Paying For Labor

The School District approves a specific number of head coaching/director and assistant coaching positions for each sport and activity. Boosters cannot hire a district employee for additional duties that aren’t in their existing contract. Boosters can approve additional positions listed in the contract, but FEA Schedule D dictates rates of pay and the full amount of the district’s expense (salary and employer’s portion of benefits) must be donated before contracts get processed. 

If a booster club agrees that labor needs to be hired, with a foreknowledge of the cost involved, and having been preapproved in the budget, a Booster Club may make a request to the Athletic Director for approval. If the position is approved by the Athletic Director and Human Resources, the booster donates money to cover the cost of district initiated services rendered agreement (in the case of a person who is not a district employee). In the case of additional positions listed in the contract, the booster club donates money based on the booster's annual budget. Either way, the donation precedes employment. And, there is no going “half and half” in terms of actual payout to the person - one payer only for a person’s services.

Overpayment - If a booster's donation exceeds the expense required for supplies, services, or staff member the District is unable to payback the booster club. The money will be kept in the Athletic Department's donation account and can be used for the next expense from that booster club.

A note regarding coaching contracts: Agreements for employees in extracurricular positions extend from the season's commencement until the conclusion of the state tournament, irrespective of the team's participation. Coaches, advisors, and directors at all levels do not sign multi-year coaching contracts. Disseminating information about an ISD 192 employee's contract or employment status is beyond the scope of a booster club's practice. Booster clubs should refrain from discussing an ISD 192 employee's job. 

Deadlines for Booster Club Coaching Requests

If a booster club would like to sponsor the hiring of an additional coach, please consider the following deadlines.

Fall Assistant Coach donation requests - Due May 15

Winter Assistant Coach donation requests - Due September 15

Spring Assistant Coach donation requests - Due January 15

PAF submission deadline by season:

Fall Sports PAFs - Due August 1

Winter Sports PAFs - Due October 1

Spring Sports PAFs - Due March 1

A Note Regarding Taxes

When a booster club determines the budget for a booster-funded athletic coach, the agreed-upon stipend is documented on the Personnel Action Form (PAF). However, as booster-funded positions fall outside the district's regular budgeting structure, there is an additional step to account for taxes.

To accommodate federal taxation on these booster-funded positions, an amount equivalent to 7.65% of the stipulated contract amount is deducted. This deduction is necessary to comply with district taxation policies, since booster-funded positions do not have a separate budget allocation within the district.

To illustrate, if a contract (PAF) stipulates a booster-funded coaching stipend of $3,573, the actual amount disbursed will be $3,319.09 after the 7.65% deduction to cover district taxes.

Also, please remember that for licensed district staff, such as teachers, TRA (Teachers Retirement Association) is withheld at 8.75%. Similarly, for non-licensed staff, like paraprofessionals, PERA (Public Employees Retirement Association) is withheld at 7.50%. These withholdings are standard procedures aligned with state regulations and the employment agreements of respective employee categories.

Booster Clubs Should...

• Begin the process of paying for labor with the Head Coach.

• Seek district approval before making financial agreements with anyone.

Booster Clubs Should Not...

• Pay anyone directly.

• Pay a coach, volunteer, or anyone else for services provided to a team or individual.

• Openly discuss or perform a performance review of the head coach or any other member of the coaching staff.

• Review the performance of a coach funded by the booster club; staff evaluations are the sole responsibility of the District.

• Openly discuss playing time issues.

• Withhold funding of the program in order to control the hiring or firing of the head coach or another staff member.

• Offer up a petition by booster members to hire or fire a coach.

• Plan, organize, or implement an off-season training program without direction or consent from the head coach.