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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
Responsibilities to: LL INTERNATIONAL
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
Responsibilities to: LL INTERNATIONAL
Must maintain current league boundary map on file with LLB
Signed and dated by League President and District Administrator.
Submit Charter Application
Responsibilities to: LL INTERNATIONAL
• 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
Responsibilities to: LL INTERNATIONAL
• 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
Responsibilities to: LL INTERNATIONAL
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
Responsibilities to: LL INTERNATIONAL
Charter Application: Agreement
Responsibilities to: LL INTERNATIONAL
Charter/Accident Insurance Change Application
Responsibilities to: LL INTERNATIONAL
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
Responsibilities to: LL INTERNATIONAL
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
Responsibilities to: GA Secretary of State
How to determine corporation status
http://sos.georgia.gov
Responsibilities to: GA Secretary of State
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: GA Secretary of State
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)
Responsibilities to: IRS / GA DOR
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
Responsibilities to: IRS / GA DOR
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
Responsibilities to: IRS / GA DOR
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
Responsibilities to: IRS / GA DOR
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
Responsibilities to: IRS / GA DOR
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?
Responsibilities to: IRS / GA DOR
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
Responsibilities to: IRS / GA DOR
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
Responsibilities to: IRS / GA DOR
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.
Responsibilities to: LOCAL LEAGUE/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
Responsibilities to: LOCAL LEAGUE/COMMUNITY
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
Responsibilities to: LOCAL LEAGUE/COMMUNITY
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
Responsibilities to: LOCAL LEAGUE/COMMUNITY
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.
Responsibilities to: LOCAL LEAGUE/COMMUNITY
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
Responsibilities to: LOCAL LEAGUE/COMMUNITY
Child Protection
The minimum steps we take
Educate your league
Follow Safety Procedures (Buddy System)
Don’t be afraid to speak out
Responsibilities to: LOCAL LEAGUE/COMMUNITY
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
Responsibilities to: LOCAL LEAGUE/COMMUNITY
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
Responsibilities to: LOCAL LEAGUE/COMMUNITY
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.
Responsibilities to: LOCAL LEAGUE/COMMUNITY
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?
Responsibilities to: LOCAL LEAGUE/COMMUNITY
CHALLENGER DIVISION