At Lakeway Christian Schools (LCS), we deeply value the dedication of our parents in supporting our programs and sports through booster clubs. These groups play an essential role in enriching our students’ experiences. However, as a private Christian school system operating under a 501(c)(3) nonprofit status, we must approach booster clubs differently than public schools.

Public School Booster Clubs vs. Private School Booster Clubs:

• In Tennessee, public school booster clubs are regulated under the School Support Organization Financial Accountability Act (Tenn. Code Ann. § 49-2-601). This law provides a framework for public school support organizations, making it relatively simple for such groups to form without needing to incorporate as independent nonprofits. Instead, public school booster clubs can operate under the oversight of their school district, with specific requirements for financial reporting and fundraising policies.
• Unlike public schools, private schools like Lakeway Christian Schools are not subject to this law. If we allowed our booster clubs to operate as independent organizations, they would be required to incorporate as separate 501(c)(3) entities with their own boards, tax filings, and compliance requirements. We have chosen not to take this approach because it would add unnecessary complexity and reduce our ability to oversee and align booster club activities with our school’s mission.

Lakeway Christian Schools Booster Club Policy:

To avoid the need for incorporation and maintain alignment with our school’s operations, booster clubs at Lakeway Christian Schools must follow these policies:

Booster Club Definition:

A booster club is a group of supportive parents working collaboratively under the direction of a program or sport’s budget owner (e.g., a coach, director, or department head). These groups assist with fundraising, volunteering, and supporting the program’s financial needs, functioning as an extension of the school’s administration.

Financial Oversight and Banking:

• Centralized Accounts: All funds raised by booster clubs must be deposited into accounts managed by Lakeway Christian Schools. Booster clubs are not permitted to open or manage separate bank accounts.
• Purchasing and Spending: All purchases must be processed through the school’s established workflows, ensuring transparency and compliance with nonprofit regulations.
• Fundraising Approval: Fundraising activities must be pre-approved by the school administration to ensure alignment with our mission and values.

Volunteer Leadership:

• Booster clubs may elect volunteer leaders (e.g., president, treasurer) to help organize activities, but these groups do not operate as independent organizations with boards or bylaws.
• Leadership decisions and planning must align with the directives of the program’s budget owner and the school’s policies.

Collaboration with Budget Owners:

• The program or sport’s budget owner retains full responsibility for managing the program’s financial resources, delegating specific tasks to the booster club as needed.
• Booster clubs are expected to work collaboratively with the budget owner to prioritize needs and support the program’s goals.

Transparency and Accountability:

• All financial activities, including fundraising, expenditures, and donations, must be documented and reported to the school administration.
• The school’s finance department will provide periodic financial reports to ensure transparency and compliance.

Best Practices for Booster Clubs:

• Inclusivity: Welcome participation from all parents to foster a sense of community and shared purpose.
• Collaboration: Maintain open communication with the program’s budget owner and administration.
• Stewardship: Ensure funds are used responsibly and in alignment with program priorities.
• Transparency: Maintain clear records of all activities and expenditures.

Conclusion:

By adhering to these policies, booster clubs at Lakeway Christian Schools can continue to play an integral role in supporting our students and programs without the need for separate incorporation or tax filings. This approach allows us to simplify operations, maintain compliance with nonprofit regulations, and ensure all activities align with our mission.