PRIVATE ORGANIZATIONS

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98th AREA SUPPORT GROUP TEAM OF TEAMS
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PO ANNUAL BRIEF 29 Sept 04
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AGENDA

• Private Organization (PO) - Definition and Types
• PO/U.S. Army Relationship
• General Rules Reporting Requirements
• Fund Raising
• Proper Accounting Record Keeping

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PRIVATE ORGANIZATION DEFINITION AND TYPES
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PO - DEFINITION
A self-sustaining, non-federal entity established
and operated with written consent of the
authorized approval authority.

• A PO is not an official organization of the U.S
  Government
• A PO is a Special Interest Group

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PO -TYPES

• Type I Special Status a specific Federal
  Statute or DOD policy or directive authorizes
  certain types of support under appropriate
  circumstances to
• National Military Associations (NMAs)
• Boy/Girl Scouts of America
• May receive special support

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PO TYPES (cont.)

• Federally/DOD sanctioned Pos These
  organizations provide important services to the
  Army family and receive both reimbursable and
  non-reimbursable support from the Army.
• Army Emergency Relief (AR 930-4)
• Credit Union/Banking Institutions (AR
  210-135)
• American National Red Cross (AR 930-5)
• United Service Organization, Inc
  (USO)(AR 930-1)
• Certain Labor Organizations (Sect 71,
  Title 5 U.S.C.)

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PO TYPES (cont.)

• Type II Affiliated These Organizations have
  national or state headquarters with a local
  chapter
• Type III Independent Established , organized,
  operated and controlled locally by common
  interest groups

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OTHER ORGS

• Informal Funds
• such as FRGs

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INFORMAL FUNDS (IFS)

• IFs are not POs and need not satisfy
  administrative requirements of POs.
• Examples of Informal Funds
• Office Coffee Fund
• Christmas Party Fund
• Picnic Fund
• IFs may conduct small fundraisers with the
  approval of the unit Commander (no ASG or BSB
  Commander approval required) and may use proceeds
  to spend as long as each individual soldier
  benefits from it.

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INFORMAL FUNDS - (IFS)

• IFs who wish to conduct large fundraisers must
  have Commander of units approval and prior
  authorization documents approved by ASG or BSB
  Commander.
• IFs may maintain net worth over 1k only if
  earmarked for a specific event and a projected
  use date, and must have BSB Commanders approval.

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GENERAL RULES AND REPORTING REQUIREMENTS
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REFERENCES

• DOD 5500.7-R, Joint Ethics Regulation (JER)
  30-Aug-93
• DA PAM 608-47, A Guide to Establishing Family
  Support Groups, 16-Aug-93
• AR 210-22, Private Organizations on Department of
  the Army Installations, 22-Oct-01
• AR 600-29, Fund Raising Within the Department of
  the Army, 01-Jun-01
• AR 600-20, Army Command Policy, 13-May-02
• UR 608-2, Family Support System, 12-Aug-98
  Section IV 14-h thru j
• AE Reg 210-22, Private Organizations and
  Fundraising Policy, 02-Dec-03

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START-UP APPLICATION

• POs must submit the following
• Official request to operate
• List of officers with addresses, e-mails, and
  phone numbers
• 2 copies of constitution and by-laws, or
  chartering agreements
• REQUIRED!

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RENEWALS (EVERY 2 YRS)

• Submit the following
• Request for renewal
• Audits from previous 2 years
• Proof of Bonding and Insurance (if balance
  maintained exceeds 500)
• Summary of any major changes
• Current list of officers
• 2 Copies of constitution and by-laws
• REQUIRED!

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REPORTING REQUIREMENTS TO BSB PO COORDINATOR

• Updated list of Officers with Name, Phone number,
  e-mail, and address
• Audits
• Bonding Insurance
• Requests for all Fundraising events should be
  submitted NLT 15 days prior to event
• AFTER ACTION REPORTS (WITHIN 45 DAYS AFTER THE
  FUNDRAISING EVENT)

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REPORTING REQUIREMENTS (CONT.)

• MEETING MINUTES
• Submitted within 30 days of being signed by
  the treasurer and president
• (if no meeting held, a memo stating that will
  be sufficient)
• FINANCIAL STATEMENTS
• Submitted within 30 days of being signed by
  the treasurer and president
• (required every month, even if no activity
  took place in account)

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PO FILE REQUIREMENTS

• POs must maintain a permanent file that will
  include
• ORIGINAL APPROVAL TO OPERATE
• AUDIT REPORTS FOR THE LAST 4 YEARS
• FINANCIAL STATEMENTS MEETING MINUTES FOR THE
  LAST 2 YEARS
• CURRENT COPY OF DODI 1000.15 / USAREUR PO
  FUNDRAISING POLICY
• PROOF OF BONDING INSURANCE (IF APPLICABLE)
• BANK ACCOUNT AUTHORIZATION LETTER
• CURRENT LIST OF OFFICERS

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FUND RAISING
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FUND RAISING

• Fundraisers - Those in which goods or services
  are offered for sale.
• After legitimate PO expenses are paid, all
  profits must be provided to charitable
  organizations (i.e., audits, insurance,
  newsletters, admin expenses).
• Exception Boy and Girl Scouts may retain 100 of
  income generated from fundraisers

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FUND RAISING

• MISCELLANEOUS NOTES
• No PO is authorized to solicit for commercial
  sponsorship!

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FUNDRAISER REQUEST PROCEDURES

• OBTAIN FUNDRAISER REQUEST
• OBTAIN FACILITY MANAGER APPROVAL
• AST MANAGER APPROVAL FOR AREA WHERE FUNDRAISER
  WILL BE HELD
• SUBMIT APPROVED REQUEST FORM TO BSB PO
  COORDINATOR NLT 15 DAYS PRIOR TO EVENT

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FUNDRAISER REQUEST PROCEDURES (cont.)

PO COORDINATOR WILL FORWARD FUNDRAISER REQUEST TO
SJA FOR LEGAL REVIEW PO WILL OBTAIN FINAL
APPROVAL FROM BSB COMMANDER OR DELEGATED
AUTHORITY AARs ARE TO BE SUBMITTED TO BSB PO
COORDINATOR WITHIN 45 DAYS AFTER THE EVENT
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PROPER ACCOUNTING AND RECORDKEEPING

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PO Accounting and Recordkeeping Requirements

• POs WILL
• Maintain adequate accounting records on assets,
  liabilities, net worth, and financial
  transactions
• Use a single entry journal-type ledger accounting
  system or electronic accounting
• Prepare a standard operating procedure that
  describes the POs accounting system

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PO Accounting Procedures

• FINANCIAL LEDGER
• Column headings that show income and
  disbursements
• Be a permanent-page record book or printed record
  from a software program
• Financial records marked to identify each year
• Pages must not be removed once initiated
• Business transactions entered as they occur

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PO Accounting Procedures(cont.)

• Welfare and administrative account
• Welfare (Charitable)
• Administrative (Operational)
• Ledger must agree with checkbook balance
• Bank statements must agree
• Financial ledgers and audit reports must be kept
  for 4 years
• Supporting documents must be maintained

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Single Entry Accounting System

• Under this system
• Income (cash or check) is considered earned at
  the time it is collected.
• Expenses are incurred at the time cash or checks
  are disbursed.
• Appropriate entries will be made in ink or
  indelible pencil.

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FINAL NOTE

• MWR activities must charge POs for support
  rendered for actual NAF costs for the purchase or
  rental of supplies, materials, equipment, or
  property obtained specifically for an event (i.e.
  tables, tents, etc.), manpower, and for facility
  rental fees.

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PO ANNUAL BRIEF
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• QUESTIONS???
• Or
• COMMENTS

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