Budgeting for the Regional Board

1. Budgeting for the Regional Board

2. Course Goals/Objectives • Review elements of the annual budget. • Develop a budgeting process. • Understand variable vs. fixed costs. • Discuss individual/specific budgets. • Understand how to deal with under and over runs.

3. Class Survey Questions • Does anyone hold a position other than Treasurer or an RC? • What other positions are in the class? • RRA? RCA? CVPA? Registrar? Others? • Size of Region? • Less than 300 players? • Greater than 300 and less than 1000 players? • Greater than 1000 players? • Size of annual Regional budget? • Less than $50K? • Greater than $50K and less than $100K? • Greater than $100K?

4. Financial Definitions Estimate of revenues and expenses for specified 12 months. • Annual Budget: • Actuals: • Forecast: • A report of actual revenues and expenses for a given period. • NAP report. Report with actual revenues and expenses to-date and estimates for the remaining time, usually one year.

5. Revenue (Income) What items are included? • Registration fees • Sponsorships • Financial donations • Fund-raising • In-kind donations

6. In-kind Donations What are they? • Product or services that are free or at less than market price. Local company donates t-shirts for coaches. Why track them? • For planning purposes, to ensure items are covered in future budgets.

7. Major Expenses “Basic/Critical” (Musts) What items are included? • Players: uniforms. • Volunteers: referee equipment, training, travel (AYSO EXPO and NAGM). • Organization: registration, publicity, supplies/postage/phone, fields. • Capital equipment: goals, nets, etc.

8. Other Expenses (Wants) What items are included? • Players: awards, photos, apparel, … • Volunteers: recognition, apparel, … • Organization: postage, copying, meeting, … • Capital: equipment, field development, …

9. Who owns the budget? • Regional Treasurer with • Regional Commissioner support and • Regional Board Members providing information and • Other volunteers as needed. The entire board owns the budget!!

10. With whom should the Treasurer interact to prepare the budget? • Regional Commissioner • Registrar • Uniform and Equipment Coordinators • Coach Administrator and Referee Administrator • Other board and non-board members

11. Building a Budget… from scratch • Create list of all possible expenses. • Review past checks and receipts for items, costs, timing. • Look at past deposits amounts and sources. • Check with former board members. • Schedule budget discussion meetings. • Talk to suppliers. • Call other Treasurers.

12. Key Budgeting Factors Quantities • Players, teams, and players/team • Referees and coaches • Practice fields per week • Field equipment (nets, flags, paint) • Training classes • AYSO EXPO and NAGM attendees • Sponsors • Copies, ads, mailings

13. Key Budgeting Factors Amounts/Costs ($$$) • National player fees • Sponsorship $ levels • Uniform costs • Referee and coach equipment/apparel • Awards/recognition costs • Training materials costs • Communication costs (printing, web, etc.)

14. Budgeting Tools • Paper • Forms • NAP reports • Checkbook • Software • Excel • Quicken • Money • Other

15. Budgeting Tools – Consideration Factors • Simplicity vs. complexity vs. flexibility. • Special knowledge and/or equipment (computers) required and costs. • Ease and timeliness of sharing past and future information. • Time required to integrate changes. • Ability to assess impact of what-if scenarios. • Accuracy. • Re-use of past, current, future data. • Time needed to train successors.

16. Major Consideration Variable vs. Fixed Costs • Variableexpenses are dependent on the number of players. • Uniforms, photos, participation awards, etc. • Fixedexpenses do not depend on the number of players. • Field costs, tournament trophies, registration costs, etc. Are “Fixed” Costs Unchanging?? No!!

17. Costs vs. Number of Players

18. Total Costs vs. Number of Players

19. Revenue vs. Number of Players

20. Total Revenue vs Number of Players

21. Revenue and Costs vs. Number of Players Break-Even!

22. Let’s now prepare a budget from the Treasurer’s Manual, or from www.ayso.org First - Obtain the budget form

23. Preparing a Budget – Next Steps Using the form: • Estimate revenues. • Estimate expenditures. • Subtract expenditures from revenues. • Add in last year’s account balances. • Celebrate the surplus. Or cry over the loss. 6. Done! Right? Are there any questions?

24. Using a Budget Process • Develop and communicate the calendar, including due dates for: • Submittal of individual budgets • Budget reviews and consolidation • Approval meeting • Submittal to AD and National Office (by June 1) • Agree on the assumptions that will • be used • Have each board member submit a budget to cover their area of responsibility

25. Preparing a Budget: Using a Process • Estimate revenue first, or expenses first? • Depends upon degree of stability versus prior year • Do you wish, intend, or need to change fees?

26. Preparing a Budget: Using a Process • Are you expecting significant growth? • Project revenue first, additional funds to spend on fixed cost items • Do you rely on sponsorships, donations, fundraising? • Project expenses first, then deduct fees to determine required level of fund raising

27. Preparing a Budget: Using a Process • Did you achieve last year’s budget? • If you overran expenses, do expenses first, determine where to “tighten things up…” • If you ran a surplus versus budget, why? More players? Less expenses? • When should you begin the process? • You need to allow enough time before your first registration since you may need to adjust registration fees

28. Budgeting Exercise • Form into five functional groups • Coach Administrators • Referee Administrators • Registrars/CVPAs • Safety/Field Directors • Administrative group Each group should identify budget expenses

29. Budgeting Exercise • Coach Administrators • Coach trainings/clinics • Supplies/equipment (whistles, clipboards, etc.) • Coach shirts/uniforms • Tournaments

30. Budgeting Exercise • Referee Administrators • Referee trainings/clinics • Equipment/supplies • Uniforms • Tournaments • Appreciation items

31. Budgeting Exercise • Registrars/CVPAs • Registration event location expenses • Volunteer flyers • Uniforms • Awards • Office supplies for registration events • Postage • Payments to AYSO

32. Budgeting Exercise • Safety/Field Directors • SAI brochures, forms • Goals and nets • First aid kits • Field paint • Park fees • Kids Zone® signs

33. Budgeting Exercise • Administrative group • Office supplies - postage • Mileage - travel • Meeting expenses • Board trainings • Advertising • Awards - photos

34. Adjusting your Budget aka “Now What??” • Are additional sponsorships or fund raising an alternative? • If no other alternative, where can we cut expenses? • Non-manageable expenses

35. Adjusting your Budget aka “Now What??” • If no other alternative, where can we cut expenses ? • Less expensive uniforms • Usually largest variable expense • Photos – charge separately if bundled • “Hidden” fee increase • Less expensive awards (trophies, medals)

36. Adjusting your Budget aka “Now What??” • If no other alternative, where can we cut expenses (continued)? • No cost promotional opportunities • City events and publications • School districts and child care organizations

37. Adjusting your Budget aka “Now What??” • If no other alternative, where can we cut expenses (continued)?? • Seek no cost meeting locations available to non-profit organizations • Government organizations • Schools • Local hospitals • Local utility companies

38. Adjusting your Budget aka “Now What??” • Ultimately, use appropriate balance of fundraising, fee management and cost management to “balance budget” • Remember to budget a reserve! • $5 to $12 per player • No budget is perfect!

39. Additional Training Options Developing a Regional Calendar Auditor Training Treasurer Training

40. Available Resources • See Volunteers/ • Regional Commissioner/ • Resources on: • www.ayso.org • Forself-paced training modules: • Registration Day – A Survival Guide • 30 Great Volunteer Recruiting Ideas • 30 Fantastic Volunteer Retention Ideas • Developing a Regional Calendar • Budgeting for the Regional Board

41. Available Resources AYSO Reference Book Job Descriptions www.ayso.org

42. And NOW… A Customer Service Announcement

43. Customer Service Advice From an Expert “Whatever you do, do it well. Do it so well that when people see you do it they will want to bring others and show them how well you do what you do.” Walt Disney

44. Great AYSO Soccer Starts with Great Communication • Each player and parent should know • how to reach their Region leadership from • a tool provided for them to reference at home Business Card Magnet Brochure Bookmark Flyer

45. Each year, the AYSO National Office receives thousands of calls/emails from concerned families who can not reach their local Region or do not get replies to questions about… …player registration/VIP program …coach, team, practice time, location …volunteer points, referee points …playoff criteria and participation …refunds, uniform returns, next registration

46. They would rather be communicating with you! Reachable phone and email publicized 800-555-AYSO - region2014@net.net Make sure there is room for messages Website up to date REPLY ASAP

47. Thank you for attending!