Who can join the dow's board of trustees? November - activities of the board of trustees in modern conditions. What exactly are his powers?

POSITION
ABOUT THE BOARD OF TRUSTEES
municipal preschool educational institution "Kindergarten No. 24 "Korablik"
Oktyabrsky district of Saratov

1. General Provisions
1.1. The public association "Board of Trustees of the MDOU "Kindergarten No. 24 "Korablik" of the Oktyabrsky district of the city of Saratov (hereinafter referred to as the Board of Trustees) is a local public association operating on the territory of the MDOU "Kindergarten No. 24 "Korablik" (hereinafter referred to as the Institution).
1.2. The Board of Trustees is not a legal entity and acts on the basis of Federal Law No. 82-FZ of May 19, 1995. “On Public Associations”, the Civil Code of the Russian Federation and these Regulations, approved by order of the head of the Institution.
1.3. The activities of the Board of Trustees are based on the principles of voluntariness, equality, self-government, legality and transparency.
1.4. The Board of Trustees was created in the organizational and legal form of a public activity body on the initiative of citizens - parents and other legal representatives of the pupils of the Institution, to protect common interests, assist in organizing the statutory activities of the Institution, its functioning and development, exercising public supervision over the financial and economic activities of the children's garden and strengthening its material and technical base.
1.5. The Board of Trustees does not have any structural divisions.
1.6. The Board of Trustees is not a public association based on membership. Participants of the Board of Trustees are individuals (parents and other representatives of the Institution’s pupils, representatives of organizations, citizens’ associations) who provide financial, material, legal, organizational, informational and other assistance to the Institution, who have expressed support for the goals of the Board of Trustees and (or) its specific actions, accepting participation in its activities and (or) implementation of programs of the Board of Trustees.
1.7. The board of trustees functions without acquiring the rights of a legal entity, cannot form and own separate property and conduct business activities, have a current account and independent budget, cannot acquire and exercise property and personal non-property rights in its own name, bear responsibilities, be plaintiff and defendant in courts of general jurisdiction, arbitration and arbitration courts.
1.8. The Board of Trustees has the right to join unions, associations, and other non-profit associations to implement the statutory goals.
1.9. Full name of the Board of Trustees: Local public association in the form of an amateur public body “Board of Trustees of the MDOU Kindergarten No. 24 “Korablik” of the Oktyabrsky district of the city of Saratov. Abbreviated name of the Board of Trustees: Board of Trustees of the MDOU “Kindergarten No. 24 “Korablik”.
1.10. The postal address of the Board of Trustees at which communication with it is carried out: 410056, st. Ilyinsky proezd, 6.
1.11. Interference by public authorities and their officials in the activities of the Board of Trustees, as well as interference of the Board of Trustees in the activities of public authorities and their officials, is not permitted, except in cases provided for by law.
1.12. The Board of Trustees has the right to carry out state registration and acquire the rights and obligations of a legal entity.
1.13. In case of violation of the legislation of the Russian Federation, the Board of Trustees is liable in accordance with the Federal Law “On Public Associations” and other laws of the Russian Federation.

2. Goals and objectives of the Board of Trustees
2.1. The Board of Trustees is created for the purpose of coordinating the activities of the parent community and sponsors represented by enterprises and organizations, as well as individuals who regularly provide charitable assistance by transferring material assets and funds to provide targeted services and perform work for the benefit of the Institution.
2.2. In its activities, the Board of Trustees solves the following tasks:
- promotes the unification of efforts of organizations and citizens in providing financial, material and other types of support for the kindergarten;
- promotes the improvement of the material and technical base of the kindergarten, the improvement of its premises and territory;
- promotes the attraction of extra-budgetary funds to ensure the activities and development of the Institution;
- takes part in the formation of orders for the types and levels of educational services offered to students of the Institution;
- provides the kindergarten with various types of non-material assistance (intellectual, legal, cultural, informational, etc.);
- promotes the organization and improvement of working conditions for teaching and other employees of the Institution;
- promotes the organization of competitions, holidays, competitions and other public events;
- considers other issues within the competence of the Board of Trustees.
2.3. The Board of Trustees implements and promotes the implementation of any other programs and projects, conducts and facilitates any other actions aimed at observing the legitimate interests of kindergarten students and related to achieving the goals of the Board of Trustees.

3. Competence of the Board of Trustees
3.1. To implement the assigned goals and objectives, the Board of Trustees has the right:
- Independently form the composition on the basis of a voluntary association of representatives of the organization, associations, citizens;
- Make proposals to organizations and individuals, parents of students to provide all possible assistance to the Institution;
-Together with the head of the Institution, make decisions on the direction of raised funds for the purposes of the educational process and approve the corresponding cost estimate;
-Promote the appropriate spending of charitable funds donated by citizens and legal entities for the benefit of the Institution.
In case of their inappropriate use and expenditure, inform the authorities exercising control over the activities of the Institution about this. Periodically hear reports from the head of the Institution on the implementation of decisions made by the Board of Trustees;
- Get acquainted with the development prospects of the Institution, hear reports on the implementation of the Institution’s programs at this stage, propose appropriate adjustments;
- Hear proposals from other management bodies of the Institution for the improvement and development of the Institution;
-To make proposals to the Kindergarten administration on issues of improving its activities in the educational process, strengthening the staff and developing the material and technical base.
Take part in conferences, meetings, seminars, as well as speak in the media on the provision of additional educational services by the Institution:
freely disseminate information about your activities
represent and defend their rights, legitimate interests of participants in government bodies, local governments and public associations;
exercise other powers in cases where these powers are directly indicated in federal laws on certain types of public associations;
3.2. The chairman of the Board of Trustees informs the self-government body of the Kindergarten, the state bodies that monitor the activities of the Kindergarten about the identified shortcomings in the work of the Institution, and also makes proposals for their elimination.
3.3. At the annual meeting following the results of the year, the Board of Trustees of the Institution presents a report on the work done. The meeting is held on the basis of transparency with a representative of the administration of the Institution, the parent committee, as well as other organizations and individuals interested in improving the activities and development of the Institution.

4. Organization and procedure for the activities of the Board of Trustees
4.1. The Board of Trustees is created for the period of activity of the Institution until the decision on the reorganization or liquidation of the Board of Trustees.
4.2. Members of the Board of Trustees perform their duties free of charge and without interruption from their main activities.
4.3. The Board of Trustees operates on the basis of transparency and equality of rights of its members.
4.4. The Board of Trustees carries out financial and economic activities for the benefit of the Institution in close cooperation with the Non-profit charitable partnership "Association of Trustees of Education" within the framework of an agreement between the Institution, the Board of Trustees and the Association, while not being a legal entity, the Board of Trustees uses the current account of the Association in order to attract charitable donations for the Institution in the forms and types provided for by current legislation.
4.5. The composition of the board of trustees is formed on a voluntary basis from parents (legal representatives of pupils), representatives of organizations, associations of citizens who provide the Institution with constant financial, material, legal, organizational, information and other assistance.
The Board of Trustees may include founders, representatives of state authorities of the Russian Federation and the Saratov region, self-government bodies, the media and legal entities, regardless of their form of ownership, as well as citizens who have expressed a desire to work on the Board of Trustees and are capable of business and moral qualities to carry out the tasks facing him.
4.6. Participants in the Board of Trustees may be adult citizens of the Russian Federation and other states.
4.7. The first composition of the board of trustees is approved by a decision of the self-government body of the Institution, whose competence is the adoption of local acts of the Institution. The Board of Trustees includes the chairman, deputy chairman, secretary, auditor, representatives of the parent community from each group, and other persons who have expressed a voluntary intention to provide financial charitable assistance to the Institution. The head of the Institution is required to be a member of the Board of Trustees.
4.8. The collegial governing body of the Board of Trustees is the Coordination Council of the Board of Trustees (hereinafter referred to as the Coordination Council), consisting of the Chairman of the Coordination Council, his deputy, the auditor of the Coordination Council, the executive secretary of the Coordination Council and members of the Coordination Council - representatives from groups.
4.9. The Chairman of the Coordination Council, his deputy, the Auditor of the Coordination Council and the Executive Secretary of the Coordination Council enjoy all the rights and perform all the duties of Members of the Coordination Council established by the Regulations.
4.10. The Coordination Council is elected by the General Meeting of Participants by a simple majority of votes for a period of one year. Represents the Board of Trustees and speaks on behalf of the Board of Trustees before legislative and executive authorities, government agencies, enterprises and organizations of all forms of ownership, and private individuals.
4.11. The Coordination Council manages the activities of the Board of Trustees in the form of decisions made at meetings of the Coordination Council. Meetings of the Coordination Council are chaired by the Chairman of the Coordination Council, and in his absence by the Deputy. In the absence of the executive secretary at the meeting, his duties are performed by one of the members of the Coordination Council present at the meeting, selected by the presiding officer. Meetings of the Coordination Council are held at least once a quarter and as needed on the initiative of the chairman of the council or the head of the Kindergarten to control expenses and resolve issues of financial and economic activities of the Board of Trustees, prepare proposals for the meeting of the Board of Trustees, nominate and approve candidates for replacement vacancies, consideration of various issues.
4.12. At the first annual meeting of the Coordination Council, a secretary and auditor are appointed. The responsibilities of the secretary include organizing meetings in accordance with these Regulations, carrying out direct work on preparing and maintaining current documentation, processing and distributing decisions of the Board of Trustees. The auditor keeps records and registers charitable contributions, reconciles settlements with the Association’s accounting department, prepares reports on the work of the Council for the year and proposals for the work plan and work schedule for the next year
4.13. Decisions of the Coordination Council are made by a simple majority of votes if there is a quorum of more than 50% at the meeting. Decisions made at meetings of the Coordination Council are binding on all Members of the Coordination Council. In case of equality of votes “for” and “against”, the vote of the presiding officer is decisive. Decisions are documented in minutes, which are signed by the chairman and the secretary who keeps the minutes.
4.14. The Coordination Council convenes the General Meeting of Participants in the following cases:
- at the request of one of the Members of the Coordination Council,
- during the reorganization and liquidation of the Board of Trustees,
- for reporting and re-election of the Coordination Council (at least once a year),
- in other cases
4.15. Institutions The Board of Trustees has a place to store documentation and a place to hold meetings.
4.16. Invited representatives of the Institution, various organizations, societies, entrepreneurs, and representatives of educational authorities can take part in the work of the Board of Trustees with the right of an advisory vote.

5. Final provisions
5.1. The activities of the Board of Trustees of the Kindergarten can be terminated upon the proposal of the Coordination Council with the obligatory participation in the work of the General Meeting of members of the Coordination Council, the Executive Secretary and the Auditor and a decision recorded in the relevant minutes.
5.2. Changes and additions to the Regulations are made by decision of the General Meeting of Participants, adopted by a simple majority of votes.

Board of Trustees in a preschool educational organization

Elvira Maratovna Chainikova – Head of HR

Nowadays, in the context of the emergence of a market economy, the question arises about the need to involve various social institutions, mainly enterprises and families, in solving educational problems. Governing and trustee boards are being created. This system helps solve many financial and economic problems of an educational budgetary institution.

Just a few decades ago, this concept did not exist in our domestic education system. The public learned what it was only with the arrival of new trends in the country. As Article 35 of the Law of the Russian Federation “On Education” states, this is a self-government body of an educational institution that exercises control over the receipts and expenditures of charitable donations to the institution. This applies to proceeds from legal entities and individuals interested in helping a school or kindergarten. The Council establishes the procedure for using funds and manages contributions to charity.

What is the Board of Trustees? The Board of Trustees is one of the forms of public participation in the management of education; it is a non-state, non-governmental, public, non-profit organization that unites on a voluntary basis everyone who is interested in the development of education and a specific educational institution. The board of trustees is able to take into account the interests of students and their parents; it is an addition to the already existing self-government bodies of a preschool educational institution: the general meeting of a preschool educational institution, the pedagogical council, etc.

The goals of the Board of Trustees are:

full, comprehensive, all possible support for the educational institution, including financial and material;

assistance, stimulation, information and promotion of its activities;

legal support, protection and support of the rights and interests of the educational institution, its students and employees.

The functions of the Board of Trustees are quite broad and varied. Moreover, they are not at all limited to managing finances. Its main functions are:

assistance in organizing the educational process, the activities of students and teachers of the institution, improving their working conditions;

assistance in holding sports and cultural events, improvement of premises and territory;

raising funds (in addition to budget funds) for the development of the institution and increasing the efficiency of the educational process;

monitoring the safety of students and staff.

Who can serve on the council? All participants in the educational process have the right to be members of the board of trustees, these include parents (legal representatives) of students and other individuals (representatives of local authorities and organizations of any form of ownership, interested in the effective development of the educational institution and having public authority in its staff) Its personal composition is approved once a year at a meeting of the council by simple vote. The council is headed by a chairman, who is elected at the same annual meeting. The Chairman of the Board of Trustees signs all necessary documents and bears full responsibility for the decisions made regarding their use. At the end of the reporting period, the council is obliged to provide parents and employees of the educational institution with a report on the receipt and expenditure of funds.

To date, a fairly extensive regulatory framework for the activities of boards of trustees of educational institutions has been formed.

1. Civil Code of the Russian Federation, Art. 52, Part 1, Ch. 4, paragraph 5.

2. Law of the Russian Federation “On Education”.

3. Decree of the President of the Russian Federation dated August 31, 1999 No. 1134 “On additional measures to support educational institutions in the Russian Federation.”

4. Order of the Ministry of Education of the Russian Federation dated September 10, 1999 No. 275 “On additional measures to support educational institutions in the Russian Federation”: “In pursuance of the Decree of the President of the Russian Federation dated August 31, 1999 No. 1134 “On additional measures to support educational institutions in the Russian Federation” .

5. Decree of the Government of the Russian Federation dated December 10, 1999 No. 1379 “On approval of the Model Regulations on the Board of Trustees of a general education institution.”

The board of trustees as a form of self-government of a preschool educational institution is also mentioned in the Model Regulations on a Preschool Educational Institution, approved by the Ministry of Education and Science of the Russian Federation on October 27, 2011 No. 2562. Moreover, the Model Regulations provide that the procedure for electing self-government bodies and their competence are determined by the charter DOW.

Due to the fact that the board of trustees is engaged in charitable activities, it is necessary to take into account the norms of the Federal Law of August 11, 1995 No. 135-FZ “On charitable activities and charitable organizations.”

If the Board of Trustees of a preschool educational institution is created in the form of a public organization, its activities are also regulated by the Law of the Russian Federation “On Public Associations” dated May 19, 1995 No. 82-FZ, as amended and supplemented.

The totality of the above documents forms the legal basis for the activities of boards of trustees. In addition, it is necessary to take into account the norms of tax legislation and know the rules of accounting in non-profit organizations that are not budgetary.

Why is a board of trustees still needed in a kindergarten? This is a self-government body that controls the intended use of charitable contributions. It is this kind of collective control that is most effective for the optimal distribution of funds according to the needs of the institution. Thanks to the board of trustees, the level of the educational institution as a whole increases, and, consequently, the quality of each individual child’s stay there. Boards of trustees in kindergartens not only increase the level of safety and comfort, but also improve the effectiveness of the educational process. The use of charitable funds by the board expands the financial capabilities of the institution in accordance with parental wishes.

The Board of Trustees has the right to receive from the head of the institution or his deputies the information necessary for its work, make proposals for improving the conditions of training and education, strengthening the health of students and organizing meals, and conduct public control over the targeted expenditure of funds received from individuals (as well as legal entities) for the needs of the institution.

Thus, by studying materials about the structure of the Boards of Trustees, the goals and objectives that their founders set for themselves, we can come to the conclusion that in modern civil society the creation of such non-profit organizations whose activities are aimed at the development of educational institutions is simply necessary. Trustees can become a very influential force in education. The Board of Trustees is not intended to replace the head of an educational organization - it should constructively complement their functions in terms of strategic management of the preschool institution.

Board of trustees in a preschool institution.

Manager

MADOU of the city of Nizhnevartovsk

DS No. 34 “Thumbelina”

Shcherbinina I.V.

To fully organize work with children in a kindergarten, it is not enough to have only walls; you need a rich subject-development environment, which includes modern modules, construction sets, environmental corners, mini laboratories, didactic materials, sensory rooms, sports corners, soft modules, that is everything that gives a child the opportunity to find a place to his liking, contributes to the development of creative and intellectual abilities.

Part of managing a modern kindergarten is to involve various social institutions in solving the problems of the institution: parents, the public, which makes it possible to cope with the number of tasks in organizing the functioning of a modern educational institution.

We understand that kindergarten problems cannot be solved instantly and quickly. Analyzing experience and drawing conclusions, we are ready to introduce everything new into the practice of our activities.

Today, creating a developmental environment that meets all modern requirements, improving the quality of education, and enhancing the image of preschool educational institutions allows close interaction with parents.

It is possible to solve the problems of a kindergarten and make the wildest pedagogical dreams come true with the help of boards of trustees, on whose constant help and support teachers can count.

The activities of the Board of Trustees at the preschool educational institution make it possible to legalize sponsorship flows to the off-budget account of the preschool educational institution.

At meetings of the Board of Trustees, the Chairman and Secretary are elected, the Regulations “On the Board of Trustees” are approved, and cost estimates are drawn up. The possibilities of attracting extrabudgetary funds are being considered.

The expenditure of funds is directly controlled by the Board of Trustees. Accounting is 100% transparent and accessible to any parent.

Today, the administration of the kindergarten and most parents have already realized that at the moment the Board of Trustees is the most correct form of communication in the material plan of the kindergarten with parents and sponsors - city enterprises that provide assistance.

It is no secret that more than 50% of the city’s budget goes to education: major and cosmetic repairs, purchase of equipment and furniture, meals for children in kindergartens, salaries of educators and teachers. But there are still not enough funds for everything.

And the work of the Board of Trustees helps to strengthen the material base for the development of children.

And at the same time, if we concern the collection of funds from members of the Board of Trustees, or parents wishing to provide assistance, I make reference to the legislation:

In accordance with Federal Law No. 135-FZ of August 11, 1995 “On Charitable Activities and Charitable Organizations,” charitable activities can be carried out in order to promote activities in the field of education. At the same time, charitable activity, according to this law, is understood as the voluntary activity of citizens and legal entities in the disinterested (free of charge or on preferential terms) transfer of property, including money, to citizens or legal entities, the disinterested performance of work, the provision of services, and the provision of other support. Citizens and legal entities have the right to freely carry out charitable activities, individually or in association, with or without the formation of a charitable organization. All donations must be voluntary. This is the right of parents (legal representatives), not an obligation. Collecting cash from educational organizations is prohibited. Funds are transferred to accounts opened in banks. Educational organizations are obliged to inform parents (legal representatives) about the intended use of voluntary donations at parent meetings, through the board of trustees, post information on the website of the educational organization, etc. If facts of unfounded, non-transparent “extortions” are revealed in educational organizations, parents (legal representatives) have the right to contact law enforcement agencies

Accordingly, for the most part, the activities of the Board of Trustees should be aimed at attracting funds from sponsoring organizations and formalized in a donation agreement, as well as considered and recorded in the minutes of meetings of the Board of Trustees. For transparency in the expenditure of these funds, the preschool educational institution is developing a Regulation. Below is its approximate form

Regulations on the expenditure of extrabudgetary funds

Financial resources at the disposal of the board of trustees and received by the Charitable Fund for Preschool Educational Institution No. are distributed depending on their purpose as follows:

1. Charitable donations for the development of preschool educational institutions:

All funds received are spent on the development of the material and technical base of the preschool educational institution.

2. Charitable assistance to preschool employees:

62,5 % - for charitable assistance to group personnel;

25 % - for charitable assistance to preschool employees not employed in the group;

12,5 % - to pay for unforeseen expenses that arise during the month.

3. Charitable assistance to ensure the safety of preschool children:

All funds received are spent on charitable assistance to employees who ensure the safety of children in preschool educational institutions.

4. Charitable assistance for the development of educational processes in preschool educational institutions.

62,5 % - for charitable assistance to specialists conducting the educational process beyond the program;

37,5 % - for holding holidays, sports competitions, competitions and exhibitions.

In addition to the above, a report from the Board of Trustees on the expenditure of funds is required. An example report form is presented below.

Report of the Board of Trustees of the preschool educational institution No. for the month (year)

The Board of Trustees of Preschool Educational Institution No. brings to the attention of the members of the Board of Trustees of Preschool Educational Institution No. information on the receipt and expenditure of funds for charitable purposes of the Preschool Educational Institution for ______.

Received:

1 group -

Group 2 –

Group 3 –

Group 4 –

Sent to:

For charitable assistance to group staff -

For charitable assistance to employees of preschool educational institutions -

For charitable assistance to teachers of additional education -

For the development of preschool educational institutions - including:

Construction Materials -

toys -

stationery –

household expenses -

methodological literature -

The preschool educational institution team expresses gratitude to the parents who took part in the charity program_________________________________

Special thanks to parents ___________
Chairman of the Board of Trustees _________ //

Secretary of the Board of Trustees _________ //

Agreed by: Head of Preschool Educational Institution No. _________ //

Thus, the implementation of partnerships with the parent community in the form of organizing the activities of the Board of Trustees will contribute to the development of the institution within the framework of legislation.

Nowadays, public and state management of the education system is encouraged in Russia. Governing and trustee boards are being created. This system helps solve many financial and economic problems of an educational budgetary institution.

This is a legally competent and effective tool for attracting extra-budgetary funds and the most convenient way to provide financial support to an educational institution. He is able to take into account the interests of students and their parents. Several decades ago, the concept of a “board of trustees” did not exist in our national education system. The public learned what it was only with the arrival of new trends in the country.

As Article 35 of the Law of the Russian Federation “On Education” states, this is a self-government body of an educational institution that exercises control over the receipts and expenditures of charitable donations to the institution. This applies to proceeds from legal entities and individuals interested in helping a school or kindergarten. The Council establishes the procedure for using funds and manages contributions to charity.

Main goals

The Regulations on the Board of Trustees considers its main functions to be assistance in organizing the educational process, the activities of students and teachers of the institution, and improving their working conditions. Assistance in carrying out sports, cultural and excursion events, improvement of premises and territory. Raising funds (in addition to budget funds) for the development of the institution and increasing the efficiency of the educational process. Monitoring the safety of students and staff

Thus, we see that to the question: “Board of Trustees - what is it?” You can’t answer in a few words. Its functions are quite wide and varied. Moreover, they are not at all limited to managing finances.

The regulation on the board of trustees implies that all participants in the educational process have the right to be members of it. These include parents of students (or legal representatives) and other individuals. For example, representatives of local authorities and organizations of any form of ownership who are interested in the effective development of an educational institution and have public authority in its staff. The school can even have a children's board of trustees!

Proposals for the composition of participants can be made by the administration of the institution or authorized representatives of the public. Its personal composition is approved once a year at a meeting of the council by simple vote. The council is headed by a chairman, who is elected at the same annual meeting.

First of all, he is the main manager of received charitable contributions. This is a self-government body that controls their intended use. It is this kind of collective control that is most effective for the optimal distribution of funds according to the needs of the institution. And there are many of them - strengthening the material base, attracting new young personnel, supporting talented students. Even sometimes providing security for the building.

How exactly does the activity of this structure benefit an individual family? Thanks to it, the level of the educational institution as a whole increases, and, consequently, the quality of each individual child’s stay in it. Boards of trustees in kindergartens and schools not only increase the level of safety and comfort, but also improve the effectiveness of the educational process. Thanks to the support of the trustees, new talented employees are attracted, successful teachers do not leave the school for financial reasons, and do not waste time on odd jobs. The use of charitable funds by the board expands the financial capabilities of the institution in accordance with parental wishes.

What exactly are his powers?

Distributes received donations. Interacts with a charitable foundation, to which it provides letters to provide support to an educational institution, indicating the required expense items. Its chairman signs all necessary documents and bears full responsibility for decisions made regarding their use. At the end of the reporting period, the council is obliged to provide parents and employees of the educational institution with information about the receipt and expenditure of funds.

The Board of Trustees has the right to receive information necessary for its work from the head of the institution or his deputies, make proposals to the administration to improve the conditions of education and upbringing, strengthen the health of students and organize nutrition, cooperate with charities and any other organizations involved in collecting donations, and conduct public control over targeted spending of donations from individuals (as well as legal entities) for the needs of the institution.

What is important for founders to know

It is necessary to determine the legal status that the board of trustees will have. What it is? By law, all funds earned by the school must be included in budget income and transferred to the disposal of the treasury. Subsequently, the educational institution has the right to return them (minus the amount of taxes withheld). And then the board of trustees has the right to dispose of them if it has the appropriate powers. But the main ones are still the representatives of the state.

A well-chosen status allows the council to build a more successful scheme. Why should it be created at the school as an independent non-profit organization with the status of a legal entity?

What's in this case? The financial income of a school or kindergarten is divided into two different “streams”. Budget funds are still managed by the Treasury. And money collected by parents or other persons goes to the disposal of the council, has no relation to the treasury and is not subject to taxation.

To create such a board of trustees, you first need to decide on its organizational and legal form. There are several types of non-profit organizations - foundation, autonomous organization, each has its own advantages and disadvantages. For a school board of trustees, the optimal choice is a non-profit partnership. Precisely because it has the legal right to accept membership fees and dispose of them.

How it works

Parents of students become members of the partnership. They pay monthly contributions, the amount of which is set by the board. At the same time, the board of trustees has the right to target financing of the expenses of the educational institution approved by it, for example, paying additional remuneration to its employees.

Here you need to take into account that the board of trustees of an educational institution finances certain courses or educational programs of its own choice. But not for each individual student, but for a class, group or educational parallel. In this case, we are not talking about paid educational services, and there is no need to separately conclude an agreement with each parent.

What other subtleties are there?

To save on remuneration for teachers, you can apply for financial assistance. As is known, the unified social tax is paid by the employer in the event of concluding an employment contract or a work contract and does not apply to the provision of financial assistance and other payments of a non-commercial nature.

This system is extremely suitable for institutions. It is important for them to develop and implement a unified education program that includes both state standards and the latest developments of the institution’s choosing. The “normative” part is financed from the budget, the innovative part is financed from additional funds managed by the school’s board of trustees.

Creation of a non-profit partnership

So what should you do about this? You need to know that both legal entities and individuals have the right to become the founder and members of such a partnership. Typically, the work of the board of trustees is structured according to the following scheme: the head teacher becomes the director of the board, and the parents of students become members. An accountant will be required to manage finances. It is convenient if this position is shared by a representative of the school accounting department. We should not forget that the school itself, as such, is not legally authorized to create third-party organizations, since it is and can be accused of misappropriation of funds.

The first and main document required is the council charter. It should describe everything in great detail - the tasks and goals of the organization, the procedure for admitting and leaving members, the rules for collecting and accounting for contributions.

Another important document is the minutes of the board of trustees, more precisely, the general meeting of its members, at which they appoint a director, list the founders, and indicate who is entrusted with registering the partnership. The protocol must include, in addition to the date and list of those present, a list of reports indicating the content of each of them.

These documents are then submitted to the territorial registration authority along with an application for state registration in Form No. 212 (Resolution of the Government of the Russian Federation) - this is a special form for non-profit organizations.

What does the form contain?

It contains information about the name of the organization and its legal form, legal address. The basis for assigning a legal address at the location of the school can be a letter from the director. He formally has the right to head a non-profit partnership as an individual, but in practice this rarely happens. Although the law does not prohibit anything here, it is not easy for the head of an institution in this case to avoid various speculations and public censure.

Individuals (founders) have the right to create authorized capital by investing a certain amount. You will need to pay a state fee for registration.

Having collected all the necessary package, it is handed over to the registration authority; it is most convenient to immediately submit an application for switching to the “simplified” system. How is this beneficial? In the absence of entrepreneurial activity, the tax will be zero, since with “simplified” membership fees that non-profit organizations receive do not apply to the tax office. Only the formal submission of a quarterly report to the tax office will be required.

What else is needed?

You will need to register with the Pension Fund, apply for social insurance, and open a bank account where charitable donations will be transferred.

Theoretically, the board of trustees of a school can organize an LLC and register it as In this case, its activity will be the provision of educational services or student production. Then you will have to pay all taxes required by law and maintain appropriate reporting. In practice, this path is much longer and more troublesome, so it is much less common.

The board of trustees in a preschool institution is a factor in ensuring the effectiveness of development.

Manager

MADOU of the city of Nizhnevartovsk

DS No. 34 “Thumbelina”

Shcherbinina I.V.

It is possible to solve the problems of a kindergarten and make the wildest pedagogical dreams come true with the help of boards of trustees, on whose constant help and support teachers can count.

The activities of the Board of Trustees at the preschool educational institution make it possible to legalize sponsorship flows to the off-budget account of the preschool educational institution.

The expenditure of funds is directly controlled by the Board of Trustees. Accounting is 100% transparent and accessible to any parent.

And the work of the Board of Trustees helps to strengthen the material base for the development of children.

And at the same time, if we concern the collection of funds from members of the Board of Trustees, or parents wishing to provide assistance, I make reference to the legislation:

Regulations on the expenditure of extrabudgetary funds

Financial resources at the disposal of the board of trustees and received by the Charitable Fund for Preschool Educational Institution No. are distributed depending on their purpose as follows:

1. Charitable donations for the development of preschool educational institutions:

All funds received are spent on the development of the material and technical base of the preschool educational institution.

2. Charitable assistance to preschool employees:

62,5 % - for charitable assistance to group personnel;

25 % - for charitable assistance to preschool employees not employed in the group;

12,5 % - to pay for unforeseen expenses that arise during the month.

3. Charitable assistance to ensure the safety of preschool children:

All funds received are spent on charitable assistance to employees who ensure the safety of children in preschool educational institutions.

4. Charitable assistance for the development of educational processes in preschool educational institutions.

62,5 % - for charitable assistance to specialists conducting the educational process beyond the program;

37,5 % - for holding holidays, sports competitions, competitions and exhibitions.