This manual is designed to assist Booster Club and Parent Teacher Association (PTA) officers and members by providing organizational and financial guidance. Guidelines exist to protect an organization's assets, volunteers, members and the organization and district name.

Only approved organizations, operating under the Harlingen Consolidated Independent School District (HCISD) Booster Club Guidelines, Board policies and District procedures shall be allowed to use the school's name and/or facilities in support of its programs. Specific questions regarding the organization's activity should be addressed to the campus principal or to the Business Office.

Booster clubs should always keep in mind that the main purpose of any booster club or parent organization is to support and strengthen the District, the programs, and the students of the District as a whole. While doing so, they should uphold the highest standard of conduct and exude characteristics that would shed a positive light on the community, District and students of HCISD.

Important: The information in the Guidelines is provided for informational purposes only, and it is not intended to give legal or tax advice. Organizations and its members should seek their own legal counsel and financial advice from qualified personnel and may not rely on these guidelines as a substitute for competent counsel.

The primary objective of a Booster Club, PTA and School Support Organization is to enrich the education and activities of students through cooperation of parents and staff in providing support to promote school programs or complement student groups or activities that enrich their education, participation in extracurricular activities and expand their horizons.

The organizations work closely with the district; however, they are each considered separate entities from the district. Since the activities of the organizations impact the district and the public perception of the district, the district and the principals have authority to regulate these organizations.

Each organization should strive to remain in good standing with all state and federal agencies. Therefore, each organization is responsible for obtaining its own competent independent counsel on accounting and tax matters related to its specific circumstances, if needed. This counsel may include a Certified Public Accountant (CPA) or an attorney. The cost of these services would be the organization’s responsibility.  Organization officers are solely responsible for ensuring that their organization is in compliance with all state and federal regulations. Therefore, the district, including any district employee, is not responsible for an organization not being in good standing with all state and federal agencies.

These guidelines will assist organizations in following district, University Interscholastic League (UIL), state, and federal requirements. The district greatly appreciates the time, effort, and financial support that the organizations provide to our students, staff, and schools.

In the Harlingen Consolidated Independent School District (HCISD), 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 Associations (PTA) and booster clubs also known as parent organizations. Booster Clubs, PTAs and School Support Organizations shall organize and function in a way that is consistent with the district's philosophy, objectives and adopted district Board Policies, in accordance with affiliated governing bodies and UIL regulations as applicable.

• A PTA 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, FFA, etc.).

• The principal and superintendent of schools must approve the formation of all booster clubs.

• Booster clubs operate autonomously of the school District as separate parent organizations even though they generally exist solely to support school activities.

• The HCISD Booster Club Guidelines are a consolidation of updated guidelines and previously issued documents designed to provide booster clubs, principals and sponsors with financial procedures that are mandated by state and federal law, the Internal Revenue Service (IRS), Board policy, administrative directives and good business practices.

• The responsibility for accounting, safeguarding and disbursement of funds rests with the parent organization officers. The principal/designee may act in an advisory capacity only.

• The coach/sponsor/director is prohibited from:

• serving as an officer of a booster club,

• being an authorized signer on a club bank account,

• using a booster debit card or having direct access to booster funds.

• This manual provides general, not specific or all-inclusive tax information as it relates to parent organizations. It is each organization’s sole responsibility to seek competent professional tax assistance for its own tax reporting requirements.

• Booster clubs 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.

• A booster club 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.

• A ‘petty cash’ or miscellaneous fund for a teacher, coach or sponsor to use at his/her discretion may not be established.

• All meetings of booster clubs must be public meetings.

• Minutes of all booster club meetings should be kept in writing in the permanent records of the organization.

• All booster clubs must obtain a unique tax identification number/Employer Identification Number (EIN). Booster clubs are not permitted to use the District’s EIN or its Texas Sales Tax Permit Number.

INFORMATION TO BE PROVIDED TO CAMPUS PRINCIPAL

• A listing of all officers and their contact information, along with a copy of the organization’s by-laws, must be kept on file by the campus Principal or designee. (See Appendix A Below)

• A representative of the District must be present at all meetings.

• Copy of all board meeting minutes must be maintained at the principal’s office.

• A Treasurer’s report must be presented at each regular meeting.

• Copy of Treasurer’s report along with a copy of the reconciled bank statement must be maintained by the campus principal.

• Campus administrator must approve all fundraising activities that are scheduled by PTA/Booster Club.

• These records must be maintained at the campus and will be subject for review and/or audit by our Internal Auditor at any time.

• Annual audit by audit committee (See Appendix J Below) or outside tax preparer or bookkeeper.

• Appendix A - Booster Club Information

• Appendix J - Audit Checklist

Current policies and regulations may be found in our HCISD Board Policies Manual