WAG Coaches Expenses and Fees

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When reimbursing coaches for their travel expenses and session fees, has anyone ever issued a 1099 for the session fees as non-employee compensation? We pay our coaches expenses from our Booster Club fundraising revenue. Any information and industry standards would be greatly appreciated. Thank you!
 
I have a background in Accounting but I'm not an expert and I don't think you can give a 1099 as the boosters aren't really hiring them to do a job but paying expenses that are part of a fee that is part of attending a meet charged by the gym to the parents so you are just a middle man and paying on behalf of the parents. It is the expenses associated with going to the meet for each family just like the meet fees in general.
 
When our booster was still paying session fees...they would reimburse the gym...the gym paid the coaches. The session fees would come on our regular gym paycheck.
 
Our booster club pays the gym and the gym pays the coaches for the travel expense. The gym pays the session fees.
 
Is the Booster Club a 501(c)? If yes, it's a business -- just a not for profit business. Coaches fees may be applicable for reporting. Reimbursements, not. There's a minimum though (I think it's more than $600 in services). Key question is whether you're paying for services. Our old gym started issuing 1099-MISC to the coaches. The head coach was originally skeptical and called other gyms. They confirmed that's what other gyms were doing as well. Our current gym doesn't pay the coaches for services, so no 1099s required.

The IRS website is irs.gov -- lots of docs there. I would start with a general Internet search first though, so you can find an explanation in English first (and I say that as a tax professional and CPA).
 
Thank you for your responses. I like the idea of passing the fees to the Gym and having them report it in the coaches pay and therfore their w-2's, better than issuing a 1099.
 
With the IRS cracking down on 1099 compliance more and more, I feel like it's best for booster clubs to only handle expense reimbursements and not payment for services. Many times, treasurers for booster clubs are volunteers that may not have the experience to even know if and when a 1099 should be issued. If you keep it simple for the treasurers, you can avoid some pretty costly penalties. Depending on how gyms run their meets, there may be 1099s that have to be issued for the meets your gym chooses to attend, too.

As another accounting aside, make sure your booster clubs are filing the appropriate Form 990. The IRS is cracking down on non-filing non-profits and revoking their non-profit status.

That's the end of my accountant rant.
 

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