Handing Off to a New Board: The Transition Checklist

This checklist is for club officers after an election: the outgoing president, treasurer and secretary handing over, and the new board taking the keys. A good new board transition moves three things on purpose: who can sign for money, who owns every account, and who holds the records. Work through the areas below, fill in the handoff table, and use the 30-day plan for the first month.

This is not legal or tax advice. Banks, states and leagues each have their own rules. Where something depends on your state or your bank, this post says so.

Before the Handoff Meeting

Put one handoff meeting on the calendar soon after the election, with outgoing and incoming officers in the same room.

1. Get the vote in writing. The minutes of the election meeting are the document banks and others will ask for. Make sure the secretary finishes and approves them quickly.
2. Make a list of every account. Each outgoing officer writes down every login, service and contract they handle.
3. Agree on one shared place for records. A club drive or folder the club owns, not someone’s personal account.

Money: Bank Signers, Cards and Payment Accounts

Banks will not change signers just because someone tells them about an election.

What the bank will want

Requirements vary by bank, so call yours first. As one example, SESLOC Credit Union says it requires meeting minutes that name the new officers and the new account signers, a signature card for each new signer with details such as Social Security number, and a picture ID checked by its staff. A Chron small business guide describes a similar process: the minutes confirming the new signer, a signature card and photo ID for the new signer, and a change request that ends the old signer’s authority.

• Pass a motion naming the new signers. Some banks have their own resolution form; ask for it.
• Remove outgoing signers in the same visit. Do not leave a former officer on the account “just in case.”
• Shut off outgoing officers’ online banking access and set up access for the new treasurer, as SESLOC also advises.
• Cancel any debit cards in old officers’ names.
• Update payment processors, PayPal or Venmo business accounts, and the registration system’s payout settings so the club, not a person, controls where money lands.

For what the new treasurer does after the keys change hands, see treasurer duties for a nonprofit youth sports club.

Logins, Passwords and Online Accounts

The rule is simple: transfer ownership, do not share personal logins. If the club’s Facebook page, email or website lives under a former officer’s personal account, the club does not really own it.

• Club email. Use role addresses (president@, treasurer@) owned by the club, and change the passwords at the handoff.
• Social media. Add the new officers as admins from inside each platform, confirm they can log in, then remove former officers. Keep at least two current board members as admins on every account.
• Domain and website. Find out who the domain registrar is and whose name and email are on the registration. ICANN says to contact the registrar to change the registrant and notes that policies vary by registrar, so check yours before you start. Note the renewal date.
• Registration software. Make the new registrar and treasurer admins, then remove or downgrade former officers. Check who receives payment and refund notices.

IRS and State Filings

EIN responsible party (Form 8822-B)

The IRS defines a responsible party as the person who controls or manages the entity’s funds and assets, and for a tax-exempt organization that is usually the principal officer. If that person changes, Form 8822-B says the change must be reported within 60 days. The IRS page on responsible parties adds that if you get no confirmation within 60 days, you mail a copy marked “Second Request.” The form says there is no penalty for not filing, but you may miss IRS notices.

Form 990-N, 990-EZ or 990

According to the IRS, Form 990-N is for small organizations whose gross receipts are normally $50,000 or less, and it is due by the 15th day of the 5th month after the tax year ends (May 15 for a December 31 year-end). Forms 990 and 990-EZ have the same due date, and Form 8868 gives an automatic 6-month extension. Missing the required return three years in a row means automatic loss of tax-exempt status, so write down who files it and when.

State filings

Your state may require a periodic report from nonprofit corporations, and some states also require charity registration. Rules and dates depend on your state, so check with your Secretary of State and Attorney General’s office, and update officer names on the next filing.

Insurance, Permits, Contracts and Equipment

• Insurance. Call the agent or league insurance contact. Update the named contact, ask when the policy renews, and find out how to request certificates of insurance for field owners.
• Field permits. Find out who holds each permit with the city, school district or parks department, when it renews, and who the club’s contact is there.
• Vendor contracts. Uniforms, photos, trophies, referee assigners. List each with its end date and auto-renew terms. Tell each vendor who the new contact is.
• Equipment inventory. Count what is in the shed or storage unit, note who has keys and lock codes, and change codes if former officers keep a copy. The equipment tracker in MCM360 Sports keeps sizes and checkouts by player if you want it off paper.

Records the New Board Needs

• Bylaws and any amendments, plus the articles of incorporation.
• Board minutes for at least the past few years, including the election minutes.
• Financial records: bank statements, the budget, the last year-end report and past IRS filings.
• Policies: refunds, code of conduct, background checks.

Keep originals in the club’s shared folder. Outgoing officers should not keep the only copy of anything.

The Handoff Table

Print this, fill it in at the handoff meeting, and file the signed copy with the minutes.

A 30-Day Plan for the New Board

Week 1

• Hold the handoff meeting and fill in the table.
• Book the bank appointment with old and new signers.
• Change club email passwords and add new social media admins.

Week 2

• Finish the bank change and confirm online banking access.
• File Form 8822-B if the principal officer changed.
• Update registration software, payment and domain contacts.

Week 3

• Call the insurance agent, permit offices and each vendor.
• Count equipment and change lock codes.
• Put filing and renewal dates on a shared board calendar.

Week 4

• Hold the first full board meeting. Review the budget, the calendar and anything still blank in the table. If you need a format, see how to run a youth sports board meeting.

Common Questions

How long does it take to change signers on a club bank account?

It depends on your bank. Plan on at least one appointment where the new signers bring photo ID and sign signature cards, and the bank reviews the minutes that name them. If the minutes are not approved yet, the change can stall. Call the bank before the handoff meeting, ask exactly what documents they need, and book the visit for the first or second week after the election.

Can the old treasurer just give the new treasurer the online banking password?

No. Sharing one person’s login means the bank still sees the old treasurer as the user, and the club has no clean record of who did what. Have the bank set up the new treasurer with their own login and turn off the outgoing treasurer’s access, which is the order SESLOC Credit Union describes for new signers.

Do we have to tell the IRS when we get a new president?

Only if the responsible party on your EIN changes. For a tax-exempt organization, the IRS says that is usually the principal officer. If it changes, Form 8822-B says to report it within 60 days. The form says there is no penalty for not filing, but you risk missing IRS notices, so it is worth the few minutes it takes.

When is our Form 990-N due?

The IRS says Form 990-N is due by the 15th day of the 5th month after your tax year ends. For a club with a December 31 year-end, that is May 15. If it lands on a weekend or holiday, it moves to the next business day.

What if a former officer won’t hand over the Facebook page or website?

Ask in writing, from the board, and give a date. If the account was set up under a personal profile, ask the former officer to add a current officer as an admin and then step off. For the domain, contact the registrar and ask what they need to change the registrant.

Should outgoing officers keep copies of club records?

The club should hold the originals in a folder it owns, so no club record exists only on one person’s laptop or personal email. Ask outgoing officers to move files into the club’s shared folder at the handoff meeting, and check them off in the handoff table.

Who should be admin on our club accounts?

At least two current board members on every account, usually the president and one other officer, plus whoever does the daily work, like the registrar or treasurer. Two admins means one person leaving or losing a phone does not lock the club out. Review the admin list at every officer change and remove former officers right away.

Do field permits transfer to the new board automatically?

Not always. Some permits are tied to a named contact rather than just the club. Call each city, school district or parks office that issues your permits, tell them who the new contact is, and ask about renewal dates and insurance certificate requirements. Rules vary by town, so check with each permit office directly.

A handoff goes smoother when the records were never in one person’s hands. If you would rather keep the agenda, attendance and minutes in one place the next board inherits, see how board meetings work in MCM360 Sports, and how documents and the club handbook stay with the club.