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Central Gwinnett High School Band Boosters, Inc.
Financial Policy
General Information
The CGHS Band Boosters, Inc. exists to support the band directors of Central Gwinnett High School in achieving excellence for all facets of the band program. This program includes the CGHS Marching Band, Concert Bands and Color Guard. Funds provided by Gwinnett County Public Schools are limited and not adequate to support the full program and related costs. Each student participating in the Marching Band, Concert Band or Color Guard is required to pay annual membership dues which are based on the organization’s estimated annual expenses. It is the goal of this organization to equally offset annual expenses without regard to profit and in accordance with federal tax laws governing this 501 (c) (3) non-profit organization. More often than not, income generated through the collection of membership dues are insufficient to meet financial obligations and must supplement by net income received through student fundraising activities. The number and frequency of fundraising events are determined by cash flow requirements and uncollected membership dues.
Annual expenses consist of the organization’s costs relating to student activities scheduled throughout the year combined with annual fixed expenses adjusted for economic conditions. As a result, membership dues will vary from year to year and are further subject to the student’s participation with the organization and/or group. For instance, Marching Band membership dues may differ from that of Concert Bands, etc. Payment due dates and schedules will be posted on the CGHS Marching Band website upon approval of the Band Booster Board.
Other Costs
It may be necessary for participants in the band program to bear an individual expense for enrichment activities in addition to those necessary to fund the CGHS Band Booster Club budget. Costs include, but are not limited to, audition fees, clinic fees and expenses associated with trips (see band trip cost). New students entering the program may encounter additional costs that may include required band shoes, gloves, seasonal t-shirts, etc.
Band Trip Costs
Occasionally, the band program schedule includes an OPTIONAL trip for performance competitions which will require one or more overnight stays . Costs associated with these optional trips are the responsibility of the student (member) as they are not included in the annual membership dues. The total cost per student is determined by the total projected expenses divided among all participating members. Funds collected and expenses incurred as a result of an OPTIONAL trip cannot be combined with or supplemented by this organization’s general fund and has no affect on the organization’s annual budget. The budgeting and planning of such trips are managed by the Band Booster Club’s Executive Board in conjunction with the Directors and school administration. Trip fees are estimated in advance and are provided to students, parents and/or guardian and may not be all inclusive.
Fund-Raising - General
Additional funds above and beyond membership dues are required to meet the organizations financial obligations. Annual fundraising events include the sponsorship drive, concession stands, annual fruit sales, honey baked ham sales, etc. Additional fundraising events will be offered as needed or requested in an effort to generate income for outstanding membership dues or to increase funds held in the student's BASA for future expenses. All parents and students are expected to participate in order to minimize the burden on each participant and to keep membership dues at a minimum. Fundraising event expenses are paid through income generated by the event with net profits benefiting both the organization’s general fund and the student’s individual account. The ratio of income applied to the participating student’s account versus income applied to the general fund is determined in advance of that individual fundraising event. Depending on cash flow requirements, fundraising events may be hosted with all net income issued to the organization’s general fund. Student and parent participation is required.
Band Activity Student Accounts (BASA)
Each student is assigned a BASA in which monies can be deposited continually with no restriction on minimums or maximums. All monies raised on behalf of the association become the property of the CGHS Band Boosters Club, a percentage of the profit earned from such fundraisers may be retained in an individual account earmarked for the benefit of the student and will be available for his or her use in connection with CGHS Band Booster Club approved activities. Direct contributions can be made to the student account. If direct contributions are made, this money becomes the property of CGHS Band Booster Club and is non-refundable. This money may be used to pay student fees (band camp included), trips, clinics, etc. This account will be retained for the student’s benefit throughout the time he/she is enrolled in the band program which consists of Marching Band, Concert Band and Color Guard. Upon leaving the program, any remaining funds within the student account (BASA) until graduation or used for one of the following:
(A) Transferred to a sibling’s account that is currently enrolled or a sibling that has made a commitment to be enrolled in subsequent years.
(B) Request that the remaining balance be directed to another qualifying music program or directed to another high school’s music program in which the student has been enrolled. A bill or invoice is required from the qualifying music program with checks issued to the program on behalf of the student.
(C) Funds may be directed to student’s chosen college band program once enrolled within that program. A bill or invoice is required from the qualifying music program with checks issued to the program on behalf of the student.
(D) Funds may be used to purchase qualifying music, instruments and/or supplies required by the CGHS band program. A bill or invoice is required with checks issued to the supplying organization on behalf of the student.
(E) A request may be granted to transfer remaining funds into the band program’s scholarship fund.
The CGHS Band Booster Club reserves the right to distribute scholarship funds to one or more deserving students based on recommendations provided by directors and the school administration. In order to deplete remaining funds for the above all membership dues must be current. Monies held in the student’s BASA will be applied to any membership due balance first with the remaining balance available for the qualifying events stated above. BASA funds are immediately applied to membership dues on or after the due date of said dues and done so without notice to the student, parent or guardian. If one of these options are not chosen, and upon graduating or school transfer, any remaining funds will be automatically transferred to the general fund of the CGHS Band Booster Club and utilized for previously approved budgeted items. No refunds may be made to a student regardless of the source of funds. This policy is in accordance with the CGHS Band Booster Club’s 501 (c) (3) non-profit status, per IRS regulations.
Payments from Students and their Families
It is the CGHS Band Booster’s intent that no student be denied participation in the band program because of an inability to pay program fees. A family who is unable to make the payments may contact the Director, Treasurer or President in an effort to establish an acceptable plan for payment. All information provided by the student, parent and/or guardian is strictly confidential. CGHS Band Boosters will make every effort to work with the member and to arrange for participation in additional fund-raising activities in order to generate payments. It is expected that students and their families will participate in fundraisers to the best of their ability.
In order for the band directors to prepare adequately for each year’s show, a letter of intent is required from all returning students, incoming 9th graders and qualifying middle school students. This letter signifies the student’s commitment to the Marching Band, Concert Band and/or Color Guard. The completed and signed letter of intent must be accompanied by membership dues outlined within the intent form. Specific payment due dates will be posted on the CGHS Band website in advance of those dates.
Note: Membership Dues must be paid according to the schedule outline or arrangements must be made with the Director, Treasurer or President prior to their attendance at band camp. Band Camp is a requirement for all Marching Band / Color Guard students.
Uniforms
The care of uniforms is the responsibility of students and parents however annual membership dues include one or more cleanings throughout the season. Students, parents and/or guardians are monetarily responsible any damaged or lost items. Monies from the student’s BASA will be applied without notice to damages or for the replacement of lost items. It is the goal of this organization to recover only the replacement or repair costs.
Sponsors
Students and parents may solicit sponsorships from local businesses, civic organizations, churches, or individuals at any time during the year. A portion of the sponsorship will be credited to the student’s account.
Returned Check Charges
A $25 NSF (non-sufficient funds) charge will be assessed on all returned checks.
Refunds
Because plans are made well in advance of payments, it may be difficult to make last minute refunds or cancellations. Refunds for any band activity will be made on a case-by-case basis. Requests must be made in writing to the CGHS Band director, Band Booster Treasurer or President.
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