Governance & Financial Policies

1. Conflict of Interest Policy

Protects the club when it considers a transaction that might benefit a director, officer, or their family, and keeps it inside IRS expectations for 501(c)(3) organizations.

Who is covered

All directors, officers, and key volunteers ("Interested Persons").

What counts as a conflict

A conflict exists when an Interested Person has a direct or indirect financial interest in a transaction the board is considering — for example, a vendor owned by a board member or relative, a paid role, or a purchase from a family business.

Procedure

1. Disclose the conflict and all material facts to the board before any vote.
2. The Interested Person leaves the room during discussion and the vote, and does not vote on the matter.
3. The board asks whether a more advantageous transaction is reasonably available; if not, a majority of disinterested directors decides whether the transaction is fair and in the club's best interest.
4. The minutes record the disclosure, who was recused, and the basis for the decision.

Annual disclosure

Each director, officer, and key volunteer signs a disclosure statement annually affirming they have read this policy and listing any known conflicts.

Violations

If the board believes a member failed to disclose a conflict, it tells them and gives them a chance to explain. A deliberate failure leads to appropriate disciplinary action.

2. Child Safety / Athlete Protection Policy

Jr Pacers is committed to a safe environment for every child. This policy governs all coaches, board members, and adult volunteers in contact with athletes.

Background checks

Every coach, board member, and regular adult volunteer must pass a criminal background check before contact with athletes, renewed at least every 3 years. Records are kept confidentially by the Registrar/Secretary. No one coaches or supervises without a current, cleared check on file.

Two-deep leadership / no one-on-one

No adult is ever alone, one-on-one and out of sight, with a child who is not their own. At least two screened adults are present at practices and events.

Training

Coaches complete a concussion-awareness course (per Ohio's Lindsay's Law / ODH) and an athlete-safety / abuse-prevention training (SafeSport-equivalent) before each season.

Mandatory reporting

Any adult who suspects abuse or neglect must immediately (a) ensure the child's safety, (b) report to law enforcement / Ohio child-protective services as required by Ohio mandatory-reporter law, and (c) notify the designated Athlete Safety Officer (a named board member). The club does not investigate suspected abuse internally — it reports.

Communication boundaries

Adult-to-athlete communication stays on team channels (TeamLinkt) and group settings. No private one-on-one electronic contact with a minor without a parent included.

Code of conduct

All coaches, athletes, and parents sign the Code of Conduct each season. Violations go to the Conduct Committee.

3. Document Retention & Destruction Policy

Ensures the club keeps the records it is required to keep and disposes of the rest responsibly.

Retention schedule (minimums)

Electronic records are retained on the same schedule (org Microsoft 365 / NAS). Destruction is suspended for any records relevant to pending or anticipated litigation, audit, or investigation.

4. Whistleblower Policy

Protects anyone who raises a good-faith concern from retaliation.

No director, officer, volunteer, or member of Jr Pacers may retaliate against anyone who, in good faith, reports a suspected violation of law, financial impropriety, or this club's policies. Reports go to the Board President or, if the concern involves the President, to the Treasurer or any other officer. The board investigates promptly and confidentially. (The IRS Form 990 asks whether the club has this policy.)

5. Cash Disbursement Policy

Make every dollar the club spends traceable to a payee, a purpose, and a receipt — no matter how it is paid (check, debit card, cash, or peer-to-peer app).

1. Default to traceable methods. Routine spending is paid by club debit card or check so the bank record carries the payee. Cash is the exception, not the routine.
2. Cash for game-day officials. The club may keep a small game-day cash float to pay referees and officials, who are commonly paid in cash. Each cash payment is logged on a game-day pay sheet — date, game, official name, amount, and the signature of the board member or coach who paid it — and turned in to the Treasurer.
3. Receipts required. Any cash spent on the club's behalf needs an itemized receipt turned in to the Treasurer within 14 days. No receipt, no reimbursement, and the spender is personally responsible for the amount.
4. Reimbursements (including P2P apps). Coaches and board members who front their own money are reimbursed only against an itemized receipt and a one-line description of the club purpose. Reimbursements paid through PayPal, Venmo, or Zelle follow the same receipt rule, and the Treasurer records the recipient and purpose in the books even though the bank statement will not.
5. Petty-cash cap. No single cash disbursement over $200 without prior approval of the Treasurer or President.
6. Service payments and taxes. If any individual (a paid coach, trainer, or contractor, not a volunteer) is paid $600 or more in a calendar year for services, the Treasurer collects a W-9 and issues a 1099-NEC — regardless of payment method, P2P apps included. Game officials paid through a league/assignor are typically reported by that body, not the club; the Treasurer confirms which applies.

6. Operating Reserve Policy

Keep enough cash on hand to cover the club's real off-season and early-season bills so the program never has to scramble or borrow before registration money arrives.

Why the club needs this

Football is a seasonal cash business. Money comes in when registration opens, but real bills land before the season and between seasons: helmet reconditioning and recertification, replacement helmets and shoulder pads, jersey and uniform buys, insurance renewal, and league/sanction fees. These hit when the account is at its lowest. A reserve target turns "we hope there's enough" into a number the board manages on purpose.

Policy

1. Reserve target. The club maintains a minimum operating reserve equal to its known off-season and pre-season obligations for the upcoming year, with a floor of three months of average operating expenses. The board packet computes this from the ledger so it stays current.
2. What the reserve is for. Equipment reconditioning and safety recertification, replacement helmets/pads, the next season's uniform and jersey order, insurance renewal, and league fees due before registration revenue lands.
3. Funding the reserve. Any year-end operating surplus is applied to the reserve first, until the target is met. The board reviews the reserve balance when it adopts the annual budget.
4. Using the reserve. Drawing the reserve below target requires a board vote and a written plan to rebuild it within the same season.
5. Reporting. The Treasurer reports the reserve balance against target at each board meeting where finances are reviewed.

7. Fiscal Year & Annual Budget Adoption Policy

Give the club an approved operating budget before each season starts, on a predictable calendar, so registration pricing and spending are decided against a board-adopted plan instead of after the fact.

1. Fiscal year. The club's fiscal year is the calendar year (January 1 – December 31), matching the basis on which its Form 990-EZ is filed and its bank statements run. (If the board prefers a season/program year it may switch, but the IRS filing and the books must move together.)
2. Budget calendar. The Treasurer presents a draft operating budget for the coming year no later than the board meeting before registration opens (in practice, late fall / early winter). The board reviews, amends, and votes to adopt the budget before registration pricing is set. The adopted budget is recorded in the minutes and becomes the spending plan for the year.
3. Budget vs. actual. The Treasurer reports actual results against the adopted budget at each finance review, so material variances are caught during the season, not at year-end.
4. Amendments. Material changes to the adopted budget during the year require a board vote.

8. Internal Financial Controls Policy

Protect the club's money and its volunteers by separating duties, requiring a second set of eyes on larger spending, and reconciling the bank every month.

Why this matters for an all-volunteer board

Controls are not about distrust. They protect the people handling money: a clean separation of duties and a documented reconciliation mean no single volunteer can be blamed if a number is questioned, and the board can stand behind its 990 and its grant applications.

Policy

1. Separation of duties. The person who can spend money is not the only person who reviews the books. The Treasurer (Bobby Smith) keeps the books and reconciles the account; the President (Kevin Jenks; TJ Skillen effective Jan 2027) has signing authority; the Registrar (Chris Otten) handles registration intake. No one person controls a transaction end to end.
2. Bank signatories. The board keeps an up-to-date list of authorized signers on file with the bank, reviewed whenever an officer changes. Removing departed officers from bank authority is part of every officer transition.
3. Dual approval over a threshold. Any single expenditure over $1,000 requires a second authorization (two officers, or board approval) before it is paid.
4. Monthly reconciliation. The Treasurer reconciles the bank statement every month and confirms the ending balance ties to the books. A second board member (not the Treasurer) reviews and initials the reconciliation at least quarterly.
5. Bank-record standard going forward. The club's official financial record is the reconciled bank ledger (every statement tied to the penny, the standard the board packet now uses). Spending the bank cannot identify (cash, P2P, checks without a payee log) is documented by the supporting pay sheets and receipts required under the Cash Disbursement Policy, so the record is complete end to end.
6. Annual review. The board reviews these controls once a year when it adopts the budget, and updates the signatory list, thresholds, and reconciliation reviewers as needed.

9. Code of Conduct

One standard of behavior for everyone in the Jr Pacers family — board members, coaches, athletes, and parents. It runs alongside the Child Protection Policy and follows the principles of the U.S. Center for SafeSport.

Sportsmanship & respect

We treat teammates, opponents, officials, coaches, and families with respect at every practice, game, and event. We win with grace, lose with grace, and remember these are kids playing a game. Coaches and parents model the behavior we want the athletes to learn.

Zero tolerance for harassment, abuse, and discrimination

Harassment, bullying, hazing, physical or emotional abuse, and discrimination on the basis of race, color, national origin, sex, gender, religion, disability, or any protected class have no place in this club. In line with U.S. Center for SafeSport principles, this covers physical, sexual, and emotional misconduct, and any misconduct involving a minor is reported under the Child Protection Policy, not handled quietly.

Social-media conduct

What you post reflects on the club and its kids. Do not post anything harassing, threatening, or demeaning toward athletes, families, officials, or opponents. Adult-to-athlete communication stays on team channels and group settings — no private one-on-one messaging with a minor. Do not post photos of other people's children without permission.

Alcohol & drugs

Alcohol and drugs are prohibited at all club activities — practices, games, and events. No one supervises, coaches, or represents the club while under the influence.

Sideline behavior

Sidelines are for encouragement, not officiating. We do not argue with officials, coach from the stands, berate players, or use profanity within earshot of the kids. Coaches keep their own conduct in check first, because the sideline follows their lead.

Consequences

Violations of this code go to the Conduct Committee, which may issue a warning, a suspension from club activities, or removal from the program, depending on the severity. Conduct that endangers a child is reported to authorities and the Athlete Safety Officer immediately, under the Child Protection Policy.

Everyone signs

Every board member, coach, athlete (with a parent's signature for minors), and parent signs this Code of Conduct annually, before participating each season.

10. Gift & Sponsorship Acceptance Policy

How the club accepts monetary and in-kind sponsorships and donations, recognizes sponsors, and handles gifts that involve a board member.

What the club accepts

Jr Pacers gratefully accepts monetary sponsorships and donations, and in-kind gifts of goods or services (equipment, printing, field or event support, professional services, and the like) that further the club's mission of youth football and cheer. Monetary gifts are deposited and recorded like any other revenue; in-kind gifts are recorded at fair value with a description of what was given.

Sponsor recognition is acknowledgment, not advertising

Sponsor recognition tiers — name and logo on banners, jerseys, the website, or event materials — are acknowledgments of a gift, not paid advertising. The club does not sell ad space or promise a marketing outcome in exchange for a gift. Keeping recognition as acknowledgment protects the club's tax-exempt standing and keeps sponsorships from becoming taxable advertising income.

The club may decline a gift

The club may decline any gift or sponsorship that conflicts with its mission, its values, or the safety and reputation of its athletes — for example, a sponsor whose product or message is inappropriate for a youth program. Declining a gift is the board's call and does not require a reason.

Related-party gifts (this is the important one)

Any gift, sponsorship, or in-kind arrangement that involves a board member or a board member's business is a related-party transaction and is handled under the Conflict of Interest Policy. That means: the board member discloses the arrangement and all material facts; they recuse themselves from the discussion and the vote; a board of disinterested directors approves it, confirming the terms and any fair value are reasonable and in the club's best interest; and the whole thing is recorded in the minutes. This is exactly how the club handles the in-kind digital sponsorship from Aspire Digital — the website build and ongoing digital support — where a board member has an interest.

Board-member gifts are acknowledged like any sponsor

Once a related-party gift is properly disclosed, recused, approved, and minuted, the board member's gift or business is acknowledged the same way as any other sponsor — name and logo recognition at the appropriate tier. Disclosure and recognition are not in tension; the point is that the arrangement is transparent and approved by disinterested directors, not that it stays hidden.