GDAA State Leadership Conference January 8-9, 2010

1. GDAA State Leadership ConferenceJanuary 8-9, 2010 Fiduciary & Fiscal Responsibilities Jeremy Haley - District Administrator GA 7 Chuck Branson – ADA GA7

2. Organizational Structure of Little League LL International Region Southern Region (GA, FL, AL, TN, SC, NC, WV, VA) District “GA Districts 1-10” Local League “Hometown Little League”

3. Fiduciary & Fiscal Responsibilities I. Little League International II. Georgia Secretary of State III. IRS / GA Dept of Revenue IV. Local League & Community

4. Responsibilities to:LL INTERNATIONAL Adopt Constitution ONLY the General Membership can adopt/modify the league’s Constitution. Establishes your local organizational framework. Copy of existing Constitution on file with Region Headquarters. Any revisions/changes must be submitted. Must make available to all League Members in good standing.

5. Responsibilities to:LL INTERNATIONAL Elect Board of Directors General Membership elects all directors. Membership sets the total number of directors. Officers are elected to specific positions by the BoD. Once elected, BoD by 2/3 vote can suspend/remove director(s).

6. Responsibilities to:LL INTERNATIONAL Establish Boundaries Must maintain current league boundary map on file with LLB Signed and dated by League President and District Administrator.

7. Responsibilities to:LL INTERNATIONAL Submit Charter Application

8. Responsibilities to:LL INTERNATIONAL Charter Application: Enrollment • Enter current season teams, if different from previous year in the current season teams column • Calculate charter fee by multiplying number of teams by rate and place in charter fee column • The same steps are followed when chartering both baseball and softball 6 7 18.00 126.00 25.00 175.00 3 18.00 48.00 54.00 144.00 3 18.00 54.00 144.00 48.00 2 18.00 48.00 36.00 96.00 • Calculate accident insurance fee by multiplying number of teams by insurance rate and place in the insurance fee column 10 14 18.00 252.00 350.00 25.00 12 14 18.00 252.00 350.00 25.00 6 18.00 25.00 108.00 150.00 882.00 1409.00

9. Responsibilities to:LL INTERNATIONAL Charter Application:Additional Insureds • Additional Insured’s for property owner who need to be added to the league General Liability policy ( Item H) For league use of the property. • Enter the total number of additional insured in the designated section. • Multiply number of additional insured by $20.20 and enter the figure in block E. • Write the name of the additional insured to the right of this section The additional Insured Fee includes a 1% charge for Federal Terrorism Act 20.20 1

10. Responsibilities to:LL INTERNATIONAL Charter Application: Crime/General Liability Fees 2 teams or less - $101.00 3-7 teams – 202.00 8-14 teams- $404.00 Above 14 teams - $30.30 per team Plus $135 for Director’s and Officer’s Insurance 882.00 180.00 1409.00 2346.90 612.00 1080.00 20.20 • The Crime Insurance fee is pre printed in section F • The General Liability Fee is based on the number of teams last year • Note there will be a charge for section F (Crime) and G (Liability) unless they are crossed out • Note Items B,D (Accident) and G (Liability) insurances are mandatory unless proof of local coverage is submitted

11. Responsibilities to:LL INTERNATIONAL Charter Application: Agreement John Doe 11/15/05 Jack Barry 11/15/05 • Carefully read the Volunteer Screening Agreement and the League Chartering Agreement • The Charter Application requires the signature of the President and the Vice President, Treasure or Secretary’s signature • The application will not be processed if both signatures are not present. • Be sure to read the disclosure statements on the back of the application

12. Responsibilities to:LL INTERNATIONAL Charter/Accident Insurance Change Application

13. ALL rosters to International Headquarters in Williamsport by June 9, 2009 Recommended method of use: Little League Data Center Player who is injured must be on roster at Headquarters to be covered by Little League insurance Rosters may be computer-generated and hard copy forwarded Responsibilities to:LL INTERNATIONAL Submit Team Rosters

14. Responsibilities to:LL INTERNATIONAL Background Checks • Charter Application was agreement to perform checks • Tournament Enrollment has verification that checks were done • All personnel (volunteer or paid) who have repetitive contact with players • Must obtain LLB VOLUNTEER APPLICATION • Minimum: must check NATIONAL SEX OFFENDER REGISTRY • Full criminal background check is advisable • “Crimes against minors” or “presence on SOR” many NOT participate • Other crimes at discretion of Board (must have policy) • CHOICEPOINT provides 125 free checks to each league • Additional checks only $1.00

15. Responsibilities to:GA Secretary of State INCORPORATION OF THE LOCAL LEAGUE • Advantages of incorporation • Permanency and stability • Non-profit status of League • Holding title to property / assets • Liability protection

16. Responsibilities to:GA Secretary of State How to determine corporation status http://sos.georgia.gov

17. Responsibilities to:GA Secretary of State How to file for incorporation (1) Contact LLB HQ for info/instruction package (2) Have attorney draft articles of incorporation and submit to GA SOS (3) Once approved, apply for Federal TIN

18. Responsibilities to:GA Secretary of State Responsibilities to Secretary of State • Annual renewal: Application/Fee due by April 1 • Lose corporate standing without renewal • Check SOS web site for current status • If lapsed, can be reinstated with payment of past due fees

19. Internal Revenue Service Georgia Department of Revenue You must file annual tax returns

20. Responsibilities to:IRS / GA DOR Tax Exempt Status of League LLB is an IRC Sec 501(c)(3) organization Local League must apply for status NOT AUTOMATIC • Two Methods to achieve tax-exempt status: • Obtain through IRS (tedious) • Apply to LLB for group exemption (preferred)

21. Responsibilities to: IRS / GA DOR Tax Exempt Status of League Applying for LLB group exemption status • Requirements: • LLB chartered • Adopt same fiscal year (10/1 – 9/30) • Submit annual financial statements to LLB • League must supply TIN issued by IRS

22. Responsibilities to:IRS / GA DOR Benefits of Tax Exempt Status Exempt from Federal and State income tax Contributions to LL may be deductible by contributors Company sponsors use as advertising expense TAX EXEMPTION CAUTIONS Not an exemption from SALES TAXES Required Fees are not donations Youth Sports Associations are separate organizations

23. Responsibilities to:IRS / GA DOR Internal Revenue Service Three Types of Tax Returns 990-N /“Post Card Return” Must file electronically Annual gross receipts less than $25,000.00 990 EZ / “Short Form” 2009 Gross receipts UP TO $500,000 2010 Gross receipts UP TO $250,000 990 / “Long Form” 2009 Gross receipts OVER $500,000 2010 Gross receipts OVER $250,000

24. Responsibilities to:IRS / GA DOR Internal Revenue Service DUE DATES 15th day of 5th month following end of fiscal year LLB fiscal year end September 30th Due Date = February 15th You may file for 3 month extensions Form 8868

25. Responsibilities to:IRS / GA DOR Internal Revenue Service 1099s Rule League must issue 1099s for payments to individuals (not employees) exceeding $600/year ASK YOURSELF: Do you pay umpires? Do you pay concession stand workers? Do you pay any individuals to perform a service for your league?

26. Responsibilities to:IRS / GA DOR Internal Revenue Service 1099s Preparation: Your CPA who prepares your tax returns 1099s based on CALENDAR year NOT FISCAL year Give to “hired personnel” by January 31st Copies with Form 1096 to IRS by February 28th

27. Responsibilities to:IRS / GA DOR Georgia Dept of Revenue Sales Tax Non-Profits exempt from income tax NOT sales tax Concession Stand Revenue is subject to Georgia Sales Tax • Two ways to handle concession stand sales tax: • Purchase goods tax free / report all gross sales and pay tax • Purchase goods and pay tax / report only profit and pay tax

28. Responsibilities to:IRS / GA DOR Georgia Dept of Revenue Sales Tax Process for handling Sales Tax Obtain tax number: Form CRF-002 / quarterly returns Submit sales tax forms quarterly / due on 20th day of month following quarter end On time payments = 3% discount

29. Responsibilities to:LOCAL LEAGUE/COMMUNITY Provide the best program possible to the entire community.

30. Responsibilities to:LOCAL LEAGUE/COMMUNITY Responsibilities to the youth in our programs Organized program available to all youth of the community Provide Fields to practice and play upon Furnish safe equipment Provide uniforms Teach: Fundamentals of baseball/softball Team Work Sportsmanship Positive Character Traits through competition

31. Responsibilities to:LOCAL LEAGUE/COMMUNITY Responsibilities to the youth in our programs Provide league personnel the tools to accomplish our goals Manager/Coach Training for youth sports Coaches Resource Center Coaches Registry New BOD required position: Coaching Coordinator

32. Responsibilities to:LOCAL LEAGUE/COMMUNITY Financial Responsibility Fundraising Is Vital to League Success Donations – Promote your Non-Profit Status Sponsorships from local Businesses Team Sponsors / Park Signage / Promotion Days Registration Fees No Child should ever be turned away Fundraiser Projects Player Members may only be involved in ONE

33. Responsibilities to:LOCAL LEAGUE/COMMUNITY Child Protection Be ever vigilant in protecting our players from abuse National Center for Missing/Exploited Children The physical or emotional injury of a child by a person of responsibility. Big Brothers/Big Sisters of America Exploitation of a child by older individual or adult for the personal gratification of the abusive individual.

34. Responsibilities to:LOCAL LEAGUE/COMMUNITY Child Protection The minimum steps we take Volunteer Applications / Background Checks LEXISNEXIS Background check system 125 FREE checks ($1 each over 125) Sex Offender Registries AND Criminal Records Record of searches/results maintained on league account

35. Responsibilities to:LOCAL LEAGUE/COMMUNITY Child Protection The minimum steps we take Educate your league Follow Safety Procedures (Buddy System) Don’t be afraid to speak out

36. Responsibilities to:LOCAL LEAGUE/COMMUNITY SAFETY AWARENESS ASAP started in 1994 Injuries claims have decreased over 50% League submits PLAN of ACTION for increasing Safety Awareness Submit ASAP plans to LLB by April 1 for 20% insurance credit MORE AWARENESS = SAFER LEAGUE ENVIRONMENT

37. Responsibilities to:LOCAL LEAGUE/COMMUNITY PARENT ORIENTATION Make the parents be involved in a better environment Recruit Parents to be involved volunteers Keep the parents informed (Policies/By-Laws/Local Rules/Procedures/ASAP) Implement a Parent Orientation Program Teach good behavior and the consequences of bad behavior

38. Responsibilities to:LOCAL LEAGUE/COMMUNITY Our Communities The local league and regular season provide the highest visibility of LLB to all communities. Community should know our purpose. BOD should be a shining example of a volunteer organization Show the community that you care about the character development of the children more than the wins / losses.

39. Responsibilities to:LOCAL LEAGUE/COMMUNITY Our Communities Implement programs and projects that enhance the league’s standing as a good member of your community THEME DAYS: Cancer Awareness Community Involvement What can the league do to make the community better?

40. Responsibilities to:LOCAL LEAGUE/COMMUNITY CHALLENGER DIVISION