The Ohio High School Athletic Association
Northwest District Athletic Board
www.nwdab.org
7/22/14
VOLLEYBALL DISTRICT TOURNAMENTS
FINANCIAL PROCEDURES – Better Seeded Team Hosting
Financial forms referenced in this document can be found on the nwdab.org website. Click on the tournament forms
options in the left margin.
The 2014 Volleyball tournaments will now have home site sectional games. The better seed will now have the
opportunity to play the sectional game(s) at home. The NWDAB will assign dates, times, and then it is the
responsibility of the designated home site to assign officials, make the date and time work, and then to administer
the contest(s). The volleyball facilities must be NFHS (National Federation of High Schools) approved. If
designated home school’s facility is not approved or available, then the designated home school can select a NFHS
approved neutral site, but the designated home school would be responsible for any costs associated with any move
to a neutral site. If no neutral site can be made available, the games could be played on the opponent’s field,
providing that it is NFHS approved. The NWDAB will assist in the scheduling conflicts, adjusting date/time if
necessary.
1. SECTIONAL Site Agreement: Host Site: (Better Seeded Team)
a. Host schools will sign the approved site agreement and are to provide a facility at no cost to the
Northwest District Athletic Board. (No rental, set up, light or custodial fees.)
b. If the better seeded team’s facilities do not meet minimum NFHS standards, the better seeded team may
choose to find another facility, at their cost, at which they will host or they may choose to waive their
right to host. If the better seeded team chooses to waive their right to host, their opponent will have the
right to host the event under the same conditions.
c. If neither school is willing to host the sectional level contest, the school that is scheduled to host will be
responsible for securing a facility at their cost. If the reason for not hosting is because neither school’s
facilities meet minimum NFHS standards, the NWDAB will assist in facility use fees for a neutral site.
d. If the better seeded team’s facilities are unavailable because of another scheduled school event, the
NWDAB may be willing to change the date of the contest by one day to accommodate the conflict. Host
school must contact the appropriate NWDAB sport coordinator to discuss the conflict.
e. A flat fee will be paid to the host school by the NWDAB to staff the event.
2. District Site Agreement:
The NWDAB will select sites to host and those sites will sign the approved site agreement. Facility use costs will
be defined in the agreement and will include items such as: rental fee, set up/tear down fees, incidentals and
custodial fees. These items will be included in one lump sum to be paid to the host sites. A flat fee will be listed in
the agreement that will be paid to the host sites to staff the event.
3. Tournament funds:
Sites are to run all tournament funds through their school treasurer or a school approved (issued by and audited by
the school treasurer) tournament checking. If neither form of accounting can be established, the site may not host
the event.
4. Ticket procedures:
a. Sites are required to use tickets issued by the Northwest District Athletic Board. Ticket accountability
forms will be completed by each tournament manager. The accountability form and unused tickets must
be returned to the NWDAB.
b. Sites are expected to have a “NO Re-entry Policy”, meaning if a spectator chooses to leave, they must
pay to re-enter. NOTE: Ticket stubs are not valid for admission or re-admission. You may have a local
policy to permit spectators to step outside to smoke.
c. Ticket prices: per session
i. Sectional/District: Adults (including Senior Citizens), $6.00, Students (K12) $4.00
d. Ticket Sales procedure – it is recommended to use two people: one to sell the ticket and one to take the
ticket for each admission gate you are using.
e. Ticket audit procedures for the financial report:
i. The ticket numbers recorded on the financial report are the numbers on the first and last tickets
actually sold.
ii. The site will be held accountable for all tickets actually sold. The site must cover any gate
receipt shortage.
6. Passes:
a. Coaches and team personnel will use the designated pass gate form provided by the NWDAB
b. Passes issued by the Northwest District Athletic Board/OHSAA
c. Media credentials may be honored
d. No other passes are to be honored.
7. Payment of Expenses:
The Tournament Manager/School Treasurer will be responsible for paying the following expenses: facility use fee
as listed on the District Site Agreement (Zero payment for Sectional sites), and tournament personnel. Tournament
personnel payments are not to exceed the limits established by the NWDAB. Payment of these individuals will be
made by check in the manner approved by the host school’s treasurer.
8. Tournament personnel expenses:
These include positions such as tournament manager, athletic trainer, ticket seller, ticket taker, score table
personnel, etc. Included in the amount are funds to pay any administrative payroll expenses your district might
include (Approx. 18%). The number of personnel needed to operate one sectional/district tournament game should
be the same as needed to operate a regular season home game. Workers are paid on a per game basis. Extenuating
circumstances may allow for these amounts to be altered. Approval must be sought from the NWDAB sport
coordinator. The host school is responsible for tracking earnings for IRS purposes.
Sectional/District contests – Personnel budgets are not to exceed the following amounts. To offer guidance to the
host school, the following is a suggested fee schedule. The host site may pay different fees as long as the provided
budget is not exceeded. (Remember to account for payroll benefits – a $250 budget means you have about $210 for
personnel and $40 for administrative/payroll) Workers are paid on a per game basis. Keep in mind that for a single
game, most, if not all workers will only be on duty for about two hours.
Sectional - $450 (includes paying line judges and officials)
Officials $55.00 (2)
*Line judges – Host school is responsible for hiring and paying. Funds are included in budgeted amount
for line judges. (OHSAA Class 1 or 2 - $35 & PAVO Certified - $40)
District - $700 (includes paying line judges and officials)
Officials $65.00 (2)
*Line judges – Host school is responsible for paying. Funds are included in budgeted amount
for line judges. (OHSAA Class 1 or 2 - $35 & PAVO Certified - $50)
Overages are the responsibility of the host school.
Sectional Volleyball Workers:
a. Tournament manager –$50.00 per sectional match, to include completion of the financial report
b. Game workers – Amount not to exceed $150.00
c. Important note: Funds have been allocated within the above maximums for payroll expenses
that your district may charge. (Approx. 18% of the listed
amount). IRS expectations are that all workers are paid through some type of payroll system.
District Volleyball Workers:
a. Tournament manager –$100.00 per district match, to include completion of the financial report
b. Athletic Trainer - $50 per game
c. Game Workers – Amount not to exceed $150.00
d. Site Rental (Volleyball) - $125 per game
e. Important note: Funds have been allocated within the above maximums for
payroll expenses that your district may charge. (Approx. 18% of the listed
amount). IRS expectations are that all workers are paid through some type of payroll system.
f. Custodial/cleanup fees are included in the Facility Use Fee.
*The set up/tear down and custodial fees are part of the operations/facility use fee and not included in the staffing
budge. Facility use fees are waived when the better seeded team is hosting the contest
9. 1099’s/W2’s:
The host site district is responsible for tracking income for all tournament workers. Income should be reported on
the appropriate IRS form.
10. Officials:
The fee for officials assigned to work the tournament contest is included in the tournament personnel cost.
11. Security fees are outside of the defined personnel expense limits:
a. Sworn, uniformed security or contracted security companies are Independent Contractors and are to be
paid their normal hourly/contracted rate. Submit a copy of the security invoice with the financial report.
12. Programs:
a. Host school may print and sell a program at their expense. All profits/losses are the host school’s
responsibility. No reporting to NWDAB is necessary.
13. Broadcast Fees for Sectional and District contests: Volleyball – No Fee
14. Financial report:
The NWDAB tournament financial reports can be found on the Northwest District Athletic Board’s website. The
site manager will complete a financial report for each event hosted. If you host multiple divisions, a separate report
should be completed for each division. Please review the Instructions tab before completing the report. The report
should be submitted via email to the NWDAB treasurer within two weeks of the date of the event. The treasurer
will review the report and provide confirmation of approval or contact the site manager to clarify any points of
questions within one week or receiving the report. Tournament managers are to save copies of all financial reports
and supporting documentation for seven years in case they are needed for auditing purposes.
15. Net Profit/Loss:
If the tournament operates at a profit, please send a check to the NWDAB. Profit checks are to be mailed to the
NWDAB treasurer within 30 days of receiving confirmation that report has been approved. All necessary
supporting documentation must be submitted to the NWDAB treasurer within two weeks of the date of the event. If
the tournament operates at a loss, the NWDAB will send a check to the school to cover the loss within 7 days of
receiving all required documentation.
Submit financial reports, documentation or questions to
Email: bill.hanna58@gmail.com
Mailing:
Bill Hanna
350 Mohawk Dr.
Ottawa, OH 45875
Phone number:
Home - 419-523-0047
Cell – 419-230-4127
No FAX Number