Bylaws & Guidelines

Article I · Name

Article II · Purpose

Purpose

• (a)This corporation is organized exclusively for charitable, religious, educational, or scientific purposes under Section 501(c)(3) of the Internal Revenue Code, or corresponding section of any future federal tax code.
• (b)The specific and primary purposes are to raise and distribute funds necessary to aid the band organization, to foster the musical appreciation of the students, to assist in all their activities, and to cooperate with the school program.
• (c)Notwithstanding the above statement of purpose, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the primary purpose of this corporation.
• (d)To hold, manage, invest, reinvest, and otherwise distribute as herein provided all of the assets, income, and receipts of the corporation so long as it shall maintain its corporate existence.
• (e)This corporation is organized pursuant to the Texas Nonprofit Corporation Act and does not contemplate pecuniary gain or profit to the members thereof and is organized for non-profit purposes.
• (f)Furthermore, the purpose of this organization shall be to aid the band organization, to foster the musical appreciation of the students, to assist in all their activities, and to cooperate in the raising of necessary funds for the needs of the band and to cooperate with the school program.

Equal Opportunity

Article III · Membership

Membership Limit

Class of Members

Voting Rights

Article IV · Dues

Membership Dues

Article V · Government

Board of Directors

Elected Officer Positions

Line of Succession

Governing Rules

Regular Meetings

• 5.06.a — Calling of the meeting to order.
• 5.06.b — Reading the minutes of the last meeting.
• 5.06.c — Band Director’s report, requests, and questions.
• 5.06.d — Reports of Officers and Committees.
• 5.06.e — New business.
• 5.06.f — General motions and discussions.
• 5.06.g — Adjourn meeting.

Quorum

Article VI · Duties of Officers

Duties of the President

Duties of the Vice President

Duties of the Treasurer

Duties of the Secretary

Duties of the Reporter

Duties of the Director of Concessions

Article VII · Election of Officers

Term Limits

Voting Procedures

Installation of Officers

Removal of Officers

Vacancies

Article VIII · Finances

Fiscal Year

Checks, Deposits and Funds

Article IX · Disposal of Assets

• (a)Property held by the corporation on a condition requiring return, transfer, or conveyance because of the winding up or termination shall be returned, transferred, or conveyed in accordance with that requirement; and
• (b)The remaining property shall be distributed only for tax-exempt purposes to one or more organizations that are exempt under Section 501(c)(3), or described by Section 170(c)(1) or (2) of the Internal Revenue Code, as provided in a plan of distribution adopted by the corporation under the BOC unless the certificate of formation provides otherwise.
• (c)Any remaining assets of this corporation, after all obligations and liabilities have been fully paid, shall be conveyed, transferred, or otherwise delivered to the Ennis Independent School District.

Article X · Scholarships

The Goodwin Family Scholarship

• 10.07.a — the Head Band Director of Ennis Bands or his authorized delegate(s);
• 10.07.b — two (2) elected officers of the organization in accordance with article 5.01;
• 10.07.c — two (2) regular members of the organization in accordance with article 3.02.

• Band Participation — the applicant will show on their application all of the activities they have participated in, such as solo & ensemble, all-district band, all-region band, all-state band, band officer, drum major, etc. This section is worth sixty (60) points.
• Scholarship — the committee will consider the student’s overall grade point average and class ranking. This section is worth twenty (20) points.
• Leadership — the committee shall consider information supplied by the applicant that details his/her band activities that demonstrated leadership. The committee shall also review the spirit of an essay written by the applicant which deals with their band experience. This section is worth twenty (20) points.

Article XI · Amendments

Approval of Amendments

• September 3, 1996
• January 11, 1999
• August 4, 2003
• September 11, 2006
• May 5, 2008
• July 17, 2016
• June 18, 2018
• September 8, 2020
• April 1, 2024
• June 2, 2026

The Ennis Independent School District (ISD) is an equal opportunity employer and provides educational programs and services which do not discriminate on the basis of age, national origin, race, sex, color, religion, disability, or against any other legally protected group.

Vision and Mission Statement

The Ennis Independent School District (ISD) shall be an educational institution that continuously challenges and stimulates its students. Ennis ISD shall provide the highest quality instructional staff and the appropriate facilities to ensure that every student is equipped to his/her greatest academic potential.

Qualities of character to be taught, modeled, and upheld in Ennis ISD shall include honesty, integrity, and respect. The curriculum, programs, offerings, and opportunities provided by Ennis ISD shall be intended to produce responsible people of high moral character, capable of personal and professional success, who shall have a positive impact on society.

Forward

This manual is designed to assist Booster Club officers and members by providing organizational and financial guidance. Only approved organizations, operating under booster guidelines and Ennis ISD policy and procedure, shall be allowed to use the school name and/or facilities in support of its programs. Specific questions regarding booster activity should be addressed to the campus principal.

Organization & Officers

Each booster organization must maintain bylaws that are jointly reviewed on an annual basis by the campus principal and the booster club officers. The rules of membership shall be clearly stated in the bylaws. Only active members in good standing shall be permitted to hold office or vote upon any matter of business of the organization. The bylaws must address the organization’s fiscal year, structure, and the method to be used to elect officers. At a minimum, the booster organization shall elect the following officers on an annual basis.

President

The president of a booster club organization’s major duties include, but are not limited to, the following:

• Preside at all meetings of the organization;
• Regularly meet with the designated campus representative regarding booster activities;
• Resolve problems in the membership;
• Regularly meet with the treasurer of the organization to review the organization’s financial position;
• Schedule an annual audit of records, or request an audit if the need should arise during the year;
• Perform any other specific duties as outlined in the bylaws of the organization.

Vice-President

The vice-president acts as the president’s representative in his/her absence. They must remain familiar with the organization. The major duties include, but are not limited to, the following:

• Preside at meetings in the absence or inability of the president to serve;
• Perform administrative functions delegated by the president;
• Perform other specific duties as outlined in the bylaws of the organization.

Secretary

The secretary is responsible for keeping accurate records of the proceedings of the association and reporting to the membership. The secretary must ensure the accuracy of the minutes of the meetings, and have a thorough knowledge of parliamentary law and the organization’s bylaws. The major duties include, but are not limited to, the following:

• Report on any recommendations made by the executive board of the booster organization if such a governing board is defined by the bylaws;
• Maintain the records of the minutes, approved bylaws and any standing committee rules, current membership, and committee listing;
• Record all business transacted at each meeting of the association as well as meetings of any executive board in a prescribed format;
• Maintain records of attendance of each member;
• Conduct and report on all correspondence on behalf of the organization;
• Other specific duties as outlined in the bylaws of the organization.

Treasurer

The treasurer is the authorized custodian of the funds of the association. The treasurer receives and disburses all monies indicated in the budget and prescribed in the local bylaws or as authorized by action of the association. All persons authorized to handle funds of the association should be covered by a fidelity bond in an amount based upon the organization’s annual income and determined by the executive board. The major duties include, but are not limited to, the following:

• Serve as chairperson of the Budget and Finance Committee if prescribed within the bylaws of the organization;
• Issue a receipt for all monies received and deposit said amounts on a weekly basis (daily if receipts on hand exceed $250.00);
• Present a current financial report to the executive committee and general membership within thirty days of the previous month end;
• File current financial reports with the campus principal on a monthly basis;
• Maintain an accurate and detailed account of all monies received and disbursed;
• Reconcile all bank statements as received and resolve any discrepancies with the bank immediately;
• File sales tax reports as required by the comptroller’s office (monthly, quarterly, or annually);
• File annual IRS Form 990 in a timely manner;
• Submit records to the audit committee appointed by the organization upon request or at the end of the year;
• Other specific duties as outlined in the bylaws of the organization.

Note: Due to the increasing requirements placed on charitable organizations by the Internal Revenue Service, it is strongly recommended that the Treasurer have an accounting background.

Committees & Elections

Special Committees

Special committees are created for a specific purpose and voted upon by the membership. The committee is automatically dissolved as soon as that purpose is accomplished and the committee report is made. The special committee may not be able to complete its assignment during a school year, and members may function into the ensuing year until the purpose of the committee has been achieved. Individuals who have a conflict of interest shall not be allowed to serve as members of the committee. For example, senior parents would not be included on a scholarship committee since their child is a potential recipient of the monies.

Nominating Committee

The nominating committee is formed from the organization’s membership in the spring of each year. The purpose of the committee is to recommend various members of the organization for office in the coming school year. The nominating committee should be charged with soliciting recommendations for officer positions within the organization. The committee should then contact the potential candidate directly to ascertain their willingness and desire to serve. The nominating committee should report back to the membership on their results in the spring (typically by mid-April) so that elections may be held.

Audit Committee

At the end of the fiscal year, an audit of the booster club’s financial records should be conducted. The audit should be performed by someone who is independent from day-to-day financial activities. Ideally, this audit should be performed by a group of three individuals; however, if the membership size does not allow, the audit may be performed by two individuals. The primary objectives of the audit are to:

• Verify the accuracy of the Treasurer’s financial reports;
• Ensure that the club’s cash balances are accurate;
• Determine that established procedures for handling booster funds have been followed;
• Ensure that expenditures occurred in a manner consistent with the organization’s bylaws;
• Ensure that all revenues have been appropriately received and recorded.

The audit committee shall make a report to the general membership upon completion of the audit. Any discrepancies noted shall be brought to the attention of the president of the organization and a resolution reached prior to presentation. All officers of the organization shall make records available as requested by the committee.

Election of Officers

The election of officers of the organization will occur annually within the timelines and manner prescribed by the booster organization bylaws. Typically the election of officers should occur by May of each year so that the newly elected officers may be in place for the start of the next school year. The transfer of records and audit of accounts should be complete no later than July 1 of each year.

Standards for Meetings

Notice of all meetings of the booster organization should be published at the campus seventy-two hours prior to the meeting date. The notice should clearly indicate the date and time of the meeting and the items to be discussed. Such booster meetings may not occur without the presence of a campus principal, administrator, or organization sponsor in attendance. Business determined at meetings without adequate campus representation shall be considered null and void. If a booster organization feels that it is necessary to meet without a campus principal or sponsor, the appropriate Administrator should be contacted for an acceptable replacement.

Rules for Dissolution

To dissolve a booster organization, a resolution shall be adopted by the booster organization (or the executive board if the organization is inactive) stating that the question of such a dissolution be submitted to a vote at a special meeting of the members having voting rights. At least 30 days prior to the meeting, written or printed notice shall be given to each member entitled to vote stating that the purpose of such meeting is to consider the advisability of dissolving the organization. The booster organization must determine the distribution and usage of treasury monies and other assets before dissolution. In order to comply with Internal Revenue Service guidelines, care should be taken to ensure that excess funds are distributed within the framework of the organization’s original purpose — i.e. band booster funds would remain with the musical program at that particular campus. Any other distribution of funds could void the organization’s tax-exempt status and force it into a fully taxable situation.

Tax-Exempt Status

Application for Federal Tax-Exempt Status

• General instructions for federal tax exemption may be found in IRS Publication 557, Tax-Exempt Status for Your Organization.
• The booster organization must apply for exempt status on Form 1023, Application for Recognition of Exemption Under Section 501(c)(3).
• The application must be accompanied by Form 8718, User Fee for Exempt Organization Determination Letter Request, which provides a user fee to be paid to the Internal Revenue Service.
• Each organization must file for an employer identification number on Form SS-4, Application for Employer Identification Number.
• Each application must include a signed copy of the organization’s Articles of Incorporation filed with the state and an approved copy of the bylaws.
• Upon acceptance by the Internal Revenue Service of the organization’s exempt status, a determination letter will be sent as evidence of approval. The letter should be kept in a safe, permanent place, as it will be used time and again to prove the organization’s exempt status.
• Further information may be found on the IRS website at www.irs.gov.

Federal Tax-Exempt Status under Group Letter Ruling

• Organizations can receive their tax-exempt 501(c)(3) status by becoming a member of a national umbrella organization authorized by the Internal Revenue Service to grant tax-exempt status to all of its members.
• Tax exemption under a group letter ruling has the same effect as an individual exemption letter.
• One organization that offers this membership is Parent Booster USA, Inc., whose website can be found at www.parentbooster.org.

Application for State Tax-Exempt Status

• The organization must apply for an exemption from sales and franchise tax from the Comptroller’s office. This is done by written request, which includes a description of activities, copies of articles and bylaws, and a copy of the IRS letter granting tax exemption.

Annual Filing Requirements

Every booster organization exempt from federal income tax under section 501(a) is required to determine the necessity of filing an annual Form 990, Return of Organization Exempt from Income Tax. A shorter version of the form, Form 990-EZ, is available for entities whose gross receipts during the year (beginning with the 2010 tax year) were less than $200,000 and whose total assets at year-end were less than $500,000. Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less ($25,000 for tax years ending after December 31, 2007 and before December 31, 2010) are required to electronically submit Form 990-N, also known as the e-postcard, unless they choose to file a complete Form 990 or Form 990-EZ instead.

Beginning in 2008, charitable organizations that fail to file required e-postcards (or information returns — Forms 990 or 990-EZ) for three consecutive years will automatically forfeit their 501(c)(3) tax-exempt status.

Monthly bank statements shall be emailed to the EISD Finance department.

Fund Raising, Raffles & Donations

Fund Raising

Prior to the start of the school year, all booster organizations shall complete a fund-raising application for each type of planned, scheduled, or anticipated event and receive the approval of the campus principal. A copy of this application must be forwarded to the Finance Department for tracking purposes. This application details the vendor (if any), product to be sold or service to be rendered, and the estimated sales proceeds.

Raffles

Booster clubs are permitted to hold raffles within the following guidelines:

• Each ticket must indicate the name and address of the organization, the price of the ticket, and a description of each prize valued at $10 or more. No prize may be valued in excess of $25,000.
• A raffle prize may not be cash;
• The booster must have the prizes in its possession before beginning the raffle;
• The winner must pay income tax on any prize. If the value exceeds $600, the booster organization must provide an IRS Form 1099 to the recipient.

Donations

School district staff and students are discouraged from accepting gifts of value. Students engaged in UIL activities shall not accept gifts except as provided by UIL Constitution and Contest Rules. Donations to the District shall become the sole property of the District and not of the accepting organization. In accordance with Regulation CDC, gifts to the District must meet the following criteria:

• Must have a purpose consistent with established District standards;
• Shall not place restrictions on the school program;
• Shall not require the endorsement of a particular business product;
• Shall not conflict with policies or actions of the Board or public law;
• Shall not require extensive District maintenance;
• Shall meet established curriculum guidelines.

To be deductible as a charitable contribution, a payment to charity must be a gift. A gift to charity is a payment of money or transfer of property without receipt of adequate consideration and with donative intent. Generally Accepted Accounting Principles require that the asset be recorded at its fair market value at the time of the donation. The District will make no determination of value for Internal Revenue Service purposes.

Scholarship Programs

The District encourages scholarship programs which meet the following criteria:

• All qualifying seniors must have the opportunity to apply for the scholarship(s).
• The application process must be clearly communicated, and the application forms must be readily available to all potential applicants and their parent and/or guardian before the end of the first grading period of the academic year.
• The Scholarship Review Committee must consider all qualifying applicants.
• The Scholarship Review Committee must be appointed by the President of the booster club before the first day of the academic year.
• The Scholarship Review Committee must be made up of an odd number (5–7) of members (parents from the Booster Club who do not have children eligible for consideration for the scholarship, interested teachers, campus administrators, and/or the sponsor). Many times the sponsor is an ex-officio member of the Scholarship Review Committee and not an actual voting member, so that the sponsor is a source for additional information/input and a final review resource for the committee’s decisions.
• The qualification criteria for selection of scholarship winners (if any) must be communicated in writing to all potential applicants before the end of the first grading period of the academic year and may not be changed during the scholarship award period. Any changes to the scholarship qualification criteria must be recommended by the sponsor and voted on by the booster club membership no later than the May booster club meeting for changes effective in the upcoming academic year.
• The application scoring, decision materials, tabulation, notes, certified recordings, and/or any other documentation used by the Scholarship Review Committee in connection with a given applicant shall be made available upon written request to that applicant. An open records request fee may be charged for this service. The Scholarship Review Committee must retain the original materials for a minimum of seven years.
• Scholarship applicants shall be full-time Ennis ISD senior students for a minimum of one full semester prior to the application deadline.
• All completed applications must be turned in to the Ennis ISD Senior Counselor no later than the deadline set for local scholarship applications or April 1 (whichever comes first).
• All scholarship applications which do not have the required information will be considered incomplete and returned to the applicant.
• Scholarship awards may not be “need” based, but applicants who have received full scholarships from other sources may not be eligible for local scholarships.
• The applicant’s intended major may or may not be a factor in scholarship consideration.
• The applicant’s enrollment in an accredited institution (college, university, trade school, military academy, etc.) is a requirement for receiving scholarship funds.

The scholarship committee may require an essay for judging purposes. Essay topics may be selected each year and given to all applicants, or the Scholarship Review Committee may allow each applicant to select their own topic upon the sponsor’s approval. If desired, essays should be original works of the applicant and be a minimum of 250 words and a maximum of 500 words. The applicant must be willing to relinquish all rights to his/her work. If an applicant is applying for multiple scholarships, the applicant must write multiple essays — the same essay cannot be used. Essays must be submitted with the application in order for the applicant to be considered for a scholarship. The essay should account for no less than 10% and no more than 20% of the total points or weighting for the decision process.

Other areas where scholarship points may be earned should include responsibility, character, outside activities, leadership, academics, attitude, behavior, attendance, participation, service, involvement, and others at the sponsor’s discretion.

The Booster Club may or may not require interviews of applicants in the decision process. If an interview is part of the process, it must be communicated no later than the end of the first grading period of the academic year. The applicant’s parent or guardian must be permitted to be present at any interview. Interview topics must be communicated to the applicant not less than seventy-two hours prior to the interview.

Accounting for Transactions

Method of Accounting

There are a wide variety of computerized accounting packages available to assist the organization in accurate financial reporting — manual record keeping is not the recommended method of reporting. Rather, each organization should adopt an accounting package or computerized accounting method to be used for several fiscal years. Establishing records in a spreadsheet format is perfectly acceptable, although somewhat cumbersome. It is preferable to adopt an accounting package for long-term use. The package chosen should be reviewed on a biannual basis for effectiveness and accuracy of financial reporting. Packages should also be evaluated based upon their ease of use and overall cost, both financial and training, to the organization.

At a minimum, the membership should be provided with a financial statement and bank reconciliation at each meeting. The financial statement should detail the budget-to-actual expenditures and receipts. Cash receipts and disbursement reports should be available for review when needed or at the annual audit.

Cash Receipt Procedures

All cash collections received by the booster organization for fees, dues, fund raising, etc. must be deposited upon receipt. All funds must be supported by some type of record documenting the source and amount of funds (tabulation of monies collected form, cash receipt form, ticket sales record, etc.). Such documentation shall be readily available for audit purposes. Deposits shall be made daily; all money must be deposited prior to holidays and weekends. Bank deposits should be prepared as follows to ensure the integrity of financial reporting:

• Separate all currency and coins by denomination and carefully count and record it in the appropriate section of the bank deposit form;
• A tape may be run of any checks included in the deposit rather than indicating the checks individually on the deposit slip; retain a copy of the tape with your deposit records;
• Total the deposit slip;
• Tally the pre-numbered cash receipts and make certain the total matches the deposit total;
• Attach the cash receipt verification with a copy of the deposit slip and file in date order.

Deposits (Dual Control)

• For large deposits, have another individual independently count the currency only (not the coins or checks) and verify that the currency has been correctly recorded on the deposit slip.
• Both individuals should initial the deposit slip next to the currency amount.
• Seal the deposit in a deposit bag in the presence of the second individual. This is called dual control and places the organization in a better position to challenge any claim that the bank may make that the currency received was not correct.

Petty Cash

Each booster organization may maintain a petty cash account. Strict controls must be maintained by keeping petty cash in a locked box accessible by only the treasurer and one other officer. Control of the petty cash account by a district employee is not allowed. The petty cash funds should be used for emergency purchases only. All other purchases should be made with a booster club check.

Bank Reconciliation

Upon receipt of the monthly bank statement, the balance indicated on the statement shall be reconciled to the bank account balance in the general ledger as of the last day of the month. Compare the adjusted bank balance to the adjusted cash balance to make sure that they are in agreement. If they are not, the reconciliation is NOT complete. Examine the prior month’s reconciliation to ascertain that all items have been posted and/or corrected.

Disbursement of Funds

All requests for disbursement must be made from established budget line items. If a request exceeds the budget or is for an item not previously included in the budget process, a vote of the membership must be taken prior to expenditure. Direct payments and gifts to employees and alcoholic purchases are not permitted uses of booster funds. Booster organizations may not contribute funds in an effort to increase the personnel allocations and/or stipends of a particular program or campus. A disbursement voucher should be completed for all expenditures regardless of the amount. The appropriate supporting documentation (invoices, receipts) should then be attached to the disbursement form and filed in check-number order. At no time should a check be issued without the appropriate supporting documentation.

Standards of Conduct

• Parents and booster club members are expected to follow the same standards of conduct as district employees when chaperoning, sponsoring, or attending student activities, including rules in the campus handbook;
• Each individual student’s or group of students’ participation will be determined by the sponsor and the principal and not by the organization or any member(s). Participation is considered to be a privilege and not a right, and will be based on a proven record of good conduct and dependability. Lack of such demonstrated behavior on the part of anyone will be grounds for disapproval for participation and travel;
• There will not be student activities, parties, meetings, travel, or other gatherings in the name of the school organization or booster organization unless prior permission has been received from the sponsor and the principal, or the sponsor is present. All activities will be under the auspices of the school and the district;
• School employee and student planning and preparation for activities supported by the booster organization will occur outside of the school day or as approved by the principal;
• The educational purposes of all activities should be a major consideration — there will be no travel for purely leisure or recreational purposes;
• Participation in any activity or travel associated with booster activities is a privilege and not a right for all involved. All student and employee travel will be under the auspices of the school, and all participants will be approved by the sponsor and principal;
• No cash will be given to any school employee to use at his or her discretion;
• The purchase or consumption of alcoholic beverages while on school property, or in the presence of students, is specifically prohibited;
• Organizations shall not directly support political activities by providing campaign donations or placing advertisements in support of a particular candidate, as doing so could jeopardize the tax-exempt status of the organization;
• Booster organizations may not contribute funds in an effort to increase the personnel allocations and/or stipends of a particular program or campus without the express written approval of the Deputy Superintendent.