State Board. Chapter 9. Table of Contents for Chapter 9

Transcription

1 State Board Chapter 9 Table of Contents for Chapter 9 Declaring Candidacy for State Office Board Members Board Member Expenses TEEA Board Members Expense Reimbursement Form Duties and Responsibilities of the TEEA President Duties and Responsibilities of the TEEA President-Elect Duties and Responsibilities of the TEEA First Vice President for Leadership Duties and Responsibilities of the TEEA Second Vice President for Programs State Annual Report Duties and Responsibilities of the TEEA Secretary Duties and Responsibilities of the TEEA Treasurer Duties and Responsibilities of the Treasurer-Elect Documentation of TEEA s Tax-Exempt Status with the IRS Board Budget and Finance TEEA Budget TEEA Budget Narrative State Sales Tax Exemption Texas Sales and Use Tax Exemption Certification Form Annual Review of TEEA State Funds TEEA Board Member Health Contact Information TEEA Manual

2 Declaring Candidacy for State Office To become a candidate for a state office, a member must: 1. Determine their eligibility for office according to the TEEA Bylaws. 2. Determine their qualifications for the position they wish to run for. 3. Announce their decision to run for the office to their club. 4. Obtain the endorsement of their club, county, and district TEEA associations. The club and county shall send a letter stating the candidate s qualifications to the District Director prior to the District Spring Conference in the year when the election will be held. This letter must be signed by the President and Secretary of the Club and the Chair and Secretary of the County Association. The candidate obtains the endorsement of their district through a majority vote of the delegates attending their District Spring Conference. Upon receiving the endorsement of the district, the candidate will proceed with the campaign ethics as outlined. Campaign ethics: 1. Present your credentials in the form of a letter/fliers distributed through the County Association Chairs. Letters may have a picture of the candidate. 2. Campaign material may not be distributed during any session. 3. Campaign material (pictures, posters, billboards, banners, etc.) may not be displayed in the conference hall. 4. Campaign speeches will not be allowed at District Conferences except by candidates for the office of District Director. 5. A candidate will be allowed 3 minutes at the State Conference to state their position and credentials. 6. Elections will be held at the State Conference in accordance with the TEEA Bylaws and election procedure. 9/13 State Board 9-2

3 Board Members The TEEA State Board includes the Executive Committee, which is the TEEA President, TEEA President- Elect, TEEA First Vice President for Leadership, TEEA Second Vice President for Programs, TEEA Secretary, TEEA Treasurer and Treasurer-Elect. The TEEA Executive Committee, the 12 District Directors, the four Education Committee Chairs, the Alumnae Chair, and The TEEA Messenger Editor are voting members of the TEEA Board. The Parliamentarian, 990 Consultant and the Extension Advisor are non-voting members of the TEEA State Board. It is the role of the TEEA State Board to set the direction for the organization based on its mission and vision. The Executive Committee meets prior to each TEEA State Board meeting to discuss agenda and items to be presented to the TEEA Board for action. The Executive Committee sets a positive direction for the organization to move forward the mission and vision of the organization. Motions are submitted from the Executive Committee to the TEEA State Board on action items. Expenses for Board meetings and the TEEA State Conference are reimbursed to all Board members. This reimbursement must be related to transportation to and from meetings, meals, lodging, and any general expense related to the meeting may also be covered. Travel: 40.5 cents per mile or airfare, whichever is lowest Rooms: Usually paid by a master account for the Board Board members must turn in a TEEA Board Member Expense Reimbursement form for expenses to date at the first general session of the Fall, Spring, and Pre-conference TEEA Board meetings. Any receipts must be signed and attached to the form and given to members of the Expenditures Committee. Reimbursement expenses are reviewed by the Expenditures Committee to be sure the expenses are accurate and relevant. Checks for these expenses will be disbursed at the current TEEA Board or Conference meeting. Any adjustments or additions must be mailed to the TEEA Treasurer within 10 days. Please cash all checks within 10 days of receipt. Executive Committee The President and Treasurer have a yearly allotment set aside for expenses (see chart below). An additional budget allocation is included for Other Board Expenses to cover any applicable and approved expenses for the remaining Executive Committee and Board members. Board members expenses start at the post-conference board meeting. Executive committee members should submit signed bills and receipts when requesting reimbursement funds. The funds can be requested monthly, quarterly, or yearly by using the TEEA Board Members Expense Reimbursement form (page 9-5). Job Title Maximum Allotment TEEA President $ TEEA Treasurer Other Board Member Expenses Total $2, /17 State Board 9-3

4 Board Member Expenses 1. The TEEA Messenger Editor s expenses for Board participation are reimbursed. 2. The Alumnae Chair s expenses are reimbursed for the Fall and Spring Board Meeting and the State Conference. 3. The Parliamentarian s expenses are paid per the contract. 4. Education Committee Chairs State Conference allocation: a budget of $500 is planned for each Education workshop. This is for: speakers, printing educational packets for active counties, and the number of educational materials needed for participants in each workshop ( copies for Wednesday afternoon workshops; copies for morning General Session workshop), equipment, or other miscellaneous expenses for the workshops. Education Chairs coordinate with advisor on developing, reviewing and printing educational materials. The Texas A&M AgriLife Copy Services, coordinated by the AgriLife Advisor, will print packets, evaluations, handouts and bill printing expenses to TEEA, Inc. at the time of delivery. The TEEA State Treasurer will pay that bill directly. For expenses other than printing, committee Chairs should submit receipts and invoices to the TEEA Treasurer within 30 days after the State Conference for reimbursement and/or payment. 5. Ad Hoc Committees Occasionally, Board members serve on committees that expend funds. Upon Board approval of a project, bills are to be sent to and paid by the TEEA Treasurer. The Chairman s approved expenses for the assignment are reimbursed. 6. Debit Card TEEA has a debit card to be used for official TEEA business only. It is to be used to cover such expenses as advance reservations at hotels for Board meetings, state conference expenses, airline tickets, etc. The TEEA Treasurer will immediately record all debit card purchases. The TEEA President and TEEA Treasurer will sign the debit card application and are the only ones authorized to use the debit card. 10/17 State Board 9-4

5 TEEA Board Members Expense Reimbursement This is an example. Use carbon form provided by the TEEA Treasurer. Date Purpose Name Position Address Mileage: (1) ENDING Odometer Reading... (2) BEGINNING Odometer Reading... (3) Total Mileage (1) (2) = miles... Expense = Total Mileage (3) x.405/mile... Air Fare... Hotels and Tips... Printing and Copying... Postage... Materials... Telephone Total... Approved Expenditures Committee/ TEEA President TEEA Treasurer Date Paid Check # Note: Receipts must accompany all reimbursement requests. All checks must be cashed within 90 days of the date of the check being issued. If damaged, the check must be returned to the TEEA Treasurer before the replacement check can be issued. Lost checks cannot be replaced until sufficient time has passed to presume the lost check has not been cashed by another person. 9/16 State Board 9-5

6 Duties and Responsibilities of the TEEA President 1. The role of the TEEA President is to provide leadership for the organization in carrying out its vision and mission to achieve the organization s goals. 2. The TEEA President will select sites for Board meetings and make the necessary arrangements for the four Board meetings held each year: Fall and Spring Board Meetings and a Pre-Conference and Post-Conference Board Meeting at the time of the Annual Conference. An Executive Committee Meeting is held prior to the Fall, Spring, and Pre-Conference general Board Meeting. 3. The TEEA President will assign Board members to committees and special positions (such as Name Tag chair, CVU chair, and TEEA Sales chair) and will give the purpose and duties of each committee or special assignment; arrange for any special training for the Board; make reservations and room assignments, meal arrangements and special meal arrangements; provide the TEEA Board Member Health Contact Information form (page 9-27); and any other assignments required for a meeting. 4. The TEEA President will appoint the following to serve on the Board of Directors during her term of office: 990 Consultant, Parliamentarian and Alumnae Chair (or co-chairs). 5. The TEEA President will plan the Fall and Spring Board Meetings to be held at the Texas 4-H Center Leadership Lodge in Brownwood. The Extension Advisor may be consulted on these meetings. 6. The TEEA President will invite Extension personnel to attend the first Fall Board Meeting of her term for general training with the Board. She also invites future potential convention site representatives to present bids to the Board for future conferences 7. The TEEA President will plan an Officer s Training Meeting and a Conference Planning Meeting in the upcoming conference city after taking office on October 1 to familiarize the Executive Committee with the meeting spaces and hotel sites. 8. The Pre-Conference Board Meeting is held to finalize plans for the Annual Conference. The Post- Conference Board Meeting is held to evaluate the conference and welcome new members to the Board. This meeting is also to review the duties and responsibilities of all Board members. 9. The TEEA President will prepare agendas for both the Executive Committee Meeting and the General Board Meeting. 10. The TEEA President will coordinate the scheduling of adequate time for the TEEA First Vice President for Leadership to meet and work with the District Directors. 11. The TEEA President will coordinate the scheduling of adequate time for the TEEA Second Vice President for Programs to meet and work with the Education Committee Chairs. 12. Have the following printed annually: TEEA Bylaws and Standing Rules booklet (2 per active county); revised pages in TEEA Manual and stationary/envelopes for Board. 13. Correspond with the TEEA Board and State Extension Advisor as necessary. 14. Write legislators and state/national officials as necessary. 15. Write a news article for each issue of The TEEA Messenger. 16. The TEEA President will sign Board Members Expense Reimbursement Forms (over $500) and bank cards for all accounts. All checks over $ require both the TEEA President s and Treasurer s signatures. Sign Certificates of Deposit (CDs), award certificates, contracts, and minutes of meetings of the organization. Work with the TEEA Treasurer to get all bills paid promptly. 17. Check with the TEEA Treasurer to be sure the proper IRS form (Form 990) is filed by the accountant by May 15. TEEA s 501(c)(3) status depends on meeting IRS requirements annually. 18. In case a Board member is not fulfilling her duties and responsibilities, the TEEA President will appoint a member of the Executive Committee to work with her in completing her duties. If she still is unable or unwilling to perform her duties, the TEEA President will inform her that she is no longer a member of the Board and will appoint a replacement for the position. A Board Member who is dismissed from the Board will not be able to serve on the State Board again. If a Board member is unable to fulfill her duties for personal or other hardship reasons, she may send a letter of resignation with explanations to the TEEA President. The TEEA President may recommend to the Executive committee that her resignation be accepted. In such cases, she may be elected at a later date to again serve on the Board. 10/17 State Board 9-6

7 19. The TEEA President can fill any vacancies on the Board by appointment, with the exception of TEEA President-Elect. 20. The TEEA President sends a letter of congratulations and the TEEA Scholarship Personal Information Form (page 12-10) to scholarship winners immediately after the District Directors give her the names of the 4-H winners and the judging is completed for Adult Career Scholarships. This form instructs scholarship winners to complete the form and send a copy to the TEEA Treasurer and to the TEEA President by July 15. The letter of congratulations informs winners that they should send to the TEEA President, in a timely manner, copies of their mid-term and end-of-term grade reports for the two semesters they receive the scholarship. 21. At the Pre-Conference Board Meeting, present an annual written report, including responsibilities, activities, etc. in which you have participated as TEEA President. 22. Promote TEEA week the second full week of October. 23. Maintain TEEA permanent files during your term including: Certificate of Registration as a 501(c)(3) educational organization, EIN from the IRS, Memorandum of Agreement with Extension, Board medical files, Articles of Incorporation and name change history, Professional Liability Inc. documentation, tax information, and bank information. Duties before Annual Conference 1. Consult with the General Arrangements Chair (who is the TEEA Second Vice President for Programs) in regard to making arrangements for rooms for the general sessions, workshops, and audio/visual and special equipment needed by speakers. 2. Contact speakers and entertainers well in advance. 3. Make arrangements for meal functions, or assign a Meal Function Coordinator to arrange for special meals at meetings and the conference and to sign contracts when prices and other details are agreed on. (The caterer should be contacted well in advance.) Assure that there is adequate space to conduct registration, early bird workshops, the country store, Cultural Arts Exhibit, the Alumnae auction and sales area, Messenger subscriptions, information and first aid area, and TEEA sales. 4. Meet with the Host Region District Directors well in advance to plan and discuss their duties. The TEEA President will invite them to make a presentation to the Executive Committee and the Board in regard to their progress in all their assignments at the Winter and Spring Board Meetings. The TEEA President may meet with them at other times if needed. 5. Prepare speaker introductions and honorarium or gift for speakers, certificates for the Texas Treasure award, and plaques or other remembrance that will be presented at the conference to the outgoing Board Members. Prepare the Big Checks representing the statewide TEEA Education and Honor Roll of Counties contributions for the year. 6. As soon as possible, get information together for the conference program. Work with TEEA Advisor to have the program printed with AgriLife Copy Services. 7. Make name signs for Board Members for the risers/stage at the annual conference. Be sure all signs and stands are in good shape and ready to use. 8. Prepare a detailed conference agenda prior to the conference, and send it to the conference Parliamentarian for approval of parliamentary procedure and assistance with wording on motions, etc. Also make sure each Board member on the conference program (giving reports, etc.) knows how to word motions, etc. by having them meet with the Parliamentarian at the Pre-Conference Board Meeting. 9. Set a meeting time for the Credentials Committee and the Election Committee, including the Parliamentarian, during the Pre-Conference Board Meeting so that everyone is familiar with their responsibilities. This is a responsible position; check and double check everything. 9/16 State Board 9-7

8 Duties and Responsibilities of the TEEA President-Elect 1. The TEEA President-Elect will utilize her one-year term to become thoroughly familiar with the objectives of TEEA, in preparation for the office of TEEA President. 2. Serve as the TEEA Manual Chair. Review the Manual, and update with new procedures in accordance with any Bylaws changes. 3. Responsible for collecting state sign-in forms and ribbon forms, and packaging ribbons for distribution at the State Conference. 3. Contact hotels, civic centers, and visitors bureaus for the two conferences that will be held during your two-year term as TEEA President. 4. Sign contracts when prices and other details are agreed on. 5. Present an annual written report on activities you participate in where you represent the TEEA Board. 7. Write a news article for each issue of The TEEA Messenger. 8. Additional assignments from the TEEA President. 9/12 State Board 9-8

9 Duties and Responsibilities of the TEEA First Vice President for Leadership 1. The role of the TEEA First Vice President for Leadership is to provide leadership training and support to District Directors and for the State Conference. 2. Study material from the previous TEEA First Vice President for Leadership s files. 3. Write District Directors within 30 days following the State Conference, and welcome them to the Board. 4. Become TEEA President for the unexpired term of the presidency in case the TEEA President is unable to continue for any reason. 5. Serve as Bylaws Committee Chair. 6. Instruct Board members on how to make travel arrangements to meetings, etc. 7. Serve as advisor to the District Directors. With the help of the TEEA Treasurer, prepare an agenda; provide handout material, and conduct a District Directors Training at each general Board meeting. 8. Forward all materials and information from a Board meeting to District Directors who are unable to attend. 9. Work individually with a District Director, if needed. 10. Send letters to District Directors throughout the year to remind them of deadlines and to request information for the TEEA President, if needed. Offer encouragement and ideas for the District Fall Training, District Spring Conference, and State Conference. 11. Coordinate the purchase of a gift of appreciation from Board contributions for the TEEA President at the end of the TEEA President s term. 12. Introduce the District Directors at the State Conference when they give their annual reports. 13. Serve as Chair of the Leadership Committee. 14. Plan any leadership lessons or activities for Board meetings and State Conference, working with the TEEA President to fit the time schedule. 15. Present a written report at each TEEA Board meeting, evaluating past leadership events and information on plans for the future. 16. Send letters of thanks and congratulations promptly. Answer all correspondence in a timely manner. 17. Share a copy of the responsibilities of the TEEA First Vice President for Leadership with the newly elected TEEA First Vice President for Leadership. Plan to spend some time with the new officer to share information and answer questions. 18. Transfer files to your successor at the Post-Conference Board Meeting. 19. Present a written annual report at the Pre-Conference Board Meeting on any other activities where you have been a representative as a Board member. 20. Write a letter of appreciation to District Directors at the end of their term. 21. Write an article for each issue of The TEEA Messenger. 22. Secure someone to install the Board of Directors at the State Conference. 9/12 State Board 9-9

10 Duties and Responsibilities of the TEEA Second Vice President for Programs 1. The role of the TEEA Second Vice President for Programs is to serve as the leader on educational program outreach for TEEA during her term of office. Refer to Chapter 1, pages 1-12, 1-13, and 5-10, for coordination with the Texas A&M AgriLife Extension Service Advisor and Specialists on program support. 2. Study all materials in the TEEA Manual related to education programming and in the TEEA Second Vice President for Program s files that you received from your predecessor. Consult the Texas A&M AgriLife Advisor for program ideas that support Extension educational priorities related to TEEA s four core areas: health & safety; family life and family resources; natural resources & the environment; and membership & leadership. 3. Write a letter to the Education Committee Chairs within 30 days following their installation at the State Conference. With the help of the TEEA Secretary, you will conduct a meeting with these Chairs at each Board meeting. 4. Write letters to committee chairs as necessary. Get information from them in regard to their needs for equipment for workshops at the State Conference. 5. Serve as General Arrangements Chair for the annual State Conference. Secure names and phone numbers of key contact people at the civic center or hotel if in-house. You will work very closely with these people. Obtain a floor plan of the conference facility you will be using. Use the floor plan to allocate space for the Cultural Arts Exhibit, TEEA Sales, workshops, general sessions, registration, banquet, and other functions. Work with the TEEA President and committee chairs to allocate rooms of the appropriate size for each function, which will assist with time and space. Work with your contact to secure enough chairs for the configuration of the room setup you desire. Quickly get room assignments for each function to the TEEA President so she can include the information on the program and have the program printed. You may have to hire an outside decorator to skirt the tables on stage, the risers, the registration tables, Alumnae sales table, and the Messenger table, if not provided by the facility you are using. Arrange for the type of stage, risers, podiums, microphone, and other equipment needed for each room. 6. As advisor to the Education Committee Chairs, you will compile a state report from the education reports received from each District Director. Send one copy of the completed report to the TEEA President and the Extension Advisor. Keep one copy in the TEEA Second Vice President for Program s files. Send one copy to the appropriate Education Committee Chairs. The TEEA Second Vice President for Programs compiles all District Annual Reports into a State Annual Report (pages 9-11 and 9-12). She provides a copy of this report to each Board member and the Extension Advisor and gives an oral report at the Spring Board Meeting. 7. Send letters of thanks and congratulations when necessary, and promptly answer all correspondence. 8. Present a written annual report at the Pre-Conference Board Meeting, including responsibilities and activities in which you have participated as a State Board member. 9. Share an updated copy of the duties and responsibilities of the TEEA Second Vice President for Programs with the incoming officer. Plan to spend some time with the newly elected officer, and share information and answer questions. Send files to your successor within 30 days following her election. 10. Write a letter of appreciation to the committee chairs at the end of their term. 11. Write a news article for each issue of The TEEA Messenger. 10/15 State Board 9-10

11 HONOR ROLL OF COUNTIES: Volunteer Hours & Scholarships. Excludes Educational Programs PROGRAMS State Annual Report for Educational Programs, TEEA Volunteer Hours, and Scholarships The TEEA Second Vice President for Programs compiles all District Annual Reports into a State Annual Report. She provides a copy of this report to each Board member and gives an oral report at the Spring Board Meeting. Program Titles Number Presented by Club Member Number Presented by Guest Speaker Number of TEEA attendees Number of Non-TEEA attendees Total Number Reached Materials for Program (dollars) Program Planning (hours) Program Length (hours) Time Value (hours x $24.69 =) Total Donated Country Roads Parenting All Over Again Do Re Mi, Cha Cha Cha CRASE Other TOTAL Number of newspaper notices or articles about club meetings/programs: Scholarship Amount 4-H (Include scholarship name) Other (adult, etc.) $ $ Total $ Donations of time or money made by or in the name of the clubs/county/district to support other individuals or groups, including community and FCS projects. *The IRS allows ONLY $0.14 per mile for volunteer mileage. Activities/Projects/ Meetings Total $ Donated: Mileage ($0.14 per mile*), Materials, Cash Hours Value of Time (hours x $24.69 =) TEEA $ $ 4-H $ $ Community $ $ Coins for Friendship $ Dollars for Scholars $ Scholarships $ Total Donated: $ Total Donated Total Program Dollars $ + Total Honor Roll of Counties Dollars $ = Total Value Donated for Year $ 10/18 State Board 9-11

12 Annual Program Highlight Give program highlights from the counties above, describing special accomplishments. 9/14 State Board 9-12

13 Duties and Responsibilities of the TEEA Secretary 1. The role of the TEEA Secretary is to provide a record of the state organization s business. 2. Upon being installed in office, study materials in the files from the previous TEEA Secretary. 3. Record minutes of Board meetings and conference sessions (use a tape recorder if needed). Secure approval of minutes from members appointed by the TEEA President and have posted to TEEA website: general board meeting minutes Distribute the minutes to the Board of Directors within 60 days of the close of a meeting. Take responsibility at the end of the term of office for providing the minutes to the Extension TEEA Advisor on a CD for entering into the laser fiche archive at Texas A&M University. These minutes will be returned to the TEEA files at the State 4-H Center in Brownwood. Be responsible for making a CD of Board minutes for the files. 4. Assist the TEEA Second Vice President for Programs at each Board meeting in advising the Education Committee Chairs. 5. Read announcements as necessary at the State Conference. 6. Present a written annual report at the Pre-Conference Board Meeting, including responsibilities and activities in which you have participated as a State Board member. 7. Write a news article for each issue of The TEEA Messenger. 8. Bring the following to the Board meetings: A copy of minutes to be adopted A Board membership list for roll call Motion slips (Executive Committee, Board meetings, and Conference) Recorder and tapes (if needed) General secretarial supplies (pad, pencil, stapler, paper clips, sticky notes, etc.) 10/15 State Board 9-13

14 Duties and Responsibilities of the TEEA Treasurer 1. The role of the TEEA Treasurer is to manage and conduct the fiscal business of the organization in a sound and transparent manner. 2. The TEEA Treasurer will follow best practice financial management guidelines including: Record all income in a manner that can be tracked for reconciliation. Itemizing all check numbers on the bank deposit slip is one way to assure easy tracking. Record all expenditures in a manner that can be tracked for reconciliation. Itemizing associated check numbers is one way to assure easy tracking. Record all checks by number and date paid, and attach all receipts for each check written. Make copies, and record all deposits to the correct income category in the budget. Reconcile income and expenses with bank records monthly, with any discrepancies with the bank cleared immediately. Post all interest from savings and checking accounts and CDs separately for easy tracking. Use Quicken or other electronic accounting software for records management, with pertinent categories for tracking. The IRS rule is to keep records for a four-year period; however, for individual accountability, TEEA requires that records be kept for seven years. For additional information regarding retention of records, the IRS publication, Compliance Guidelines for 501(c)(3) Public Charities, provides clear guidance for financial records. This publication is located at: The TEEA Treasurer will complete IRS form 990 by May 15 and submit it to the IRS. TEEA s 501(c)(3) status (documentation on page 9-17) depends on meeting these IRS requirements at all levels of the organization annually. 3. The TEEA Treasurer will be bonded. (Check information in TEEA Treasurer s files.) 4. TEEA funds for CDs and savings will be deposited in the Texas Bank, Brownwood, Texas. Any funds must be deposited in a bank insured by FDIC. All monies received must be deposited in 10 days. Do not deposit more than the FDIC-insured limit in any one account or bank. 5. Select a local bank for the TEEA checking account, and order an appropriate number of checks based on the previous years usage. Send bank cards to the TEEA President and TEEA First Vice President for Leadership for signature on all checking and savings accounts and Certificates of Deposits. When appropriate, the TEEA President-elect will be included as a signatory on the accounts. 6. Two debit cards will be issued by the chosen bank in the TEEA Treasurer s and President s name. These cards will have a $3000 daily limit for purchases. 7. The TEEA Treasurer writes all checks for scholarships to institutions of higher learning - colleges, vocational or trade schools, etc. - based on the information received from each winner on the TEEA Scholarship Personal Information Form. The TEEA President or Alumnae Committee chair sends this form in a letter to each recipient, advising them to return the completed form to you by July 15. If the information is not received by July 30, contact the scholarship recipient. 8. For the TEEA State 4-H Scholarship, send a check for the amount of the scholarship to the recipient s chosen institution by August 1, and explain that one-half is for the fall semester and one-half is for the spring semester. For the Adult Career Scholarships awarded each year (2), send a check for the amount of the scholarship to the recipient s chosen institution by August 1. For the Alumnae Scholarship, send a check for the amount of the scholarship to the recipient s chosen institution by August 1. Note: Make three copies of the letters sent to colleges and schools for scholarships. Send one copy to the scholarship winner, one to the college or school, and keep one copy for your files. 10/17 State Board 9-14

15 9. A check will be written to the Texas 4-H Foundation for the amount in the current year s budget to support the 4-H Food & Clothing programs in the 12 districts. Funds will be provided by the Foundation to the person responsible for conducting these activities at the district level. A report on use of these funds will be completed by the 4-H Foundation and submitted to the TEEA Treasurer each spring. 10. The annual Coins for Friendship donations are used for the 4-H Center project/items determined by the Board of Directors from the 4-H wish list that is presented at the Fall Board Meeting. The TEEA Treasurer provides the check to the TEEA President to present to the 4-H representative at the State Conference. 11. The annual Dollars for Scholars donations are used to supplement the budget for the TEEA State 4-H Scholarship. 12. All workshop expenditures must be submitted to the TEEA Treasurer within 10 days after the conference on the Education Committee Chair Expenditures Form, with an itemized list of all expenditures and signed receipts. After this 10-day period, any unused funds will be returned to the TEEA Treasurer. 13. Attend all meetings called by the TEEA President, and be prepared to pay meeting expenses and bills when requested. 14. Distribute remittance slips and TEEA Board Expense Reimbursement Forms at the first Board meeting of the year. Give detailed instructions regarding how to fill out these forms. 15. The white and pink remittance copies from the Remittance to TEEA Treasurer Book that the TEEA Treasurer supplies to the District Directors will be turned in to the TEEA Treasurer with all money that is submitted. Each slip will be dated and initialed by the TEEA Treasurer, and the white slip is filed. The pink slip is returned to the Board member within 10 days after the money is deposited. 16. Fill out the Board Expense Reimbursement Form with the check number and date paid, and attach all signed receipts for each check written. 17. Keep files on all checks, Board Expense Reimbursements, bank statements, and remittance slips, and pass these items on to your successor. 18. Maintain a reasonable supply of remittance slips. The TEEA Board Member Expense Reimbursement Form is located on the TEEA website for easy accessibility. 19. Annually, the Financial Review Committee will review the organization s income and expense records, bank statements, and information pertaining to CDs and real property, using the Annual Review of TEEA State Funds form (page 9-27). After this review, take the financial records and computer reports to an accountant for review and preparation of the IRS Form 990. IRS Form 990 is due May 15 (the 15 th day of the 5th month after the close of the fiscal year). 20. The TEEA Treasurer serves on the Finance Committee and as an ex-officio member of the Financial Review Committee. She makes a financial report to the Executive Committee and the entire Board at each Board meeting and the State Conference. 21. Have working copies of the previous year s budget at the Spring Board Meeting so the Finance Committee can prepare a proposed budget for Board member approval at this time and for delegate approval at the State Conference. 22. Upon completion of the term of office, the TEEA Treasurer will have paid all expenses of the State Conference and any expenses due through the end of September and close out the books. The outgoing TEEA Treasurer will prepare the financial report for the Winter Board Meeting and also provide a copy of the electronic data entries (on a flash drive or computer disk) and copies of the bank statements for the Financial Review Committee s use at the Winter Board Meeting. The new TEEA Treasurer will sign the signature cards at the bank for all accounts and the debit card account, with an effective date of October 1, which is the date she takes office. The outgoing TEEA Treasurer will turn over her data, including any program disks and flash drive components, debit card, checks, and bank statements to the new TEEA Treasurer by the October Executive Planning Committee meeting. 10/17 State Board 9-15

16 23. Transfer start-up funds to the new TEEA Treasurer prior to the beginning of her term of office so a checking account can be established and checks can be written. Close out books and all other bank accounts, and transfer to the new TEEA Treasurer by December 1. Prepare a year-end financial report for the first Board meeting following the State Conference. 24. Keep an annual record of all monies received from the District Directors, listed by district and county. Designate as dues, Coins for Friendship, etc. 25. Keep a record of all TEEA Sales items that are given out to be sold. 26. Provide the necessary change to the TEEA Sales Chair for the State Conference. 27. Serve as General Registration Chair for the state meeting, and keep a tally of the delegates, members, visitors, and Extension agents attending from each district. Order the appropriate number of ribbons designating positions of responsibility for the State Conference. 28. Serve as assistant to the TEEA First Vice President for Leadership in conducting the District Directors training meetings. 29. Write a news article for each issue of The TEEA Messenger. 30. Determine the districts to receive the District Membership Awards at the State Conference. The district with the largest membership increase and the district with the largest percentage membership increase will each receive a certificate at the State Conference. Present these awards at the State Conference. 31. Determine the counties to receive the County Membership Awards at the State Conference. The county with the largest membership increase will receive a $100 award. The county with the largest percentage membership increase will receive a $100 award. Present these awards at the State Conference. 32. Take the following to each Board meeting: 26 copies of financial reports Budget, checks, Board Expense Reimbursement Forms, remittance slips, stamps, etc. Office supplies (pens, envelopes, paper clips, stapler, etc.) In addition, bring: Fall Board Meeting: 26 copies of the year-end financial report Fall Board Meeting: IRS Form 990 prepared by accountant State Conference: 300 copies of the financial report (or the number needed based on conference registration) Duties and Responsibilities of the Treasurer-Elect 1. Assist Treasurer with State Conference Registration. 2. Assist Treasurer with preparation of Financial Report. 3. Assist with any other Treasurer duties as needed by the Treasurer. 10/17 State Board 9-16

17 Documentation of TEEA s Tax-Exempt Status with the IRS 9/12 State Board 9-17

18 Board Budget and Finance Texas Extension Education Association (TEEA, Inc.) is an incorporated entity, registered in the State of Texas with the IRS as a 501(c)(3) educational organization. The official name of the organization should be used by Districts, counties, and clubs following their district, county, and club names: i.e. District 5 TEEA; Smith EEA Association; and Wildcat EEA. The 501(c)(3) designation is important to protect through the use of Best Management Financial Practices. The Budget The budget is revised each year indicating the needs of the activities of and for the organization as a whole. Before October 1, a new budget is reviewed and ratified at the annual State Conference. Sources of income include: member dues, annual State Conference registration fees, contributions (Coins for Friendship, Dollars for Scholars, and other contributions), memorials, Alumnae silent auction, and the Winter Board Meeting auction (from State Board members). This money covers the expenses of our scholarships (currently at $14,000), education and training of members and leaders (including materials provided at the State Conference) as well as administrative expenses. Dues are collected October 1 of each year in the clubs. The clubs turn in their dues to the County Association Chair. The County Association Chair remits the dues to the District Director. The District Director then forwards all collected dues to the TEEA Treasurer. The Budget Narrative is a list of all items on the budget and how the money is used. Contributions made to the organization should fit into the categories listed in the budget. Some of these categories include: the Alumni Association, Coins for Friendship, Dollars for Scholars, memorials, and the 4-H Foundation fund. Finance Committee The Finance Committee is appointed by the TEEA President. The TEEA Treasurer is also included as an ex-officio member of the committee. The Finance Committee reviews the previous year s budget and suggests changes and deletions. A detailed description of the role and responsibilities is found in Chapter 11. Expenditures Sub-Committee The Expenditures Sub-Committee is composed of two (2) members of the Finance Committee selected by the TEEA President to evaluate Board members requests for reimbursement before passing these forms to the TEEA Treasurer. A detailed description of the role and responsibilities is found in Chapter 11. Financial Review Committee The Financial Review Committee is composed of two Executive committee members and two Board members appointed by the TEEA President. This committee reviews the records of the organization s financial transactions for accuracy and Best Practices Financial Management. Use the Annual Review of TEEA State Funds form (page 9-27). A detailed description of the role and responsibilities is found in Chapter /18 State Board 9-18

19 10/18 State Board 9-19

20 TEEA Budget Narrative October 1, 2018 September 30, 2019 INCOME State Membership Dues $15.00 X 2333 members Anticipated income from membership dues Coins for Friendship (4-H Center) Contributions received from TEEA members for projects at the 4-H Center Dollars for Scholars 4-H Scholarship Fund contributions received from TEEA members Name Badge Sales Income from the sale of TEEA name badges TEEA Sales Income from the sale of TEEA pins and other items State Conference Funds for State Conference based on registration fees and meal tickets Interest on Accounts Interest earned on accounts Alumnae Silent Auction Funds and donations from auction held at State Conference State Board Silent Auction Funds and donations from Board Members auction at Fall Board Meeting Transfer from Savings Funds transferred to increase 4-H Scholarships EXPENSES 4-H Support Consumer Sciences Contest Funds to support the Consumer Sciences Contest at 4-H Round-up 4-H Food and Clothing Program Funds given to each district to assist the 4-H programs at the district level (currently $300 per district) 4-H Scholarships Funds for the 12 4-H scholarships $1,500) given by TEEA Coins for Friendship TEEA members donations given to the 4-H Center for selected projects State Conference State Conference Planning Funds to cover expenses of Executive Committee for site review and planning meeting State Conference This includes expenses for Pre-conference and Post-conference Board meetings and expenses incurred at the State Conference. 10/18 State Board 9-20

21 Scholarships Adult Career Scholarships Funds for two (2) scholarships for TEEA members Alumnae Scholarships The number of scholarships and the amount are dependent on funds available each year Education & Training Education Committees $500 each for 4 Education Committee Programs presented at State Conference Fall Board Meeting Expenses for travel, meals, lodging, and printing for Board meetings (includes expenses for Extension advisor) Spring Board Meeting Same as the Fall Board Meeting The Messenger Funds to print and mail The Messenger to all members (includes editor s expenses) Legal & Administrative Conciliation/Tax Preparation Fee for annual reconciliation and tax preparation Treasurer s Operational Support Funds to cover operational expenses District Directors and Officers Liability Insurance Liability coverage for directors and officers Parliamentarian Expenses for parliamentarian the State Conference and Fall & Spring Board Meetings (if attended) Office Supplies, Postage and Printing Funds to purchase office supplies, postage, and printing Treasurer s/messenger Editor s Bonds Cost for these two positions to be bonded President s Discretionary Fund State President s discretionary account to offset unanticipated expenses Printing Funds to pay for printing TEEA manual, Bylaws, and other organizational printing Other Board Expenses $125 each for 1 st Vice President for Leadership, 2 nd Vice President for Programs, Secretary, and President-Elect State Board Equipment Funds from Board s Silent Auction used to purchase equipment needed by the State Board to do TEEA business, to replace broken or outdated equipment as needed. 10/18 State Board 9-21

22 State Sales Tax Exemption The Texas Extension Education Association, Inc. met the requirements for exemption as a 501(c)(3) organization effective February 21, Therefore, the organization may issue an exemption certificate in lieu of the Limited Sales, Excise, and Use Tax on taxable items purchased, which relates to the purpose of TEEA - education and training. The item cannot be used for the personal benefit of the individual. This certificate does not require a number to be valid and may be reproduced in any quantity. Do not put your EIN on this certificate or use it for sales tax exemption purposes. With this exemption, TEEA does not have to pay state or local sales tax for merchandise purchases used for educational purposes. In the case of WalMart, Hobby Lobby, Staples, Lowes, and other retail outlets, an internal number may be issued locally, specifically for the organization - this will not be your EIN. See the store manager if there are questions about this internal number. If you go to any of these stores frequently, you can take the sales tax exemption form and register it with the office. The exemptions authorized by the State of Texas are applicable to items subject to the Limited Sales, Excise, and Use Tax Act only. The exemption does not apply to hotels, motor vehicles, motor fuel, airlines, or other items, which are taxed under other provisions of the State Statutes. Instructions for Filling out the Form When filling out the Texas Sales and Use Tax Exemption Certification form (copy of the form is on following page), be sure to use Education and Training as the reason under the section Purchaser claims this exemption for the following reason. Purchase is exempt. The use of terms like office supplies, craft supplies, or other specific items could result in sales tax being applied to the purchase. TEEA is an educational organization and gets to use this exemption for education and training purposes. 9/10 State Board 9-22

23 11/08 State Board 9-23

24 Semi-Annual Review of TEEA State Funds The questions below may be used by the TEEA Treasurer to help assure that financial assets of TEEA, Inc. are appropriately documented. 1. List all Checking, Saving, and CD account names (numbers) and locations: Are the account names proper? (It cannot say: State in beginning of title.) Yes No If no, how should the account name be changed? 2. List Employer Identification Number (EIN): Is this a legitimate EIN? Yes No If no, what should be done to acquire an EIN? 3. Whose signatures are on each account above? Are these current and acceptable signatures? Yes No If no, what should be changed? 4. Is there an annual budget for the checking account? Yes No If no, what should be done to prepare a budget? 5. Is there a current bank statement for each account? Yes No 6. Is there a list of tangible property owned by TEEA? Yes No 7. Are there Bylaws or standing rules and investment policies for TEEA? Yes No If no, what should be done to prepare these? 8. In case of dissolution, has the State distributed its assets to a 501(c)(3) organization? Yes Yes (This is a requirement of the State TEEA Bylaws) Not applicable at this time Financial Review Committee Chair Signature TEEA Treasurer Signature TEEA President Signature 10/18 State Board 9-24

25 TEEA Board Member Health Contact Information Please complete the entire form, sign, and give to the TEEA President for her files to handle any emergency while at a Board Meeting or Conference. Name: Male Female DOB Address: City, TX, Zip Home Phone: Cell: Business Phone: Spouse: Work Phone: Cell: In case of emergency, notify: Name: Phone: Name: Phone: Name of Physician Phone: List any known food allergies: Do you prefer a handicapped accessible room? Yes No As a best practice, it is your responsibility to maintain a listing of all medications you are currently taking, with the dosage, on your person. It is important to list any medication allergies, date of last tetanus shot, or other medical conditions about which you would want a medical provider informed in the case of an emergency. Additionally, be sure you are carrying your medical/hospital insurance cards. Authorization for treatment: In the event that I become incapacitated, I hereby give permission to have emergency first aid administered by any qualified person in case of illness and/or injury and to be transported by the most expedient means of conveyance to the nearest available physician, hospital or clinic and to there receive such treatment as is medically prescribed by the physician(s). In case of extreme illness and/or injury, I do further agree that the Texas A&M AgriLife Extension Service and Texas 4-H Youth Development Foundation, their employees or agents, individually or collectively, shall not be held responsible or liable for personal injury or loss resulting on the premises of the Texas 4-H Center. Signature: Date: 2/13 State Board 9-25