interest  

• Protect members and volunteers 

• Ensure compliance with applicable laws and regulations 

It is critical to establish good policies and procedures relative to internal controls. Internal controls not only protect assets, but they also protect people. For example, establishing good internal controls for fundraising events significantly reduces the risk that anyone participating in the event will be accused of any impropriety. Internal controls include segregating duties according to functions so that one person is not handling a transaction from beginning to end. This is a critical part of a system of checks and balances. Functions that need to be segregated include the following: 

• Those who initiate, authorize or approve transactions 

• Those who execute the transactions 

• Those who record the transaction 

• Those who reconcile the transaction 

 

The District’s Director of Business and Finance is a resource to assure good operating practices are in place. 

Financial Reporting to the Membership 

The organization’s membership should be provided with a financial statement and bank reconciliation on a monthly basis, with copies available for review. The financial statement should provide a comparison of budgeted versus actual expenditures and receipts. Cash receipts and disbursement reports should be available for review as well. 

 

VI. REPORTING TRANSPARENCY AND ACCOUNTABILITY

Policy GBI, which references state law, requires that all compensation paid to a District employee (coaches and advisors) must flow through and be paid by the District.

1099 Requirements 

The Internal Revenue Service requires that all annual payments for SERVICES totaling $600 or more (to an individual or vendor) be reported annually on form 1099. The booster organization should secure an IRS form W-9 from the provider at the time of service to ensure the organization has an accurate record of the taxpayer identification number. The organization must then issue a form 1099 to all qualifying vendors for services performed in a calendar year by January 31 of the subsequent calendar year. A school employee or volunteer can not be paid through a booster organization. The need for issuing 1099’s should be very rare if proper procedures are followed - the District will be responsible for the 1099 issuance since the booster organization donated funds to the District and the District procured the goods or services. 

Insurance Requirements 

District liability for conduct and activities of an organization established for the purpose of supporting the district may be based upon the nature of the relationship between the two entities. That relationship may be contractual or based on the amount of District control or on the fact that the District is the beneficiary of the organization’s activities. Therefore, it is likely that a lawsuit based upon an activity of the organization will also name the District and seek a finding of joint liability. 

The District requires booster organizations to provide a Certificate of Liability Insurance with the minimum required limits of coverage listed on the certificate and below: 

General Liability: $1,000,000 (per occurrence) 

It is additionally strongly recommended that booster organizations maintain Crime Coverage or a Fidelity Insurance Bond in an amount enough to cover the annual total booster organization’s cash receipts. Please reference this document compiled by the District’s insurance consultant and the Harms Insurance Group that provides important insurance information for your group.

The following are two websites that provide additional assistance and resources: 

National Booster Club Training Council

https://harmsinsurancegroup.com

The certificate must indicate the paid coverage.  Any questions relating to insurance requirements should be directed to the Director of Business and Finance. 

When using school facilities, the District may, at its discretion, require a higher level of coverage based on the type of use requested, such as athletic activities and large events. 

Limit of Liability 

The booster organization is not a school-sponsored activity and participation in the organization or in organization activities is purely voluntary. Booster organizations are separate from the District. Booster organizations are not under the control of, nor are they the responsibility of, the school or District administration, or the School Board. Likewise, booster organizations will not be involved in the administering or supervising of the activities of student organizations. The District will advise booster organizations on management, policies, and procedures, and may review and/or audit booster organization’s financial statements to ensure the organization’s financial integrity. However, the district assumes no accountability or liability for the operation and management of booster organizations. Any financial obligation incurred by a booster organization shall be solely that of the booster organization.  

Annual Audit Requirements 

An annual examination/audit of the financial records of the booster organization is strongly recommended and should be spelled out in the organization’s by-laws. It helps assure that all income and expenditures are accounted for and are consistent with the budget and goals for the year. It also verifies that the bank balance and ledger balance are reconciled. The audit is to help protect the booster organization officers and the organization. An annual audit is a tool of accountability. However, the audit should never be relied upon as the sole measure of fiscal accountability. Multiple procedures and practices intertwine to provide better assurance of fiscal accountability. 

An audit should be conducted at the end of the fiscal year, anytime there is a mid-year change in the treasurer or any officer who signs the booster organization checks. 

An audit may be conducted by an outside party, such as a CPA or an audit committee. The audit committee should be composed of at least two members of the booster organization that understand best bookkeeping practices. These individuals should not be the president or treasurer. 

Audit procedures for the audit committee are as follows: 

1. Review reconciled bank statements and canceled checks to determine that: 

a. Disbursements have been properly documented with an invoice or receipt. 

b. Disbursements have been properly approved and are for items consistent within the organization’s by-laws and District policy and procedures.

c. Checks have been properly signed. 

d. Checks have been deposited or cashed by the payee indicated. 

e. Checks have been accounted for in the proper sequence (no missing checks). 

2. Check addition and subtraction on cash receipts and deposits. 

3. Compare cash receipts and deposits to the bank statement. 

4. Verify that receipts and disbursements were allocated to the correct account or budget category. 

5. Verify that income from sales, dues, or any other sources have appropriate backup. The total amount collected should match the amount deposited into the bank account. 

6. Review the treasurer’s monthly reports and check them for accuracy. Review the beginning and ending balances on reports to verify that correct ending balances were carried forward as beginning balances on subsequent reports. 

7. Determine that only applicable booster organization officers are authorized signers on bank account. Former officers should not remain on the account as authorized signers. In addition, no coach/advisor of that particular organization should be an authorized signer on the account. 

8. Obtain proof that all applicable tax filing requirements occurred. 

9. The audited financial report should be signed by all members of the audit committee and submitted to the Director of District Athletic and Activities. 

10. Verify that 1099s were issued, if applicable. 

Retention of Records 

Since the very nature of booster organizations will mean that leadership continues to turnover, excellent records retention procedures are critical. It is important that the activities of the organization be clearly documented and that a procedure for retaining those documents be established. Listed below are documents that should be retained by the organization for a minimum of 4 years. 

∙ Cash receipts 

∙ Cash disbursements and general ledger 

∙ Bank records 

∙ Income tax returns 

∙ Minutes of meetings as defined by the organization's by-laws 

VII FOOD SALES 

Booster organizations must comply with Federal and State law as well as district policies and regulations on the sale of food on school premises. Booster organizations are encouraged to review and become knowledgeable of applicable laws including Dane County food handling requirements, Federal and State nutritional standards, as well as the District’s Wellness Policy. Booster organizations are one of the organizations that the District can authorize to operate the concession stands at sporting events in order to raise funds for the organization. 

Smart Snacks (All Foods Sold in Schools)

Foods Sold in School

VIII TITLE IX REQUIREMENTS

This District is required to adhere to Title IX requirements. Those requirements are the basis behind many of the requirements the District has for its Booster organizations. This document summarizes the requirements.

 

 

Booster/School Community Organization By-laws Recommendations

Sun Prairie Area School district recommends the by-laws outlined below. Minimally a constitution should include the following elements: 

Basic elements that should be included in by-laws

1. Name and purpose of the organization. 

2. Membership and Tenure. 

a. Who can join? 

b. How many members? 

c. What officers? 

d. Who has voting rights? 

e. Will those who move from the school attendance area be allowed to serve their terms if desired? 

f. What are the procedures for removing someone from office, and for what reasons? 

g. How long will officers be allowed to serve? Will they be allowed to serve consecutive terms? If so, how many? 

i. How will unexpired terms be filled when vacancies occur? 

j. Will leaves of absence be permitted? 

3. Executive Board or Officers. 

a. Positions and duties and powers of each position defined 

b. Position and term limitations

c. The coach/advisor should not be on the Executive Board or be an Officer 

4. Committees? Standing or ad hoc? Committee composition.

4. Method of amendments to the constitution. 

a. By who?

b. By petition of what percent of members? 

c. By ballot? 

5. Elections and qualifications for office.

6. Succession planning for Executive Board, Officers, and committees

1. Process of resignation

2. Filling of vacancies

3. Termination of Board/Officers not fulfilling their roles

7. Adoptions or ratification of the by-laws and any subsequent amendments. 

a. Shall require (percentage) vote of (Executive Board) 

6. Finances. 

a. Statement of internal controls, authorization of financial activities 

b. Who shall approve prior to any commitment 

c. Adoption of budget and approval of budget amendments

d. Statement determining the distribution of assets upon dissolution, or organizational split. 

7. Meeting schedule. 

a. For regular and special sessions 

b. Time, manner, frequency 

c. What constitutes a quorum 

d. Who shall conduct meetings 

 

Additional Recommendations

 

Election of Officers 

The election of officers for a booster/school community organization should occur on an annual basis. At a minimum, elect officers for the position of president, vice-president, secretary and treasurer. These officers will make up the executive board. Each member of the executive board is required to ensure that the organization's procedures and operating practices are financially and legally sound, and in conformance with all rules, regulations, laws, ordinances, and statutes applicable to the organization. As a member of the executive board, an individual is legally obligated to be prudent and reasonable in conducting himself to help preserve and protect the organization. Executive Board members must actively participate in the management of the organization including attending meetings, evaluating reports, and reading minutes. 

Each officer should sign an acknowledgment form certifying the officer has read the Sun Prairie Booster/School Community Organization Handbook and kept the acknowledgment on file. It is highly recommended that each organization purchase insurance to help protect its Executive Board/Officers.

 

President 

Typically, the president of the organization is an individual who has previously been active in the organization. The major duties often include, but are not limited to, the following: 

1. Preside at all meetings of the organization. 

2. Regularly meet with Athletic and Activities department leaders/principal regarding booster activities. 

3. Resolve problems in the membership. 

4. Regularly meet with the treasurer of the organization to review the organization’s position. The financial information should be reviewed on a monthly basis. 

6. Schedule an annual audit of records or request an audit if the need should arise during the year. 

Vice‐President 

The vice-president acts as the president’s representative in his/her absence. They must remain familiar with the organization. The major duties often include, but are not limited to, the following: 

1. Preside at meetings in the absence or inability of the president to serve. 

2. Perform administrative functions delegated by the president. 

Secretary 

The secretary is responsible for keeping accurate records of the proceedings of the organization and reporting to the membership as a whole. The secretary must ensure the accuracy of the meeting minutes. The major duties often include, but are not limited to, the following: 

1. Report on any recommendations made by the executive board of the organization. 

2. Maintain the records of the minutes and any standing committee rules, current membership and committee listing. 

3. Record all business transacted at each meeting. 

4. Maintain records of attendance of each member. 

5. Post minutes for all members after each meeting.

5. Conduct and report on all correspondence on behalf of the organization. 

Treasurer 

The treasurer is the authorized custodian of the funds of the organization. The treasurer receives and disburses all monies indicated in the budget or as authorized by action of the organization. All persons authorized to handle funds of the organization should be covered by a fidelity insurance bond in an amount based on the organization’s annual income and determined by the executive board. The major duties often include, but are not limited to, the following: 

1. Serve as chairperson of the Budget and Finance Committee, if such committee exists within the organization. 

2. Issue receipts for donations and deposit said amounts on a weekly basis (daily if receipts on hand exceed $250). 

3. Process and prepare current financial reports including bank statements, bank reconciliations, and financial statements within thirty (30) days of the previous month-end. Copies should be available for review by the general membership at each meeting and also posted on-line for the general membership. 

4. Maintain an accurate and detailed account of all monies received and disbursed. 

6. Timely file all local, state and federal tax reports as required 

7. Submit records to the audit committee appointed by the organization upon request or at the end of the year. 

Note: Due to the increasing requirements placed on charitable organizations by the Internal Revenue Service, it is strongly recommended the Treasurer have an accounting or bookkeeping background especially as the organization grows in funds managed. 

Audit Committee 

At the end of the fiscal year, an audit of the organization’s financial records should be conducted. The audit should be performed by individuals who are independent from the day-to-day financial activities. Ideally, this audit should be performed by a group of three individuals; however, if the membership size does not allow this, the audit may be performed by two individuals. The audit committee makes a report to the general membership upon completion of the audit. Any discrepancies noted shall be brought to the attention of the president of the organization and a resolution reached prior to presentation. All officers of the organization shall make records available, as requested by the committee. As an alternative to an audit committee, an audit may be conducted by an outside party, such as a CPA. 

 

Dissolution of Booster/School Community Organization 

To dissolve a support organization, a resolution shall be adopted by the organization (or the executive board, if the organization is inactive) with the question of dissolution submitted to a vote at a special meeting of the members having voting rights. The athletics and activities office/principal must also be included in the communication. 

 

The organization must determine the distribution of remaining funds and other assets before dissolution. In order to comply with Internal Revenue Service guidelines, care should be taken to ensure that excess funds are distributed within the framework of the organization’s original purpose –i.e. band booster funds would remain with a musical program or if such an organization does not exist, another organization similar in student mission. Any other distribution of funds could void the organization’s tax-exempt status and force it into a fully taxable situation. This must be noted in the organization’s bylaws. 

 

Parameters for Significant Change in the Organization’s Membership 

The organization’s by-laws should outline the process for fund allocation should the organization’s membership significantly change. For example, if school boundaries are redrawn and there is a significant change in the students served, outlining how funds will be handled upfront through the by-laws should help mitigate hard feelings when the event happens.

 

We must have a donation form completed when a donation is made to the program (equipment, money, upgraded busing, etc.).  You will receive a communication at the end of the year to complete a donation form for any donations made to the SPASD. 

Gifts & Donations Form

If a booster organization decides to operate a raffle type activity, all state laws must be followed i.e. a raffle license must be secured.

• All 50/50 raffles must be approved through the athletic & activities department.  

• Only one 50/50 raffle or fundraising event a night.

• If you have any questions on dates available to run a 50/50 raffle, please reach out to your athletic department.  

• Booster organizations are not legal components of the school district and must have their own tax identification number. By law, booster organization’s are NOT allowed to use the District tax identification number. 

• Booster organizations are responsible for their own tax status, accounting, and financial records. 

• Booster organizations are directly responsible for compliance with IRS and Wisconsin Department of Revenue (DOR) reporting and disclosure requirements. 

• Donations to a booster organization can only be legally deducted if the organization is officially approved by the IRS as a 501(c)(3) tax-exempt organization in good standing. Therefore, it is recommended that all organizations incorporate to gain this tax deductibility advantage for their donors. Other restrictions apply and each donor should consult their own tax advisor. It is the organization’s responsibility to be both knowledgeable and compliant with all applicable state and federal laws. 

• Notify athletic and activities office about special events.

• Booster organizations must have their own independent bank account. 

  • To open a bank account, the booster organization must first obtain an Employer Identification Number (EIN) from the IRS. 

  • The booster organization must use its official name on its checks and in its literature.  

• Any rules and regulations developed for the booster organization must conform to District policies and procedures, as well as state and federal requirements.

• Booster organizations should use the respective school’s address as their official address for all legal and other correspondence. This helps assure that as the natural transition in leadership occurs, there is less chance that documents will be lost or important filings will be missed.

• To protect an organization’s IRS 501(c)(3) status, the organization can not support political activities by providing campaign donations or placing advertisements in support of a particular candidate.

• Booster organizations may not have alcohol present at any event where students are present regardless if the event is on or off-site. The sale, purchase or consumption of alcoholic beverages or tobacco products while on school property or in the presence of students is strictly prohibited.

 

All facility requests need to go through the district office. More information can be found on the Facility Use Webpage.   

Policy KG

Facility Use Fee Schedule

Use of School Facilities 

 

April 25, 2022 Meeting

4/25/22 Recording  Passcode: !G&3b$zU

Powerpoint Presentation

Sample Articles of Incorporation (pdf)

Sample Articles of Incorporation (Word Document) Please download the document File>Download to make your copy of the document

Sample By-laws (pdf)

Sample By-laws (Word Document) Please download the document File>Download to make your copy of the document

 

May 16, 2022

5/16/22 Recording Passcode: ry0=8cFL

Powerpoint Presentation

Charitable Organization Form 296 Charitable Organization Application

Wisconsin Sales and Use Exemption Form

Sample 1023EZ filled out

1023EZ blank

1023EZ instructions

 

Additional Reporting Annual Reporting Requirements  Recording For Reporting Requirements Passcode: p==9^^ZW

 

All athletic and club fundraising activities must be run through their respective booster organizations.  No student shall be compelled to participate in or meet any kind of quota in a fund-raising activity, nor be required to do door-to-door selling as part of a fundraising event.  Families should not be required to purchase tickets/fundraising products upfront and then sell them.  

 All booster organizations wishing to be recognized by and/or affiliated with the District shall adhere to applicable state and federal laws, including taxable income reporting requirements, when conducting fundraising activities to benefit the school or District.  Funds raised by booster organizations shall comply with the requirements established by the School Board.

 Coaches/advisors and other staff and volunteers shall not collect money from students for any non-school sponsored activity. 

 No fundraising (apart from Booster Organizations) is permitted without prior clearance of the athletic & activities department. All policies and procedures of the District regarding fundraising must be followed including the accurate completion of all pre-fundraising forms. 

Concession Stand Contact: Rob Glkey-Meisegeier

District has hired a concessions coordinator or incorporate the work into a position.

• Boosters will sign-up to work concessions. Home competing team will have first right of refusal. 

• District will subtract all food costs from proceeds. Remaining funds will be distributed to booster organization. 

• Groups are free to supplement district supplied products with items of their choice, as long as those items meet Dane County food safety guidelines.

• No discounted prices can be offered on food at the end of the night.