Booster Club Financial Reporting Guidelines

South Effingham High School

Booster Club Financial Reporting – Guidelines

See Article 7 of Booster By-Laws.


Each booster group should provide:

1.     Prior to Season:

a.      Budget – w/ three Categories: 1) Program Expenditures, 2) Capital Expenditures, 3) Fundraising Expenditures*

b.     List of Fundraisers with brief description of each

c.      Capital Project plans (if applicable) - All must get prior approval.


2.     Post-Season

a.       Financial Report – use the following form: Booster Financial Report From

b.     Fundraiser Profit/Loss Statements


3.     End-of-Year

a.      Financial Report (final) –w/ same three Categories (not necessary if unchanged from Post-Season Report)

b.     Fundraiser Profit/Loss Statements (final) – not necessary if unchanged from Post-season Report

c.      A statement from a Booster Officer stating that End-of-Year reports were unchanged since Post-Season would suffice



*  Program Expenditures – uniforms, most sports equipment, and other items that last only a few seasons; travel expenses, hotel rooms, etc.


Capital Expenditures – long term assets such as field houses, field improvements, bleachers, film towers, etc.


Fundraising Expenditures – expenses incurred for the purpose of raising funds. (For example, in a Coke Truckload sale, the cost to a booster group might be $2000 for Coke product and the profit might be $800. The ‘Fundraising Expenditure’ in this case would be $2000, because it is the cost incurred to raise the funds.)