PRESIDENT Preside over Executive/Board of Director Meetings and general membership meetings, Oversee...

PTA LOCAL UNIT TREASURER

LEADERSHIP-PRESIDENTS &UNIT OFFICERS

This power point with the notes and references on where to find the rules and guidelines laid out is available at www.idahopta.org under Local Leaders

When you begin your term as a leader or President, you are given all these resources and websites and books to read. There are rules, guidelines, classes, course, and more that try and answer all your questions. I have taken the MUST KNOW information from each of these resources, the information I would want MY units and Presidents to know in my region to survive a year with and created this one-stop power point. Its a lot of information and it comes from many resources but I believe that if you only read ONE thing to help you be an effective leader and President, THIS power point would meet your needs.

Dawn Ristau, Region [email protected]

www.idahopta.orgLOCAL LEADERSusername: password: (LOOK ON BACK OF MEMBERSHIP CARD)IDAHO RESOURCE MANUAL (IRM)

www.pta.orgRunning A PTAhttp://www.pta.org/running_a_pta.asp

1PRESIDENTPreside over Executive/Board of Director Meetings and general membership meetings,Oversee all PTA programs and committees except the nominating committee,Represent your unit at Region PTA meetings & state convention,Ensure a budget is in place and adopted/approved by the general membership,Ensure standing rules are in place and adopted/approved by the Board of Directors each year,Ensure an annual audit is completed on the units financial records every year and all IRS reports are being filed,Oversee the membership committee to ensure growth within your unit,Ensure that the PTA sponsored Reflections program is offered to students with school Principal and administration approval,Delegate and bring in new volunteers who can help with programs,Rise up new leaders in PTA and share all that you know and learn.This power point addresses ALL things a leader or President should know and be concerned with.Your job as a PRESIDENT pretty much means you oversee everything!

Including..A budgetStanding RulesAn Annual AuditThe membership CommitteeReflections programVolunteersAnd other leaders

Reference the President-Quick Reference Guide (page 9-10, 23)http://www.pta.org/running_a_pta.asp (click on Quick Reference Guides)

IPTA Local Unit Uniform Bylaws article VIII: Duties of Officers, Section 1 http://www.idahopta.org/LOCAL_LEADERS.html (look under TAB 3)

www.idahopta.orgLOCAL LEADERSusername: password: (LOOK ON BACK OF MEMBERSHIP CARD)IDAHO RESOURCE MANUALBylaws, Tab 3

2Conducting Your FIRST Meeting The first meeting is called the ANNUAL meeting,Secretary- Reading of the minutes from the last meeting (even if it was the previous school year),Treasurer- Submit audit report with annual financial report to general membership for adoption/approval,Treasurer- Submit budget report to membership for adoption/approval (read the budget line item by line item),Treasurer- Give balance sheet and current bank balance to membership (treasurer reports are filed for audit - not approved at meetings),

President- Approve Membership Dues amount (amount UNIT will charge above the required $7.50 per adult member due to state).

One of the most nerve-racking responsibilities for a President is conducting the meetings.

This are must dos at your first meeting. In addition Im sure you will still have other business that needs discussed or decided.

*In 2011 National PTA, raised their membership price from $1.75 to $2.25. Since Idaho PTA has a set rate of $5.25 in the Bylaws as voted on at 2009 convention, the dues amount owed to Idaho PTA by Nov. 15th and monthly there-after starting in Fall 2012 is now $7.50 per adult.

Standing Rules is where you list your local unit dues amount. If greater than the $7.50 already due to state/national, it must be approved by membership at your FIRST meeting through the approval of your Standing Rules. http://www.idahopta.org/LOCAL_LEADERS.html (look under TAB 3)

IPTA Local Unit Uniform Bylaws Article XII: General Membership Meetings, Section 3

IPTA Local Unit Uniform Bylaws Article XI: Committees, Section 6

Money Matters Guide (page 8-9, 13)http://www.pta.org/running_a_pta.asp (click on Quick Reference Guides)

IPTA Local Unit Uniform Bylaws Article VIII: Duties of Officers, Section 4

IPTA Local Unit Uniform Bylaws Article IX: Board of Directors, Section 4


3Sample ANNUAL Meeting Agenda

4OTHER IMPORTANT MEETINGSFirst Executive/Board of Directors MeetingRead & approve/adopt the local unit standing rules Report the findings of the annual audit & annual reportPrepare & submit an annual budget

Last Executive/Board of Directors MeetingPresident shall appoint an Auditor or Auditing Committee (of at least 3 people) and subject to the approval of the Executive Committee to audit the financial records of your unit.

February Membership MeetingA nominating committee (of an odd number and at least 3 members) shall be elected (one month prior to elections).

March Membership MeetingOfficer elections are held & convention delegates announced (one month prior to convention).Your BOD should be meeting frequently, if not monthly.

The Standing Rules template for an Idaho PTA unit can be found at; http://www.idahopta.org/LOCAL_LEADERS.html (look under TAB 3)




Standing Rules: Annual Audit, Annual Budget



IPTA Local Unit Uniform Bylaws Article VII: Nominating Committee, Section 8

Standing Rules: Nominating Committee

IPTA Local Unit Uniform Bylaws Article VII: Officers and their Election, Section 1-7


Standing Rules: Voting Delegates, General Membership Meeting5EXECUTIVE COMMITTEEThe Executive committee is made up of the ELECTED OFFICERS of your unit,All Elected Officers MUST be members of this unit

A majority of these members constitute a quorum

The Executive committee should meet on a regular basis and document/record minutes of those meetings

Committee chairs should present a plan of work to the Executive Committee for approval before taking action.

Your core group, is your elected officers, the EXECUTIVE COMMITTEE, which MUST consist of the President, VP, Secretary, and Treasurer.

IPTA Local Unit Uniform Bylaws Article X: Executive Committee, Section 1-4

Standing Rules: Executive Committee Meetings

Some units elect other VP positions such as; VP of Programs, VP of Publications, etc.6BOARD of DIRECTORSThe Board of Directors is made of all the elected officers (Executive Committee) PLUS any other committee chairs or individuals named in your standing rules,Most units combine Executive/BOD meetings as one,Regular meetings shall be held with the date and time fixed by the Board at its first meeting of the year (as designated in the standing rules) and these meeting should be recorded and last meetings minutes approved at each regular meeting,ALL BOD members MUST be a member of this local unitBOD selects an auditor or an auditing committee to audit the units financial records (on an annual basis)BOD prepares and submit an annual budget to the general membership for adoption (to be adopted before money is spent)BOD approves payment of routine bills within the limits of the approved budget line item amounts.

For a more efficient unit, your BOD should be meeting before each general membership meeting.

The BOD is the elected officers plus any other committee chairs or individuals named in your standing rules. It may be a conflict of interest to have your school Principal part of your BOD.

Most likely your CORE group (executive committee) will meet as the BOD but on occasion if making decisions that affect a program and a committee chair would need to be involved, it is stated in the standing rules if a committee chair can vote on official BOD business.

The BOD is also charged with selecting the auditor, preparing a submitting an annual budget, and overseeing payment of routine bills.

IPTA Local Unit Uniform Bylaws Article IX: Board of Directors, Section 1-8

Standing Rules: Board of Directors

You decide in your standing rules if committee chairs will be a part of and voting members of your Board of Directors.

Audit Forms;www.idahopta.orgLOCAL LEADERSusername: password: (LOOK ON BACK OF MEMBERSHIP CARD)IDAHO RESOURCE MANUALTAB 47GOALS for your UNITConducts at least one program or project that provides an opportunity for parents to be involved in the school,Conducts at least one program or project that increases awareness among parents about issues that affect student achievement or school success,Participates in the state PTA convention or other state PTA sponsored events like Advocacy Day and Legislative Day,Increases and sustains its membership,Educate parents on the importance of advocating for children and being aware of legislation that affects children,Educate parents on the Legislative goals of the National PTA and the Idaho PTA, including Idaho PTAs position statements and resolutions,Assess the needs of the school, students, and families and work closely with the school Principal, administration, teachers, and staff.

Your unit should have GOALS which include;

To conduct at least one program or project that provides an opportunity for parents to be involved in the school,To participate in State Functions and training such as convention, Advocacy Day, and Legislative Day (may need to add money to the budget to do so),To increase and sustain its membership,To educate parents on the importance of advocating for children and being aware of legislation that affects children.

You may also have goals specific to your unit like; including more dads or administrators or teachers to your team or at your meetings.

President Quick-Reference Guide (page 15)8STANDING RULESUnit Standing Rules must be approved/adopted by the Executive/Board of Directors, at the first meeting of each fiscal year. Each officer should keep a current copy on file and they should be made available to the general membership if asked to view them,One copy of the approved Standing Rules should be sent to the Region Director,Standing Rules may be amended as necessary throughout the fiscal year with a 2/3 majority vote of the members present (as long as quorum is established) at a general membership meeting,Standing Rules can NEVER be in conflict with Local Unit Uniform Bylaws, the Bylaws have the final word,Your unit may add items to the standing rules but please do not alter the existing information- it comes from the bylaws,Standing Rules are required to be a unit in Good Standing.

Every unit is required to have STANDING RULES.

The Standing Rules template for an Idaho PTA unit can be found at; http://www.idahopta.org/LOCAL_LEADERS.html (look under TAB 3)

Standing Rules must be approved by the Executive Committee/BOD at the first meeting of each fiscal year.Each officer should keep a copy in their procedure binders.One copy needs to be sent to the region director.


Standing Rules: Amendments

IPTA Local Unit Uniform Bylaws Article IV: Relationship with Idaho PTA, Section 1

President Quick-Reference Guide (page 37)9A LOCAL UNIT inGOOD STANDINGAdheres to the purposes and basic policies of the PTA,Remits National & State dues to the Idaho PTA office by November 15th each year and then monthly thereafter,Adheres to the Idaho PTA Local Unit Uniform Bylaws, the Idaho Bylaws, and has Standing Rules in place,Remits the annual insurance premium to the Idaho PTA office by November 15th each year,Meets OTHER criteria as may be prescribed by the Idaho PTA including;Unit Board lists sent to the Idaho PTA office by June 1stVolunteer Service Report sent to Idaho PTA by September 15thFile appropriate 990 tax forms with the IRS by * (see below)Send member data to Idaho PTA.

In 2011 National PTA, raised their membership price from $1.75 to $2.25. Since Idaho PTA has a set rate of $5.25 in the Bylaws as voted on at 2009 convention, the dues amount owed to Idaho PTA by Nov. 15th and monthly there-after starting in Fall 2012 is now $7.50 per adult.

Also, Idaho PTA approved a $4.00 student membership rate in 2011 at convention for students in grades 6th to 12th.

We recently switched from OMDR to Just Between Friends. If your unit does not use Just Between Friends, submit an electronic file of your members names and emails to Idaho PTA [email protected] preferably by an EXCEL sheet by stated deadlines.

*MOST unit PTAs follow the July 1 June 30 fiscal year. However, some do not so....This Local PTA Unit must file one of the 990 forms with the IRS annually after the end of the fiscal year and no later than the 15th day of the 5th month of the conclusion of the fiscal year regardless of annual gross income amount. (Example: Fiscal year runs 7/1/09 through 6/30/10. IRS filing could occur 7/1/10 and no later than 11/15/10.)

IPTA Local Unit Uniform Bylaws Article IV: Relationship with Idaho PTA, Section 1, 14

IPTA Local Unit Uniform Bylaws Article VI: Membership and Dues, Section 7

www.idahopta.orgLOCAL LEADERSUsername: Password: (back of membership card)IDAHO RESOURCE MANUALTAB 2

Money Matters (page 12, 24-25, 30-31)

10Volunteer Service Report

11Officer BOARD List*look on website for current form

12Dues Remittance Form*look on website for current form reflecting membership amount & year

13MEETINGSA quorum must be present at each meeting to conduct PTA business -(check your standing rules for a quorum number). If a quorum isnt met, you can still discuss and present but you can not approve or vote on general business or items needing membership approval, The minutes of the previous general meeting should be approved at general meetings and like-wise when holding Executive/BOD meetings,

A financial statement should be given at each board meeting & general meetings & filed for audit (not approved) at the general meetings,

Other business as needed by the unit (fundraisers, spending priorities, programs & events, legislative positions, changing the next meeting time or date, calling of special meetings, etc.).

UNIT Meetings usually happen at least 3-5 times a school year.

A quorum must be present at each meeting to conduct PTA business. Dont set your quorum too high in your standing rules.

At every meeting, the minutes of the previous general meeting need to be approved.And a financial statement needs to be distributed and filed for audit.


IPTA Local Uniform Bylaws Article VIII: Duties of Officers, Section 4

PTA Presidents Quick Reference Guide (page 12, 13, 30, 39)

Money Matters (page 3, 8)14FINANCIALEnsure that SALES TAX is getting paid on all purchases and fundraisers. *Check with your fundraising company and ask them if they are remitting sales tax on your behalf!The President shall oversee the financial status of your unit.Every check needs 2 signatures and never written for cashSignatures at the bank need updated as officers changeThe unit Secretary can now be a signer on check (hooray!)Receipts/proof of purchase should accompany every check writtenBe aware of the checking account balance and savings balanceBe aware of the budget status and any shortfallsThe BOD approves payment of routine bills within the limits of the approved budget.An officer who is NOT a signer on the account should review the financial bank statements regularly.FINANCES.

Even though there is a unit Treasurer, the President should at all times, know the financial responsibility and condition of the unit.Ensure sales tax is getting paid when necessary, 2 signatures are on every check, new signatures are filed at the bank when officers change, that check are not written for cash, and that a receipt is obtained for every check written. Be aware of the balance of the checking account, the budget status and any overages, and payment of routine bills.

Due to theft in our state and requirements set forth by the insurance company, in order for a unit to be covered for an internal theft (officer theft), the unit must have an officer who is NOT a signer on the account review the bank statements monthly.


President Quick Reference Guide (page 13, 38-39)

Money Matters (page 3-4)

*MOST fundraising companies do NOT pay the sales tax on your behalf, on YOUR profit. Your unit should be prepared to subtract your tax amount from your total profit.

www.idahopta.orgLOCAL LEADERSusername: password: (LOOK AT BACK OF MEMBERSHIP CARD)IDAHO RESOURCE MANUALTAB 4

15THE BUDGETA budget shows where your non-profit PTA money will be spent. All non-profit monies have to be accounted for,A budget will help your members understand what the goals and planned activities are for this unit,A budget can be set based on a current bank balance and potential income from fundraisers. All monies need to be ear-marked,The Board of Directors shall prepare and submit an annual budget to the general membership for adoption,Always obtain membership approval for expenditures over the approved line item budget amount (amend the budget to reflect a line item amount that will cover the actual cost),The budget needs to be compared with actual expenses at each regular meeting of the Executive/BOD, Always get membership approval for expenditures not listed on the budget (like fundraising goals or staff requested items).

A budget is important to our non-profit status, as it shows how the organization is spending its funds.

The BOD prepares and submits an annual budget to the general membership, who shall adopt it. Always obtain membership approval for expenditures over the approved line item budget amount.The budget needs to be compared with actual expenses at each BOD meeting for review.Always get membership approval for expenditures not listed on the budget, such as how and where to spend fundraiser money.



www.idahopta.orgLOCAL LEADERS username: password: (LOOK AT BACK OF MEMBERSHIP CARD)IDAHO RESOURCE MANUALTAB 416SAMPLE BUDGET

17NOMINATING COMMITTEEThe PRESIDENT can not serve on this committee.The general membership, Board of Directors, OR Executive Committee shall elect a nominating committee of 3 members one month prior to the election month,The committee asks members if they would like to serve a term (either 1 or 2 years as designated in your standing rules) in one of the available positions on the Board (President, VP, Secretary, Treasurer),The member needs to accept the nomination. These nominations can be collected outside of an official meeting and need no discussion with general membership,Once a suitable candidate has accepted the nomination, you can stop looking to fill that position and move on to the next position,The nomination committee brings all the names forward who accepted the nomination of each position to the next BOD meeting and shows the President the list.

In February, you need to get a NOMINATING COMMITTEE if you will have open OOFICER positions coming up.

The President can not serve on this committee.

Option: rotate open positions, so all new people arent starting over every 2 years.

IPTA Local Unit Uniform Bylaws Article VII: Nominating Committee



E-learning course: Parliamentary Procedurehttp://www.pta.org/1449.htm

Standing Rules: Nominating Committee18NOMINATING COMMITTEE, cont.If a nominee withdraws before the election begins, the committee meets and presents another nominee. Once the general membership meeting begins, nominations from the floor are permitted, however every effort should be made to submit these names to the presiding officer before the beginning of the meeting. Members can nominate themselves, Efforts should be taken to have nominations from the floor be heard. You can do this by announcing nominations will be accepted at the meeting previous to the vote,It is not required that nominees be present during the elections but every effort should be made for all nominees to be present and ready to introduce themselves and answer any questions,It is also a good idea to present an agenda with the nominated persons listed prior to the voting meeting.

IPTA Local Unit Uniform Bylaws Article VII: Nominating Committee, Section 3-5, 819ELECTIONSThe President presides over the meeting. At time of elections, the chair of the nominating committee reads the report, consisting of a written list of candidates for each office, & hands it to the President,

If NO additional withdrawals/nominations are made, election may be by voice vote, if the bylaws so state. If more than one person has accepted the nomination for the SAME Board position, election must be by ballot. The Secretary distributes and collects the ballot from MEMBERS only,

It may be necessary to review a current list of unit membership names. The President then conducts the election of officers, even if he or she is a candidate for office. President only votes to break a tie.

In March (and at the latest April), you should hold unit ELECTIONS for any open positions coming open for July 1st.

If there is more than one candidate running for an office, a ballot voting must be conducted.Otherwise, a voice vote can be conducted for single candidates for a position.

Make EVERY effort to notify your members of the nominations/candidates BEFORE the meeting, either by group email, newsletter, meeting notice, agenda, etc.

The President can vote by ballot.

E-learning course: Parliamentary Procedurehttp://www.pta.org/leadership_training.asp

IPTA Local Unit Uniform Bylaws Article VII: Officers and their Election, Section 1-3, 5, 7

Standing Rules: Election Meeting and Elected Officers20ELECTIONS, cont.VOICE VOTE- (Chair of nominating committee) moves to elect member in the position of _________. Get a second. Have Discussion, answer questions, VOTE! A majority vote shall be required for election. If a determination of majority cannot be reached by voices, a show of hands for and against would be necessary (counted by the Secretary). Move on to the next position or on to your ballot vote if a position has more than one candidate,

If an office remains unfilled after election, it shall be considered a vacant office to be filled by the board-elect.Your e-learning course (parliamentary procedure) online at www.pta.org will be a really good resource for you.

IPTA Local Unit Uniform Bylaws Article VII: Officers and their Election, Section 1021PROGRAMSBe sure to get Principal and administration approval of all PTA programs and events,Conduct programs that encourage all parents to be involved in their childrens education,Survey parents and staff on what programs they feel the school would benefit from (math night, game night, reading incentives, dads love science, book fair, bully prevention, etc.),Be sure to offer MORE program opportunities than fundraisers (3-to-1),PTA is a place to educate members, empower them with knowledge of how to be involved with students at home and school, how to be partners with teachers and administrators in decision making that effects their student. To understand how laws and lawmakers decisions affect education and how it needs to be funded. PTA is not who is responsible to fund a quality education for Idaho's students and it shouldnt be the reason PTAs fundraise.

Throughout the year, your unit may conduct various PROGRAMS.

Be sure you conduct programs that encourage all parents to be involved in their childs school.

Some examples of programs are;Bully Prevention WeekArt Day/WeekParent Involvement DayBack-to-School nightBook FairRead-A-ThonDads-and-DonutsMoms-and-MuffinsBring Your Family to School Week

Presidents Quick-Reference Guide (page 46-49)

www.idahopta.orgPROGRAMShttp://www.pta.org/programs.asp

22MEMBERSHIPAttracting new members and retaining existing members are among the most important duties of a PTA board. The President should be concerned with sustaining and increasing a diverse and inclusive membership. A strong membership is essential for PTA to be a force in decisions involving the welfare and education of children, Officers (especially the SECRETARY) should have an accurate and updated list of PTA members,As PTA president, you must oversee that your membership chair accomplishes the following duties:Holds a membership drive and campaign Collecting and tracking membership dues & maintaining a membership databaseUses e-mail to communicate with members & distributing membership cardsProviding membership reports at general membership meetingsEnters the data from the forms into Idaho PTAs Membership Reporting systemAssists President & Treasurer in remitting the correct number of members and dues to the Idaho PTA by the November 15th deadline, and then monthly thereafter.

Growing your membership must be a priority and September is PTA MEMBERSHIP month!

Officers should have an accurate and updated list of PTA members.The President should oversee the membership chair/committee and its functions such as;Holding a membership drive and campaign,Collecting dues,Maintaining a database, andRemitting dues by November 15th and monthly thereafter.

Presidents need to find effective ways to communicate with members such as;Newsletters,Email groups,Meeting incentives,Social Media, Notices.


President Quick-Reference Guide (page 40-41)


Membership Quick-Reference Guide (page 3-7)

www.pta.orgGrow Your Membershiphttp://www.pta.org/3117.htm

Member Benefitshttp://pta.org/member_benefit_providers.asp

Marketing Toolshttp://www.pta.org/pta_marketing_resources.asp

23MEMBERSHIP DUESThe state and national portions of dues do not belong to the local PTA and are never recorded as part of the local PTAs income, but they should be recorded as accounts payable within your financial records,The state and national portions of the membership dues, the number of members, the names and addresses of members, and the identification of the local PTA should be forwarded to the state PTA office (including the check) BY November 15th for the first installment, and then monthly thereafter,When you join PTA, you not only become a member of that unit, but also an Idaho member and a National member, receiving benefits that all have to offer,Because each PTA has a unique set of activities that are different from the activities of every other PTA, people belonging to more than one PTA pay dues to each local PTA of which they are members.

Currently, each adult member in IDAHO is $7.50 and students 6th through 12th grade are $4.00. $2.25 goes to National and $5.25 goes to State PTA for adult and $2.25 goes to National and $1.75 goes to State PTA for students.

*In 2011 National PTA, raised their membership price from $1.75 to $2.25. Since Idaho PTA has a set rate of $5.25 in the Bylaws as voted on at 2009 convention, the dues amount owed to Idaho PTA by Nov. 15th and monthly there-after starting in Fall 2012 is now $7.50 per adult.

All membership fees are due to the Idaho Office by November 15th (first installment). An electronic spreadsheet (preferably an excel sheet) with the members name, unit name, and email should be forwarded with member count if unit is not using the Just Between Friends reporting system. A check made out to Idaho PTA and the remittance form is mailed to Idaho PTA.

Money Matters (page 12)

www.idahopta.orgLOCAL LEADERS username: Password: (LOOK ON BACK OF MEMBERSHIP CARD)IDAHO RESOURCE MANUALTAB 2 and 4

IPTA Local Unit Uniform Bylaws Article VI: Membership and Dues 24SAMPLE MEMBERSHIP FORM

25REFLECTIONSThe Reflections program offers students the opportunity to create works of art for fun and recognition. Students in preschool through grade 12 are encouraged to submit works of art in six arts areas: dance choreography, film production, literature, musical composition, photography, and the visual arts,Last year, more than 500,000 students participated in the Reflections Program through their local PTAs. These student winners go on to compete at the regional and state levels, with the best-of-the-best entries going to National PTA to be considered for a national Reflections award. Each year, PTA gives the following awards at the national level:6 Outstanding Interpretation Awardsin each arts area3 Awards of Excellencein each grade division in each arts area5 Awards of Meritin each grade division in each arts areaHonorable Mentionany entry that reaches the national level.PTA units can offer an art program to students calledREFLECTIONS.

The Reflections program offers students the opportunity to create works of art for fun and recognition. Students in preschool through grade 12 are encouraged to submit works of art in six arts areas: dance choreography, film production, literature, musical composition, photography, and the visual arts.

www.idahopta.orgLOCAL LEADERS username: password: (LOOK AT BACK OF MEMBERSHIP CARD)IDAHO RESOURCE MAUNALTAB 7

Programs Quick-Reference Guidehttp://www.pta.org/running_a_pta.asp (click on Quick Reference Guide)

www.pta.orghttp://www.pta.org/2032.asp

E-learning Coursehttp://www.pta.org/leadership_training.asp

26PROCEDURE BOOKEach Officer should keep their own procedure book that is passed down to the next officer. This book may include some of the following;A copy of the local & state PTA bylawsA copy of the approved budget and Standing RulesCurrent Membership ListPrograms for the year and copies of the minutesMaterials from workshops or conventionsList of officers and chairs addresses, telephone numbers, ande-mail addressesSpecial information relating to offices or chairs, including current work plansAdvise, tips, past meetings minutes, reports, newsletters, etc.A PROCEDURE BOOK will help each officer stay organized and then they are passed down so that valuable information is not lost.

Each Officer should keep their own procedure book.

This book may include some of the following;A copy of the local & state PTA bylawsA copy of the approved budget and Standing RulesCurrent Membership ListPrograms for the year and copies of the minutes

President Quick-Reference Guide (page 10)27VICE-PRESIDENTThe vice president may be called upon at any time to assume temporarily the place of the president; therefore, he or she should study the presidents duties and responsibilities and be familiar with the work of the PTA,

In the event of the presidents resignation, the vice president assumes all duties until the presidents position is filled in accordance with the bylaws,

The vice president is responsible for;Performing specific duties as provided for in the bylawsAssuming responsibility for duties designated by the presidentRepresenting the president in her/his absence or upon request.The VICE-PRESIDENT is mainly a support role to the President.

In the event of the presidents resignation, the vice president assumes all duties until the presidents position is filled in accordance with the bylaws.

It is not assumed that the VP will step into the President role. The is what the President-Elect is for.


President Quick-Reference Guide (page 12)28SECRETARYThe secretary is responsible for keeping an accurate record of the proceedings of Executive/BOD and general membership meetings. These records are the history of the PTA. Promptness, accuracy, and knowledge of PTA policies are key to this job,

The secretary should be committed to helping the president conduct a business-like meeting,

The secretary is responsible for;Recording minutes of PTA meetings, with special attention given to motions (recorded exactly as stated) and action takenKeeping secure official, permanent PTA records, including all originals of approved minutes Maintaining a copy of current bylaws, standing rules, and a membership list.The SECRETARY needs to be organized and accurate.

The secretary is responsible for;Recording minutes of PTA meetings, with special attention given to motions (recorded exactly as stated) and action taken,Keeping secure official, permanent PTA records, including all originals of approved minutes,Maintaining a copy of current bylaws, standing rules, and a membership list.

President Quick-Reference Guide (page 11)


www.idahopta.orgLOCAL LEADERS username: password: (LOOK ON BACK OF MEMBERSHIP CARD)IDAHO RESOURCE MANUALPOWERPOINT TRAINING AND INFORMATIONSecretary Training Power Point and TAB 4

29SECRETARY, cont.The secretary should make sure that all records and documents are being kept for the mandatory retention time,

The secretary should have these items on hand at all meetings:Minutes of the previous meetingCopies of the previous treasurers reportList of unfinished business to be discussedAgendaCurrent bylaws and standing rulesCurrent membership listList of committee chairsMaterials for note/minute taking.The secretary should have these items on hand at all meetings:Minutes of the previous meetingCopies of the previous treasurers reportList of unfinished business to be discussedAgendaCurrent bylaws and standing rulesCurrent membership listList of committee chairsMaterials for note/minute taking.

President Quick-Reference Guide (page 12, 32)30MINUTESAccording to the IRS, minutes need to be treated as a permanent file and kept forever. All officers should have copies of the minutes in their procedure books,A printed treasurers report should be attached to the minutes. The minutes also should include a sign-in sheet to record attendance,A copy of the treasurers annual report and the audit report are filed with the secretarys minutes after the association has formally adopted the audit report,Never erase or strike out words when correcting minutes. Note corrections in the margin,Minutes of the previous meeting are read or distributed for approval at the opening of each meeting. The words "approved" or "approved as corrected" and the date of the approval should be made in the margin,Minutes are usually approved or corrected by general consent.

Minutes are kept forever.A treasurers report should be attached to the minutes.A copy of the approved annual report and audit should be attached to the minutes.Minutes are approved by general consent

Are there any corrections or additions to the minutes?Hearing no additions or corrections, the minutes will be approved as printed (or as corrected).

President Quick-Reference Guide (page 33-34)


Parliamentary Procedure E-learning coursehttp://www.pta.org/leadership_training.asp

www.idahopta.orgLOCAL LEADERS username: password: (LOOK ON BACK OF MEMBERSHIP CARD)IDAHO RESOURCE MANUALTAB 4

31TREASURERThe incoming treasurer should discuss with the former treasurer the status of current fundraising activities, what money is available to be spent versus what is owed, and the bylaws as they relate to the treasurers responsibilities,The treasurer is responsible for;Remitting Membership dues to Idaho PTA by November 15th and monthly thereafter (the State & National portions)Paying any Region dues by November 15th Ensuring that the PTAs financial records are reviewed according to the bylaws before assuming duties (audit completed EVERY year)Having three authorized signatures on file at the bank for financial transactions including those of the president, treasurer, and one other officer as an alternate (no two check signers should be from the same household or related)Obtaining two authorized signatures on every checkThe TREASURER should be familiar with budgeting, finances, IRS requirements, and bank statements.

Due to theft in our state and requirements set forth by the insurance company, in order for a unit to be covered for an internal theft (officer theft), the unit must have an officer who is NOT a signer on the account review the bank statements monthly.

The treasurer is responsible for;Remitting Membership dues to Idaho PTA by November 15th and monthly thereafter (the State & National portions),Paying any Region dues by November 15th Ensuring that the PTAs financial records are reviewed according to the bylaws before assuming duties (audit completed EVERY year),Having three authorized signatures on file at the bank for financial transactions including those of the president, treasurer, and one other officer as an alternate, not the secretary (no two check signers should be from the same household or related),Obtaining two authorized signatures on every check.


IPTA Local Unit Uniform Bylaws Article V: Region Membership, Section 2

IPTA Local Unit Uniform Bylaws Article VI: Membership and Dues, Section 6


President Quick-Reference Guide (page 13)Money Matters (page 3)

www.idahopta.orgLOCAL LEADERS username: password: (LOOK ON BACK OF MEMBERSHIP CARD)IDAHO RESOURCE MANUALPOWERPOINT TRAINING AND INFORMATIONSecretary Training Power Point and TAB 432TREASURER, cont.Collecting all money from persons delegated to collect or to raise funds during a local unit activityDepositing all money in the name of the local unit in a bank account approved by the boardMaintaining an accurate record of all receipts and disbursementsObtaining authorization from the board (second signature) before writing a check or spending moneyRemitting, by check, all authorized bills and statements as prescribed in the bylaws (within the approved budget amounts)Submitting a written financial statement at each BOD meeting and at each general membership meetingComplying with the IRS and the 990 requirements for non-profit organizations by * (see below)Submit Insurance Premium to Idaho PTA by November 15thREAD THE MONEY MATTERS book

The Treasurer needs to make the Money Matters book their friend.

*MOST unit PTAs follow the July 1 June 30 fiscal year. However, some do not so....This Local PTA Unit must file one of the 990 forms with the IRS annually after the end of the fiscal year and no later than the 15th day of the 5th month of the conclusion of the fiscal year regardless of annual gross income amount. (Example: Fiscal year runs 7/1/09 through 6/30/10. IRS filing could occur 7/1/10 and no later than 11/15/10.)



Money Matters (page 3-7, 24, 30-31)

Insurance Forms; www.idahopta.orgFORMS

Insurance Information;www.idahopta.orgLOCAL LEADERS username: password: (LOOK ON BACK OF MEMBERSHIP CARD)IDAHO RESOURCE MANUALTAB 5

990 Information;www.idahopta.orgLOCAL LEADERS username: password: (LOOK ON BACK OF MEMBERSHIP CARD)IDAHO RESOURCE MANUALTAB 4

33TREASURER, cont.Chairing the Budget Committee and preparing the annual budget. Present it to the BOD at the first meeting and have it approved by general membership before spending funds at the Annual general membership meetingPresent the audit report to the Board of Directors at the first meeting and then get membership approval at the Annual general membership meeting (include an annual financial report)All expenditures must be reported to the Executive/BOD committee and included in the treasurers regular financial report to the membership Ensuring that all records are being retained according to the Record Retention ScheduleSubmit the Volunteer Finance Service Report to Idaho PTA by September 15th.The Treasurer is usually the budget committee CHAIR,Presents the audit report with annual report to the BOD at the first BOD meeting and then to the membership for approval at the first general membership meeting,And ensures the Volunteer Finance Service Report is to Idaho PTA office by September 15th.

President Quick-Reference Guide (page 13)

Money Matters (page 6-9, 13-15)

Volunteer Service Report;www.idahopta.orgFORMS


Standing Rules

34

35SALES TAXPTAs do not share their EIN numbers, their sales tax exemption, or their banking details with schools, principals or school districts.

PTA is responsible for turning in the sales tax for ALL fundraisers UNLESS the company does it for you - and VERY few actually do. Some have order forms that will allow you to collect the tax, so you don't have to eat the cost,Submitting sales tax on fundraisers/profit salesYou need to ask your fundraising company if they submit sales tax on your behalf. Most likely, the answer will be NO,IF the company says NO, that they do not, you will need to be prepared to calculate the sales tax on the entire GROSS PROFIT of your sale. If your total sales (gross profit) was $15,000, youll need to make sure that $975 is set away for taxes* (based on 6.5% tax)PTA is non-profit, NOT tax-exempt, so PTAs DO owe Idaho State and any County Sales Tax on profits and purchases where taxes werent paid.

PTAs are NOT tax exempt.

Treasurer's need to ensure that sales tax are getting paid on fundraiser profits.

Its easiest to write a check for sales tax owed as it happens, then submit the checks when the Idaho tax remittance form arrives.

*KEEP IN MIND THAT IDAHO SALES TAX IS 6% and SOME COUNTIES ALSO HAVE A TAX.


Contact the Idaho State Treasurer for questions

www.idahopta.orgLOCAL LEADER username: password: (LOOK ON BACK OF MEMBERSHIP CARD)IDAHO RESOURCE MANUALTAB 436SALES TAX, cont.Submitting sales tax on items you buy and didn't pay tax on

Let's say thatyou order your OWN prizes from a company like Oriental Trading and they do not collect the sales tax for you...YOU need to submit those taxes ("USE" tax), Lets say you purchase FOOD items to RESALE or USE in your unit. IF you are going to RESALE the food (collect money or sell tickets) then you can submit taxes based on your total RESALE (if no sales tax was paid up front). However, if you paid taxes on the original purchase, you would only submit taxes based off your profit. If you are going to give the food away, you will need to submit the USE tax (based on the purchased amount) to the state if the taxes were not paid up front at the store.

Contact the State Treasurer or consult the IRS for more details about USE tax.

If my organization isnt exempt, what purchases are taxable?Generally, you must pay sales tax on everything you buy thats taxable under Idaho law.Examples include: Supplies and equipment to be used by the organization Goods you buy to donate Items you buy to be raffled Prizes you buy to give away at carnivals or other events

What kinds of sales should we tax?Sales of: Any tangible personal property (candy, food, meals, drinks, T-shirts, calendars, etc.) Subscriptions to magazines, newsletters, etc. Printed material (maps, posters, pictures, books, etc.) Items from concession stands Souvenirs Promotional items (club logo patches, buttons, pins, etc.) Auctioned items Goods sold at rummage sales and yard sales (There is an exemption for home yard sales held by private individuals, but it doesnt apply to yard sales held by organizations.) Fees for using a facility for a recreational purpose (renting a clubhouse for a dance, renting a gym for a basketball game, etc.) Admission charges and ticket sales (athletic events, dances, dinners, plays, displays, movies, carnivals, banquets, concerts, fund-raising events, etc.) See the next question. Receipts from vending machines (Special rules apply. Read Brochure #13Vending Machines & Amusement Devices.) Lease or rental of tangible personal property Fixed admission fees and merchandise prices referred to as donations37SALES TAX, cont.Other examples of when you would need to remit sales tax;Clothing sales- Collect money for shirts, sweatshirts, etc.- YES (any tangible personal property like candy, food, drinks, t-shirts, calendars, etc.)Magazine Sales- Magazine order fundraiser- YESMovie Nights/Theater Production- Event with a set "admission price"- YES

If you post a sign that says "Suggested donation of $2" or "$2 Donation Please", then it becomes taxable. If you say "donations please" with no amount- it is NOT taxable.

NOT TAXABLE-Association dues - Box TopsSales of Raffle tickets - ScripMoney received as a donation - RecyclingCar Washes- Campbells Labels

This is not a comprehensive list but it give you a good idea of what things PTA do that may require the collection of sales tax.

*You may need a gaming permit for RAFFLES contact IRS office OR call it a DRAWING!

If we post a sign at the door saying suggested donation of $2, is the donation taxable?Yes. If you put a price on what you are selling, even if you call it a donation, it becomes taxable. Only if the sign sayssomething like donations accepted with no amount mentioned, and people may attend without paying, can it truly beconsidered a donation and not subject to tax.

Do special rules apply to auctioned items?Yes. If you follow the proper procedures, the auctioned item is only subject to tax on its fair market value. Forexample, if you sell a cake for $100 and you could buy it at the store for $10, tax applies only to the $10 if you keepthe proper records. Post a sign by each of your auction items indicating its suggested market value. For example, the cake could display a sign saying suggested retail value: $10. If you give the buyer an invoice, write cake: $10; tax $.60 (if the tax rate is6%); donation $89.40. Post the sale to your records in the same way. If you dont follow these procedures, you must charge tax on the full $100. NOTE: Donated services (such as bookkeeping or lawn mowing) are not taxable auction items.

What kinds of transactions arent taxable? Association dues Charges for advertising space in publications Sales of raffle tickets Cash received as a donation (a free will offering) Car washes Competitor entry fees for races, tournaments, fishing derbies, rodeos, etc. (but any portion of the fee that is for the use of a recreational facility or equipment rental is taxable) Literature, audiocassettes, videotapes, CDs, etc., that are both published and sold by a 501(c)(3) nonprofit organization Fees charged for lessons or instruction Registration fees to attend conferences, speeches, seminars, etc. (but any portion of the fee that is for meals, dancing, or recreation is taxable) Fees for using a facility for non-recreational purposes such as educational or religious programs38SALES TAX & SCHOOL CARNIVALSGame tickets- purchased tickets used for carnival games- YESyou should pay taxes on all ticket salesDonated auction items for a SILENT Auction- YESif each auction "basket" was declared a value (and written on it somewhere), then you pay taxes based on the "market value" not the winning bid.Food Sales- YESyou should pay taxes on items purchased from "concession stands", food courts, etc. If you buy the food to RESALE, then you only pay Sales Tax. If you buy $100 worth of food from URM (Idaho, sales tax collected) then RESALE in Idaho at your carnival and make $150 total, you should report tax on the $50 profit. Tax is paid on the sales but you can deduct the tax you paid already on any purchased food items.Tickets soldforfamilies tobuy food with- YESyou should pay sales tax on "admission charges and ticket sales" Prize room-YESyou buy $500 worth of prizes online (no tax was collected) to give away in exchange for tickets in a prize room, use tax is required on the $500.

School Carnival are an event that sales tax is commonly missed. You may need to submit sales tax on;Game tickets,Silent Auction items,Food Sales,Prize Rooms, etc.*You may need a gaming permit for RAFFLES check with the IRS office or call it a DRAWING!

Are parent groups, teacher associations, school foundations, alumni, or booster clubsexempt from paying sales tax?No. The exemption for schools doesnt apply to affiliated groups.

Does a school have to collect sales tax for a fund-raiser?Schools arent exempt from collecting tax on retail sales. If the fund-raiser involves selling tangible personal property such as T-shirts, sweatshirts, candy, or any of the other sales the law requires to be taxed, the school must get a sellers permit and collect sales tax.

Does sales tax apply to school raffles and auctions?The sale of a raffle ticket is a sale of a chance to win, not a sale of tangible personal property. Sales tax doesnt apply to the sale of the raffle ticket.On the other hand, an auction generally involves the sale of taxable goods and services. When these items are auctioned, sales tax must be collected. This is true even if the items being auctioned were donated. If the item is a service that isnt taxable under Idaho law, no tax is collected.

39"Expect the best, plan for the worst, and prepare to be surprised.

-- Denis Waitley

40REGION TREASURER DEADLINES September 1st- 3 Authorized signatures filed at bank

President, Vice-President, Treasurer, & Secretary can be authorized signers.

Signers cannot be related or live in the same household Can be done any time after July 1, may need minutes from election meeting for bank September 1st- Unit Audit An audit or financial review is required of the unit every fiscal year

An audit should be completed at the close of books, before a new Treasurer takes position, and/or after the close of a fiscal year

A yearly recap should accompany an audit

Audit report/Yearly recap are adopted at the FIRST membership meeting Can be done any time after July 1

September 1st- Budget

The Treasurer chairs the budget committee A budget is based on current bank balance and potential income

The BOD shall prepare and submit a balanced budget to the membership for adoption

Money cannot be spent until budget is adopted

Can be done any time after July 1 and books are reconciled with bank September 15th- Volunteer Service Report

This is due to Idaho PTA

Must also include volunteer hours

Needs President signature

This is best filled out with officers before summer break November 15th- Insurance Premium This is due to Idaho PTA

This can be paid at Fall Conference, give to Region Treasurer

November 15th- Membership Dues

This is due to Idaho PTA

A check and remittance form is mailed to Idaho PTA An excel document with members should be emailed to Idaho PTA if not using JBF Adults are $7.00 and student 6th & higher are $4.00

Work with membership chair for accurate member numbers and amounts Submit dues monthly thereafter November 15th November 15th- 990's

For a 7/1-6/30 fiscal year, Nov. 15th is the deadline for filing

A unit can file a 990 anytime after July 1st.

For a 1/1-12/31 fiscal year, May 15th is the deadline for filing A unit can file a 990 anytime after Jan. 1st November 15th- Region Dues (if applicable)

Regions dues are paid to the Region Treasurer and can be paid at Fall Conference

PRESIDENT Preside over Executive/Board of Director Meetings and general membership meetings, Oversee...

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