Booster Club

Training Josephine Quach, Assistant Superintendent-Financial Services

Welcome!

Thank you for your interest in becoming a booster club of

Alhambra Unified School District.

Why you are here…

What is a Booster Club?

A booster club is an organization that is formed to support an associated

club, sports team, or organization. The booster club can support this

through raising funds or coordinating events.

While each operates differently, many booster clubs are organized and run

by parents of the students in a particular organization.

Booster clubs are not social clubs. Rather, their main purpose is to

develop support and raise funds for the student program. Many times

booster clubs are formed to help enhance programs that may have

shrinking budgets.

What is not a Booster Club?

Booster Clubs Are Not:

Legal components of AUSD

A social club

PTA

A foundation (AEF)

Student comprised team or ASB

What is not a Booster Club? (cont.)

Booster club funds and district funds, including ASB funds, must never

be commingled.

Booster clubs and the school entity must remain separate, including

with respect to name, tax status, identification numbers and

accounting.

Booster clubs may donate funds, or materials and supplies, to the

student organization(s); however, after they do so, only the student

organizations can control how the funds will be used.

Getting Started

Inform the school

Application

Constitution and Bylaws

Insurance

501(c)

Inform the School

In order to operate as a Booster Club for the

following fiscal year (July 1st through June 30th) you

must communicate your intent to the respective

school by May 1st to be on the list for Board

approval.

Booster clubs may not operate until recognized

and approved by Alhambra Board of Education.

Application

All Booster Clubs must submit an application for operation

annually. Renewal is required each fiscal year.

In order to operate as a Booster Club for the following fiscal

year (July 1st through June 30th), you must submit your

completed application to the school site administrator by

June 1st to be reviewed and approved at the June AUSD

Board of Education meeting.

Application (cont.)

New booster clubs can be recognized and approved at

subsequent meetings of the AUSD Board of Education

through the same application process.

Constitution and Bylaws

Each Booster Club is required to submit a Constitution andBylaws for operation.

Any rules and regulations developed for the organization mustconform to the law, the AUSD Board of Education’s policiesand regulations, and the school site’s rules and procedures.

Insurance

Each Booster Club is required to obtain

comprehensive general liability insurance with a

minimum limit of $1 Million per occurrence

naming the Alhambra Unified School District and

their specific school as additional insureds.

Insurance (cont.)

It is the responsibility of the booster club to ensure that all

activities are covered by their insurance policy before such

activities are conducted.

If you need help with finding insurance, please contact Risk

Management

Becoming a 501(c) Nonprofit

Organization

A 501(c) is a tax-exempt nonprofit organization of the US, referenced in

the Internal Revenue Code. There are benefits for the organization to file

under this nonprofit status.

If you choose to not become a 501(c), the Booster Club will operate at its

own member’s liability. Booster clubs are not legal components of the

school district and therefore, may not use AUSD tax identification number

(TIN).

*For more information on becoming a 501(c), please contact the Franchise

Tax Board https://www.ftb.ca.gov/forms/misc/3500bk.pdf

Operations

Activities

Financial Guidelines

Facility Use

Access to Students

School District Employees

Activities

All Booster Clubs are required to submit a list of all

activities for the fiscal year to the school site

administrator before activities begin. These

activities include but are not limited to: fundraising,

social events, meals, banquets, and donations.

Financial Guidelines

$ Financial Records and Treasury

$ Cash Receipts and Bank

Reconciliations

$ Cash Disbursements

$ Fundraising

Financial Records and Treasury

Booster clubs are responsible for ensuring that

sound business practices and proper internal

controls exist for all of their financial activities.

In accordance with its bylaws, each booster club

should elect a treasurer who is assigned

responsibility for recording, documenting and

organizing all financial activities.

Booster clubs are required to maintain financial

records of their activity.

Financial Records and

Treasury (cont.)

Sound business practices include, but are not limited to, the following:

The treasurer or designated officer should prepare monthly financial statements that are presented to the organizationalong with a copy of the most current bank statement and reconciliation.

Financial records may include cash receipts, cash disbursements, checking account beginning and ending balances, balance sheets, income statements and other relevant items.

Financial Records and

Treasury (cont.)

A budget should be developed at the beginning of

the year to project expected revenues and

expenses, and should be revised as needed.

The district has the express right to review and/or

audit booster clubs’ financial records at any time

to ensure the clubs’ financial integrity, whether by

district personnel or a certified public accountant.

Cash Receipts and Bank Reconciliation

Pre-numbered receipt books and supporting backup documentation.

Preparation of deposit slip and/or bank receipt, cash count and fund-

raising forms.

Bank deposits should be made intact and in a timely manner and

should reconcile to the books.

Someone other than the individual(s) responsible for depositing funds

and writing checks should perform bank reconciliations monthly.

Cash Disbursements

Checks should require a minimum of two signatures.

Supporting documentation retained including invoices,

receipts, etc.

All expenditures should be approved by the booster

board and the approval noted in the board meeting

minutes.

Fundraising

Fundraising activities should be conducted for a specific

goal and not simply to raise money for the organization.

All fundraising activity performed on a district campus

must get prior approval from the school site administrator.

No individual should personally benefit from the activities

the organization conducts.

Any profits from fundraising activities that are not spent

for a booster club’s purpose cannot be returned directly to

members or their families.

Facility Use

All activities conducted on district premises

must obtain a Civic Center Permit. Only

organizations that have obtained prior approval

from the school site administrator will be

authorized to conduct such activities on district

property.

Access to

Students

Students may not

participate in fundraising activities of the school-connected

organizations without prior approval from the district.

California Ed Code 51520 prohibits the solicitation of funds

or recruitment of students during the regular school day.

School District Employees and

School Site Interaction

School connected organizations are prohibited from hiring

or directly paying district employees or volunteers.

Organizations may make donations to the district (not site)

to cover the costs of additional employees, but only if such

positions are approved in advance by the Board.

At their discretion, employees may volunteer to perform

activities for school connected organizations during non-

working hours.

Year-End

Financial Statements and Bank Statements

Each Booster Club is required to provide the school

administrator with copies of their revenue and expenditure

activity for the fiscal year. These documents will be

considered during the renewal process for each booster club.

Ceasing Operations

In case the booster club dissolves or terminates, any excess

funds are to be distributed to the general ASB of the school.

This must be incorporated into the Booster constitution or

bylaws.

General Provisions

Upon consent of the Superintendent or

designee, school connected organizations may

use the school’s name, school team’s name, or

any logo attributable to the school or district.

General Provisions

Authorization of a booster club is valid for up to

one year, however, the site Principal may revoke

a booster club’s authorization to conduct

activities in the district if he or she determines

that the booster club has violated district policy

or applicable law. The booster club may appeal

this decision to the Superintendent, and the

Superintendent’s decision shall be final for the

remainder of the year.

Title IX

What is Title IX?

How has it affected

AUSD?

Title IX Compliance

What Title IX means to

a Booster Club

What is Title IX?

Title IX states that no person in the United States

shall, on the basis of sex, be excluded from

participation in, be denied the benefits of, or be

subjected to discrimination under any education

program or activity receiving Federal financial

assistance

Title IX Compliance - Athletics

Equal participation opportunities

Equal access to facilities and competition

Equal access to qualified coaches

Equitable Expenditures

Title IX Compliance – Athletics

(cont.)

Fund Raising and trust fund accounts

When the donation is made to the team,

or the benefit reaches the students, the

benefits must be allocated in accordance

with AUSD Title IX regulations

Title IX Compliance – Athletics (cont.)

Fund Raising and trust fund accounts (cont.)

All donations (money or merchandise) to interscholastic athletics will be allocated as follows:

One third (1/3) of the value of the solicited donations shall be deposited into the ASB General Athletics Trust Account, and two thirds (2/3) of the value shall be benefited by the ASB Individual Trust Fund Account that corresponds to the team or teams that conducted the fundraising.

Non-solicited fundraising activities will be allocated 100% to the ASB General Athletics Account.

What Title IX Means to a Booster Club

In order for students to accept any benefit from an

athletic booster organization, the benefit must be

compliant with Title IX and the matching funds

requirement.

Recap

Notify the site of your interest in becoming a booster club and

complete the application packet accurately (application, insurance,

constitution, bylaws)

Provide the site administrator of planned activities and keep open

communication throughout the fiscal year

Maintain adequate financial records for activity throughout the

fiscal year to be provided to the site administrator at year-end

Adhere to all policies and procedures of AUSD including Title IX

compliance

If you’re not sure, ask!

For any questions or concerns regarding Title IX, please contact

school site administration and the Director of Secondary Education

at (626) 943-3520.

Contact Information

Risk Management: (626) 943-6580

Financial Services: (626) 943-6540

Alhambra HS: (626) 943-6920

Mark Keppel HS: (626) 943-6720

San Gabriel HS: (626) 943-6820

Email: last_first@ausd.us

References:

Booster Club Packet is on AUSD

website:

http://www.ausd.us

Under Parent Resources tab

Board Policy and Regulation #1230:

http://www.gamutonline.net/district/alhambra/

Search “Booster”

Questions?

THANKS FOR COMING!