West Windsor Ninjas Girls Softball Association
Treasury Policies and Procedures
Effective: September 1, 2016
These policies apply to every bank account and every team operated by the West Windsor Ninjas and Witches Girls Softball Association. The West Windsor Ninjas and Witches are a tax exempt organization under Section 501(c)(3) of the Internal Revenue Code. As a result, there are strict requirements to ensure that the funds collected on behalf of the West Windsor Ninjas are compliant with the goals of a tax exempt organization. The funds collected will be used solely for the benefit of providing a softball program for our members. A key provision is that the organization must not be organized or operated for private interests or for the benefit of any one individual. A conflict of interest policy that must be followed has been included in the bylaws to prevent such conflict from arising. All compensation arrangements will be subject to the procedures outlined in Section 501(c)(3) of the Internal Revenue Code. So, before making any payments for any reasons to any parent, coach, board member or trainer, you must read and comply with the conflict of interest section of the bylaws. Questions should be directed to the treasurer at
A request for 501 (c)(3) documentation should also be resent to
The Treasurer will open one bank account for each team and one account for the common use of the entire organization. Ninja bank accounts and Ninja funds must never be used for any purpose other than appropriate Ninja softball business.
The Treasurer is the only board member authorized to open bank accounts in the name of the organization or for the benefit of the teams operated by the organization. All funds received by the organization or by any of its teams must be deposited only in authorized bank accounts. The Treasurer can instruct any other officer to open a bank account in the name of the organization. The board must be notified of any and all bank accounts opened in the name of the Ninjas or Witches.
The team manager and administrator are responsible for the operation of their team's bank account, and must do so with the utmost care and responsibility.
At least one, or both, of the authorized signatories should obtain online access to be able to download statements and monitor activity. The account must be reconciled on a monthly basis.
Fees and other program funds:
Funds collected, whether by member fees, sponsorships, fund raising efforts or other means approved by the Board of Trustees, are intended to be used solely for providing a softball program for our members. Acceptable expenditures include things such as tournament fees, field or indoor space rentals, trainers, softball equipment, first aid supplies, uniforms and coaches attire. No expenditures are permitted that would be inconsistent with the rules for a charitable organization under IRS Code 501c-3.
The Board of Trustees will determine the fees to be paid by each team member for each season. All fund raising, sponsorships or other means of raising funds for the Ninjas must be approved in advance by the Board of Trustees.
Board approval is required in advance for the following expenditures:
Anything over $100 (excluding tournament fees)
Food purchases should be limited to team building events that occur once or twice a season.
Any uniform or clothing items
Any trainers other than the approved team trainer
No one is authorized to write checks to themselves or to their spouse. Any checks for reimbursement must be signed by another authorized signatory, after a satisfactory explanation and documentation (receipt) is provided.
Our teams will need to deal with cash from time to time. Each signatory may obtain a debit card for their Ninja account, which must only be used to pay for Ninjas- or Witches-related expenses. The debit card should not be used to withdraw cash. Cash payments, such as umpire fees, should be paid by a manager, coach, parent or administrator directly and then reimbursed by check by another signer on the account. Whenever possible, receipts should be obtained to document cash transactions. For fees such as umpire fees for which there is no receipt, a written or emailed outlining the out of pocket expenses will suffice. Such documentation should be retained by the team administrator.
Any suspicious activity, including a request to sign a check that is denied, must be reported to the treasurer or another officer as soon as possible, but no later than 24 hours after the activity is discovered.
All teams must strive to be as economical as possible while spending what is necessary to provide a top quality program. Uniforms will be chosen by the board of trustees. Teams do not have the authority to purchase different uniforms, supplemental equipment/attire or anything with the Ninjas or Witches name on it, without board approval.
Teams are required to purchase a first aid kit including ice packs, replacement first aid supplies, and a small tool kit for equipment repairs as needed throughout the season.
Teams are required to submit a report of expenditures by category at the conclusion of each fall and spring season. Teams must use the transaction register that is provided by the Treasurer to record all activity in the bank accounts.
Any other refunds must also be approved in advance by the Treasurer. Generally, players who quit a team prior to the end of the season are not entitled to a refund. In the case of serious illness or injury or other extenuating circumstance, the Treasurer and Board of Trustees may choose to waive this policy and issue a partial refund.