Klein Collins High School Tiger Booster Club Information

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1 Klein Collins High School Tiger Booster Club Information Klein Collins High School Ella Spring, Texas Associate Principal for Activities Phone FAX

2 To: Klein Collins Booster Clubs and sponsors From: Randy Kirk, Principal Tom Wendt, Associate Principal RE: Coordination of Parent Organizations Klein Collins High School is excited about continued academic and extracurricular success and is looking forward to another year of activity and recognition. Your support of Klein Collins High School programs is greatly appreciated and respected. We want to take this opportunity to welcome and assist you in carrying out your role as booster club officers and liaisons persons. Activities of all parent groups, including parent-teacher organizations, volunteer parents, high school booster groups, etc., fall under the general supervision and coordination of the school principal. The office of the associate principal for activities at Klein Collins High School serves as his designee. The following will serve to clarify the responsibility of the school administration: 1. Each school principal is requested to meet at least once prior to the beginning of each school year, and at appropriate intervals during the school year, with the president, and other key representatives of each parent organization, to review all applicable guidelines. 2. The school principal is directly responsible for all publications reproduced or prepared by parent organizations. This includes items such as newsletters, game or event programs, etc. Prior to distribution, the principal must review the contents in order to assure that he is fully informed of the group s activities. In addition, it may be necessary to exercise prerogatives of the principal, to edit any documents for clarity, accuracy, and for any other reasons that are in the best interest of the individual school or the school district. 3. Each school principal is requested to use the utmost discretion in reviewing the purposes of fundraising activities conducted by affiliated parent groups, in accordance with the Board of Trustee policies and administrative directives, on this subject, since the annual school budget provides sufficient funds to offer an enriched educational program. The school principal is specifically charged with passing on reminders to all organizations, of the district s stance regarding our not permitting the establishing of a quota for each member of a given organization. Under no circumstances should pressure be brought to bear on pupils through competition or by special recognition for sales with individual prizes such as stereos, bicycles, savings bonds, etc.

3 4. Parent groups or citizens wishing to contribute material and/or services, e.g., equipment, instructional materials, student instruction assistance, special projects, etc., must make their request to the school principal. The school principal will consult with both the director of school administration and the assistant superintendent for instruction to determine if requests are compatible with district-wide objectives. Please be reminded that the following statement must be included in all correspondence from booster clubs to parents in which a financial donation is requested: We would like to have our entire parents join the booster clubs that have been organized to offer support and encouragement for various activities. However, we understand and respect whatever choice is made regarding membership. Parental involvement in booster clubs, including contributions or donations, is not a prerequisite to student participation in any club or activity for which the booster club has been organized. As you are aware, our school district profits greatly from the contributions of time, talent, energy and funds from individuals and groups. The administrators of Klein Collins High school appreciate you and have prepared this booklet to assist you in your leadership responsibilities as they relate to the extracurricular programs of Klein Collins High School. Thank-you Randy Kirk Principal Tom Wendt, Associate Principal

4 K.I.S.D. BOOSTER CLUB GUIDELINES The school principal is directly responsible for the operation and coordination of all parent booster clubs at all respective high schools. The coach/sponsor, in most instances, will be the initial contact with the parents on booster club business. A copy of the club constitution and written policies must be on file in the principal s office and contain either documents or statements that address each of the following: a. Club s purpose and objectives b. A listing of the three money-raising activities that are allowable each school year per Board of Trustee s policy c. Procedures for handling, counting, depositing, and disposition of funds d. Location of bank account for booster club and names of those authorized to sign checks e. Method of electing officers f. UIL regulations affecting booster club and fans at athletic contests g. If scholarships are awarded, a copy of the criteria for the scholarship, selection process, and dollar amount of the award, must be in writing and submitted to the principal. Decisions regarding the disbursement of parent organization funds, should be that of the organization officers or executive committee members, who are to consult with the head coach and principal. The sale of items or services on school premises is subject to the approval of the administrator in charge of the facility, and must be consistent with all applicable Board of Trustee s policies and administrative directives. MAIL SERVICE-INTER-DISTRICT Materials from non-school-district sources may not be distributed through the interschool mail system unless they are first received in the US mail or from other commercial carriers and appropriately bundled and labeled as to recipients. Literature intended for distribution to students and staff members by community civic, recreational, and other similar organizations must be delivered to the individual buildings in bundles of approximately students class size. Dissemination is under the supervision and control of the school principal. The inter-district mail service is not available to these groups. School sponsored and affiliated organizations may use the central mailroom and the interschool mail system to distribute materials to staff members and students provided that the materials are properly bundled and labeled as to recipients.

5 MONEY-RAISING ACTIVITIES The school principal is directly responsible for the operation and coordination of all parent booster clubs at Klein Collins. He uses the utmost discretion in limiting fundraising activities conducted by classes, organizations, and affiliated groups and may not authorize if he desires. The coach/sponsor, in most instances, will be the initial contact with the parent on booster club business. The school principal is directly responsible for all types of pay entertainment or moneyraising activities carried on at Klein Collins or sponsored in any manner by his school. Parent/teacher committees or faculty/student committees should work in full cooperation with the principal and under his supervision in planning special programs and activities or in conducting any activity which involves the raising of money. All groups and organizations must follow the following requirements: 1. All fundraising requests must be submitted on the form provided to the principal for his approval no later than October 15 th of the current school year. Requests from musical, athletic, agriculture, drill squads, and other similar groups must be presented to the principal by the director or sponsor. 2. There is a limit of three fundraising activities per school year for each official club, organization, or affiliated parent group and the school principal must grant approval. The school administration will discuss the reasonableness of a third request. 3. Spirit items may be sold within the sports season for specific spirit item sales. Discretion will be utilized by the principal to determine if an activity produces a profit, or is only utilized to promote spirit and recognition for the students involved. Items sold must be spirit items with school insignia, etc. 4. Co-mingling of organization and school activity funds is not permitted. Each parent organization must have its own separate bank account at a facility in proximity to the school. All parent organization accounts are subject to audit by the Klein ISD. 5. The principal will discourage fundraising activities to benefit the schools that are conducted by community groups. 6. If a booster club awards any scholarship(s), the principal must have in writing the criteria for the scholarship, dollar amount, and the selection process.

6 7. Pay entertainment programs cannot be held during school hours. 8. School employees may not accept direct payment from parent organization funds for any services rendered to that organization. 9. The sale of any items or services on school premises is subject to the approval of the administrator in charge of the facility and must be consistent with all applicable Board of Trustees policies and administrative directives. MONEY RAISING ACTIVITIES-BOOSTER CLUB COMMITMENT No coercion should be exercised in fundraising activities and no student or teacher is required to raise any particular minimum of money or to sell any minimum number of tickets, etc. Under no circumstances should pressure be brought to bear on pupils through competition or recognition for sales. The following statement must be included in all correspondence from booster clubs to parents in which financial donation or commitment is requested: We would like to have our entire parents join the booster clubs that have been organized to offer support and encouragement for various activities. However, we understand and respect whatever choice is made regarding membership. Parental involvement in booster clubs, including contributions or donations, is not a prerequisite to student participation in any club or activity for which the booster club has been organized. SELLING ITEMS AT ATHLETIC EVENTS It is the aim of the athletic office to see that all of the support groups are dealt with in a consistent manner; therefore: 1. Only spirit items may be sold. 2. Only school and activity related groups would be allowed to sell these items at all contests, e.g., at varsity football games, this would include football, band, drill team, and cheerleader booster clubs. 3. Items will only be sold in a designated area. Check with the athletic office for assignment. 4. The said group must furnish any tables or chairs needed during the selling of these items and these items must be removed from the facility immediately after the contest.

7 5. Members selling these items must have a ticket to enter the facility. 6. The athletic office assumes that all other fundraising policies applying to said group have been followed and proper permission granted. 7. Facilities usually open their gates 30 minutes prior to the start of the contest. CONCESSION OPERATIONS The coordination and operation of all concessions at school district events held on the premises or the campuses of the KISD are the responsibility of the director of athletics. FEES/CONTRIBUTIONS-EXTRECURRICULAR ACTIVITIES Individual schools and school-sponsored student membership organizations may not establish a fee, contribution, or its equivalent for either the students or their parents/guardians as a stated or implied condition of membership or participation. SALES OF ITEMS OR SERVICES The sale of any items or services on school premises is subject to the approval of the administrator in charge of the facility and must be consistent with all applicable Board of Trustees policies and administrative directives. REQUEST FOR DONATIONS Teachers and other employees should not request financial support or donations of any type from civic groups, PTA organizations, or individuals in the community for any supplies, materials, or other items used in the instructional process. All requests of this nature must be handled through the principals and directors. This does not preclude, however, these organizations from making donations after discussing the needs with the appropriate administrators. GARAGE-TYPE SALES Please be reminded that garage-type sales by community and school clubs and organizations are permissible on school facilities after executing the appropriate documents. However, individuals or several families may not join together to have a profit-motive sale and use our parking lots, etc. Once documents are filed, the Klein ISD business office based guidelines will calculate fees. UNIVERSITY INTERSCHOLASTIC LEAGUE Please refer to: Booster Club Guidelines for more information.

8 APPLICATION FOR MONEY-RAISING ACTIVITY Fundraising # for current year Type of activity: If activity involves a fund-raiser vendor, complete the following: Salesman Name: Company Name: Address: Phone: Estimated proceeds: $ Utilization of proceeds (approximate) A. $ B. $ C. $ Dates (approximate) Beginning: Ending: Submitted by: Group/Club Name Faculty Sponsor: Date Submitted: Parent Group Chairperson (if applicable) This request must be presented to the activity Principal before October 15th of the current year for consideration. No coercion should be exercised in fundraising activities and no student or teacher is required to raise any particular minimum of money or to sell any minimum number of tickets, etc. Under no circumstances should pressure be brought to bear on pupils through competition or special recognition for sales. (Office use) Approved: Disapproved: Date:

9 FUNDRAISING ANALYSIS REPORT Fundraising # for current year Please complete upon conclusion of each approved fundraising activity. If the fundraising activity was not completed, please return the report with not completed indicated on the report. Group/Club Name: Faculty Sponsor: Parent Group Chairperson (if applicable) Fund Raiser Activity: If activity involves a fund-raiser vendor, complete the following: Salesman Name: Company Name: Address: Phone: Start Date: End Date: Quoted profit (%) from vendor %. Total Money Collected (receipted & deposited) $ Items Received to Sell/Items Ordered $ Less: Items Returned to Vendor: $ Items Actually Sold $ Less: Total of Invoices from Vendor Net Profit $ $ Were cash receipts/cash receipt documents completed for all money collected? Does the quoted profit % equal the actual net profit %? if no, explain: Does the total money collected equal the items actually sold? if no, explain

10 FINAL PARENT BOOSTER CLUB FINANCIAL REPORT KLEIN INDEPENDENT SCHOOL DISTRICT Klein Collins High School Due to Mr. Wendt s office by June 15, who will submit to the KISD Business Office. Booster Club Beginning Balance $ Revenues Expenditures Ending Balance $ $ $ **Parent Booster clubs are limited to three fundraisers per school year. An application for Money-Raising Activities must be submitted to Mr. Wendt s office for approval by October 15 of the current school year. Please work with your faculty sponsor to coordinate this effort. List of fundraisers: school year No coercion should be exercised in fundraising activities and no student or teacher is required to raise any particular minimum of money or to sell any minimum number of tickets, etc. Under no circumstances should pressure be brought to bear on pupils through competition or recognition for sales.

11 END OF THE SEASON/YEAR EVENTS The head coaches/sponsors may request a consolidated event for any combination of sports. UIL guidelines must be followed pertaining to all gifts, remembrances, and mementos provided from any source for students and district employees. The sponsors/parent boosters should review all presentations by students to coaches, and the coach regarding exchanges among students, to be sure that are in good taste. Some examples are: No alcohol or sexual innuendos or symbols on a tee shirt No drug related innuendoes No sexual innuendoes when passing out personal gifts No slams The message the faculty and students send to the public must be clear and appropriate for Klein Collins High School. Sponsors of the banquets need to know what students will be saying and presenting. Prayers at banquets need to be previewed by the administration if presented by students. All prayers must be non-sectarian and non-proselytizing. By public law, Klein ISD will not permit school sponsored prayer at athletic events. INVITATIONS On the Klein Collins campus, the administrators are each designated to attend certain banquets as administrative delegates. The honor of being at these events is shared so that students and parents recognize our appreciation of their talent and effort. It offers each an opportunity for a relaxed, positive, and social involvement with students and parents. Please call Jean Franklin, to get the name of the administrator(s) who will be attending your function. As you know, many clubs and organizations extend written invitations to members of the Board of Trustees and to various central office administrators to attend end-of-year functions. Notification is always appreciated but it is understood that they will not be included on all invitations lists and are not requesting that this occur. If order to guarantee that our trustees are notified, can make long-range plans, and can RSVP, especially to those at which a meal is served, we would appreciate the following procedure:

12 1. The club/organization sponsor should inform the school principal if trustees and/or central office administrators will receive a written invitation once the arrangements have been made for the event. The school principal, in turn, periodically will send a consolidated memorandum to the assistant superintendent for school administration listing dates, time, and locations. In this manner we can inform the trustees of the activities, perhaps in advance of receiving the invitations. 2. All written invitations for trustees and central office administration should be delivered to the principal who will send them to the trustees. BINGO The Bingo Enabling Act strictly regulates Bingo in Texas. A license is required to conduct Bingo and only certain organizations are authorized to obtain a license. According to Section of the Bingo Enabling Act, an authorized organization eligible for a license to conduct Bingo is: 1. A religious society that has existed in this state for at least 8 years; 2. a nonprofit organization whose predominant activities are for the Support of medical research programs; 3. a fraternal organization; 4. a veterans organization; or 5. a volunteer fire department. Therefore, a school or school related organization such as a PTO or booster club (includes After Prom) are not authorized organizations that are allowed to conduct Bingo in Texas. RAFFLES The school district (i.e. - activity funds) is not a qualified organization to have a raffle but a parent organization is allowed to have a raffle. If a raffle is conducted, it will count as one of the three money-raising activities allowed for an organization and will be restricted as follows: 1. Students must not assist in the sale of raffle tickets 2. The item(s) awarded for the winning raffle ticket(s) may be presented on the school campus.

13 3. The organization is restricted to selling raffle tickets at one school activity/event. In addition, the sale may be conducted only at an event in which the student group it represents is performing or participating. 4. The item(s) to be raffled must be approved by the assistant Supintendent of schools.

14 Questions and Answers Booster Clubs and Other Parent Organizations 1. What is the Klein ISD basis for developing policies and directives regarding booster clubs? State and federal laws. IRS regulations. UIL Booster Club Guidelines. TEA Financial Accountability System Resource Guide. Klein ISD priorities. 2. How does the Klein ISD provide guidance to booster clubs while maintaining the appropriate separation? Assigns a school administrator to work as a liaison with the booster clubs. Requires principals to be familiar with district policies, procedures and directives regarding booster clubs and provide this information to teachers, coaches and sponsors dealing directly with booster clubs. Meets at least once prior to the beginning of each school year and at appropriate intervals during the school year with the president and key representatives of each booster club to review all applicable guidelines. 3. Is there a difference between a parent teacher organization (PTO) and a booster club? Yes. A PTO is formed to promote the general welfare of the entire student body at a particular school while a booster club is formed to promote the welfare of an individual student group such as band or football. 4. Is the Tiger s After Prom organization considered a booster club? Yes. 5. Does the Klein ISD require booster clubs to obtain tax-exempt status? Yes. Klein ISD requires booster clubs to obtain tax-exempt status to be in compliance with IRS guidelines and to avoid paying taxes on their net income. Per the IRS, outside groups such as booster clubs that are not directly funded and managed by the district cannot use the district s tax-exempt certificate. Outside groups are not tax-exempt entities, but are considered nonprofit.

15 6. Does obtaining tax-exempt status require the assistance of an attorney? No. Each individual booster club would not need an attorney. The Klein ISD has obtained a group tax exemption on behalf of interested booster clubs. To be a part of the group tax exemption, contact the District controller Mrs. Karen G. Smith at Have any of the Klein ISD booster clubs obtained individual 501(c)(3) tax-exempt status (not part of the group tax exemption)? Yes, a few booster clubs have obtained individual tax-exempt status. 8. Why would a parent organization choose to be a part of the group tax exemption versus obtaining individual tax-exempt status? The Klein ISD has already gone through the lengthy process of obtaining 501(c)(3) tax-exempt status. A parent organization wishing to obtain individual tax-exempt status would be responsible for completing the process to become tax-exempt. 9. What is involved in obtaining 501(c)(3) tax-exempt status? Employer Identification Number from the IRS. Incorporate as a Texas non-profit corporation by filing articles of incorporation and enact by-laws. File for exempt status by completing and submitting appropriate IRS forms. 10. Upon acquiring tax-exempt status, does a booster club have a different relationship to the Klein ISD? No. A booster club s relationship to the school district is defined in UIL guidelines and not as a result of obtaining tax-exempt status. 11. Are there any IRS reporting requirements after obtaining tax-exempt status? Yes. A booster club must file a form 990EZ or a form 990 if it collects gross receipts of $25,000 or more in a tax year. 12. If a booster club does not obtain tax-exempt status, is their net income taxable? Yes.

16 13. When a booster club files for tax-exempt status, are they subject to federal income taxes on any net income received prior to obtaining tax-exempt status? Probably not Even if the IRS questioned a booster club s failure to file, the booster club may request retroactive classification as an exempt organization to the date of formation. Therefore, it is unlikely that a booster club would be found retroactively liable for federal income tax for past year. 14. What information are booster clubs currently required to submit to the school principal each year? A copy of the booster club s by-laws and written policies (only if there are changes to that originally given to the principal.) A list of the fund-raising activities planned by each booster club by October 16 of the current school year. Requests to donate material and/or services. Copy of report from annual audit. A year-end financial report by June What information are PTO s currently required to submit to the school principal each year? A copy of the PTO s by-laws (only if there are changes to that originally given to the principal.) A list of the fund-raising activities planned by each PTO by October 13 of the current school year. Requests to donate materials and/or services. Copy of report from annual audit. 16. What additional information are parent organizations required to submit to the District when they obtain tax-exempt status? Proof of tax-exempt status when obtained. (copy of IRS Letter of Determination.) Copy of Articles of Incorporation. Copy of informational tax returns (form 990EZ or 990) if organization meets gross receipts criteria. 17. Do booster clubs and all other parent organizations have to charge sales taxes? Yes. Sales taxes must be collected and reported for all taxable transactions. A list of items or activities that are generally taxable may be obtained from the school principal. However, each booster club can have two (2) one-day taxfree fundraisers per calendar year according to the State Comptroller s office.

17 Financial Management Handbook General Information 1.0 General Guidelines 1.1 In the Klein Independent School District (KISD), we encourage the participation and involvement of parents in the education of their children. One way parents can be involved is through participation in voluntary parent organizations such as Parent Teacher Organizations (PTO s) and booster clubs A PTO is formed to promote the general welfare of the entire student body at a particular school A booster club is formed to enrich the school s participation in extracurricular activities and normally involves an individual student group (band, football, after prom, etc.). 1.2 The principal must approve the formation of all parent organizations. 1.3 Parent organizations operate autonomously of the school district as separate parent organizations even though they generally exist solely to support school activities. 1.4 This Financial Management Handbook for parent organizations is a consolidation of updated guidelines and previously issued documents designed to provide parent organizations, principals and sponsors with financial procedures that are mandated by state law, the Internal Revenue Service (IRS), Board policy, administrative directives and/or good business practices. 1.5 The responsibility for accounting, safeguarding, and disbursement of funds rests with the parent organization officers. The principal may act in an advisory capacity only. 1.6 Sections of this handbook will provide general, not specific and/or allinclusive tax information as it relates to parent organizations. It is each parent organization s sole responsibility to seek competent professional tax assistance for its own tax reporting requirements. 1.7 Parent organizations should strive to remain in good standing with all federal and state agencies. This includes paying all taxes and other debts incurred by the organization.

18 1.8 A parent organization may not represent the District nor bind the District or any of its employees to a third party with which the organization may conduct business. 1.9 All meetings of parent organizations must be public meetings Minutes of all parent organization meetings should be kept in writing in the permanent records of the organization Each parent organization shall operate under bylaws and shall submit a copy to the school principal and the KISD business office All parent organizations must obtain a unique tax identification number/employer Identification Number (EIN). Parent organizations are not permitted to use the District s EIN or its Texas Sales Tax Permit Number Principals should inform sponsors so that they are aware of the guidelines that may pertain to their particular area. 2.0 Helpful Websites, Addresses and Phone Numbers 2.1 KISD Controller general questions as it relates to the financial matters of parent organizations and assistance with becoming part of the group exemption. Klein Independent School District Attn: Business Office, Controller 7200 Spring-Cypress Road Klein, TX kgsmith@kleinisd.net (832) (phone) (832) (fax)

19 Financial Management Handbook Tax-Exempt Non-Profit Organization 3.0 District Requirements 3.1 All parent organizations must obtain a unique Employer Identification Number (EIN). Parent organizations are not permitted to use the district s EIN or its Texas Sales Tax Permit Number. 3.2 All parent organizations shall obtain federal tax-exempt status as a public 501(c)(3) charitable organization by applying for and obtaining a Letter of Determination from the Internal Revenue Service (IRS) that states the organization is tax-exempt. 3.3 A parent organization may request through the business office at the central office to be a part of the group exemption obtained for parent organizations of the District versus filing for individual tax-exempt status. 3.4 If a parent organization is new, the organization shall apply for and receive its tax-exempt status from the IRS within one year from the date the organization is formed. 1.5 If an organization loses its public 501(c)(3) tax-exempt status or if it expires, the organization shall take the necessary steps to regain the tax-exempt status within one year from the date of notification from the IRS of the loss of exemption or within one year from the expiration date. 4.0 Individual Tax-Exempt Status for Parent Organizations 4.1 If a parent organization has not obtained tax-exempt status as a nonprofit organization, it may follow the steps below to obtain individual exempt status Obtain information on tax-exempt status (see check list for Form 1023) Prepare articles of incorporation (see Exhibits 2-1 & 2-2) Call Secretary of State (512) for OK on corporate name Approval by majority vote at membership meeting Mail articles of incorporation and filing fee ($25) to: Corporations Section Statutory Filings Division Office of the Secretary of State

20 P.O. Box Austin, TX File for EIN for new organization Fill out Form SS-4 completely Fax Form SS-4 to (631) or Call IRS office (800) : o Give information on Form SS-4 as requested by operator o Operator will give you the EIN to be recorded on the form Prepare bylaws (see Exhibits 2-3 through 2-5) Approval by majority vote at membership meeting (held after incorporation is complete) Prepare application for recognition of exemption (Form 1023) See check list for Form 1023 Complete Schedule D Fill out Form 8718, User Fee for Exempt Organization Determination Letter Request Check (a) if your average gross proceeds for the last 4 years is less than $10,000 (filing fee is $150) Check (b) if your average gross proceeds for the last 4 years is more than $10,000 (filing fee is $500) Mail Form 8718, check for filing fee, Form 1023, copy of Certificate of Incorporation from Secretary of State, Articles of Incorporation and copy of signed bylaws to: Internal Revenue Service P.O. Box 192 Covington, KY After your organization receives a Determination Letter from the IRS indicating your organization qualifies as a public 501(c)(3) charitable organization, request exempt status from State sales and use taxes (to purchase items to be used in an exempt manner) and franchise taxes as follows: Go to Texas State Comptroller s website at and complete form per instructions. Print above form and enclose copy of Articles of Incorporation and IRS Determination Letter and mail to: Tax Policy Division Exempt Organizations Section Texas State Comptroller s Office P.O. Box 13528

21 Austin, TX After your organization receives a letter from the State Comptroller approving an exemption from State sales and use taxes, apply for a State Sales & Use Tax Permit if your organization will be selling taxable items on days other than your two (2) one-day tax-free days. Complete Application for Sales and Use Tax Permit (if needed for resale purposes) by going to Texas State Comptroller s website at and complete form per instructions. Mail to: Comptroller of Public Accounts 111 E. 17 th Street Austin, TX If your organization currently has a permit number (prior to becoming a public 501(c)(3) charitable organization), indicate the number on the form so that the old account can be closed when the new permit is issued. 5.0 Group Exemption for Parent Organizations 3.1 A parent organization may request to be a part of the group exemption obtained for parent organizations of the District versus filing for individual exempt status as outlined above. 3.2 Send a letter to the business office at the central office requesting to be part of the group exemption. Include a list of all parent organization officers, their addresses, a contact person and contact s phone number. 3.3 If your organization decides to take the route of group exemption versus applying for individual exempt status, the business office at the central office will handle the following for your organization: Prepare and notarize the articles of incorporation, and forward to your organization with a pre-addressed envelope to the Secretary of State and detailed instructions (organization will need to attach $25 check for filing fee) Complete Form SS-4 to file for your organization s EIN Provide your organization with sample bylaws via that can be customized to your organization Request exemption for your organization from State sales, use and franchise taxes

22 Provide your organization with a completed application for a Sales and Use Tax Permit that can be sent to the Comptroller if your organization determines a Permit is needed. 3.4 Your organization will not be required to complete a Form 1023 (application for recognition of exemption) with the IRS or pay a user fee to obtain exempt status as this part of the process was handled by the KISD in applying for the group exemption. 6.0 To Open a Bank Account 6.1 Once an EIN has been received, use it to open a bank account. Each parent organization must have a separate bank account at a facility in proximity to the school. 6.2 A member s social security number should not be used as the organization s EIN for banking and/or other business purposes. 7.0 Federal Tax Information 5.1 Upon approval by the IRS of exempt status, the organization will receive a determination letter from the IRS stating the organization is considered to be an exempt organization. At that time, within certain guidelines that apply to what is received by a contributor in return for a contribution, contributions made to the organization will be deductible on contributors' federal income tax returns. 5.2 Once the IRS recognizes an organization as exempt, the organization must file Form 990 or 990EZ if gross receipts normally exceed $100,000 or $25,000, respectively Form 990/990EZ is simply an informational return that the IRS requires to determine that the tax-exempt organization is operating in the tax-exempt manner as indicated when they filed for exempt status with the IRS Gross receipts are defined as all monies collected (i.e. dues, donations, fund-raisers, etc.), not just profit. 5.3 The Form 990EZ does not have to be completed if gross receipts are normally less than $25,000 unless the IRS sends you a 990 package. In that case, the IRS asks that you complete the top portion of the 990EZ and check the box that gross receipts are normally less than $25,000 (the entire form does not have to be completed).

23 5.3.1 An organization s gross receipts are considered normally to be $25,000 or less if gross receipts for the immediately preceding 3 tax years (including the year for which the return would be filed) averaged $25,000 or less. 5.4 The Form 990 or 990EZ is due on the 15 th day of the fifth month after the end of the fiscal year of the parent organization. For parent organizations that are part of the group exemption, the due date is November 15 th each year (June 30 year-end). 5.5 If you do not receive the IRS Form 990 package, you still need to complete a Form 990 or 990EZ if you fall into the gross receipts criteria. The form and instructions can be obtained by going to 5.6The IRS will impose a financial penalty if you fail to complete a Form 990 or

24 Financial Management Handbook Officer Responsibilities and Duties 8.0 Responsibility Guidelines 8.1 The responsibility for the proper collection, disbursement, and safeguarding of all money and all other parent organization assets and the proper reporting of each parent organization's activities to the Internal Revenue Service, State Comptroller, and to the Klein ISD rests solely with each parent organization's officers, jointly and severally, not the school district or any of its employees When an officer's term expires or becomes vacant due to resignation or other reason, it is the vacating officer's responsibility to ensure that the above officer responsibility statement is fulfilled. 1.2 The commingling of parent organization money with school money is not permitted. 1.3 School employees may not accept loans of funds from parent organizations. 1.4 A parent organization should be absolutely sure it has or will have the money necessary to meet its financial commitments. A parent organization does not have the authority to commit or to represent in any way that the KISD is responsible for any of its obligations in the way of paying bills and/or fulfilling any other agreement. 1.5 Parent organizations should seek competent tax and legal advice on their own and at their expense on an as needed basis to assist and to advise them on legal and tax matters. 1.6 According to the IRS, revenues generated from fund-raising by taxexempt organizations should benefit the organization as a whole, not individuals. In addition, benefits given by a parent organization cannot be distributed based on participation in a fund-raiser or based on revenues individually generated in a fund-raiser. Therefore, an individual cannot be denied the opportunity to receive a benefit because of lack of participation in a fund-raiser or because a specified amount of revenue was not raised. 1.7 Each parent organization must complete the Parent, Employee and Other Klein ISD Related Organizations Information Sheet when requested by the business office at the central office.

25 1.8 Payment from parent organization funds may not be made to employees for any services rendered to that organization unless the transaction is processed through the KISD business office. 1.9 Parent organization funds and/or assets that are donated to a school must be coordinated with the school s principal Property purchased with parent organization funds becomes the property of the school district Petty cash or miscellaneous funds for a teacher, coach or sponsor to use at his/her discretion may not be established The direction of the teacher, coach or sponsor, scheduling of contests, rules of participation, method of earning letters, and all other criteria dealing with interschool programs are the responsibility of school administration A parent organization or any other outside organization cannot give a teacher, coach or sponsor a gift in excess of the limits imposed by the KISD Board of Trustees Policy, which is the same as the school district can spend for a letter jacket awarded to a student There is a limit of three (3) fund-raisers for each organization per school year and the school principal must grant advance approval Comply with all UIL guidelines, if applicable, and all District procedures Incoming officers should never accept financial records without having them audited. 9.0 Officer Duties 9.1 Listed below are general duties of the president of a parent organization Make a year-end financial report to the school principal not later than June 15 th Responsible for all financial affairs of the organization and associated reporting thereof including any duties that may be delegated Submit all fund-raiser requests on the form provided by administration to the principal for his/her approval in the spring

26 semester of the preceding school year and no later than October 15 th, of the current school year Preside at all meetings of the Directors Coordinate the work of the Directors and/or committees in order that the organization s objectives may be promoted Coordinate the work so that the necessary reports are timely made to the appropriate State and Federal agencies Co-sign checks along with Treasurer Ensure annual audit is performed Perform such other duties as deemed necessary by the Directors. 9.2 Listed below are general duties of the vice president of a parent organization Assume the duties of the President in the event of the President s inability to serve or resignation Chair organization committees Maintain a roll of all members of the organization Perform such other duties as deemed necessary by the Directors. 9.3 Listed below are general duties of the secretary of a parent organization Record the minutes of all meetings of the Directors, and furnish a copy of such minutes to the President within one (1) week following the meeting Coordinate all correspondence relating to the organization Catalogue and supervise the property of the organization Publish all notices of meetings or other matters Perform such other duties as deemed necessary by the Directors. 9.4 Listed below are general duties of the treasurer of a parent organization Maintain financial records (keep an accurate record of receipts and expenditures).

27 9.4.2 Prepare the budget and provide financial reports as requested Receive all funds for the organization and promptly deposit said monies in a bank designated by the Directors Pay out funds with proper vouchers in accordance with the approved budget and co-sign checks with President Prepare all required tax returns (Form 990/990EZ and sales tax) on behalf of the organization Establish good accounting procedures Establish permanent file for financial related records Turn over all financial records to the new treasurer Perform such other duties as deemed necessary by the Directors.

28 Financial Management Handbook Annual Audit of Financial Records 10.0 General Requirements 10.1 Each parent organization should select a qualified individual or group to conduct an annual audit, which must be permanently maintained in the organization's records with a copy provided to the school principal It is recommended that an audit be conducted when there is a change during the year of the treasurer or any officer that signs a parent organization check An audit is an examination of the financial records of the parent organization An audit helps ensure that income and expenditures are accounted for and that they are in accordance with the budget and the organization s goals for the year The audit is to protect the parent organization officers and the organization All financial records should be reviewed in the audit A CPA or accountant may perform the audit at the organization s expense A parent organization may instead establish a review committee to perform the audit A review committee includes officers and club members; however, the committee should have at least one non-officer member review the information The treasurer is prohibited from being on the review committee. This does not prohibit the treasurer from meeting with the review committee to explain their records or answer questions A sponsor, sponsor s spouse or officer s spouse cannot be designated as the non-officer member of the review committee The audit should be documented in a written report that communicates an assessment of the records that were audited as well as the results of the

29 audit to the parent organization and signed by the individual(s) performing the audit. Some report examples include: Review was performed with no exceptions noted; therefore, the Financial Report appears proper and correct Review was performed with immaterial exception(s) being noted. The Financial Report was either corrected or exceptions did not have a material effect. Except for these minor exceptions, the Financial Report appears proper and correct. Any exceptions, poor or lacking documentation, poor or lacking internal controls, etc. should be provided as part of the report. Some examples of exceptions are listed below: Check #1234 did not have 2 authorized signatures. Six checks did not have the related invoices as documentation for the expenditures. The checking account was not reconciled during the year. No documentation exists showing sales for the Christmas Cards sold in order to determine whether the amount recorded in the Financial Report is correct Review was performed with material exception(s) being noted. Because of the material exception(s), the Financial Report is not proper and correct. Any exceptions, poor or lacking documentation, poor or lacking internal controls, etc. should be provided as part of the report In some instances, due to the material exception(s), the committee may not be able to determine whether the Financial Report is proper and correct. When this situation occurs, the committee should state that the status of the Financial Report could not be determined because of material exceptions Some examples of items needed for the audit are: A copy of last audit report Current checkbook and cancelled checks Bank statements and validated deposit slips Any bank corrections (debits/credits) Monthly bank reconciliations Copy of budget Copy of Financial Report and 990/990EZ (if applicable) from last year Ledger or similar record of transactions

30 Disbursement support (check request and original invoice/sales slip/register receipt) Record of approved fund-raisers Cash receipt book and cash receipt sheets Copies of minutes Current bylaws 11.0 Sample Review Committee Guidelines 2.1 The following suggested guidelines are designed to assist the parent organization Audit Review Committee in conducting a thorough review of the organization's Financial Report and the financial activity for the applicable fiscal year. The checklist in Exhibit 7-1 may be utilized to facilitate the review. 2.2 Have the treasurer prepare the Financial Report (written report of revenues and expenditures) for your organization. The report should include information for the full applicable year. 2.3 The review must cover the period beginning with the reconciled cash balance from the previous written Financial Report and ending with the reconciled cash balance from the last day of the time period reported by the parent organization. If the organization is using a retained earnings account, then the beginning retained earnings should equal the prior year s ending retained earnings balance plus/(minus) net income/(loss). 2.4 Review the reconciled bank statements and canceled checks to determine that: Disbursements have been properly documented with an invoice or receipt Disbursements have been properly approved Checks have been properly signed by two officers Checks have been deposited or cashed by the payee indicated and that no information on the face of the check has been altered Checks have been accounted for in the proper sequence (no missing checks). 2.5 Check addition and subtraction on cash receipts and deposits. 2.6 Compare cash receipts and deposits to the bank statement. 2.7 Verify that receipts and disbursements were recorded to the correct account on the organization s books. 2.8 Review the treasurer's monthly reports and check them for accuracy. Review the beginning and ending balances on reports to verify that correct ending balances were carried forward as beginning balances on subsequent reports.

31 2.9 Determine that only appropriate parent organization officers are authorized signers on the bank account. Former officers should not remain on the account as authorized signers. In addition, District employees cannot be an authorized signer on the organization's bank account Determine that the coaches and directors of UIL academics, athletics, and fine arts were not given more than the amount that the school district can spend for a letter jacket awarded to a student in product(s) or gift(s) in recognition for coaching, directing, or sponsoring UIL activities during a calendar year Obtain proof that all applicable sales tax reports were submitted to the Texas State Comptroller s Office and that the related taxes were paid Determine which two fund-raisers were chosen to be the one-day taxfree sales, if applicable. Only parent organizations that have received an exemption from the Texas State Comptroller s Office are allowed two (2) one-day tax-free sales per calendar year Review the tax-exempt status of the parent organization to determine that the organization has received and maintained its federal tax-exempt status as a public 501(c)(3) charitable organization or other tax-exempt status deemed by the IRS Determine that Form 990 or 990-EZ has been filed properly with the IRS if gross receipts normally exceed $100,000 or $25,000, respectively Determine that the parent organization has not used individual accounts, which credit funds raised to individual students or parents Verify that 1099s were issued, if applicable. In general, a parent organization may have to issue a 1099-MISC (Miscellaneous Income) for each person to whom they have paid at least $600 in rents, services, prizes & awards, attorney fees, etc. in a calendar year The funds can be donated to the school and they will handle the 1099 reporting If exceptions are noted during the audit, consult with the organization's treasurer and president (if necessary) to resolve the exception(s). The treasurer is responsible for making any corrections to the records, checkbook, and Financial Report If material exceptions have been noted, prepare recommendations to prevent the future occurrence of these exceptions The organization's treasurer and president are responsible for acting upon the recommendations made by the Audit Review Committee After the review is complete, prepare the applicable report Retain the original written Financial Report and the original Audit

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