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Leon County Schools
PTO, PTA, AND BOOSTER GROUP INFO
DISCUSSION POINTS…
Overview
Rules & Regulations
Key Information
Get Involved or Organized
WHY THEY EXIST….
They play an important role by providing support of academic and athletic programs
The financial support and time commitment provided by these groups are vital to the success of many curricular and co-curricular activities
The school board recognizes the potential and significant service provided by Parent/Booster/Foundation Organizations to both students and specific programs within individual schools.
DefinitionsComparisons
OVERVIEW
PTO VS. PTA – SIMILARITIES…
A parent-teacher organization is a parent / guardian / educator / student / community group that may or may not be affiliated with a national organization and whose primary goal is to provide support for parents, children, and schools.
Primarily at elementary and middle schools
Usually provide school wide support in lieu of supporting specific activities.
PTO VS. PTA – DIFFERENCES…PTA PTO
Membership fees required for voting privileges
Affiliated with National PTA
501(c)3 status thru National PTA
Framework for constitution and by-laws provided by state/local PTA representative
Staff support and guidance from state/local PTA representatives.
No membership fees
Local independent organization
Must apply to obtain 501(c)3 status
Constitution and by-law developed independently
BOOSTER GROUPS…
A booster organization is a parent and/or community group that provides resources to support a particular program or co-curricular activity or sport at a school.
Only operate at high school level
Typically support athletic programs
RULES & REGULATIONSDistrict GuidanceOther Resources
DISTRICT GUIDANCE… Policy 6.10 – Parent/Booster/Foundation
Organizations
Administrative Procedure C-15 – Parent/Booster/Other Support Organizations
Policy 6.03 – Internal Accounts
Policy 3.08 - Fundraising/Students
Administrative Procedure C-8 –Fundraising for School Related Organizations
Internal Accounts Manual
Student Activities Handbook
OTHER RESOURCES…
IRS – 501 (c) 3 Status http://www.irs.gov
Florida Department of Revenue – Sales tax exemption http://dor.myflorida.com/dor/
Florida Division of Corporations – Forming a Florida corporation http://sunbiz.org/
Florida Department of Agriculture – Registration as and organization that solicits charitable contributions http://www.800helpfla.com
General InformationFundraising Information
Restricted ActivitiesReporting Requirements
KEY INFORMATION
KEY INFORMATION…
General Information:
PTOs, PTAs, and booster groups operate at the discretion of the principal – Admin Procedure C-15
Booster groups supporting school-based co-curricular programs are restricted to high schools only – Policy 6.10 5(c)
KEY INFORMATION…Fundraising Information:
All fundraising activities must receive the prior approval of the principal and include information about how profits will be spent – Policy 6.10 5(b)
Funds collected for these groups can be maintained in the school internal accounts or in a separate checking account
Contributions from fundraising activities involving students shall be deposited in the school internal accounts – Policy 6.10 5(a)
Funds collected from non-student activities may be deposited in a separate account only by organizations with 501(c)3 status – Policy 6.10 5(a)
KEY INFORMATION…
Restricted Activities:
Raffles, games of chance, activities requiring admission during the school day, and retail food sales that compete with the regular school lunch program are prohibited – Admin Procedure C – 15 (9).
No elementary student (K-5) may be involved in “selling” or “soliciting” in any form – Student Activities Handbook Article 35-2.
KEY INFORMATION…
Reporting Requirements:
The proposed budget and anticipated fundraising activities must be submitted to the principal for approval in advance of formal adoption – Administrative Procedure C-15
501(c)3 organizations that raise in excess of $5,000 during a fiscal year must provide the principal with a copy of their required annual financial audit, financial report or tax return.
A list of current officers, including contact information, and current banking information should be provided to the Office of Internal Auditing on an annual basis.
GET INVOLVED OR ORGANIZE…
To get involved contact your school’s administration to request information about the groups that are currently available at the school.
To organize a group: Get approval from the principal Review relevant district policy Complete all steps necessary for organization Get to work
QUESTIONS…
THANK YOU…
Livetra Paul, District AuditorLeon County School Board
2757 West Pensacola Street Tallahassee Florida 32304
(850) [email protected]
