gdaa state leadership conference january 8-9, 2010 fiduciary & fiscal responsibilities jeremy...

GDAA GDAA State Leadership ConferenceState Leadership Conference

January 8-9, 2010January 8-9, 2010

Fiduciary & Fiscal ResponsibilitiesFiduciary & Fiscal ResponsibilitiesJeremy Haley - District Administrator GA 7Jeremy Haley - District Administrator GA 7

Chuck Branson – ADA GA7Chuck Branson – ADA GA7

Organizational Structure of Little League

Local League“Hometown Little League”

District “GA Districts 1-10”

RegionSouthern Region

(GA, FL, AL, TN, SC, NC, WV, VA)

LL International

Fiduciary & Fiscal Responsibilities

I. Little League International

II. Georgia Secretary of State

III. IRS / GA Dept of Revenue

IV. Local League & Community

Responsibilities to: LL INTERNATIONAL

Adopt Constitution

ONLY the General Membership can adopt/modify the league’s Constitution.

Copy of existing Constitution on file with Region Headquarters.

Any revisions/changes must be submitted.

Establishes your local organizational framework.

Must make available to all League Members in good standing.

Elect Board of Directors


General Membership elects all directors.

Membership sets the total number of directors.

Officers are elected to specific positions by the BoD.

Once elected, BoD by 2/3 vote can suspend/remove director(s).

Establish Boundaries


Must maintain current league boundary map on file with LLB

Signed and dated by League President and District Administrator.

Submit Charter Application


• Calculate accident insurance fee by multiplying number of teams by insurance rate and place in the insurance fee column

6

3

32

10

126

18.00

18.00

18.00

18.00

18.00

18.00

18.00

25.00

48.00

48.00

48.00

25.00

25.00

25.00

7

14

14

126.00

54.00

54.00

36.00

252.00

252.00

108.00

882.00

175.00

144.00

144.00

96.00

350.00

350.00

150.00

1409.00

• Enter current season teams, if different from previous year in the current season teams column

• Calculate charter fee by multiplying number of teams by rate and place in charter fee column

• The same steps are followed when chartering both baseball and softball

Charter Application: Enrollment


• Additional Insured’s for property owner who need to be added to the league General Liability policy ( Item H) For league use of the property.

• Enter the total number of additional insured in the designated section.

• Multiply number of additional insured by $20.20 and enter the figure in block E.

• Write the name of the additional insured to the right of this section

1 20.20

The additional Insured Fee includes a 1% charge for Federal Terrorism Act

Responsibilities to: LL INTERNATIONAL Charter Application:Additional Insureds

• The Crime Insurance fee is pre printed in section F• The General Liability Fee is based on the number of teams last year• Note there will be a charge for section F (Crime) and G (Liability)

unless they are crossed out• Note Items B,D (Accident) and G (Liability) insurances are mandatory

unless proof of local coverage is submitted

882.00

1409.00

612.00

1080.00

20.20

180.00

2346.90

2 teams or less - $101.003-7 teams – 202.00

8-14 teams- $404.00 Above 14 teams - $30.30 per team

Plus $135 for Director’s and Officer’s Insurance


Charter Application: Crime/General Liability Fees

• Carefully read the Volunteer Screening Agreement and the League Chartering Agreement

• The Charter Application requires the signature of the President and the Vice President, Treasure or Secretary’s signature

• The application will not be processed if both signatures are not present.• Be sure to read the disclosure statements on the back of the application

John Doe Jack Barry

11/15/05 11/15/05


Charter Application: Agreement


Charter/Accident Insurance Change Application


Submit Team Rosters

• ALL rosters to International Headquarters in Williamsport by June 9, 2009

• Recommended method of use: Little League Data Center

• Player who is injured must be on roster at Headquarters to be covered by Little League insurance

• Rosters may be computer-generated and hard copy forwarded


Background Checks

• All personnel (volunteer or paid) who have repetitive contact with players

• Must obtain LLB VOLUNTEER APPLICATION

• Charter Application was agreement to perform checks

• Tournament Enrollment has verification that checks were done

• Minimum: must check NATIONAL SEX OFFENDER REGISTRY

• Full criminal background check is advisable

• “Crimes against minors” or “presence on SOR” many NOT participate

• Other crimes at discretion of Board (must have policy)

• CHOICEPOINT provides 125 free checks to each league

• Additional checks only $1.00

Responsibilities to: GA Secretary of State

INCORPORATION OF THE LOCAL LEAGUE

Advantages of incorporation

Permanency and stability

Non-profit status of League

Holding title to property / assets

Liability protection


How to determine corporation status

http://sos.georgia.gov


How to file for incorporation

(2) Have attorney draft articles of incorporationand submit to GA SOS

(1) Contact LLB HQ for info/instruction package

(3) Once approved, apply for Federal TIN


Responsibilities to Secretary of State

Annual renewal: Application/Fee due by April 1

Lose corporate standing without renewal

Check SOS web site for current status

If lapsed, can be reinstated with payment of past due fees

Internal Revenue Service

Georgia Department of Revenue

You must file annual tax returns

Responsibilities to: IRS / GA DOR

Tax Exempt Status of League

LLB is an IRC Sec 501(c)(3) organization

Local League must apply for status NOT AUTOMATIC

Two Methods to achieve tax-exempt status:

(1) Obtain through IRS (tedious)

(2) Apply to LLB for group exemption (preferred)


Tax Exempt Status of League

Applying for LLB group exemption status

Requirements:

LLB chartered

Adopt same fiscal year (10/1 – 9/30)

Submit annual financial statements to LLB

League must supply TIN issued by IRS

Benefits of Tax Exempt Status


Exempt from Federal and State income tax

Contributions to LL may be deductible by contributors

Company sponsors use as advertising expense

TAX EXEMPTION CAUTIONS

Not an exemption from SALES TAXES

Required Fees are not donations

Youth Sports Associations are separate organizations


Internal Revenue ServiceThree Types of Tax Returns

990-N /“Post Card Return” Must file electronically

Annual gross receipts less than $25,000.00

990 EZ / “Short Form”2009 Gross receipts UP TO $500,000 2010 Gross receipts UP TO $250,000

990 / “Long Form”2009 Gross receipts OVER $500,000 2010 Gross receipts OVER $250,000

Internal Revenue ServiceDUE DATES


15th day of 5th month following end of fiscal year

LLB fiscal year end September 30th

Due Date = February 15th

You may file for 3 month extensions

Form 8868


Internal Revenue Service1099sRule

League must issue 1099s for payments to individuals (not employees) exceeding $600/year

ASK YOURSELF:

Do you pay umpires?

Do you pay concession stand workers?

Do you pay any individuals to perform a service for your league?


Internal Revenue Service1099s

Preparation:

Your CPA who prepares your tax returns

1099s based on CALENDAR year NOT FISCAL year

Give to “hired personnel” by January 31st

Copies with Form 1096 to IRS by February 28th


Georgia Dept of RevenueSales Tax

Non-Profits exempt from income tax NOT sales tax

Concession Stand Revenue is subject to Georgia Sales Tax

Two ways to handle concession stand sales tax:

(1)Purchase goods tax free / report all gross sales and pay tax

(2)Purchase goods and pay tax / report only profit and pay tax


Georgia Dept of RevenueSales Tax

Process for handling Sales Tax

Obtain tax number: Form CRF-002 / quarterly returns

Submit sales tax forms quarterly / due on 20th day of month following quarter end

On time payments = 3% discount

Responsibilities to: LOCAL LEAGUE/COMMUNITY

Provide the best program possible to the entire community.


Organized program available to all youth of the community

Provide Fields to practice and play upon

Furnish safe equipment

Provide uniforms

Responsibilities to the youth in our programs

Teach:

Fundamentals of baseball/softball

Team Work

Sportsmanship

Positive Character Traits through competition

Responsibilities to the youth in our programs


Provide league personnel the tools to accomplish our goals

Manager/Coach Training for youth sports

Coaches Resource Center

Coaches Registry

New BOD required position: Coaching Coordinator


Financial Responsibility

Fundraising Is Vital to League Success

Donations – Promote your Non-Profit Status

Sponsorships from local BusinessesTeam Sponsors / Park Signage / Promotion Days

Registration FeesNo Child should ever be turned away

Fundraiser ProjectsPlayer Members may only be involved in ONE


Child Protection

Be ever vigilant in protecting our players from abuse

National Center for Missing/Exploited Children

The physical or emotional injury of a child by a person of responsibility.

Big Brothers/Big Sisters of America

Exploitation of a child by older individual or adult for the personal gratification of the abusive individual.


Child Protection

The minimum steps we take

Volunteer Applications / Background Checks

LEXISNEXIS Background check system

125 FREE checks ($1 each over 125)

Sex Offender Registries AND Criminal Records

Record of searches/results maintained on league account


Child Protection

The minimum steps we take

Educate your league

Follow Safety Procedures (Buddy System)

Don’t be afraid to speak out


SAFETY AWARENESS

ASAP started in 1994

Injuries claims have decreased over 50%

League submits PLAN of ACTION for increasing Safety Awareness

Submit ASAP plans to LLB by April 1 for 20% insurance credit

MORE AWARENESS = SAFER LEAGUE ENVIRONMENT


PARENT ORIENTATION

Make the parents be involved in a better environment

Recruit Parents to be involved volunteers

Keep the parents informed(Policies/By-Laws/Local Rules/Procedures/ASAP)

Implement a Parent Orientation ProgramTeach good behavior and

the consequences of bad behavior


Our Communities

The local league and regular season provide the highest visibility of LLB to all communities.

Community should know our purpose.

BOD should be a shining example of a volunteer organization

Show the community that you care about the character development of the children more than the wins / losses.


Our Communities

Implement programs and projects that enhance the league’s standing as a good member of your community

THEME DAYS:

Cancer Awareness

Community Involvement

What can the league do to make the community better?


CHALLENGER DIVISION

gdaa state leadership conference january 8-9, 2010 fiduciary & fiscal responsibilities jeremy...

Documents

little league international

number of teams

va ll international

local league community

league use

league members

league president

additional insured fee