PRESIDENT

1. LEADERSHIP-PRESIDENTS &UNIT OFFICERSThis 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”

2. PRESIDENT • Preside 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 unit’s 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.

3. Conducting Your FIRST Meeting • The first meeting is called the ANNUALmeeting, • 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).

4. Sample ANNUAL Meeting Agenda

5. OTHER IMPORTANT MEETINGS First Executive/Board of Directors Meeting • Read & approve/adopt the local unit standing rules • Report the findings of the annual audit & annual report • Prepare & submit an annual budget Last Executive/Board of Directors Meeting • President 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 Meeting • A nominating committee (of an odd number and at least 3 members) shall be elected (one month prior to elections). March Membership Meeting • Officer elections are held & convention delegates announced (one month prior to convention).

6. EXECUTIVE COMMITTEE • The 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.

7. BOARD of DIRECTORS • The 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 it’s 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 unit • BOD selects an auditor or an auditing committee to audit the unit’s 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.

8. GOALS for your UNIT • Conducts 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 PTA’s position statements and resolutions, • Assess the needs of the school, students, and families and work closely with the school Principal, administration, teachers, and staff.

9. STANDING RULES • Unit 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.

10. A LOCAL UNIT inGOOD STANDING • Adheres 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 1st • Volunteer Service Report sent to Idaho PTA by September 15th • File appropriate 990 tax forms with the IRS by * (see below) • Send member data to Idaho PTA.

11. Volunteer Service Report

12. Officer BOARD List*look on website for current form

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

14. MEETINGS • A quorum must be present at each meeting to conduct PTA business -(check your standing rules for a quorum number). If a quorum isn’t 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.).

15. FINANCIAL • Ensure 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 “cash” • Signatures at the bank need updated as officers change • The unit Secretary can now be a signer on check (hooray!) • Receipts/proof of purchase should accompany every check written • Be aware of the checking account balance and savings balance • Be aware of the budget status and any shortfalls • The 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.

16. THE BUDGET • A 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).

17. SAMPLE BUDGET

18. NOMINATING COMMITTEE • The 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.

19. NOMINATING 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.

20. ELECTIONS • The 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.

21. ELECTIONS, 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.

22. PROGRAMS • Be sure to get Principal and administration approval of all PTA programs and events, • Conduct programs that encourage all parents to be involved in their children’s education, • Survey parents and staff on what programs they feel the school would benefit from (math night, game night, reading incentives, dad’s 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 shouldn’t be the reason PTAs fundraise.

23. MEMBERSHIP • Attracting 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 database • Uses e-mail to communicate with members & distributing membership cards • Providing membership reports at general membership meetings • Enters the data from the forms into Idaho PTA’s Membership Reporting system • Assists President & Treasurer in remitting the correct number of members and dues to the Idaho PTA by the November 15th deadline, and then monthly thereafter.

24. MEMBERSHIP DUES • The state and national portions of dues do not belong to the local PTA and are never recorded as part of the local PTA’s 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.

25. SAMPLE MEMBERSHIP FORM

26. REFLECTIONS • 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, • 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 Awards—in each arts area • 3 Awards of Excellence—in each grade division in each arts area • 5 Awards of Merit—in each grade division in each arts area • Honorable Mention—any entry that reaches the national level.

27. PROCEDURE BOOK • Each 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 bylaws • A copy of the approved budget and Standing Rules • Current Membership List • Programs for the year and copies of the minutes • Materials from workshops or conventions • List of officers’ and chairs’ addresses, telephone numbers, and e-mail addresses • Special information relating to offices or chairs, including current work plans • Advise, tips, past meetings minutes, reports, newsletters, etc.

28. VICE-PRESIDENT • The vice president may be called upon at any time to assume temporarily the place of the president; therefore, he or she should study the president’s duties and responsibilities and be familiar with the work of the PTA, • In the event of the president’s resignation, the vice president assumes all duties until the president’s position is filled in accordance with the bylaws, • The vice president is responsible for; • Performing specific duties as provided for in the bylaws • Assuming responsibility for duties designated by the president • Representing the president in her/his absence or upon request.

29. SECRETARY • The 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 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.

30. SECRETARY, 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 meeting • Copies of the previous treasurer’s report • List of unfinished business to be discussed • Agenda • Current bylaws and standing rules • Current membership list • List of committee chairs • Materials for note/minute taking.

31. MINUTES • According 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 treasurer’s report should be attached to the minutes. The minutes also should include a sign-in sheet to record attendance, • A copy of the treasurer’s annual report and the audit report are filed with the secretary’s 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.

32. TREASURER • The 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 treasurer’s 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 PTA’s 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 check

33. TREASURER, cont. • Collecting all money from persons delegated to collect or to raise funds during a local unit activity • Depositing all money in the name of the local unit in a bank account approved by the board • Maintaining an accurate record of all receipts and disbursements • Obtaining authorization from the board (second signature) before writing a check or spending money • Remitting, 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 meeting • Complying with the IRS and the 990 requirements for non-profit organizations by * (see below) • Submit Insurance Premium to Idaho PTA by November 15th • READ THE “MONEY MATTERS” book

34. TREASURER, 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 meeting • Present 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 treasurer’s regular financial report to the membership • Ensuring that all records are being retained according to the Record Retention Schedule • Submit the Volunteer Finance Service Report to Idaho PTA by September 15th.

36. SALES TAX • PTAs 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 sales • You 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, you’ll need to make sure that $975 is set away for taxes* (based on 6.5% tax) • PTA is non-profit, NOT tax-exempt, so PTA’s DO owe Idaho State and any County Sales Tax on profits and purchases where taxes weren’t paid.

37. SALES TAX, cont. • Submitting sales tax on items you buy and didn't pay tax on • Let's say that you 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),  • Let’s 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.

38. SALES 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- YES • Movie 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 Tops • Sales of Raffle tickets - Scrip • Money received as a donation - Recycling • Car Washes - Campbell’s Labels

39. SALES TAX & SCHOOL CARNIVALS • Game tickets- purchased tickets used for carnival games- YES • you should pay taxes on all ticket sales • Donated auction items for a SILENT Auction- YES • if 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-  YES • you 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 sold for families to buy food with- YES • you should pay sales tax on "admission charges and ticket sales" • Prize room- YES • you 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.

40. "Expect the best, plan for the worst, and prepare to be surprised.” -- Denis Waitley