1. 2014-2015 Booster Club Training
Online At:
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2. Where Can I Find This Presentation?
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3. Comal ISD Mission Statement
Comal ISD, where we encourage collaboration and communication, promote critical thinking, embrace high standards of accountability, and establish a winning tradition through perseverance and grit.
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4. Booster Club Formation
Comal ISD booster clubs must be a 501(c)3.
A non-profit organization is created by filing articles of incorporation with the Secretary of State.
Form 202- Articles of incorporation Pursuant to Article 3.02 Texas Non-Profit Corporation Act.
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5. Tax Exemption Federal Tax Exempt Status State Tax Exempt Status
Form Application for Recognition of Exemption Under Section 501(c)3
IRS Publication How to Apply for Recognition of Exemption for an Organization;
Form 8718 – User Fee for Exempt Organization Determination Letter Request
District Requirement;
Determine annual necessity of filing Form 990 – Return of Organization Exempt from income tax.
State Tax Exempt Status
Written request to State Comptroller’s office for exemption from sales and franchise tax.
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6. Organization
Each booster organization must develop and maintain bylaws;
Rules of membership
Establish fiscal year
Organizational Structure
Method for electing officers
Only members in good standing will
be permitted to hold office or vote
District employees shall not serve
in financial capacity
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7. Organization Standards for Meetings Election of Officers
72 Hour notice
Campus designee must be present
Election of Officers
Officers will be elected annually;
Officers are typically elected by May of each year;
Officers will be elected by method set forth in bylaws;
No officers should be appointed without input and approval from membership.
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8. Organization President Vice President Preside at all meetings;
Resolve membership issues;
Select designee to receive bank statement, this person cannot be a signer on the account;
Schedule annual audit.
Vice President
Preside at meetings in absence of president;
Perform administrative functions delegated by president;
Election of several vice presidents may be necessary for larger clubs.
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9. Organization Secretary Treasurer
Responsible for keeping records of proceedings and reporting them to the membership;
Must have thorough knowledge of parliamentary law and organization’s bylaws;
Maintain records;
Maintain attendance records.
Treasurer
Custodian of all funds;
Chairperson of budget and finance committees;
Issue receipts and deposit monies collected;
File annual financial reports
Maintain detailed account of all monies received and dispersed;
Bank statement reconciliation;
File sales tax reports.
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10. Comal ISD Student Activity Funds Training
Organization
Audit Committee
Verify the accuracy of the treasurers financial reports;
Ensure cash balances are accurate;
Determine if established procedures have been followed;
Ensure that expenditures occurred in manner consistent with bylaws;
Ensure all revenues have been properly received and recorded;
Cannot include members involved in day-to-day financial activities.
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11. Financial Information
Comal ISD Student Activity Funds Training
Financial Information
General
Must establish checking account at local institution;
Checks should require the signature and authorization of two officers;
Debit card use is strictly prohibited.
Financial Reporting to District
End-of-year financial statements must be submit to Comal ISD’s District Staff Accountant by June 15 each year.
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12. Financial Information
Comal ISD Student Activity Funds Training
Financial Information
Cash Receipt Procedures
All funds must be supported
Deposits must be made daily if total receipts on hand exceed $250, and at least weekly if total receipts are less than $250;
Check booster club manual for deposit procedures.
Petty Cash
Small petty cash account;
Cash should be kept in a locked box;
Should be used for emergency purposes only;
All receipts must be retained.

13. Financial Information
Bank Reconciliation
Bank statement balance must be reconciled to the general ledger balance monthly;
Check booster club manual for reconciliation instructions.
1099 Requirements.
Payments for services in excess of $600;
IRS form W-9;
Form 1099 must be issued to all
qualifying vendors by January 31st.
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14. Financial Information
Disbursement of Funds
Budget of anticipated expenditures
Disbursements outside the scope of budgeted line items should require a vote
Supporting documentation
UIL compliance
Direct payment to district employees and
purchase of alcoholic beverages is prohibited
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15. Fundraising
Prior to the start of the school year, booster organizations shall submit a fundraising application for each anticipated event, and receive approval from the campus principal. Application includes:
Vendor information (if any);
Product or service;
Estimated proceeds.
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16. Fundraising Individual Accounts
Booster clubs shall not maintain individual accounts;
Booster clubs cannot require a member
to participate in a fundraising activity;
Nor can members be required to
raise or sell a certain amount;
These practices jeopardize the organizations
tax-exempt status with the IRS.

17. Fundraising Raffles Bingo
Booster clubs are permitted to hold raffles. However, raffles are subject to the guidelines presented on page 11 of the booster club manual.
Bingo
A booster organization should consider all applicable regulations for bingo. Detailed rules may be obtained from the Texas Lottery Commission.

18. Sales Tax Exempt from sales tax on purchases;
Must collect sales tax when conducting sales;
Tangible personal property is subject to sales tax;
Each booster club is entitled to
two tax-free sale days per
calendar year.
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19. Sales Tax Examples of Taxable Sales Art – supplies and works of art
Artistic – CD’s, videos Rings and other jewelry
Band – equipment, supplies, uniforms, etc. Rummage yard sales
Books – novels, workbooks, vocabulary School athletic programs
(when we are the seller) Spirit items
Brochure items Stadium seats
Clothing Supplies
Decals Uniforms – dance, cheer, etc.
Copying, printing, laminating
Flowers – roses, poinsettias
Greeting cards
Handicrafts
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20. Sales Tax Booster clubs need not collect sales tax on the following:
Admission tickets
Club Memberships
Food and drinks sold at school functions
Banquet tickets
Further information can be found on the Texas Comptroller’s website:
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21. Donations
School district staff shall not accept or solicit any gift, favor, service, or other benefit;
Gifts to students
Donations to the district, will become sole property of the district;
Donations will be earmarked for
a specific purpose;
Tax deductible donations.
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22. Scholarship Programs
The district requires the implementation of any scholarship programs to be consistent with all other district scholarship programs. Some key points are:
Committee members cannot have a conflict of interest;
Decision making criteria must be made available upon request;
All qualifying seniors must have a chance;
Additional information can be found on page 16 of
the booster club manual.
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23. Campus Facilities Improvement
Building improvements projects need to be requested through the submission of the Facility Improvement Request form.
Approval Process
Campus
CISD Facilities Department
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24. District Services Armored Car Service- not available to booster clubs
Employer Identification Number- not available to booster clubs
Safekeeping- booster clubs may not store funds on campus for safe keeping
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25. Reminders
Failure to follow policies and procedures of the District may result in refusal by the campus principal to allow related activities on campus;
All meetings shall be public and announced in advance in accordance with bylaws;
The campus administrator or designee must be present at all booster meetings;
There will be no student activities in the name of the school organization or booster organization unless prior permission has been received from the sponsor and the principal or the sponsor is present;
No cash will be given to any school employee to use at his or her discretion.
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26. Suggested Audit Program
Bank Reconciliations
Bank Statements
Receipts
Disbursements
Fundraisers
Miscellaneous
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27. Comal ISD Student Activity Funds Training
Common Forms Used
Confirmation of Financial Information
Financial Statements
Fundraiser Request Form
Booster Club Guidelines Manual Receipt
Facility Improvement Request
Annual Survey of Financial Support
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28. CISD Supporting Organizations Confirmation of Financial Information
Booster Club Forms
CISD Supporting Organizations Confirmation of Financial Information
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30. Booster Club Forms
Financial Statements
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32. Fundraiser Request Form
Booster Club Forms
Fundraiser Request Form
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33. 9/17/2018

34. Guidelines Manual Receipt
Booster Club Forms
Guidelines Manual Receipt
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35. 9/17/2018

36. Facility Improvement Request
Booster Club Forms
Facility Improvement Request
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37. 9/17/2018

38. Comal ISD Student Activity Funds Training
Booster Club Forms
GASB #39 Annual Survey of Financial Support
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39. 9/17/2018

40. District Reporting Requirements
Copy of bylaws – September 30th
List of officer positions, names, and contact information - ASAP
End of year financial statements – June 15th
GASB#39 Annual Survey of Financial Support – June 15th
Audit committee report – July 15th
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41. Booster Club CONTACTS David Andersen, Chief Financial Officer
Ext. 2090
Kathy Hanlon, Director of Business Services
Ext. 2021
Norma Friddle, Interim Director of Finance, Budget,
& Internal Review
Ext. 2074
Justine Abel, Staff Accountant
Ext. 2034
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42. The End
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