Current Version Board Policy LEC_ Booster Organizations

                                                                            Board Policy Manual
                                                                    DeKalb County School District

Board Policy LEC: Booster Organizations                                         Status: ADOPTED

Original Adopted Date: 09/12/2005 | Last Revised Date: 09/21/2011




CURRENT VERSION

The DeKalb County Board of Education encourages parent participation in all
aspects of student life in the DeKalb County School District. Parents and
others who wish to support school programs are encouraged to participate in
various booster clubs and other parent volunteer organizations, which play an
important role in supporting, encouraging, and advancing school programs. As
used in this policy, the term “booster club” refers to all parent volunteer
organizations that support school programs in the District, other than PTA’s
and PTSA’s.



The Board establishes the following guidelines for the establishment and
operation of all booster clubs supporting District schools:



1. The sole purpose of a booster club is to support a school and its
programs.



2.     Each booster club must be approved by the local school principal.



3. Each booster club will have written bylaws with clearly defined objectives
approved by the principal or his/her designee.



4. Each booster club will abide by federal and state laws and all Board
policies and District procedures and guidelines.



5. The principal or his/her designee will be invited and encouraged to attend
all booster club meetings. The school sponsor for the relevant school program
will attend all booster club meetings.
6. All fund-raising activities in support of the school must have the approval
of the principal or his/her designee and be consistent with all relevant Board
policies. Booster club activities must not conflict with or detract from
instructional time.



7. Elections of booster club officers will be announced to the general
membership, the principal, and the school sponsor at least thirty days prior to
the election. It is strongly recommended that each officer be a parent or
guardian of a student enrolled in the school at the time of election.



8. Each booster club will submit annually a list of officers, with contact
information, to the principal.



9. Each booster club will prepare an annual budget and allow the principal or
his/her designee to review the annual budget prior to each school year to
provide advice regarding its effect on the relevant school program.



10. Each booster club will have its own financial account, separate from the
school, and will provide access to its financial records to the principal or
his/her designee and to booster club members upon request. Booster clubs
are expected to follow good business practices in all cash handling matters
including use of prenumbered cash receipts and timely deposit of
funds. Booster club funds must never be commingled with student activity
funds, PTA or PTSA funds, or other school or District funds. Deficit financing
and deferred payments are prohibited.



11. Each booster club will have procedures for an annual financial review at
the following levels:

   a.
         a. Booster clubs with annual revenue above $2500 but less than
            $5000 will participate in an annual peer financial review.
         b. Booster clubs with annual revenues of $5000 or greater but less
            than $25,000 will have a financial review by an accountant who is
            not an officer of the booster club.
         c. Booster clubs with revenues of $25,000 or greater will have an
            annual financial review by a certified public accountant who is not
            an officer of the booster club.
Annual financial reviews shall be completed no later than three months
following the end of the school year, and a copy shall be provided to the school
principal and to all booster club members. At any time, the Superintendent
may order that a booster club’s financial records be audited by an independent
accounting firm or accountant selected by the Superintendent at the District’s
expense.



12. Booster clubs are encouraged to become incorporated and to file with the
Internal Revenue Service for 501(c)(3) non-profit, charitable status. Each
booster club is responsible for its own tax filings and accounting and must
obtain its own federal tax identification number.



13. All disbursements from a booster club’s bank account will be by check only
and will be properly documented. Each check must contain the signatures of
both the booster club president and the treasurer, although the vice
president’s signature may be substituted for the president’s signature if
allowed by club bylaws.



14. A booster club may donate funds to the school or to the District, and the
booster club relinquishes all control over donated funds.



15. A booster club may purchase supplies and/or equipment to be donated to
the school or to the District. The booster club’s purchase of supplies and/or
equipment for donation does not obligate the school or the District to pay the
vendor, even if the supplies and/or equipment are delivered directly to the
school.



16. All donations given to the school will be accepted by the principal, who will
complete a Statement of Donated Funds, a copy of which will be provided to
the booster club.



17. No District employee may hold any office in a booster club, appear on a
signature card for any booster club bank account, or sign checks for a booster
club.



18. The Superintendent may dissolve any booster club that does not adhere to
these guidelines, including those that exhibit serious financial
irregularities. The assets of the dissolved booster club will be disbursed in
accordance with the club bylaws and state law. If a dissolved booster club has
no bylaws, its assets will become the property of the District.




Policy Reference Disclaimer:
 These references are not intended to be part of the policy itself, nor do they indicate the basis or authority
for the board to enact this policy. Instead, they are provided as additional resources for those interested in the
subject matter of the policy.

Note: To access the policy references, CLICK HERE: State of Georgia Terms and Conditions and close the
LexisNexis tab, which will return you to the policy. Click on the links below to be taken to each specific
code. You should only have to do this one time per session.




Cross References


Code                                            Description
DFK                                             Gifts and Bequests

KEB                                             Solicitations

KEB-R(1)                                        Solicitations - Solicitations