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Rancho San Joaquin District

Treasurer Workshop

April 2023

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Paul Strasma

District Commissioner

rsjcommissioner@gmail.com

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Who Pays for Scouting?

  • Annual registration fee
  • Scout shop sales
  • Annual program fee
  • Product sales
  • Camp activity fees
  • Friends of Scouting
  • Annual member dues
  • Activity fees
  • Money earning projects

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Sources

  • Supply cost of goods
  • Program curricula
  • IT and procurement �services for councils
  • National camp operations
  • Camp operations
  • Facility development
  • Staff & administrative
  • Insurance & services
  • Annual recharter fees
  • Equipment & insurance
  • Program costs

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Uses

National Council BSA

501(c)(3)

Local Council

501(c)(3)

Scout Units

Chartered Org

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Why can’t units fundraise?

National Charter and Bylaws

Article XI Section 1 Clause 2

Adult and youth members �shall not be permitted to serve as solicitors of money in support of personal or unit participation in local, national, or international events.

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But yes, units may accept gifts when they are freely given!

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Only BSA councils may �solicit charitable donations

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https://www.scouting.org/wp-content/uploads/2021/09/�Charter_Bylaws_May2021.pdf

The Unknown Scout

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Money Earning Projects

Project

Unit

Council

Cost

Fall Popcorn

35%

35%

30%

Spring Camp Cards

50%

50%

Minimal

Unit Projects

100%

n/a

?

https://filestore.scouting.org/filestore/pdf/34427.pdf

One of the goals of Scouting is to teach a Scout to become �self-reliant and to earn their own way.

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A proper money-earning project provides leaders the opportunity to show Scouts how they, through their individual and combined efforts, can earn all the money it takes to operate their pack, troop, team, or crew for the entire year.

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What projects work well for your units?

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Banking Registration

  • Bank checking account
    • EIN tax ID registration with IRS
    • Tax status same as charter org
    • Fees / interest
  • Separation of duties
    • Statements to committee chair
    • Treasurer issues payments �(recommend two signatures on checks)
    • Reports to committee / charter org
  • Electronic payments
    • IRS 1099-K for receipt of payments�for Goods and Services

https://www.scouting.org/wp-content/uploads/2022/04/�Fiscal_Policies_and_Procedures_for_BSA_Units_20220404.pdf

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Journey to Excellence �Criteria #1: Planning & Budget

Chartering Organizations “own” each unit and its assets. Units should report financial health to chartering organizations at least annually.

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Typical Unit Budget Considerations

  • What unit dues will be charged?
  • What will these dues cover?
    • Youth / Adult Registration & Council Fees (set at national meeting)
    • Uniform, Handbooks, Advancement, Awards
    • Meetings, Activities
    • Equipment, Transportation, Insurance
    • Camperships, Trainings
  • Track scout accounts to cover activities?
  • Unit vs. individual goals for �money earning projects?

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Pricing Events

How do you build the price of a day trip, weekend camp or summer camping?

  • Travel costs – mileage reimbursement? �Gas reimbursement for drivers?
  • Meal costs – full unit or by den/patrol?
  • Registered volunteers without scouts –cover their costs or payment required?
  • Equipment rental
  • Patches & awards
  • Unexpected expenses / reserves

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Accounting Tools & Processes

What tools do you use for:

  • Receiving funds
  • Tracking bank balances
  • Managing Scout accounts
  • Sign-ups / attendance
  • Reporting to committee / charter org
  • Dispersing cash / reimbursements

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How frequently do you collect�funds from families?

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