# Booster Club Officer Transition: Handoff Checklist and Timeline

> How to hand off a booster club to new officers: procedure books, the handoff meeting, changing bank signers, transferring logins, and the June to July timeline.

- URL: https://boosterclub.org/governance/officer-transition/
- Section: Governance
- Updated: 2026-10-08

Booster club officer transition is the transfer of records, money, accounts, and knowledge from one officer team to the next, usually between the spring election and the start of the new term. The outgoing president owns the transition and the incoming president confirms it is complete.

Transitions are where booster clubs lose the most. Bank accounts end up with former officers as the only signers, the website domain expires because it was registered to a parent who moved away, and the new treasurer starts the year with no budget and no idea which filings are due. Every one of these problems is avoidable with a procedure book, one meeting, and a short list of account changes.

## Why Transitions Fail

- The outgoing officer holds records and passwords in personal email and personal cloud storage.
- Nobody wrote down what the job involves, so the new officer learns by missing deadlines.
- The bank signer change waits until a check needs signing, and former officers remain on the account.
- Online accounts were opened under one person's email address.
- The outgoing treasurer's books are never reviewed, so the new treasurer inherits unexplained balances.

## The Procedure Book

A procedure book is the binder or shared folder that tells the next person how to do the job. Each officer and chair keeps one, updates it during the year, and hands it over at the end of the term. It belongs in a club-owned shared drive, not a personal account.

**Every procedure book contains:**

1. The written job description, including authority and spending limits.
2. A month-by-month calendar of the position's tasks and deadlines.
3. Contacts: principal, athletic or activities director, program director or coach, district business office, bank, insurance agent, key vendors, and sponsors.
4. Copies of the bylaws, standing rules, and adopted policies.
5. For each event the position ran: the budget, the actual results, volunteer counts, vendor details, and a short "do differently next year" note.
6. Templates the position uses (letters, flyers, sign-up forms, count sheets).
7. A list of accounts the position uses and who has access. Passwords are not written in the book; they are transferred in person or through a club-owned password manager.
8. Open items: unpaid bills, pending orders, promises made to sponsors or the school.

**The treasurer's book adds:** bank account list and current signers, last reconciliation, current budget and year-to-date actuals, location of check stock and deposit slips, employer identification number (EIN) confirmation letter, IRS determination letter, state exemption and sales tax permits, last three years of Form 990-series filings, Form 1099 records, and the state registration calendar.

**The secretary's book adds:** the minutes book, the permanent file index, signed conflict of interest statements, the membership roster, and meeting notice templates.

## The Handoff Meeting

The outgoing and incoming officers hold one meeting together after the election and before the new term begins. It typically takes two to three hours. The two treasurers also meet separately.

**Agenda:**

1. Walk through the bylaws, standing rules, and adopted policies.
2. Review the current year's budget versus actual and the proposed budget for next year.
3. Review the calendar for the first 90 days of the new term, including the fall membership drive and the district's annual paperwork.
4. Hand over each procedure book and walk through it.
5. List every account (bank, payment, email, domain, website, social media, government portals) and agree on who changes each one and by when.
6. Confirm the date the bank signer change will happen and who will attend.
7. Review open items, pending commitments, and any disputes or concerns.
8. Schedule the financial review of the outgoing treasurer's books.
9. Record the handoff in writing: what was handed over, what is still open, and who signed off.

## Changing Bank Signers

1. Bring the minutes (or a certified excerpt) showing the election of the new officers and the board resolution naming the authorized signers.
2. Ask the bank in advance what it requires. Banks typically ask for their own resolution or signature card form, identification for each new signer, and the club's EIN.
3. Have the new signers attend in person if the bank requires it.
4. Remove every former officer from the account at the same visit. Some district booster manuals state that former officers should not remain as authorized signers.
5. Update online banking users, alerts, and statement delivery. Send statements to the officer assigned to review them, who should not be a signer.
6. Update signer access on any payment processor, card reader, or online store linked to the account.
7. Get written confirmation of the new signer list and file it in the permanent file.
8. Give the school the updated signer list if the district requires it. Guidance from California's Fiscal Crisis and Management Assistance Team (FCMAT, a state agency that advises school districts) calls for a bank statement and list of authorized signers to be submitted to the principal annually.

See [Booster Club Banking](https://boosterclub.org/finance/banking/) for how many signers to have and who should not be one.

## Transferring Logins, Domain, and Email

The rule is that every account belongs to the club, uses a role-based club email address (such as treasurer@ or president@ on the club's domain), and has at least two officers with administrator access.

| Account | Should be owned by | Transfer step |
|---|---|---|
| Club email accounts | The club's domain or a club-owned account | Reset passwords; update recovery phone and email to the new officer |
| Domain name | Registered to the club, with a role-based contact email | Confirm the registrar login, renewal date, and auto-renew; update contact details |
| Website host | Club account, role email | Add new admins, remove former officers |
| Social media pages | At least two club admins | Add new admins before removing outgoing ones |
| Payment processor or online store | Club, linked to the club bank account | Update users and payout notifications |
| Shared drive | Club account | Transfer ownership of files out of personal drives |
| Volunteer sign-up and accounting tools | Club account | Add new users, remove former officers |
| Password manager | Club account | Change the master credentials; share with two officers |
| State filing portals | Varies by state | Update the officer contact; follow the portal's own access rules |

Some government and bank systems tie access to an individual's own login rather than a shared club account. In those systems, the incoming officer creates personal access and the outgoing officer's access is removed.

## Updating Government, School, and Insurance Records

- **IRS responsible party.** For tax-exempt organizations, the IRS responsible party for the EIN is generally the same person as the principal officer. If that person changes, file Form 8822-B within 60 days. A change effective July 1 must be reported by August 30.
- **Form 990-N.** The e-Postcard lists the name and address of a principal officer. The next filing uses the new officer's information.
- **State filings.** Update officer names on the state's annual or biennial report and charitable registration, where required. Requirements vary; see the club's [state page](https://boosterclub.org/states/).
- **School.** The president notifies the principal in writing of the new officers. FCMAT's guidance calls for written notice of any officer change.
- **Insurance.** The treasurer updates the contact on the policy and confirms the certificate the school holds is current.
- **Keys and boxes.** The incoming president collects keys to storage, concession stands, cash boxes, and the post office box.

## Close Out the Outgoing Treasurer's Books

Some district booster manuals call for an audit at the end of the fiscal year, when the treasurer changes, and when any check signer changes. A transition triggers at least two of those. The outgoing treasurer delivers reconciled books through the last day of the term, and the financial review committee reviews them before the new treasurer is asked to accept the balances. See [Annual Financial Review or Audit for Booster Clubs](https://boosterclub.org/finance/financial-review/) and [Closing the Booster Club Fiscal Year](https://boosterclub.org/finance/fiscal-year-close/).

## The June to July Timeline

For a club with a July 1 to June 30 fiscal year and terms beginning July 1:

| When | Task | Owner |
|---|---|---|
| April to May | Elections held | Nominating committee, membership |
| By June 1 | Outgoing officers update procedure books | Each outgoing officer |
| Mid-June | Handoff meeting | Outgoing and incoming officers |
| June 30 | Fiscal year ends; outgoing treasurer reconciles through this date | Outgoing treasurer |
| July 1 | New officers take office | Incoming board |
| First two weeks of July | Bank signer change; account and login transfers | Incoming president and treasurer |
| July | Financial review of the prior year begins | Review committee |
| By August 30 | Form 8822-B filed if the responsible party changed July 1 | Incoming president |
| By November 15 | Form 990-series return for the year ended June 30 | Treasurer |

## Common Mistakes

- **Waiting until July to change signers.** The new treasurer cannot pay bills, and a former officer still controls the money.
- **Leaving the domain in a parent's personal account.** When it lapses, the club loses its website and email.
- **Writing passwords in the procedure book.** Anyone with the binder has access, and the club cannot tell who used it.
- **No review of the outgoing treasurer's books.** The new treasurer inherits every unexplained balance and is blamed for it.
- **Removing the last administrator before adding the new one.** Some platforms make recovery slow or impossible.

## Checklist

### Before the handoff

- [ ] Update each procedure book, including open items and the account list (each outgoing officer)
- [ ] Reconcile the books through the last day of the term (outgoing treasurer)
- [ ] Ask the bank what documents it requires to change signers
- [ ] Schedule the handoff meeting and the financial review

### At the handoff

- [ ] Hand over every procedure book and walk through it
- [ ] Assign an owner and date for each account change
- [ ] Record what was handed over and what remains open

### After the new term begins

- [ ] Change bank signers and remove every former officer (within the first two weeks)
- [ ] Transfer domain, email, website, social media, and payment accounts to role-based club logins
- [ ] File Form 8822-B if the responsible party changed (within 60 days)
- [ ] Notify the principal in writing of the new officers and signers
- [ ] Update the insurance contact and state officer records
- [ ] Collect all keys and physical records from outgoing officers

## Related Pages

- [Succession Planning for Booster Clubs](https://boosterclub.org/governance/succession-planning/) recruiting the people the handoff goes to
- [Booster Club Banking](https://boosterclub.org/finance/banking/) signers, online banking, and who gets access
- [Records and Document Retention](https://boosterclub.org/governance/records/) what the permanent file must contain
- [Closing the Booster Club Fiscal Year](https://boosterclub.org/finance/fiscal-year-close/) the treasurer's year-end steps
- [Running Booster Club Elections](https://boosterclub.org/meetings/elections/) installing new officers

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. IRS: https://www.irs.gov/instructions/iss4
2. IRS: https://www.irs.gov/forms-pubs/about-form-8822-b
3. IRS: https://www.irs.gov/pub/irs-pdf/f8822b.pdf
4. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard
5. Fiscal Crisis and Management Assistance Team (California): https://www.fcmat.org/PublicationsReports/Boosters-and-School-Connected-Orgs-Workshop.pdf