1. Wednesday, June 1, 2016 The mission of California State PTA is to positively impact the lives of all children and families

2. UNIT (School) COUNCIL (IrvineUCPTA.org) DISTRICT (www.FourthDistrictPTA.org) STATE (www.CAPTA.org) NATIONAL (www.PTA.org)www.PTA.org PTA Organization All are supporting organizations for your PTA

3.  Use summer to get organized  Officer binders or Procedure Books: ◦ Board contact list ◦ By-laws ◦ Job Description/relevant Toolkit info ◦ Budget ◦ Use PTA logo on everything  Guest of the school  Facility Use Agreement through IUSD

4.  By-laws (differs by unit) Copy to every officer! The rules of your association—read them, update them, use them, share them ◦ Quorum, membership dues, official name, mtg dates, etc…  Toolkit ◦ When in doubt – check it! ◦ Available online at www.capta.orgwww.capta.org  Insurance Loss & Prevention Guide ◦ Check it BEFORE you plan the event ◦ Red items leave officers open to liability  501(c)3= non-commercial non-sectarian non- partisan  Use the PTA logo on all communications

5.  Irvine Unified Council PTA meeting ◦ Every PTA & PTSA president in Irvine, ◦ Elementary, Middle and High School  School (Unit) Exec Board PTA meeting ◦ Closed to everyone but officers and chairs ◦ Review items for Association (Gen) meetings  Association PTA meeting ◦ Open to public, but only members vote ◦ Approve expenditures, adopt audit, adopt budget, elect nominating committee and elect officers, approve calendar  Committee meetings (Optional for Pres) ◦ Chair appointed by president ◦ Handles preliminary work, makes recommendations for programs.

6.  Conduct council business  Hear information directly from Superintendent, (Terry Walker) and school board (Sharon Wallin) and ITA (Therese Sorey)  Share this information in your PTA meetings  Give feedback on important topics  Meet other presidents and share ideas  Obtain important PTA & IUSD info If you can’t make a meeting, email me and send a delegate. Trinard@yahoo.com

7.  September 21 (Hospitality, insurance, officer list and budget)  October 19 (Audit for period 1/2016-6/2016)  November 16 (Tax returns)  January 18  February 15 (Audit for period ending 12/2016)  March 15 (Slate presented)  April 19 (Incoming officer list)  May 17 (2017-2018 budget) Membership remittances accepted at all meetings!

8.  First meeting in September: ◦ Approve PTA programs, budget, fundraising, calendar (respect holiday/observances) plans before anything is implemented. ◦ Check the insurance coverage.  3:1 rule (Programs to Fundraisers) – only raise enough $ to fund identified programs.  You are not a fundraising machine – PTA is an advocacy machine.  Communicate with parents/members: ◦ Use all methods available – newsletters, flyers, e-mails, website, sometimes autodialer, Irvine World News  Night meetings? Translations/Diversity? Babysitting? Dads? Bring in new members! Ask parents to attend  Combine meeting with Program or Performance

10.  Call to Order  Pledge of Allegiance  Minutes Review/Approval – no motion needed  Principal Report/ Supt.-Board-ITA Report  Financial Reports  Exec Board Reports  Chair Reports  Unfinished Business  New Business  Program/Performance  Announcements  Adjournment

11.  Run meetings on time, end on time  Issue an agenda 10 days out - use a generic  Use your board to create agenda  Cannot make a motion or vote  Discussion happens after a motion has been seconded.  Cannot speak as a PTA Pres w/out the authorization of your association  Sign contracts, payment auth, check requests and checks with another officer  Have fun!

12.  Entire Exec. Board has fiscal responsibility for PTA funds  Forward membership/ins/dues funds monthly up PTA channels. Council forwards to Fourth District.  Never sign a blank check  Make sure funds are counted by 2 members and deposited immediately  Make sure books are audited 2x/yr in accordance with Bylaws  Reach out to Council if you suspect mismanagement.

13.  The busier we get, the more demanding we can become. Say thank you.  Delegate. Better done than done perfectly  Give credit to others – it makes you more of a team.  Be kind, we are here to support our kids and each other – even when things get done a “different” way.  Family first! Ask someone from your executive board to cover for you, if needed.

14. Treasurer

15.  Budget Committee duties ◦ Meet ASAP ◦ 3 to 1 Rule – Programs/Events vs Fundraising ◦ Carry-over funds ◦.1 FTE or 2hrs/day CE per 100 students  School of 700 could hire.7 of a teacher or 14 hours/day of classified or a combination of both  PTA would pay this money to the school for use for a specific position (Health Clerk, Library, Tech Support, etc.) Budget Template ◦ Fundraisers – General fund vs. line items

16.  Don’t forget to budget for: ◦ Convention- Estimate for 2 people to attend ◦ Advocacy- A key (and required) part of our work including Sacramento Safari ◦ 4 th District Insurance & IUCPTA Hospitality  Try to avoid paying people ◦ Pay the school to pay custodians, etc  Don’t budget for: ◦ Personal Gifts- Not for teachers, staff or volunteers ◦ Tables at galas or events PTA is not an ATM

17. Financial Matters: Budget cont.  PTA is not an ATM  Cannot stress this enough!  You are NOT there to fund every request from your principal - you are not there for the principal, you are there for the students!  PTA votes and decides how funds should be used. If you don’t agree, speak up and vote appropriately. Consider each proposal if you think it properly benefits ALL the students in the school.

18. You are NOT required to have income match expenses to have a great budget. Carryover cash is intended to be enough for expenses before fundraisers occur. Keep it low. Use money collected in the same year. People donate and expect the money to be used.

19.  Consider purchasing a laptop and software ◦ Resource: www.techsoup.orgwww.techsoup.org  Sample Forms available online at http://toolkit.capta.org/ or IUCPTA Website http://toolkit.capta.org/ ◦ Council remit form ◦ Payment request form ◦ Generic donation receipt ◦ Fiduciary agreement

20.  Two people - financial officer or chair AND other PTA member not related to above.  Record - using Cash Verification Form  Sign - sign form and copy (snap a picture with your smartphone! Copy to Chair person, Financial Secretary & Treasurer)  Deposit - right away or store in a locked place at school until the deposit can occur.  Don't EVER take cash home!  Attach deposit receipt to Cash Verification Form.  Form can be found at California PTA toolkit Or you can create your own.

21.  Cash & Checks - Use Cash Verification Form and procedures to deposit into bank account.  PayPal – Deposit into a 2 nd bank account and then reconcile and transfer to main checking account at least monthly. Give report of activity at monthly meeting.  Credit Cards – Square, etc. – Deposit into 2 nd bank account and transfer to main checking. ◦ Budget for PayPal & Credit Card fees separate from the event that created the money. Accepting Payments

23.  Remit membership dues each month  Remit insurance and hospitality payments due to council at first meeting in September  Council Remit Form is available on our website: www.irvineucpta.my-pta.org

24. Sample remit to council form 2016/2017 Form can be found on the Irvine Council PTA website http://www.irvineucpta.my-pta.org/

25.  Use a payment authorization/request form.  Write check. Indicate budget account and purpose on memo line of check.  Check requires two signatures. ◦ – Signers from your Bylaws  Form requires two signatures.  – Signers from your bylaws  Ratify checks at association/board meetings. ◦ List check numbers and total amount from prior meeting to current meeting date.

26. Sample Payment Request Form

27.  If a donation is made for a specific campaign or fundraiser, ie technology, it MUST be used for that purpose.  If you don't reach your goal, that donation must be returned.  Avoid this by getting a letter from the donor stating that it may be used for another purpose or keeping fundraising more general for supporting school needs.

29.  Ensures the school spends the money as the PTA designates and has approved.  Get it signed by the Principal  It is up to you to get the funds back from the school district if they DONT use it!  Form available on IUCPTA website

30.  There are 2 parts to a great report ◦ Budget to Actual spreadsheet ◦ Bank reconciliation detail ◦ “I move to ratify the check number 175-178 for the period of 1/1/15 to 1/31/15 as listed in the report.” ◦ “I move that the Treasurer be allowed to pay all ordinary and necessary bills as outlined in our adopted budget.”

31.  What is a raffle? ◦ A raffle is a type of lottery in which prizes are awarded to people who pay for a chance to win.  At least 90% of the Gross Receipts from raffle ticket sales must be used by the PTA to benefit or support the PTA.  (IE: Expenses can only be 10% of the total Gross Receipts, including the cost of prizes, etc.)

32.  Is a 50/50 raffle Ok?  No – because of the 90/10 rule it does not qualify and is not allowable for a PTA. These types of raffles fall under Gambling laws and requires special permits.  Silent Auctions and Live Auctions are Ok and do not need to be filed.  Free Raffles are Ok and do not need to be filed.

33.  Raffle Registration should be done by Sept1 for the following school year. http://oag.ca.gov/charities/raffles http://oag.ca.gov/charities/raffles  Or at least 60 days before the raffle is held  After the Raffle, file report showing the Gross Receipts and the Direct Cost totals.  There is no limit on the number of raffles held, they just all need to be registered and the reports filed after.

36.  Present at each PTA Meeting. Time period is from one meeting to the next. (Not month end)  There are 2 parts to a presenting great report ◦ Budget to Actual spreadsheet ◦ Check Listing Detail  “I move to ratify paid bills, check number 1794 to check number 1806 in the total amount of $9,910.95”  “I move that the Treasurer be allowed to pay all ordinary and necessary bills as outlined in our adopted budget.”

37. If you set up your budget with 3 columns, the same document is a monthly report. This report can be created in Quickbooks as well as Excel. Be sure to include starting and ending cash balance

38. Sample of Check Detail

39. Sample of Bank Reconciliation

40.  Seek an Accountant’s Advice ◦ For federal, file 990N if gross receipts are less than $50,000 (State is $25,000) ◦ File a 990EZ if gross receipts are less than $250,000  State Filing ◦ 199N if gross receipts are less than $25,000  Less than the federal ◦ Or full form 199 if receipts are greater than $25,000 Attorney General ◦ File form RRF-1 Annually

41.  Sometimes you need to provide this in to an organization that needs proof of your non-profit status. ◦ If you don’t have a copy, you can email: LoD@capta.org LoD@capta.org Provide them with the following information:  Fourth District PTA  Irvine Unified Council of PTAs ◦  Unit Name (Make sure your provide your name as it appears for your taxes and in your ByLaws)  State PTA ID  EIN Number  Franchise Tax Board ID  Charitable Trust Number  President Name 

42.  E-learning courses on www.pta.orgwww.pta.org ◦ Conflict Resolution ◦ Grant Writing ◦ Parliamentary Procedure ◦ Planning Your PTA Year & more  Websites: ◦ www.irvinecouncilpta.org www.irvinecouncilpta.org ◦ www.4thdistrictpta.org www.4thdistrictpta.org ◦ www.capta.org www.capta.org ◦ www.pta.org www.pta.org ◦ Insurance Guide – username: ptausers password: member

43.  Council is here for you—don’t be afraid to ask & give feedback  Have fun!