responsibilities of officers and chairmendownloads.capta.org/con/handouts/2015/a08-pta...2015...

Responsibilities of Officers and Chairmen All board members and chairmen are expected to: • Accept office or position only when willing to uphold the policies and procedures of the

State and National PTA;

• Accept office only when willing to prepare oneself to fulfill the responsibilities of the office;

• Study and follow unit bylaws and standing rules;

• Attend and participate in meetings;

• Review and maintain the procedure book and files for the position;

• Abide by the will of the majority;

• Respect the privacy of the business of the executive board;

• Protect the privacy of all members by not allowing distribution of membership lists to

outside interests;

• Meet deadlines and fulfill assignments promptly;

• Give accurate and detailed account of all monies entrusted to them;

• Delegate instead of doing it all yourself;

• Develop and strengthen leadership;

• Attend conferences, workshops and conventions;

• Ensure a good transition by passing on all resources and records; and

• Resign if unable to perform the required duties of the office.

The California State PTA does not recognize co-officers. “Co-officer” implies two people of

equal rank sharing one position. In PTA, only one name may be listed for each office, and only

one individual may vote. Bylaws may be amended to include additional officers to share the

workload.

The bylaws provide the month for the annual election and the date when the term begins. All

officers and chairmen are obligated to study and follow PTA bylaws and standing rules. They

are also responsible for reviewing, as well as maintaining while they are in office, the procedure

book (Procedure Book 2.3.4, 38) specific to their office.

2327 L Street • Sacramento, CA 95816 916.440.1985 • FAX: 916.440.1986

Email [email protected] • www.capta.org

2015 California State PTA Convention 1 PTA Finances for All Board Members-A08

CONFLICT/WHISTLEBLOWER FORM

ANNUAL QUESTIONNAIRE

UNIT NAME ____________________________________

NAME: _______________________________________________________________ Telephone: (______) ______________

PTA POSITION: _________________________________________________________________________________________

Occupation: _____________________________________________________________________________________________

Name of Employer: ______________________________________________________________________________________

Employer’s Address: ______________________________________________________________________________________

_______________________________________________________________________________________________________

City State Zip

1. I have read the California State PTA Conflict of Interest Policy (Section 2.3.2): ___ Initial

2. I have read the California State PTA Whistleblower Policy (Section 2.3.11): ___ Initial

3. I understand that as a board member, I have a responsibility to review the tax return: ___ Initial

4. Are you currently being compensated by the PTA for services rendered to the organization (whether as a part-time or full-time

employee, independent contractor, consultant or otherwise) within the previous 12 months? __Yes __No

5. Do you anticipate the receipt of compensation from the PTA for the rendering of services as described in question 1 above

during the upcoming 12 months? __Yes __No

6. If any person bearing any of the following relationships to you is currently being compensated by the PTA for services

rendered to it as described in question 4 above within the previous 12 months, please list his or her name in the following

space and indicate the person’s relationship to you by using the relationships designated below (if no such person is being

compensated, please print the word “none” in the first space): __Yes __No

Relationships: brother, sister, ancestor, descendent, spouse, brother-in-law, sister-in-law, son-in-law, daughter-in-law, mother-in-law, father-in-law

Name ___________________________________ Relationship _______________________________________

7. If any person bearing any relationship to you as described in question 6 above anticipates the receipt from the PTA for the ren-

dering of services to it as described in question 4 above within the next 12 months, please list his or her name in the following

space and indicate this person’s relationship to you (if no such person anticipates receipt of such compensation, please print

the word “none” in the first space).

Name ___________________________________ Relationship _______________________________________

8. Are you a director, an officer, an employee or an owner in any business or entity which has done business within the previous

12 months with the California State PTA, or currently is, or is contemplating doing business with the business? __Yes __No

If yes, please explain type of business, type(s) of transaction(s), relationship:

_______________________________________________________________________________________________________

_______________________________________________________________________________________________________

Date: ________________________________, 20___ Signature __________________________________________

Type or print name___________________________________

2327 L Street, Sacramento, CA 95816-5014 916.440.1985 • FAX 916.440.1986 • [email protected] • www.capta.org


SAMPLE FINANCIAL CALENDAR (Year-round PTAs adapt accordingly) �

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TREASURER’S REPORT (SAMPLE)_________________ PTA

November 14, 20�� – December 14, 20��

CHECKING ACCOUNTBALANCE ON HAND 11/14/20 $ 4250.00

INCOME11/15 DEP: Carnival $ 1450.0011/17 DEP: Membership Dues, unit portion (150 @ $5) 750.0011/22 DEP: Book Fair 349.5012/05 DEP: Gift Wrap 5000.0012/10 NSF check #1113 – Book Fair purchase (16.50)

TOTAL 7533.00 7533.00

FUNDS NOT BELONGING TO THE UNIT INCOME11/17 DEP: Membership, 150 @ $4.00 (council/district/State/National PTA) $600.0012/10 DEP: Founders Day Freewill Offering 213.00

TOTAL 813.00 813.00TOTAL INCOME $12596.00

EXPENSESCk # 3150 Cajon Council, insurance premium $ 195.00Ck # 3151 Mary Smith, Carnival expenses 55.0012/10 Bank fee, NSF Ck # 1113 10.00Ck # 3153 Patty Harper, hospitality 7.49Ck # 3154 Book Fair Company 120.00Ck # 3155 VOIDCk # 3156 Cajon Council, convention/2 delegates 260.00Ck # 3157 Susan Bird, office supplies 15.29Ck # 3158 VOID 0.00Ck # 3159 Beverly Anderson, postage 3.7012/13 Transfer to Savings 5000.00

TOTAL 5666.48 5666.48

FUNDS NOT BELONGING TO THE UNIT EXPENSES:#3152 Cajon Council, 150 members @ $4.00 (council/district/State/National PTA) $600.00#3160 Cajon Council, Founders Day Freewill Offering 213.00

813.00 813.00TOTAL EXPENSES $ 6479.48

BALANCE ON HAND 12/14/20 $ 6116.52

SAVINGS ACCOUNTBALANCE ON HAND 11/14/20 $ 8649.55

12/10 DEP: Interest 4.3212/13 DEP: Transfer from Checking 5000.00

Withdrawals 0.00

BALANCE ON HAND 12/14/20 $ 13653.87

Signature __________________________________________________ Date _________________


FINANCIAL SECRETARY’S REPORT

_________________ PTANovember 14, 20�� – December 14, 20��

A monthly report must reflect the duties of a financial secretary as assigned in the bylaws andshould include:

RECEIPTS(Listing of monies received and given to treasurer to deposit.)

11/13 Carnival $ 1450.0011/17 Membership Dues, (150 @ $9) 1350.0011/21 Book Fair 349.5012/05 Gift Wrap 5000.0012/10 Founders Day Freewill Offering 213.00

TOTAL $ 8362.50

DEPOSITS(Listing of monies deposited — a duplicate copy of deposit slip is given to treasurer.)11/14 Carnival $ 1450.0011/18 Membership Dues, (150 @ $9) 1350.0011/22 Book Fair 349.5012/06 Gift Wrap 5000.0012/11 Founders Day Freewill Offering 213.00

TOTAL $ 8362.50

PAYMENT AUTHORIZATIONS(Listing of authorizations written and forwarded for authorized signatures.)# 54 VOID# 55 Cajon Council, insurance premium $ 195.00# 56 Mary Smith, Carnival expenses 55.00# 57 Patty Harper, hospitality 7.49# 58 Book Fair Company 120.00# 59 Cajon Council, convention/2 delegates 260.00# 60 Susan Bird, office supplies 15.29# 61 Beverly Anderson, postage 3.70

TOTAL $ 656.48

Note: A Payment Authorization is not needed for payment of membership or freewill offering (fundsnot belonging to unit)

____________________________________________________ _____________________Financial Secretary Signature Date


ABC PTSAAnnual Financial Report

July1, 2014-June 30, 2015

Actual Budget2014-2015 2015-2016

Carry Over Funds per AuditGeneral Account, July 1 25,146.00$ 23,308.91$

ReceiptsMembership Income-Unit portion ($3.5/$3) 714.00$ 675.00$ Donations 750.00$ 500.00$ Interest Earned 5.25$ 10.00$ Fundraising Income

Book Faire 3,894.27$ 4,500.00$ Harvest Festival 14,780.65$ 12,000.00$ Gift-wrap 23,912.31$ 25,000.00$ Silent Auction 10,000.00$ Spirit Wear 1,245.00$ 1,000.00$

Program IncomeFamily Events 296.00$ 500.00$ Ice Cream Social 127.00$ 50.00$

Total Income 45,724.48$ 54,235.00$

Receipts not belonging to Unit

Membership Income($4.5/$4) 918.00$ 1,125.00$

DisbursementsFundraising Expenses

Book Faire 1,933.16$ 3,000.00$ Harvest Festival 4,863.38$ 5,000.00$ Gift-wrap 10,318.30$ 12,500.00$ Silent Auction 1,000.00$ Spirit Wear 1,035.90$ 2,000.00$

Program ExpensesArt Instructors 3,000.00$ 4,000.00$ Choral Music 3,000.00$ 4,560.00$ Grade Level Field trips 1,437.52$ 1,500.00$ Teacher Grants 12,394.66$ 14,000.00$ ABC Reading Program 1,362.81$ 1,500.00$ Art Education 100.00$ 250.00$ Assemblies 1,949.00$ 2,500.00$ Directory Expense 1,000.00$ 1,200.00$ Ice Cream Social 31.26$ 200.00$ Perfect Attendance/Student certificates 2,294.00$ 3,000.00$ Picnic 1,500.00$ Open House/Art Fair 246.64$ 250.00$ Reflection 192.13$ 200.00$

Operating ExpensesBabysitting 208.00$ 260.00$ Convention -$ 1,500.00$ Hospitality 460.00$ 550.00$ Insurance-Liability and Workers Comp 640.00$ 600.00$ Officer Expense 195.34$ 220.00$ Presidents Pin 40.00$ Tax Preparation 300.00$ 300.00$ Supplies and Maintenance 469.47$ 500.00$ Account Fees 130.00$ 156.00$ Carry-over Funds 15,000.00$ Unallocated 257.91$

Total Expenses 47,561.57$ 77,543.91$

Funds Not Belonging to unitMemberships remitted 918.00$ 1,125.00$

Cash +Net Receipts-Disbursements 23,308.91$ -$

Cash Balance 23,308.91$

ANNUAL FINANCIAL REPORT (SAMPLE)FISCAL YEAR _________

Name of Unit ___________________________________________ IRS EI # _____________

Council ________________________________________________ District PTA __________

BALANCE ON HAND from previous year $ ________________RECEIPTS

Savings account interest $ ________________Checking account interest $ ________________Membership dues (unit portion only) $ ________________Fundraising (list total gross income individually)

xxx $ ________________xxx $ ________________

Donations $ ________________TOTAL $ ________________

RECEIPTS NOT BELONGING TO UNITCouncil, district, state, and National PTA membership per capita $ ________________Founders Day freewill offering $ ________________

TOTAL $ ________________TOTAL RECEIPTS $ ________________

DISBURSEMENTS (List Budget Categories)Operating expenses

Membership envelopes $ ________________Insurance premium $ ________________Newsletter and publicity $ ________________Council/district leadership workshops $ ________________Convention (State/National PTA) $ ________________Officers’ and chairmen’s reimbursement $ ________________Past president’s pin $ ________________Honorary Service Award $ ________________

Program expensesPrograms and assemblies $ ________________Reflections Program $ ________________Parent Involvement $ ________________Emergency preparedness $ ________________Hospitality $ ________________

FundraisingCarnival $ ________________Book fair $ ________________Gift wrap $ ________________

TOTAL $ ______________

DISBURSEMENTS NOT BELONGING TO UNITCouncil, district, state, and National PTA membership per capita $ ________________Founders Day freewill offering $ ________________

TOTAL $ ________________TOTAL DISBURSEMENTS $ ________________

BALANCE ON HAND $ ________________

Signature ______________________________________________ Date ________________


BUDGET (SAMPLE)FISCAL YEAR ____________

Name of Unit _______________________________________________ IRS EI # ________________Council ___________________________________________________ District PTA _____________Bank Name ________________________________________________ Account # _______________Bank Address ______________________________________________________________________

BALANCE ON HAND from previous year $ ______________ESTIMATED RECEIPTS

Interest income $ ______________Membership dues (unit portion only) $ ______________Fundraising (list individually)________________________________________________ $ ______________________________________________________________ $ ______________

TOTAL $ ______________RECEIPTS NOT BELONGING TO UNIT

Council, district, State and National PTA membership per capita $ ______________Founders Day freewill offering $ ______________

TOTAL $ ______________TOTAL RECEIPTS $ ______________

ESTIMATED DISBURSEMENTSOperating expenses

Membership envelopes $ ______________Insurance premium $ ______________Newsletter and publicity $ ______________Council/district PTA leadership workshops $ ______________Convention (State/National PTA) $ ______________Officers’ and chairmen’s reimbursement $ ______________Past president’s pin $ ______________Honorary Service Award $ ______________

Program expensesPrograms and assemblies $ ______________Reflections Program $ ______________Parent Involvement $ ______________Emergency preparedness $ ______________Hospitality $______________

FundraisingCarnival $______________Book fair $ ______________Gift wrap $______________

Carry-over to next year $ ______________Unallocated reserves $ ______________

TOTAL $ ______________DISBURSEMENTS NOT BELONGING TO UNIT

Council, district, State and National PTA membership per capita $ ______________Founders Day freewill offering $ ______________

TOTAL $ ______________TOTAL DISBURSEMENTS $ ______________

BALANCE ON HAND $ ______________

__________________________________________________________ Date ___________________Treasurer’s Signature


PTA Financial Flow Chart

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Membership Dues

# _______ members @ $ ______ (dues) = $ ______ + donations = $ _____ Grand Total $ ___________

Signature _________________________________________

Signature _________________________________________

Signature _________________________________________

Amount Received: $ _______________________________

Signature _________________________________________

Date _____________________________________________

FOR OFFICIAL USE ONLY

COINS______________ x 1¢ = _______________

______________ x 5¢ = _______________

______________ x 10¢ = _______________

______________ x 25¢ = _______________

______________ x 50¢ = _______________

______________ x $1 = _______________

TOTAL $ ____________________

CURRENCY______________ x $ 1 = _______________

______________x $ 5 = _______________

______________x $ 10 = _______________

______________x $ 20 = _______________

______________x $ 50 = _______________

______________x $100 = _______________

TOTAL $ ____________________

CHECKS Attach adding machine tape of itemized checks.

# ___________$ _________ # ___________$ _________

# ___________$ _________ # ___________$ _________

# ___________$ _________ # ___________$ _________

# ___________$ _________ # ___________$ _________

# ___________$ _________ # ___________$ _________

# ___________$ _________ # ___________$ _________

# ___________$ _________ # ___________$ _________

# ___________$ _________ # ___________$ _________

# ___________$ _________ # ___________$ _________

# ___________$ _________ # ___________$ _________

# ___________$ _________ # ___________$ _________

# ___________$ _________ # ___________$ _________

# ___________$ _________ # ___________$ _________

# ___________$ _________ # ___________$ _________

# ___________$ _________ # ___________$ _________

TOTAL $ ____________________

CASH VERIFICATION FORM(Membership, Fundraisers, Donations)

UNIT NAME__________________________________________________________________________________

ACTIVITY ___________________________________________ DATE __________________________________

GRAND TOTAL $ ___________________________________


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TOTAL EXPENSE

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The five-minute audit for PTAs �

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Note: If the bank statement does not include copies of checks, the unit has to obtain copies. Most banks have online access. PTAs can have online access to their bank accounts, but they must decline any access to online payment of bills.

Step 1: Look at the checks. Verify o� 7ZR�VLJQDWXUHV�RQ�HYHU\�FKHFN�o� 3D\HH��DPRXQW�DQG�GDWH�PDWFK�WKH�WUHDVXUHU¶V�UHSRUW�o� 3XUSRVH�RI�SD\PHQW�LV�LQFOXGHG�LQ�WKH�FKHFN¶V�QRWH�VHFWLRQ�

Step 2: Look at the deposits. Verify�o� 'DWH�DQG�DPRXQW�PDWFK�WKH�WUHDVXUHU¶V�UHSRUW�o� 'HSRVLWV�KDYH�EHHQ�WLPHO\�

Step 3: Assure no online payments or withdrawals have been made using a debit/ATM card. Step 4: Reconcile the bank statement to the treasurer’s report.��

0DNH�DGMXVWPHQWV�IRU�FKHFNV�WKDW�KDYH�QRW�FOHDUHG�DQG�GHSRVLWV�QRW�VKRZQ��Step 5: Contact the treasurer to determine the source of the error(s). Corrections, if required, are

included in the next treasurer’s report. Report findings to unit president, treasurer and auditor �LI�UHYLHZHU�LVQ¶W�WKH�DXGLWRU�. Note: the five-minute audit will NOT reveal that the treasurer allocated $100 collected for Membership Dues to Gift-Wrap Income instead, but it will point out that a $1,000 deposit showing on the treasurer’s report didn’t actually make it to the bank or that a check cashed by the bank didn’t show up on the treasurer’s report. If this happens, ask more questions and investigate further!

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��$GDSWHG��UHSULQWHG�ZLWK�SHUPLVVLRQ�IURP�1RQ3URILW�&HQWUDO��,QF��ZZZ�QRQSURILWFHQWUDO�EL]��&RS\ULJKW��

Call president and treasurer. Looks like Nov. treas. report -check #103- needs to be corrected. Could be bank error?


http://www.nonprofitcentral.biz/

All PTAs Must File Tax Returns California State PTA is committed to providing information to help make your PTA aware of the latest state and federal requirements. Federal laws and new state laws require nonprofit groups, including PTAs, to file tax returns. Below is a list of the new requirements as they relate to PTAs for the federal IRS Form 990, and for the State of California Franchise Tax Board Form 199 and Attorney General’s Registry of Charitable Trusts RRF-1. All forms must be filed 4 months and 15 days after the fiscal year ends. Fiscal year dates can be found in bylaws (Article XIII) or contact your district president. The name on the Federal form 990 is PTA California Congress of Parents dba name on front cover of the bylaws. The name on all state filings is name found on the bylaws. The Group Exemption Number is 0646 The bylaws (Article XIV) list the appropriate numerical identifiers for each report. The IRS uses an Employers Identification Number (EIN). The Franchise Tax Board has assigned an 8 digit corporation or entity number and the Attorney General uses a Charitable Trust (CT) number.

Federal IRS Form 990

Internal Revenue Service (IRS) Form 990 tax returns or an extension request Form 8868 must be filed no later than four months and 15 days after the fiscal year-end. Check your PTA bylaws for your fiscal year-end. See filing instructions a t http://www.irs.gov/pub/irs-pdf/i990.pdf.

Gross Receipts If your PTA’s gross receipts are:

!Form to file

Normally equal to or less than $50,000 990N More than $50,000 and less than $200,000 and total assets are less than $500,000

!990EZ

Equal to or more than $200,000 or more, and total assets are equal to or more than $500,000

!990

All Forms 990 or 990EZ require a Schedule A be completed. Schedule B must be completed if the PTA receives a donation of $5,000 or more from a single donor. !

California State Franchise Tax Board Form 199

All PTA units, councils and districts must file the Form 199. Returns are due four months and 15 days after the fiscal year-end. To see more information on the Form 199N go to http://www.ftb.ca.gov/professionals/taxnews/2010/July/Article_8.shtml.

Gross%Receipts%Tax%Year%!!If!your!PTA’s!gross!receipts!are:! !!Form!to!file!

!!Normally!equal!to!or!less!than!$50,000!!!!!!

!!199N!

!!Normally!greater!than!$50,000! !!199!


California Attorney General’s Office

!Charitable Trust The Annual Registration Renewal Report (RRF-1) must be filed every year. A fee is required if the Gross Receipts exceed $25,000. If the association answers any of the questions “Yes,” additional information is required. PTA audits done by a volunteer are NOT prepared in accordance with Generally Accepted Accounting Principle !Planning to conduct drawings or charitable gaming activities? If you are planning a raffle (http://oag.ca.gov/charities/raffles) or a gaming activity (http://oag.ca.gov/gambling/forms) you can apply for a raffle or gaming certificate before you advertise the event. Speak with your council or district for undertaking the event(s). An Opportunity Drawing is an activity wherein no one purchases a ticket and everyone is given a chance to win. This is not a raffle and does not require a raffle permit. If everyone who purchases a hot dog has a chance to win, it is a raffle and a permit is required. !

!

!

NEW TAX FILING SUPPORT CENTER From California State PTA

Tools and guidance to help PTAs meet federal and state nonprofit reporting requirements.

http://www.capta.org/sections/finance/tax-filing-center.cfm

email: [email protected]

or call (888) 564-6782

This service includes:

• Direct assistance for local PTA leaders about what to file and how to file your tax

information.

• Help resolving problems when your PTA receives a letter from governmental entities such

as the IRS or State Franchise Tax Board.

• Answers to your questions regarding tax filings that are required for all PTAs.

• Guidance through the reinstatement process if your PTA has been revoked (although with

our help early on, this should never happen to your PTA).


responsibilities of officers and chairmendownloads.capta.org/con/handouts/2015/a08-pta...2015...

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