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.