Booster organizations formed to promote and assist in the financing of a given activity for the improvement of student education shall be recognized by the board.  These organizations must keep on file in the business office a record of their bylaws, officers, mailing addresses and pertinent information.

Walled Lake School District booster organizations are defined as follows:

Autonomous Booster Club

This type of booster club keeps all of its own financial records and hold its funds in bank accounts which are separate from those of the district.  It must be legally established as a nonprofit organization through the state of Michigan; must have its own tax ID number separate from that of the district; and will be responsible for all appropriate tax and financial reporting to the appropriate agencies.

Internal Booster Club

This type of booster club will be autonomous in its decision-making, but will keep its funds on deposit with the district.  The district will maintain a set of books for this type of booster club, which will always be open for booster member review.  Disbursement of funds will be at the sole discretion of the booster club, but must follow the internal accounting controls established for all district funds.  An internal booster club may use the district’s tax ID number for its fund raising activities.  The district will handle all financial reporting to the appropriate agencies.

Adopted:    9/4/97