EADERSHIP INFORMATION



Westerville Parent Council

Tips for

Leadership

2014-2015

Westerville Parent Council

Tips for Leadership 2014-2015

What is leadership?

1. Office or position of leader

2. The ability to guide, direct or influence people.

What is training?

1. The process of teaching or learning a skill or job.

2. The process of sharing information for the overall benefit of everyone.

Together, these two words provide the foundation for your position. You are the leader(s) in your organization, and thereby, will be administering that role to the best of your ability through knowledge and learning.

The following are highlighted areas of your position and the position of others on your Executive Board. These areas are often misunderstood, forgotten or neglected. It is the Westerville Parent Council’s goal to clarify many of the misconceptions surrounding these jobs by providing you the most current information as possible. By following these guidelines, your organization will run smoothly, efficiently and effectively.

What you really need to know . . .

TABLE OF CONTENTS

I. Solicitation Rules-pp.4-6

II. District Guidelines-pp 6-8

III. Pepsi Contract-p.6

IV. Food Service-p.7

V. Student Directory-p. 7

VI. Treasurer’s Office-p.8

VII. Financial Information-pp.8-11

VIII. IRS Filing-p.9

IX. Budgeting-p.10

X. End of Year-p.11

XI. Handling Receipts-p.11

XII. Insurance-p.12

XIII. Hold Harmless Agreement-p.13

XIV. Music and Movie Licensing-pp.14-15

XV. Record Retention-pp. 15-16

XVI. Parent Council Information-pp.16-17

XVII. Bylaws and Membership-pp. 17-18

XVIII. Nominating Committee-pp. 20

XIX. Important Links-p.21

XX. District Volunteer Policy-p.22

SOLICITATION REQUIREMENTS:

As part of any PTA, PTSA, PTO, or Booster, fundraising is a fact of doing business. However, we should remember that our primary goal is to support our organizations and their members. A 3:1 rule of three (3) programs for every one (1) fundraising activity is a good rule of thumb. Some groups may require more fundraising, due to their charters. Be sure to review your bylaws for compliance. In addition, if any of your fundraising activities requires door to door solicitations, our local communities have rules and regulations regarding this process. See below for these guidelines.

1. Solicitor’s Permits for the City of Westerville:

➢ Master solicitor’s permit REQUIRED by the City of Westerville

➢ Persons “engaged in peddling solicitation for the purpose of “door-to-door” fundraising must hold a valid permit from the city.

• A copy of the master permit MUST be made for EACH student/seller who will be soliciting.

• EACH student/seller MUST carry the permit with them (can be attached to the back of an order form, etc.) during solicitation, in the event a citizen requests to see it.

➢ Encompasses the entire group

➢ Permit fee is waived due to 501(c)(3) status

➢ If the organization knows of all the fundraising via “door-to-door” sales that they will be doing, all can be in just one application and reflected on just one copy to anyone doing the door-to-door sales.

➢ If the organization decides to do an additional “door-to-door” sale other than what was stated in the above bullet, a new master solicitor’s permit MUST be requested.

➢ Turn around time to acquire a permit is approximately 7-10 business days, but could be as long as two (2) weeks.

➢ Application

• Acquired at the City Manager’s Office; 21 S. State Street or online at

• A representative from the group to be the “applicant”

o A background check run by the Westerville Police Department will be conducted on the applicant only – not the students selling.

• The parent group name will be designated as the “business name” on the application.

• Information contained within the application will be filed and at no time will any of the content be released to anyone.

➢ License (Permit)

➢ It will be signed by the City Manager of Westerville.

➢ Content

o Group name will be used, not the applicant’s name.

o Permit #

o It will state that it is “door-to-door” solicitation.

o It will give dates of “from and to”.

2. Blendon Township

• Applies only to students/sellers who are soliciting “door-to-door” within the Blendon Township area:

o Organization MUST inform the Blendon Township Police Department prior to any solicitations by students/sellers.

o 882-8500 – Non-emergency phone number

• If there are students who attend a school located in Blendon Township, but LIVE in Westerville, and therefore, will be soliciting door-to-door within the City of Westerville, the parent organization MUST acquire a Master Solicitor’s Permit from the City of Westerville.

o A copy of the master permit MUST be made for EACH student/seller who will be soliciting.

o EACH student/seller MUST carry the permit with them (can be attached to the back of an order form, etc.) during solicitation, in the event a citizen requests to see it.

• If there are students living within Blendon Township, who will be soliciting door-to-door within the City of Westerville, the parent organization MUST acquire a Master Solicitor’s Permit from the City of Westerville.

o A copy of the master permit MUST be made for EACH student/seller who will be soliciting.

o EACH student/seller MUST carry the permit with them (can be attached to the back of an order form, etc.) during solicitation, in the event a citizen requests to see it.

3. Genoa Township

• Applies only to students/sellers who are soliciting “door-to-door” within the Genoa Township area (maps available in lobby of police station).

• Organization MUST inform the Genoa Township Police Department prior to any solicitations by students/sellers. The non-emergency office phone number is 614-568-2060, and office hours for this number are Monday through Friday 8:00am to 3:45pm, excluding holidays.

• If calling before/after regular business hours (or weekends, evenings, holidays), please call the Dispatch number @ Delaware County Sheriff’s Office, 740-833-2800, and the Dispatchers will pass on the information to the Genoa officers.

• While student is soliciting door-to-door, if a resident asks to see a Vendors’ Permit, student should tell the resident that, because they are a local student selling fundraising products for their school, no vendors’ permit is required.  If resident would like to verify that information, resident may call Genoa Police @ 614.568.2060 or Delaware County Sheriff’s Office @ (740) 833-2800.

• If at any time students believe they are in danger, or if they have an urgent situation that requires an officer, they should call the Dispatch number @ 740-833-2800 so that an officer can be immediately.  If they believe it is an emergency, they may simply dial 911.

4. Minerva Park

• Applies only to students/sellers who are soliciting “door-to-door” within the Village of Minerva:

o A representative of the parent organization MUST come to the Minerva Park Police Department prior to any solicitations by students/sellers.

- Who will be selling?

- What time frame will the sale be conducted?

- What is being sold?

o Or, E-mail Mayor Lynn Eisentrout prior to any solicitation by students/sellers: mayor@

• If there are students who attend a school that encompasses the Village of Minerva, but LIVE in Westerville and therefore, will be soliciting door-to-door within the City of Westerville, the parent organization MUST acquire a Master Solicitor’s Permit from the City of Westerville.

o A copy of the master permit MUST be made for EACH student/seller who will be soliciting.

o EACH student/seller MUST carry the permit with them (can be attached to the back of an order form, etc.) during solicitation, in the event a citizen requests to see it.

• If there are students living within the Village of Minerva who will be soliciting door-to-door within the City of Westerville, the parent organization MUST acquire a Master Solicitor’s Permit from the City of Westerville.

o A copy of the master permit MUST be made for EACH student/seller who will be soliciting.

o EACH student/seller MUST carry the permit with them (can be attached to the back of an order form, etc.) during solicitation, in the event a citizen requests to see it

5. Gahanna Address

• Applies only to students/sellers who are soliciting “door-to-door” within the city limits of Gahanna (who have a Gahanna mailing address):

o According to the Gahanna Police Department, students K-12 are exempt from having to obtain a solicitor’s permit.

• If there are students with a Gahanna address who will be soliciting door-to-door within the City of Westerville, the parent organization MUST acquire a Master Solicitor’s Permit from the City of Westerville.

o A copy of the master permit MUST be made for EACH student/seller who will be soliciting.

o EACH student/seller MUST carry the permit with them (can be attached to the back of an order form, etc.) during solicitation, in the event a citizen requests to see it.

6. Columbus Address

• Applies only to students/sellers who are soliciting “door-to-door” within the city limits of Columbus (who have a Columbus mailing address):

o According to the License Section Department, students are exempt from having to obtain a solicitor’s permit.

• If there are students with a Columbus address who will be soliciting door-to-door within the City of Westerville, the parent organization MUST acquire a Master Solicitor’s Permit from the City of Westerville.

o A copy of the master permit MUST be made for EACH student/seller who will be soliciting.

o EACH student/seller MUST carry the permit with them (can be attached to the back of an order form, etc.) during solicitation, in the event a citizen requests to see it.

7. Worthington Address

• Follow guidelines set forth by City of Columbus (see above).

Westerville City Schools Requirements:

1. Pepsi-Cola Contract

The contract is a premises contract.  When our facilities are used, Pepsi products must be used. Boosters and middle/high school parent support groups are able to contact Pepsi and request special consideration for events, such as award banquets and/or other student recognition. Contact the district for additional questions. See attached page for more details.

2. Food Service Program

➢ The board operates a food service program in its schools.

• Food services include breakfasts and lunches in the schools through participation in the National Child Nutrition Programs, when required by applicable law.

• The food service staff cooperates with the principals of the schools in matters essential to the proper functioning of the food service program. The responsibility for control of students using the cafeteria rests with the building principal.

➢ Only food and beverage items provided through the district’s food service program are to be sold one hour prior to serving breakfast and lunch and one hour after serving times.

• Exception: Bake sales being held during election time and sold ONLY to voters, not students.

➢ Food sales shall not compete with the Universal Meals Program as governed by federal law. The District’s procedures shall enforce non-competitiveness.

➢ Federal regulations guide our process in offering the National Child Nutrition Program.

3. Student Directory Information

➢ Parents are given the opportunity to “opt out” of providing any information on their child (by September 30).

➢ Information that CAN be released

• Name

• Major field of study

• Dates of Attendance

• Current Grade Level

• Participation in officially-recognized extra-curricular activities and sports

• Height and weight if a member of an athletic team

• Date of Graduation

• Honors and Awards Received

• Current and previous educational institution attended by the student

4. Alternative

➢ PTAs, PTSAs, PTOs or Booster Organizations can initiate a Student Directory of which a parent can choose whether to participate or not.

• Information that can be acquired and used with parental signature permission could include address and phone number.

➢ Organizations may work with building personnel for “invites” to ceremonies, award dinners, etc.

➢ Sensitivity must be given to building personnel when making a request – they may not have the time to honor such a request.

• If a school person employed by the Board asks the parent/student/org to conduct a mailing for something like an awards banquet/ceremony, the information can be provided to that person/organization and the work can be done outside of the school if need be.

- IMPORTANT: The individual who has been given that information CANNOT use it to build his or her own distribution list for mailings other than the one for which the initial release of student information was authorized.

- A request for that student information should be made EACH time it is needed.

➢ Violation of the above rules is illegal under federal law. By federal law, student information would not be allowed to be released to that parent/student/org for five years!

• Organization provides the materials (envelopes, paper, etc.) and reimburses the school for postage (if need be).

5. WCS Treasurer’s Office

➢ Be sure to work with your school office on filling out donation forms for all donated materials/monies to district. See principal for details.

➢ Checks for payment of various services; i.e., bus transportation for field trips, Print Shop, Pepsi, etc.

• A copy of the invoice needs to be included with payment

• And/or list the billed item in the “memo” section of the check

• Add invoice # to the memo line of the check, to ensure proper credit.

Financial Information:

1. Types Of Tax-Exempt Organizations

➢ School support organizations are considered public charities since they are operated solely for the benefit of a school - section 501(c)(3).

• As a 501(c)(3), a PTA must be organized and operated exclusively for charitable, educational or scientific purposes (the mission as defined in bylaws).

• A PTA’s/PTSA’s resources and funds cannot be used for the private benefit of an officer or director.

• Upon a PTA’s dissolution, its assets must be distributed for one or more of those defined exempt purposes.

• A PTA/PTSA cannot engage in any political activity. Organizations that are classified as 501(c)(3) are forbidden to support candidates for public office.

• A PTA can only engage in an insubstantial amount of lobbying activity.

o “Insubstantial amount” applies to ALL legislative activity that takes place during the calendar year.

o 5% or less of gross receipts

o Form 30-B1 must be filed with the organization’s county election board.

• In evaluating whether or not an organization meets the qualification for exemption under Section 501(c)(3), the IRS evaluates according to the following:

o Organizational test – The IRS examines bylaws, articles of incorporation, etc., to determine the purpose of the organization and for other provisions that address compliance with the restrictions listed above.

o Operational test – The IRS evaluates the organization’s operations, its activities, the sources of its income and receipts, and the disposition of funds with regard to the restrictions listed above.

➢ Ohio PTA units & councils – blanket tax-exemption granted due to association with Ohio PTA. Bylaws must be submitted and updated every three (3) years and comply with State and National PTA.

➢ Incorporated booster organizations or PTOs - incorporated as non-profit in the State of Ohio and classified tax-exempt through an IRS application process:

• Business incorporation information is at Secretary of State web site

• Continued Existence of Nonprofit Corporation – Form 522

o Each corporation is required to file a statement of continued existence with the Secretary of State every five years.

• Statutory Agent Update – Form 521

o Every corporation shall have and maintain an agent upon whom any process, notice or demand to be served upon a corporation may be served. If this is a parent officer, the form must be filed when the parent is no longer involved with organization

➢ Unincorporated association or PTO – organizing document and classification of tax-exempt by IRS application process.

➢ PTA’s PTO’s and Boosters may give donations to levy campaigns as long as the total does not exceed 5.0% of gross receipts. A 30-B-1 must be filed with the group’s county election office.

➢ These groups must not support a particular candidate or office.

2. Filing Forms

➢ Available on the IRS web site, , are courses that instruct individuals on maintaining a nonprofit status. You may go to to take advantage of online workshops including one on preparing an “error free” 990.

➢ Form 990EZ with Schedule A

• GROSS receipts below $100,000 and year-end assets below $250,000 may file Form 990EZ instead of Form 990

o Any money deposited into your organization’s account even if it isn’t kept (i.e. 50% payment to vendor after collecting 100% of sales)

o Exception: Membership dues that flow to Ohio PTA and National PTA are not included in gross receipts.

• Schedule A MUST be submitted along with Form 990EZ

• Schedule B MUST be submitted along with Form 990EZ if the total of line 1 on 990-EZ and the membership dues on line 3 is greater than 33 1/3% of total revenue (see line 9 on 990-EZ).

o Not a substitute for the list of contributors required for Part IV-A (Support Schedule) of Schedule A.

o Is not open to public inspection and should not be furnished when a request for a copy of the Form 990-EZ is fulfilled.

➢ Form 990-N

• The Internal Revenue Service has issued a regulation which requires all small, tax-exempt organizations whose gross receipts are normally less than $50,000 and previously were not required to file a form 990-EX to file an information form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not required to File Form 990 or 990-EX. The form will need to be filed by November 15, 2013 in electronic format only. Any organization that fails to meet its annual filing requirement for three consecutive years will have its tax-exempt status revoked.

• IRS website, , has the most current information about this change under the Charities & Nonprofits tab. This tab contains a list of Frequently Asked Questions are very helpful. PTA leaders should become familiar with this major change and how it will affect local units. Also available on the IRS web site are courses that instruct individuals on maintaining a non-profit status. You may go to to take advantage of online workshops including on preparing an “error free” 990.

➢ IRS Form 990-T

• Required if the organization makes more than $1,000 in unrelated business income.

o For an activity to be classified as yielding unrelated business income (UBI), three factors must be present: The activity must be (1) a trade or business, (2) regularly carried on, and (3) unrelated to the organization’s tax-exempt purpose.

o The destination or use of the income has no bearing on whether it is unrelated business income. The determination is made by how the income is earned.

➢ IRS Form 1099-MISC

• May be required to file Form 1099-MISC with the IRS if the organization pays $600 or more during the calendar year to any unincorporated business or person for services rendered or in payment for a grant, award or scholarship.

• Form 1099-MISC must be sent to the recipients on or before January 31 of each year and filed with the IRS, along with Form 1096 (Annual Summary and Transmittal of U.S. Information Returns), on or before February 28 of each year.

• For details regarding when and how to file, download the instruction for Form 1099-MISC, as well as the general instructions for Forms 1099, 1098, 5498, and W-2G, at .

➢ Penalties

• Any organization that fails to meet its annual filing requirement for three consecutive years will have its tax-exempt status revoked.

• A penalty of $20 a day can be charged against your PTA if your tax form is filed late. The penalty is not to exceed the lesser of $10,000 or 5% of the organization’s gross receipts for the year. Also a penalty may be charged if return is filed incorrectly or incompletely.

➢ Filing dates

• PTA/PTSA is November 15th

• PTO & booster groups is the 15th day of the 5th month after fiscal year end

• IRS normally sends such forms to tax-exempt organizations, but the responsibility of filing lies with local organizations whether or not such a form is received.

• IRS form 990 or 990EZ and the Schedule A form are available at most post offices or federal buildings and online at . The 990N is an e-Postcard and can only be filed in an electronic format online at .

➢ Return filed

• Copy maintained in organization file

• PTA/PTSA: Copy sent to Ohio PTA along with copy of unit/council’s financial statement for current year

o Ohio PTA; 40 Northwoods, Blvd.; Columbus, OH 43235

1. Ohio Revised Code and Sale Days

➢ Sales and Use Tax: Sales by School Support Groups and other Charitable Organizations

➢ A change in Sub.H.B. 119 of the Ohio General Assembly expands the authority of certain school-related organizations to make sales without being required to collect Ohio sales tax. Under prior law, non-profit organizations operated exclusively for charitable purposes and school-related groups such as student groups, parent-teacher associations and other booster organizations were permitted to make otherwise taxable sales exempt from the tax as long as the organization did not make sales on more than six days in any calendar year.

➢ Effective July 1, 2007, Ohio Revised Code, Section 5739.02(B)(9) was amended to provide an exemption from Ohio sales tax for:

• . . .” (b) The limitation on the number of days on which tax-exempt sales may be made by a church organization under division (B)(9)(a) of this section does not apply to sales made by student clubs and other groups of students of a primary or secondary school, or a parent-teach organization, booster group or similar organization that raises money to support or fund curricular or extracurricular activities of a primary or secondary school.”

➢ This revision eliminates the six-day restriction on sales tax for parent-teacher associations, PTOs and booster organizations. As a result, these organizations will no longer be required to hold a vendor’s license or collect sales tax on their sales IN OHIO.

2. Budget

➢ Set by the Executive Board and presented to the general membership for approval

➢ SUGGESTION: Try to establish and approve for the upcoming school year by the last meeting. Will allow the organization to begin making necessary purchases in July or August for the start of the school year. (Example: school store supplies)

3. End of school, Treasurer’s Annual Report

➢ At the close of the fiscal year, the treasurer should close the financial records and prepare an annual financial report covering the entire fiscal year.

• Treasurer should give a preliminary annual report to the membership.

• The report is for information only and is not officially adopted; the report becomes official after the audit has been completed and the audit report is officially adopted by the membership.

4. Attorney General Filing:

➢ All booster/pta/pto groups must also register with the Ohio Attorney General Charitable Trust Office. Filing and fees are based on total assets of the group. Registration and Filing can be completed online through the AG’s office.

5. End of school, fiscal year audit

➢ Financial review of books

➢ Arranged by outgoing treasurer

➢ Audit to be performed by three individuals who DO NOT have signing authority on the organization’s checking account.

➢ Must be performed after ALL checks have cleared, final deposits made and have no outstanding reimbursements.

➢ Conducted at the end of the fiscal year or whenever Treasurer or other authorized signers leave office

➢ Required for all PTA/PTSA and highly recommended for all organizations

➢ Present audit report at the first business meeting of the new fiscal year/Adopt and become part of the minutes

6. Handling Fundraising Receipts and Expenditures

➢ Treasurer should arrange to deposit the money in the bank as soon after the conclusion of the project as possible.

➢ The Chair of the activity should be responsible for seeing that the treasurer receives all revenue immediately after completion of the activity.

➢ The Treasurer and another person should count the monies received and both should sign a statement verifying the amount. A receipt should be given to the chair for the entire amount.

➢ Even if the project is a continuing one, the money should be deposited daily in the PTAs/PTSAs bank account.

➢ Night deposits and 24-hour banking can and should be used as needed.

• When necessary, the treasurer should contact local police authorities beforehand and ask for an escort to the bank. If the treasurer contacts the bank about the night deposit in advance, he or she will be given a lock bag to place in the night depository.

➢ Never deposit any money in anyone’s personal account or in the school account and never leave the money in the school building or in someone’s home.

Insurance Information:

1. Bonding Insurance – Nonprofit institutional fidelity bonding policy

➢ Covers individuals handling funds and financial assets

➢ Does not cover in event of robbery

➢ For PTA and PTSA - Units and Councils are required to carry

➢ For PTA and PTSA - Proof of Insurance must be forwarded to Ohio PTA office annually

➢ Offered through district group rate

• Renewal in February

• Invoice due in March

➢ Reconcile monthly bank statement upon receipt. This should be done by someone other than the signer on the account.

3. General Liability Insurance

➢ Protects members in the event they are held legally liable for bodily injury or property damage resulting from a covered event.

➢ Required by Westerville School District to rent district facilities.

➢ Offered through district group rate

• Renewal in March

• Invoice due in March

4. Officer’s Liability Insurance

➢ Provides protection if an officer is sued for failure, or alleged failure, to live up to their responsibilities and duties assumed in their position.

➢ This type of insurance must be obtained from another vendor, i.e. AIM Insurance.

5. Property Insurance

➢ Covers fixed assets; inventory and other property owned by an organization such as a storage unit, its contents, fund-raiser orders pending delivery, etc.

➢ This type of coverage must be obtained from another vendor, i.e. AIM Insurance.

Hold Harmless Agreement

PTA’s who contribute equipment or material to the school district, the “Hold Harmless Agreement” serves two purposes. First, it transfers ownership of material or equipment from the PTA unit to the school district. Secondly, it provides that the district will assume the responsibility of ownership, which includes the responsibility for installation, operation, and maintenance of the equipment. If someone is injured while using the equipment, the district will be responsible.

If the district is not willing to execute a “Hold Harmless Agreement”, the PTA unit/council should not purchase the equipment and give it to the district.

Though PTA units normally transfer ownership of purchased equipment to school districts, this is not required. It is permissible for PTA units to retain the ownership of the equipment. Under these circumstances, the unit assumes the same responsibilities of ownership (including ownership and maintenance) as the district would assume if it accepted ownership. This also means that the PTA assumes the liability if the equipment is stolen. If the equipment is to be installed on school district property, however, the district must formally give permission for the equipment to be installed.

Occasionally, a district will refuse to sign a “Hold Harmless Agreement”, or it may wish to purchase the equipment itself but have the PTA pay for it. In these instances, PTA may consider giving a grant to the district for the purchase of the material or equipment. A gift of money, for a very specific purpose, does not require a hold harmless agreement, because PTA does not directly deal with the equipment – thus it incurs no liability for the product.

SAMPLE HOLD HARMLESS AGREEMENT

The ____________________________________PTA presents to the Westerville City School District the following described equipment: _____________________________________________________________.

The School District herby agrees to:

1. Accept ownership of the above described equipment

2. Accept responsibility for the installation, operation and maintenance of the above described equipment

3. Hold the PTA harmless from any claim or lawsuit arising from damages caused by or from the use of said equipment.

4. Keep the above described equipment at ____________________________________ for a period of no less than ___ years.

Signatures: ___________________________________________________

___________________________________________________

SAMPLE HOLD HARMLESS GRANT

The __________________________________PTA hereby gives to the Westerville City School District a monetary grant (check#_______) in the amount of $_________ for the sole and express purpose of _______________________. It is agreed between the parties that the grant will be expended by the school district on or before ______________.

Any unused portion of the grant will be returned to _______________PTA. It is further agreed that failure by the district to fulfill the terms of this grant as specified herein and by the date stated herein will result in the grant being returned in full to ______________ PTA.

(This agreement should be dated and signed by the school district superintendant or school board president and two elected PTA officers)

Music Licensing: As reported by Ohio PTA:

1. Since the early 1900s, authors and composers of music have had the right to collect royalties for the “public performance” of their works. In 1986, this became an issue involving meetings, trade shows, and conventions. Although such public performances have been subject to copyright laws, they had not necessarily been subject to licensing laws.

2. Under copyright law, the public performance of copyright music requires permission from the copyright owners, American Society of Composers, Authors and Publishers (ASCAP) or Broadcast Music Incorporated (BMI) or licensing agent. Violators of the copyright law could incur penalties of up to $100,000 for each piece of music.

3. If an organization uses copyrighted music at a meeting, it will need to pay a fee to obtain permission to use the music. To comply with the law an organization can:

➢ Sign the BMI or ASCAP agreement or both:

➢ Negotiate an agreement with the appropriate licensing agent; or

➢ Approach the copyright owner of the music for a license.

4. It is important to note that no organization is obligated to sign these agreements. In fact, these alternatives are available:

➢ Use only music in the public domain and not subject to copyright such as: “Take Me Out To The Ballgame”;

➢ Use only music which is contained in the music library that is licensed apart from ASCAP and BMI.

Contrary to popular belief, musicians, hotels, and others are not licensed to allow performance of music. It is the obligation of the organization to obtain, maintain, and pay royalties in accordance with the music licensing agreement and copyright law.

Movie Licensing:

1. Neither the rental nor the purchase of a movie carries with it the right to show the movie publicly outside the home, unless the site where the movie is used is properly licenses for public exhibition.  Ownership of the movie and the right to use it publicly are two separate issues.  The copyright holder retains exclusive public performance rights.

2. This legal copyright compliance requirement applies to schools, public libraries, daycare facilities, parks, recreation departments, summer camps, churches, private clubs, prisons, lodges, businesses, etc.

3. This legal requirement applies:

➢ Regardless of whether an admission fee is charged

➢ Whether the institution or organization is commercial or non-profit

➢ Whether a federal, state or local agency is involved

4. “Educational Exemption”

➢ The Educational Exemption, also called the "face-to-face teaching exemption," is a precise activity which allows the legal use of movies in certain types of teaching.  In order for a movie to be considered an "Educational Exemption," all criteria must be met:

• A teacher or instructor is present.

• The showing takes place in a classroom setting with only the enrolled students attending.

• The movies is used as an essential part of the core, current curriculum being taught.  (The instructor should be able to show how the use of the motion picture contributes to the overall course study and syllabus.)

• The movie being used is a legitimate copy, not taped from a legitimate copy or taped from TV.

5. For specific requirements, please reference The Copyright Act of 1976, Public Law No. 94-553, 90 stat 2541:  Title 17; Section 110(i).

Record Keeping Information:

1. Retain for one (1) year

➢ Bank reconciliations

➢ Correspondence with customers or vendors

Duplicate deposit slips

2. Retain for three (3) years

➢ Budgets

➢ Correspondence (general)

➢ Employee records (post-termination), if applicable

➢ Employee applications, if applicable

➢ Petty cash vouchers

3. Retain for seven (7) years minimum

➢ Accounts payable records

➢ Bank Deposits

➢ Bank Statements

➢ Cash receipt records

➢ Canceled checks* (see exception in Retain for Life)

➢ Contracts and leases (expired)

➢ Inventories (products and materials)

➢ Invoices

➢ Purchase orders

➢ Sales records

➢ Vouchers for payments to vendors, officers, etc. (includes allowances and reimbursement to officers, members, etc., for travel and other expenses)

.

4. Retain for 10 years

➢ Financial statements (year-end) and budgets

➢ Grant award letters of agreement

5. Retain for Life of Organization

➢ Annual audit reports

➢ Articles of incorporation

➢ Audit Reports

➢ Bylaws, including all amendments

➢ Canceled checks for important payments; i.e., taxes, special contracts, etc.

➢ Contracts and leases still in effect

➢ Corporation reports filed with the secretary of state

➢ Correspondence (legal)

➢ Equipment owned by the PTA

➢ Insurance records, accident reports, claims, policies, certificates

➢ Journals

➢ Meeting documents – minutes

➢ PTA charter

➢ Record retention policy

➢ Standing rules (current)

➢ Tax-exempt status documents

• Application for tax exemption (federal and state)

• Letter of determination (recognition) of tax-exempt status (fed. & state)

• Group tax exemption documents, if applicable

• Letter assigning IRS Employee Identification Number (EIN)

• Form 99/99-EZ and Schedule A, as filed with IRS

• Form 990-N (e-Postcard)

• State tax information returns, as filed

• Form 990-T, if applicable, for unrelated business income

• Correspondence with IRS

• Other information returns files with the government

• Charitable solicitation Registration, if applicable

➢ Trademark registrations

Westerville Parent Council Information:

1. Yearly membership dues to WPC - $40.00 per year

➢ To be paid by each PTA, PTO and Booster organization

➢ To be paid to WPC the month of September

➢ Should be a yearly budgeted item

➢ Provides funding for WPC yearly programs, materials for distribution and senior scholarship(s)

2. Attendance

➢ As per PTA/PTSA Unit Bylaws: This local PTA/PTSA shall be represented in meetings of the Westerville Parent Council PTA by the president, or appointed alternate, and by delegate(s) or alternate(s).

➢ All representatives to the council PTA must be members of this local PTA/PTSA.

➢ Delegates and their alternates shall be elected.

➢ Maintain an equal voice in all matters

➢ Receive valuable information from district leaders

➢ Superintendent

➢ Senior Executive Director of Curriculum & Instruction

➢ Director of Community Relations

➢ Principals

➢ PTO/Booster Organizations

• Representation is strongly encouraged

o Maintain an equal voice in all matters

o Receive valuable information from district leaders

- Superintendent

- Chief of Administrative Services

- Executive Director of Communications

- Principals

- Delegates and their alternates shall be elected.

1. Volunteer Reporting Hours

➢ Required to maintain 501(3)(c) status

➢ PTAs/PTSAs: All units affiliated with the Ohio PTA are requested to maintain a record of hours of volunteer service by member of the local unit and to submit a report of those hours to the Ohio PTA at the close of the PTA year.

➢ This record of volunteer service provides an indication of types of activities in which the unit is engaged and helps to substantiate the eligibility of the unit’s nonprofit status.

➢ A report form is provided in the annual Summer Unit/Council Leadership Kit. It can also be accessed through the Ohio PTA web site under the “Basics” tab.

➢ Reporting Instructions

➢ Parent Support Report

➢ Donation Approval Request Application Form

Bylaws Information:

➢ Internal rules and regulations for operation of the organization

➢ Take precedence and contain the basic rules and policies of an organization. Things in the Bylaws are the standards of the organization that rarely change and the Bylaws are deliberately more difficult to change.

➢ Provide a stable structure

➢ For PTA/PTSA by having Bylaws, it grants support from Ohio and National PTA should the need arise

➢ For PTO & Booster Groups they are required to apply for and maintain tax-exempt status

➢ Should be reviewed regularly

➢ For PTA/PTSA - bylaws must be updated and approved every three years

➢ Two month procedure

➢ Present on agenda for September PTA meeting

➢ Discussion and vote at October PTA meeting and send to Ohio PTA Director of Bylaws for approval

➢ For PTO and Booster organizations – bylaws need to be resubmitted if there are changes

➢ Suggestion for PTA/PTSA: Keep electronic version with “black font” for areas that cannot be altered and “red font” for those areas that can be changed.

➢ Can be amended only with proper notice and two-thirds vote of the members present at a general membership meeting

➢ Supersedes Standing Rules & Robert’s Rules

➢ Standing Rules

➢ Rules related to the details of administering an organization.

➢ Usually are not adopted when an organization is established but one by one as the need arises.

➢ Generally outline the process of implementing policies and procedures found in the bylaws.

➢ Rank below bylaws and no standing rule is in order that conflicts with the bylaws.

➢ Additional tool for smooth operation of an organization. They are important enough to be written down and followed.

➢ Not “an extension to the bylaws” but a separate document that elaborate on procedures and customs of the organization.

➢ May be changed at any meeting.

➢ Developed by the Executive Board

➢ Visited at the end of the year by the old and new Boards to address any changes that may need to be made for the upcoming year

➢ Approved by the general public at the first organizational meeting of the school year or when the need arises.

➢ For PTA/PTSA - DO NOT need to be approved by Ohio PTA

➢ Robert’s Rules of Order

➢ Explains parliamentary procedure common to many organizations.

➢ Robert’s follows Standing Rules in order of precedence.

PTA/PTSA Membership Information:

1.As per PTA/PTSA Bylaws

➢ Every individual who is a member of this local PTA/PTSA is, by virtue of that fact, a member of the National PTA and of the Ohio PTA and is entitled to all the benefits of such membership.

➢ Membership in this local PTA/PTSA does not imply membership in any other local PTA/PTSA.

➢ Membership in PTA shall be open, without discrimination, to anyone who believes in and supports the mission and purposes of PTA.

➢ Each member shall pay annual dues in the amount of $ __________ to this local PTA/PTSA. For each individual, these annual dues shall include Ohio PTA dues ($1.75) and National PTA dues ($2.25).

➢ Individuals are entitled to only one vote even though they may be serving in more than one position. There shall be no voting by proxy in any type meeting of this PTA/PTSA.

➢ Only current members of this PTA/PTSA may serve in any elective or appointive positions or participate in any business of this PTA/PTSA.

➢ Members who are under 18 years of age are prohibited under Ohio law from signing contracts that bind the members of this PTA/PTSA.

➢ Dues from the local PTA/PTSA shall be submitted to the Ohio PTA office monthly, accompanied by a list with members. Local PTA/PTSAs who have withheld the initial payment of dues later than November 30 shall be a local PTA/PTSA listed as not in good standing.

➢ Local PTA/PTSA not in good standing as defined in the Ohio PTA Bylaws Article IV, Section 5 by.

➢ November 30:

➢ Shall not be eligible for awards;

➢ Shall have their unit removed from the mailing list of the Ohio PTA;

➢ Shall not be eligible to participate in the Reflections Program

➢ March 15:

➢ Shall be considered inactive.

➢ Shall know that the IRS will be notified by Ohio PTA that this unit is no longer a tax-exempt organization of the Ohio PTA.

➢ To be reinstated to good standing this local PTA/PTSA shall provide a list of members and remit current National and Ohio PTA dues and a $20 reinstatement fee to the Ohio PTA.

2. Membership Dues Reminders

➢ $40.00 is a great value for all that PTA has to offer

➢ Leadership training

➢ Workshops

➢ Support for questions

➢ Handbooks

➢ Web site

➢ Brochures

➢ Programs

➢ Audit service and more

➢ Each member is entitled to a membership card

➢ Additional cards may be ordered by filling out the form at the bottom of the Membership Cover Sheet

➢ Use all membership cards originally received before ordering additional cards

➢ Membership Cover Sheet must be filled out completely to ensure proper accountability

➢ To be eligible for awards, all information must be completed and correct

➢ A check for dues must be sent with the Membership Cover Sheet

➢ “List of Membership” form

➢ Handwritten or,

➢ Computer copy containing the same info or,

➢ OMDR (Online Membership Data Reporting)

➢ Only need to send in Membership Cover Sheet

➢ Keep one copy for your records

➢ Online Membership Reporting

➢ JustBetweenFriends (JBF) is the official PTA communications and membership management system. The online system was developed to help PTA’s efficiently communicate with their entire school community, earn revenue for their unit, and manage membership. The system also helps parents manage their hectic lives

➢ JBF Quick Start (if entering unit for the first time)

➢ Visit PTAquickstart

➢ If you have questions, click on Contact Us and a representative will help you online Membership is a year round activity

➢ This is a one-time process that takes about 10 minutes. Remember that local leaders no longer need to know their membership number to sign up.

➢ The Local Unite ID# of your PTA Unit or Council

➢ This is the unique number issued to you by National PTA. If you don’t have this please contact Ohio PTA to obtain it

➢ Contact info for you and your school

➢ Include address, phone and your own email address.

➢ Number of students in your school (You can approximate)

➢ Submit monthly dues to Ohio PTA, 40 Northwoods Blvd., Columbus, OH 43235

➢ Early Bird Award

➢ Submission of 1st round of memberships with dues

➢ Deadline is September 30

2. Nominating Committee Information:

➢ Consists of three or more members (must be odd number)

➢ President is NOT ALLOWED to sit on the Nominating Committee

➢ Committee MUST be elected into the position at a regular general meeting

➢ Majority of the committee members must be present in order to conduct business.

➢ Discussion of candidates is CONFIDENTIAL – even after the officers have been elected

➢ Submitted names are merely suggestions for the committee to consider

➢ Consent of the nominee is required prior to placing a name in nomination for an office

➢ Vote should be by ballot if there are two or more names for consideration

➢ Chair of the Nominating Committee can be elected by the committee, is a particular officer, is the recipient of the highest number of votes in committee election, . . .

➢ Charge is to find best qualified person for each elected position

➢ ONLY one person per position is required

➢ First position to be filled is that of president.

➢ A current president who is eligible to serve another term in NOT automatically called as a courtesy if the committee has another candidate they wish to consider.

➢ Look for new members to build leadership within the unit.

➢ Should present Nominating Report at general meeting two months prior to elections for or in accordance to your bylaws.

➢ Nominating Committee signs off on the Nominating Report

➢ Only individuals who are current members of the PTA/PTSA shall be nominated for office.

➢ Nominating Committee agrees the nominees are the best candidates for the positions

➢ Upon signing the Nominating Report, any member of the Nominating Committee gives up his/her opportunity to accept a nomination from the floor for any elected positions.

➢ Individuals on the slate must be present at meeting to attest they have agreed to run for office or submit in writing their intent.

➢ A Personal Data Form should be filled out by nominees and distributed to PTA members

➢ Gives qualification about the nominee to all members

➢ Allows membership to ask relevant questions of the nominee and/or seek answers

➢ Floor nominations by a voting member may be made after Nominating Committee has fulfilled its obligation and can be taken at the election meeting.

➢ General public is allowed one month to secure information on candidate prior to election

➢ PTA Data Form filled out and distributed to PTA members

➢ The vote shall be conducted by ballot and a majority vote shall elect. When there is only one candidate for any office that election may be held by voice vote.

Important Links:

• Westerville Parent Council



Select Westerville Parent Council under “Organizations” listed at bottom of page

• IRS Charities/non-profit homepage  



• National Association of Parliamentarians  - Parliamentary Procedures

• PTA e-learning courses - requires PTA login - join any PTA for these benefits - 



• Money Matters - national PTA annual resources 

 

• PTA Membership Quick-Reference Guide  



• PTA President’s Quick-Reference Guide



• PTA Programs Quick-Reference Guide 



• Ohio PTA



• PTO



 

• PTO Manager software



• Info on new 990N



• Ohio Business Gateway

obg.

• Ohio PTA District 10 Advisor: Cathy Harless-614-877-3673-vpfieldservice@.

PEPSI CONTRACT INFO:

Westerville City Schools has a strong partnership with Pepsico, Inc., and as part of this partnership, we have a responsibility to support their products through a mutually beneficial contract. As a partner, Pepsico provides additional monetary support to our school district and has supported us with many intangibles, such as program support (t-shirts for special school programs) and water coolers. On our end, being a good partner includes supporting their product and services. As a booster, PTA, or PTO organization, it is important to remember key responsibilities.

➢ As Pepsico holds ‘pouring rights’ with WCS, we must purchase and serve Pepsi products at our events. This includes soda related products, Dole juices, Gatorade and Aquafina Water (see attachment for full product and pricing lists).

➢ If your organization sells these products at a fundraising event, please order directly from Pepsi (contact information attached). If your order is less than six (6) cases, please work with the school building to obtain the product needed for your event, as they may be able to add to their order for their building.

➢ When holding classroom events, team dinners or parties and smaller events, it is important to provide Pepsi products when on school property. This includes all organizations that use school property for their events (i.e. Boy Scouts etc).

➢ Use good judgment when accepting donations from families and parents for school related events. While we encourage Pepsi products, at no time do we want to send well intended donations away. Please encourage, in your information and instructions, for donations to follow Pepsi related products. However, if selling products while on school grounds, those products must be purchased via the Pepsi sales representative.

➢ When in doubt, be sure to discuss with your school leaders.

[pic]

................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download