Director Expenses
A RISE Charter School Director is a non-compensated public official as that term is defined in Idaho Code. However, consistent with the Articles and Bylaws, Directors may be reimbursed for actual and necessary expenses. A Director shall not receive remuneration for service as a Director. However, each Director shall be compensated for actual expenses incurred for travel to, from, and attending meetings of the Board as provided herein. Reimbursement may be paid as the travel is assumed or may accumulate until the end of the fiscal year, at the discretion of the Director.
Board Meetings
Whenever any Director resides at such distance from the meeting place of the Board as to require such Member to incur extraordinary expense in traveling from his or her home to and from the meeting place, the Board may approve payment to a Director of the extraordinary expense incurred in attending any such meeting. The Board has determined that those Directors who will travel in excess of 50 miles from the place where School Board meetings are generally held shall be entitled to an allowance for mileage or actual travel expense incurred, whichever is less.
Expenses for Board Members at Meetings Requiring Travel
Directors normally attend workshops, training institutes, and conferences at both the State and national level. It is appropriate that Director expenditures at these meetings requiring substantial travel be paid by the Charter School from the general fund. It is the intent of the Charter School to pay all legitimate costs for Directors to attend meetings requiring substantial travel, at the established rates for reimbursement set by the Charter School, including the following:
- Transportation as approved by the Board;
- On-site transportation during the course of the meeting, such as bus, taxi, or rental car;
- Hotel or motel costs for the Director, as necessary;
- Food costs as necessary;
- Telephone services shall be provided for necessary communications with business or family, resulting from the Director being away from the location of the Charter School; and
- Incidental expenditures for tips and other necessary costs attributable to the Director’s attendance at the meeting.
The District will not reimburse or pay for such items as liquor, expenses of a spouse, separate entertainment, or other unnecessary expenditures.
Depending upon circumstances and dollar values at issue, the Charter School may be required to report reimbursements consistent with IRS regulations. Tax consequences may be applicable.
However, if such a circumstance does occur, Board members would need to talk with their individual tax preparers regarding tax implications and possible deductions for expenses.
Cross Reference:
§ 7430 Travel Allowances and Expenses
Legal References:
I.C. § 30-30-611 Compensation of Directors
I.C. § 33-5204 Nonprofit Corporation – Liability - Insurance
I.C. § 74-401, et seq. Idaho Ethics in Government Act of 2015
Policy History:
Adopted on: May 17, 2021
Revised on:
Reviewed on: