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for
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Bo
• Budgeting
• Fundraising
Donations
&
• Banquets
• Insurance
& Risk
Management and
much more...
A resource for collaboration from Anoka-Hennepin Parent Involvement.
Brought to you by
Spring 2014
Table of Contents
Communication
Budgets
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Fundraisers
Donations
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Paying for Labor
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Banquets . . . . . . . . . . . . . . . . . . . . . . . .
MSHSL (Minnesota State High School League) Basics . . .
Making smart purchases
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Insurance and Risk Management
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Volunteers Risk Management . . . . . . . . . . . . . .
Camps/Clinics
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Captains’ Practices . . . . . . . . . . . . . . . . . . .
New Booster Clubs . . . . . . . . . . . . . . . . . . .
Resources
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1
2
3
3
4
4
4
5
5
8
8
8
8
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COMMUNICATION
Communication
Open and transparent communication between boosters and
coaches is essential. Identify a consistent way for coaches to have input to your
booster, and for your booster to have input to the coach/director and school. It is in the best
interest of all involved to formalize communications regarding important decisions of
fundraising, budget creation, planning, and implementation. Formal communications can
include making meeting minutes and financial records available to the public; publishing
critical decisions being made, and adhering to a stable annual budget.
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Effective boosters operate in a very collaborative manner. Boosters are not
subordinate to district staff, but it’s critical that you are aware of and compliant
with district policies and operations.
Boosters are associations or legal corporations separate from the district.
Coaches may submit various needs and budget items during the budget
approval process, but boosters are not obligated to fulfill funding requests.
The district is under no obligation to accept donations from boosters.
However in the vast majority of situations, as a result of effective two-way
communication between boosters and staff and working together toward
students’ best interests,
the district accepts
donations and makes
agreed upon purchases.
Programs and
advertising materials
must align with the
district values.
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BUDGETS
Budgets
Create an annual budget at the beginning of your
organizational year. Stick to this budget, and keep everyone
on the same page.
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Create a budget timeline; hold a budget meeting at the beginning of your
organizational year to explain the budget and gain membership’s approval.
Determine a request cycle and approval process that will be used for all budget
requests. There is no obligation by the booster club to fund a specific request;
but to maintain good relationships the approval process for requests should be
made clear for all involved.
Plan fundraising activities early so they are part of the budget planning
process.
Effective boosters remain consistent to their budget for the duration of the
budget cycle. Coaches should not expect or frequently request that boosters
spend funds outside of pre-approved budgets.
Organized, detailed books provide the financial foundation
for your organization.
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Consistent, accurate records make annual tax filings much easier.
Accountability with your members and the public can be established.
Future programming and budgeting are accomplished more efficiently by
budgeting ahead for the upcoming year.
Important, required documents and history should be preserved and passed
on to new leaders, maintaining the stability of your organization.
It is essential that Boosters handle their own funds,
and coaches handle their own funds.
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Writing checks- If the booster club is collecting for a fundraiser or selling items,
checks should be written to the booster club, not to coaches or other
individuals.
Collection of funds- It’s
best practice that monies
be collected at schools,
not at coaches’ homes,
whether cash or checks.
Credit Cards- Coaches
should not use booster
club credit cards to make
purchases.
PARENT INVOLVEMENT at Anoka-Hennepin Schools
FUNDRAISERS / DONATIONS / ADVERTISING
Fundraisers
Booster fundraisers and coaches’ fundraisers must be kept
separate. Booster fundraisers are responsible for their own money and communications,
just as coach/director fundraisers are responsible for their own money and own
communications. Both should be aware of the others’ activities so the budget is built on
sound numbers. Ideally, they should be supportive of each other, but not in the way of each
other.
Donations
The district prescribes how donations are made and recorded.
Processes for boosters to donate to student programs should be
discussed between booster, school and coach. The district is
under no obligation to accept donations from boosters. See page
10 for the district’s donation form.
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Booster fundraisers cannot publicize donations are
tax deductible unless they
have received a 501c3 status from the IRS.
It is illegal for boosters to raise funds and then
distribute the funds to individual student accounts
because it would constitute private inurement (benefit). There can be no
private benefit to a member of a nonprofit corporation. This can also
jeopardize the booster club’s tax-exempt status with the IRS.
Advertising
Booster clubs use a variety of advertising to promote their organization’s activities and to
raise funds. Advertising that is planned for district venues (programs, banners, posters, etc.)
must comply with the school district’s advertising policy. The policy guidelines are printed in
the last pages of the Game Plan.
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PAYING FOR LABOR / BANQUETS / MSHSL
Paying for Labor
The district approves a specific number of head coaching/director and assistant coaching
positions for each sport or activity. Boosters cannot hire a district employee for additional
duties that aren’t in their existing contract. Boosters can hire additional positions listed in
the contract, but the Working Agreement dictates rates of pay and the full amount of the
district’s expense (salary and employer’s portion of benefits) must be donated before
contracts get processed.
From a district point of view, boosters could hire their own employees. However, from
a non-profit management point of view, it is risky for boosters to become an employer by
hiring or contracting with an individual. There is too much potential for liability. The IRS
has a complicated set of laws that apply to a nonprofit that becomes an employer, and
the amount of work and diligence involved is often unreasonable for small nonprofits.
The best solution seems to be that if a booster agrees that labor needs to be hired,
with a foreknowledge of cost involved, and having been preapproved in the budget, the
booster donates money to cover the cost of a district-initiated services rendered agreement
(in the case of a person who is not a district employee). In the case of additional positions
listed in the contract, the booster donates money to cover full amount of the district’s
expense (salary and employer’s portion of benefits) at the rate of pay dictated by the
Working Agreement. Either way, the donation precedes the employment. And there is no
going “half and half” in terms of actual pay out to the person- one payer only for a person’s
services.
Banquets
• The head coach is responsible for all facets of the end-of-season awards
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MSHSL
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banquet. The head coach may collaborate with the booster club; however,
the program and the agenda must be approved by the head coach.
The awards given out at the banquet are the sole responsibility of the head
coach.
No alcohol is allowed at the banquets.
(Minnesota State High School League)
Basics
Coaches are allowed to work with their teams as allowed during the
designated MSHSL season and the summer waiver period.
No booster club member may recruit or encourage athletes from another
school to transfer to Anoka-Hennepin.
Booster clubs are prohibited from paying for a student’s participation fee
or for fees to attend a camp or clinic.
PARENT INVOLVEMENT at Anoka-Hennepin Schools
PURCHASES / INSURANCE AND RISK MANAGEMENT
Making smart purchases
Equipment
Equipment (including uniforms) that will be used year to year should be a district purchase
because
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equipment must meet certain standards
if boosters purchase equipment they own it and the liability that goes with it
the district has business relationships with vendors that can bring down costs
the district does not enter into co-ownership of equipment or supplies with
boosters
Boosters, with foreknowledge of the costs involved, and approval within their budget, can
choose to make a donation toward an equipment or uniform purchase. The donation must
be approved through the booster’s budget process ahead of the transaction. There is no
obligation for a booster to cover costs brought before them that have not been preapproved
in their budget.
To make a donation
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•
Complete the district donation form (see page 10) and write a check payable to
Anoka-Hennepin ISD#11. (By completing the form the booster designates
where the money is intended to go. This also brings the donation to the
attention of the school board, helping them better understand the level of
support provided by boosters.)
Turn in the completed form and check to the activities principal (AD) for
processing. He or she will forward it to the district finance department. Ask for
a receipt from the activities office to provide a paper trail for your organization.
Insurance and Risk Management
Risk management is a process used to identify risks to the
organization and develop strategies to handle it. This builds a reliable
track record to protect those involved in your organization’s activities. Risk
management also includes planning for the physical
environment and logistics of events and for financial
maintenance of your organization. Organizations that proactively deal with
all aspects of risk enjoy greater freedom to implement their goals and ensure a healthier
environment for volunteers and participants.
Consider these risk management strategies:
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•
Incorporate as a non-profit corporation with the State of Minnesota to prevent
personal liability.
CPAs will tell you, a critical form of risk management is to require at least two
designated signers on checks. This does not need to be a hassle. For instance,
the two required singers could have a regular established time and place each
week to meet to review and process checks. If no checks are needed that week
they can cancel. Another strategy is to have three signers authorized but only
require two, increasing the likelihood that signers will be available.
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INSURANCE AND RISK MANAGEMENT
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Implement procedures that require multiple individuals to verify accounts.
Bank accounts should be balanced by individuals that do not have authority
under the account. Many organizations use an audit committee; it’s an
excellent tool to accomplish this. The audit committee is comprised of
volunteers who physically examine the “books”. The books should include cash
receipts, disbursements, paid invoices, contracts, cancelled checks, bank
accounts, unpaid bills, and treasurer’s reports. The audit committee confirms
that the board-approved procedures for handling financial records are being
carried out and that no obvious financial problems exist. The audit committee
should also make sure annual government reports are being filed.
Obtain Insurance – consult insurance guides to identify type of insurance(s)
your organization needs. Associated Insurance Management (AIM), PTO Today
Insurance and the Nonprofit Insurance Advisors are among the companies that
specialize in insurance for nonprofits.
Purchase bonds/crime insurance to protect the organization from theft or
fraud.
Choose facilities or rental equipment carefully. Negotiate suitable contracts
with vendors of facilities or rental equipment that minimize risk for the
organization. Watch for language in contracts that may transfer loss or injury to
the organization. It is best to check with your insurance agent to make sure
that you are adequately insured based on the terms of the agreement. Check
on rules and insurance carried by the owners of facilities or rental equipment
prior to reserving their services. If their insurance does not seem sufficient,
ensure the organization has obtained adequate insurance to cover the deficits
in the unlikely, but potential situation of an accident.
Make sure that rental agreements are signed on behalf of your organization,
not with an individual’s name.
Identify and publish sponsors of
an event or part of an event.
Develop waivers and require
signatures of participants for highrisk activities.
Organize enough volunteers to
provide adequate supervision at
events.
Provide clear, written instructions
for volunteers. This increases
safety for your organization’s
members and participants.
Designate a contact person(s) for
volunteers in the event a question
or problem arises.
PARENT INVOLVEMENT at Anoka-Hennepin Schools
VOLUNTEER RISK MANAGEMENT
Volunteer Risk Management
The inherent protection of a booster’s volunteers from personal liability depends on its legal
identity. An association has no identity and provides no protection of its members. A
nonprofit corporation provides a legal identity that does protect its members from individual
liability, except in cases of willful misconduct or malfeasance. These protections are
identified in the by-laws and/or articles of incorporation.
(A 501c3 is a nonprofit that is also exempt from paying income tax on earnings.)
Consider different types of personal
liability that can impact volunteers.
Acts of a booster’s volunteers
Insurance is one way to cover injury or
harm through caused by the acts of the
volunteers. The policy should apply
whether the volunteers themselves have
been hurt or whether participants have
been hurt in the course of volunteers’
activity. General liability insurance is the
best method to handle this exposure. Be
sure that volunteers are considered
insured under the policy.
Acts of members of the
booster’s board
Directors and Officers liability covers the
decisions and actions of the volunteer
board.
Automobile related liability
Auto liability insurance can be purchased to cover vehicles owned by the organization. If
there are no owned autos, the organization can purchase coverage that would apply in
excess over the insurance available under the volunteer’s personal auto liability policy.
Volunteers need to be aware that automobile insurance coverage follows the vehicle and
the volunteer’s insurance will be the first to pay for any damages in the event of an accident,
even while driving for the organization or district.
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CAMPS/CLINICS / CAPTAINS’ PRACTICES / NEW BOOSTER CLUBS
Camps/Clinics
1 0 % of
the total
revenue
Community Education offers assistance for any Booster or
Coach planning to sponsor a camp or clinic. The fee is 10% of
total revenue. Remaining revenue is deposited in the school
activity account.
Assistance may include:
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Marketing and promotions including flyers and email
blasts
On-line registration
Customer service and program information
Staffing and payroll management
Extending worker’s comp to district employees
Access to accident insurance coverage for participating students for an
additional fee. Some of the insurance programs referenced earlier can provide
this coverage.
T-shirt and other equipment purchasing
Facility arrangements
Compliance with MN State High School League Guidelines
(http://www.mshsl.org/mshsl/news/athcampquestions.htm)
For other questions, please contact the Community Education Department: Rec/Athletics
Supervisor at 763-506-1267.
Captains’ Practices
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Captains’ practices may be scheduled two weeks before
the start of the season.
Supervision by adults who are not coaches is required
at captains’ practices.
No coaches- paid or volunteer- can supervise captains’
practices.
Student participation can not be mandated or required.
Check with Volunteer Services (763-506-1585) for
application for volunteers who will help with captains’ practices
Check with your activities principal regarding duties of volunteers at captains’
practices.
New Booster Clubs
When establishing a new 501c3 status or organization, seek a credible and current source of
information, rather than replicating old organizational models used by other boosters. View
Nonprofit Resources at www.mncn.org (Minnesota Council of Nonprofits).
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PARENT INVOLVEMENT at Anoka-Hennepin Schools
RESOURCES
Resources
> Parent Involvement Staff
Coordinator - 763-506-1282
> Minnesota Council of Nonprofits
www.mncn.org
> User-friendly tutorials from the IRS
http://www.stayexempt.irs.gov/
> Minnesota State High School League (MSHSL)
http://www.mshsl.org
> Print Shop and Design Department is the in-house printing facility for AnokaHennepin, and can be used by nonprofits. Fees are reasonable for layout and design,
one, two or full color printing, and finishing services such as folding, trimming,
labeling and mailing.
Production Supervisor - 763-506-1343
Go to www.anoka.k12.mn.us
Pull up "District"
Select District Departments
Click Print Shop and Graphics
> Donation Form (Use this form to document all monies given to the district.)
Refer to page 10.
> Advertising Policy Guidelines
Refer to pages 11-12.
> Student Activities Executive Summary
(An annual report of all high schools’ student activity revenues and
expenditures)
To access document:
http://www.anoka.k12.mn.us
Pull up District tab on top and select District Departments
Select Business Services on the page
Select Document Center
Select Co-curricular Student Activities
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PARENT INVOLVEMENT at Anoka-Hennepin Schools
905.0G
I.
ADVERTISING POLICY GUIDELINES
ADVERTISING GUIDELINES
A. School district communications (central office and/or buildings), including
publications such as programs and calendars, may accept and publish paid
advertising. In no instance shall advertising or advertising images for alcohol,
tobacco, drugs, drug paraphernalia, weapons, or obscene, pornographic or illegal
materials be accepted. Advertisements may be rejected by the school district if
determined to be inconsistent with the educational objectives of the school district
or inappropriate for inclusion in the communication. For example, advertisements
may be rejected if determined to be false, misleading, or deceptive, or if they relate
to an illegal activity or antisocial behavior. The Superintendent or designee is
responsible for screening all advertising in district publications for adherence to
these guidelines.
B. The School Board or Superintendent may approve fixed or permanent advertising in
school district facilities or on school district property. Any approval will state
precisely where such advertising may be placed. Advertising will not be allowed
outside the specific area approved by the School Board or Superintendent. Specific
advertising must be approved by the site administrator and verified to be in
compliance with Section A above.
C. Temporary advertisement banners specific to an individual event that are in
compliance with Section I. A. may be approved by the site administrator.
D. The use of the school district’s name or logo or school logo by a third party requires
the express written permission by the Superintendent or designee.
E. Donations, which include or carry advertisements, must be approved by the School
Board or Superintendent.
F. The school district or a school may acknowledge a donation it has received from an
organization by displaying a “donated by,” “sponsored in part by,” or a similar by-line
with the organization’s name and/or symbol on the item. Examples include activity
programs or yearbooks.
G. Commercial and nonprofit entities and organizations may be allowed to use the
school district name, students, or facilities for purposes of advertising or promotion
if the purpose is determined to be educationally related and prior approval is
obtained from the School Board, Superintendent or designee. Advertising will be
limited to the specific event or purpose as approved by the School Board,
Superintendent or designee.
H. Contracts for computers or related equipment or services that require advertising to
be disseminated to students will not be entered into or permitted unless done
pursuant to and in accordance with state law.
I. No direct solicitations: Staff and students shall not be solicited during school hours
by sales persons for the purpose of promoting and/or sale of any products unless it
is determined by the Superintendent that it benefits the school system.
J. The inclusion of advertisements in school district communications, in school district
facilities, or on school district property does not constitute approval and/or
endorsement of any product, service, organization, or activity. Approved
advertisements will not imply or declare such approval or endorsement.
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II.
III.
ACCOUNTING
Advertising revenues must be accounted for and reported in compliance with UFARS. A
periodic report shall be made to the school board by the superintendent regarding the
scope and amount of such revenues.
RELATIONSHIP TO OTHER DISTRICT POLICIES
This policy must also be administered in compliance with the District’s Distribution of
Materials On School District Property By Non-School Persons, Distribution of Non-School
Sponsored Materials on School Property By Students and Employees, Use and Rental of
Facilities Policy, Acceptable Use Policy, and Policy on Visitors.
Anoka-Hennepin District No. 11
Coon Rapids, MN 55433
Adopted June 14, 2010
U:att10/Policy- Advertising 6-2-10 to Brd061410
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PARENT INVOLVEMENT at Anoka-Hennepin Schools
NOTES
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PARENT INVOLVEMENT at Anoka-Hennepin Schools
Parent Involvement Program - Rev. 3/14