How the book works
Record each deposit and payment with its category and fund. The monthly report follows district booster handbooks: beginning balance, receipts and payments by category for the month and year to date, ending balance, fund balances, the bank reconciliation and signature lines. Page two lists each deposit and payment by date and check number.
An empty book prints a blank report to fill in by hand. The year summary adds up the fiscal year and its gross receipts.
Example: a band booster club opens the month with $10,087.25. Concessions at three home games bring in $2,142.75, program ads $750 and a memorial gift for scholarships $500. It pays $2,013.60 for stand stock, a contest entry, the bus and a bank fee, and the board moves $250 into the scholarship fund. The month ends at $11,466.40: $2,250 in the scholarship fund, $1,400 in the spring trip fund and $7,816.40 for general use. The bank shows $12,291.40 with the $825 bus check not cleared, so bank and book agree. Open this example
Gross receipts and the IRS
Per the IRS, gross receipts are everything received from all sources, before costs. For an organization at least three years old, "normally $50,000 or less" means the average of the three tax years ending with the current one. The 990-EZ limits are gross receipts under $200,000 and total assets under $500,000. Checked on irs.gov in October 2026. This is not tax advice; ask your school district or a tax adviser which form, if any, your club files.
Questions booster treasurers ask
What goes in a booster club treasurer's report?
The district handbooks we followed ask for the period covered, the beginning balance, receipts by category, payments by category, the ending balance and an itemized list of deposits and checks. Burbank also wants year to date figures, and Barbers Hill wants the bank reconciliation at each meeting. The printed report has all of these plus fund balances and signature lines.
How do I keep restricted funds separate?
Add a fund under Restricted funds for each pot of money raised for one purpose, such as the scholarship fund or a team's trip. Record each receipt and payment against its fund. The report shows every fund's balance, and the general fund is what the board can spend on anything.
How do I reconcile the book to the bank statement?
Type the statement's ending balance, add deposits the bank has not shown yet and take off checks that have not cleared. The result should equal the book's balance at the end of the month. If it does not, look for a missing entry or a typo.
Which IRS form does a booster club file?
The IRS says Form 990-N is for gross receipts normally $50,000 or less, and Form 990-EZ for gross receipts under $200,000 with total assets under $500,000. Larger organizations file Form 990. The year summary shows the year's gross receipts. Ask a tax professional what your club must file.
When does our fiscal year start?
Your bylaws say. Many school booster clubs use July 1 to June 30, the school year that the Alpine, Solanco and Burbank handbooks use, so the page starts with July. Change it under Your club and the year to date figures follow.
Where is the book saved?
In this browser on this device, after every change. Nothing is uploaded and there is no share link. Download a handover file each month as a backup, and give it to the next treasurer with the bank statements and receipts.
Report layout and categories from the Alpine School District Booster Club Handbook, Burbank Unified's Booster Financial Procedures Handbook, the Solanco School District booster guidelines and Barbers Hill ISD's Booster Club Guidelines (October 2025). Your district's own rules come first. For a 12-step group's treasury, use the group treasurer's book.