Any individual, including a District employee,who
is hired by the Booster Club must be paid directly by the
Booster Club and not through the District. There are many
technical and legal issues that arise if they are paid by
the District. These issues include overtime pay; use of weighted
average hourly rates; payment of TRS, taxes, and other benefits;
and the advancing of district funds that is prohibited by
In some situations, Booster Clubs that hold events at district
facilities may be charged for staff that must be on hand for
the event or to clean up after an event. The pay appropriately
is done through the District through the facilities use charges.
These employees are doing work for the District and not the
Remember that federal law requires that a Booster Club paying
$600 or more to an individual during any calendar year must
account for this income through the issuance of a 1099 form.
This includes an individual who is paid $600 or more for “cultural
arts events.” The Booster Club will need to get social
security numbers from all workers. This can be done by having
them complete a W-9 form. It is best to have the W-9 completed
before paying the worker.
Also remember that the Booster Club is responsible for its
volunteers and employees during Booster Club events or activities,
including injury or theft. District employees cannot be hired
by the Booster Club or parent organization to have control
or signature authority over the parent organization’s
funds, including petty cash or miscellaneous discretionary
funds. District employees must not serve as the Treasurer,
fundraising chairperson, nor serve in any capacity over the
organization’s financial affairs, including an authorized
signer on the bank account.