Booster Club and ASB

A Brief Overview

We are primarily a Booster Club, but we are also a group of parent volunteers that help Mrs. Mocha and the Choir Council to manage Choir business when it is appropriate. For legal purposes, we must be clear and prudent on the distinction between Booster Club and ASB procedures. The main thing to watch out for is the commingling of Booster Club and ASB funds, which is strictly forbidden. (See additional Operational Guidelines).

Why Do We Have a Booster Club?

The Valencia High School Choir Program receives zero to little funding from the District and relies heavily on donations and fundraising efforts to run effectively. While fundraising and donations can be accomplished through the ASB, a parent-led support group like the Booster Club is helpful and necessary to raise the much-needed additional funds. Students and teachers often have limited time and opportunity to raise funds, whereas the Booster Club has many enthusiastic parents willing to give their time and skills to raise funds.

Booster Club and ASB | A Side-by-Side Comparison

Booster Club

Private Funds
Activities conducted at the direction or supervision of the Booster Board and within the District guidelines
Controlled by the Booster Club's Executive Board
Registered with the CA Secretary of State
Regulated by the Articles of Incorporation
Independent nonprofit corporation
Tax-exempt as a 501(c)(3)
Booster Club must ensure that all activities are under its direct control and supervision
Members are parents of current Choir Students
Must acquire a California Seller's Permit to sell goods and file a CDFTA Sales and Use tax
Handles the accounting for Booster income and expenses
Files Federal and State Income Taxes
Risks include
- - Personal liability for members
  - Federal Tax liability for bank accounts
  - Inadequate insurance
  - Breach of Fiduciary Duties
  - Violating of state gambling laws
  - Title IX violations
  - Commingling of private and public moneys
Money raised goes directly to the Booster's bank and the Booster decides how to use it
Cannot commingle Booster funds with ASB funds.
The Booster cannot use ASB funds to purchase items. This includes purchases for fundraisers. Items necessary for a fundraiser may not be purchased through the ASB, even if the Booster Club provides the funding for the purchase. This would be considered commingling of funds and is strictly prohibited.
Cannot direct any donation or fund to a specific student
Members cannot personally benefit from the booster's activities
Cannot require students to participate in fundraiser activities
Cannot allow the use or purchase of alcohol or tobacco
Cannot give anything (including awards) to students without prior approval from the school’s coach/advisor
Also see Booster Do's and Don'ts

ASB

Public Funds
Activities conducted with the approval and at the direction or under the supervision of the school district
Controlled by the School Board
Regulated by CA State Law
Because student organizations are legally part of the school district, they are tax-exempt
ASB program activity is conducted in whole or in part or on behalf of an associated student body during or outside regular school hours or within or outside school grounds or facilities
Members are students and District-employed advisers
The District takes care of Sales and Use tax filings
Handles the accounting for ASB income and expenses
Handles the filing of taxes for ASB
Money raised during the school day, on school property, using school personnel, or school materials is public money.
Public money, generated by the students or in the name of students, may be used only for Cultural, Athletic, Recreational, or Social purposes.
ASB funds are restricted Public money and cannot be used for curricular purposes.
Co-curricular is not a legal term. Only curricular and extra- curricular are defined in the law.
Public money cannot be given away for private use.
Students and staff must collaborate on the generation and use of public money.
You must have a system to monitor and protect the use of public money.
You must follow the federal, state, school board, and your own rules about ASB.
In a corporate sense, the Principal is the CEO and CFO; the school board is the Board of Directors.
The State Auditor is only one of many regulatory agencies interested in ASB.

Who Handles What?

As a Booster, our approach is to raise money that goes into a general fund. We accomplish this through various fundraisers like Restaurant Nights, Holiday Boutique, Direct Donations, etc. The Booster forwards a portion of the fundraised money to ASB to pay for transportation vendors, competition and festival fees, and other choir expenses. ASB handles the accounting and tracking of its transactions; however, an ASB Liaison/parent volunteer may assist with this spreadsheet tracking. The Booster uses the remaining funds to help pay for expenses such as accompanists and choreographers and has the ability and reserved funds to step in during emergency situations when ASB is not able to provide payment to a vendor/third-party in a timely manner. Please see an Executive Board Officer if you have any questions.

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