Parent Organizations and Booster Clubs

Parent Organizations and Booster Clubs

2016-2017 OPERATING MANUAL

Supporting Chino Valley Unified School District Students

Business Services Division ? 2016 Parent Organizations & Booster Clubs 2016-2017 Operating Manual

Cover File: BS_POBC_Operating_Manual_CVR

Chino Valley Unified School District

Board of Education Andrew Cruz, President Sylvia Orozco, Vice President Pamela Feix, Clerk Irene Hernandez-Blair, Member James Na, Member

Wayne M. Joseph, Superintendent

Business Services Division Sandra Chen, Assistant Superintendent Liz Pensick, Director Business Services

TABLE OF CONTENTS

FOREWORD _______________________________________________________________________ 3

PARENT ORGANIZATION/BOOSTER CLUB BASICS______________________________________ 4

OVERVIEW OF PARENT ORGANIZATION/BOOSTER CLUB ________________________________ 6 Definitions _______________________________________________________________________ 6 Purpose _________________________________________________________________________ 7 Fundamentals ____________________________________________________________________ 7

FORMATION OF A PARENT ORGANIZATION/BOOSTER CLUB _____________________________ 8 Naming the Parent Organization/Booster Club ___________________________________________ 8 Membership ______________________________________________________________________ 8 Election of Officers_________________________________________________________________ 8 President ______________________________________________________________________ 9 Vice President _________________________________________________________________ 10 Secretary _____________________________________________________________________ 10 Treasurer _____________________________________________________________________ 10 Audit Committee _________________________________________________________________ 11 Special Committee________________________________________________________________ 12 Constitution and Bylaws____________________________________________________________ 12 Constitiution ___________________________________________________________________ 12 Bylaws _______________________________________________________________________ 13 Tax and Charity Registration ________________________________________________________ 13 Incorporation in California ________________________________________________________ 13 Employer Identification Number (EIN) _______________________________________________ 14 Federal Tax-Exempt Status _______________________________________________________ 14 California State Tax-Exempt Status _________________________________________________ 15 Charity Registration _____________________________________________________________ 15 Sales and Use Tax/Seller's Permit__________________________________________________ 15 Insurance Requirements ___________________________________________________________ 16 Limits of Liability__________________________________________________________________ 16 Approval of Parent Organization/Booster Club __________________________________________ 17

OPERATING PROCEDURES OF PARENT ORGANIZATION/BOOSTER CLUB ________________ 18 Relationship and Interactions with District Personnel _____________________________________ 18 Purchases for the Parent Organization/Booster Club _____________________________________ 18 Use of District Facilities ____________________________________________________________ 19 Donations_______________________________________________________________________ 19 When a Parent Organization/Booster Club Wishes to Donate Funds to the District for Supplies or Equipment ____________________________________________________________________ 19

When a Parent Organization/Booster Club Wishes to Donate Funds for Transporting Students to and From Events ___________________________________________________________________ 19 Scholarships ____________________________________________________________________ 20 Payments to District Employees _____________________________________________________ 20 Athletic Department Employees and Other District Employees ____________________________ 20 Use of District's Printing, Graphics, Mail, and Media Center Services ________________________ 21

FUNDRAISING ____________________________________________________________________ 22 Fundraiser Requests ______________________________________________________________ 22 Fundraiser Guidelines _____________________________________________________________ 22 Alcohol and Tobacco ______________________________________________________________ 23 Food Sales______________________________________________________________________ 23 Sales of Goods or Merchandises_____________________________________________________ 23 Raffles and Bingos________________________________________________________________ 24 Raffles _______________________________________________________________________ 24 Bingos _______________________________________________________________________ 25 Private Inurement/Private Benefit ____________________________________________________ 25 Cooperative Fundraising and Individual Fundraising Accounts ____________________________ 25 Capital Gymnastics Booster Club v. Commissioner (2013) _______________________________ 26

FINANCIAL MANAGEMENT PROCEDURES ____________________________________________ 27 Budget _________________________________________________________________________ 27 Financial Reporting _______________________________________________________________ 27 Bank Account____________________________________________________________________ 27 Collection of Money _______________________________________________________________ 28 Petty Cash ______________________________________________________________________ 28 Bank Deposit ____________________________________________________________________ 29 Disbursement of Funds ____________________________________________________________ 29 Bank Reconciliation _______________________________________________________________ 30 Safeguarding Money ______________________________________________________________ 30 1099 Requirements _______________________________________________________________ 31 Annual Audit Requirements _________________________________________________________ 31 Retention of Records ______________________________________________________________ 32

PARENT ORGANIZATION/BOOSTER CLUB DO'S AND DON'TS ___________________________ 33

RESOURCES _____________________________________________________________________ 34

EXHIBITS/FORMS _________________________________________________________________ 36

FOREWORD

Thank you for your parent organization/booster club's time and commitment to the students

of Chino Valley Unified School District (District). "The Board of Education recognizes that parents may wish to form parent organizations for the purpose of supporting district activities and helping achieve the District's vision for student learning. The term `parent organization' may include a booster club, PTA, PFA, or any other organization that generally raises money for classroom activities or activities at specific schools. The Board supports such activities and welcomes parental interest and participation." CVUSD Board Policy 1230 (a) School-Connected Organizations

This manual is designed to assist parents and community members in establishing and operating parent organizations/booster clubs within the District. Only those parent organizations/booster clubs that are approved by the Board of Education and operating under the policies and procedures established within this manual will be authorized to operate as a school-connected organization and allowed to use District school facilities in support of parent organization/booster programs. Specific questions regarding forming and operating parent organizations/booster clubs should be directed to the school site administration or the District's Business Services Department.

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