Local PTA Unit Training & Resources

The Executive Committee consists of:

• Elected officers of the PTA
• Principal of the school or appointed representative
• Appointed parliamentarian, if any

Typical/suggested duties of the Executive Committee are as follows. Some smaller PTA boards don’t utilize their Executive Committee as much because additional meetings are not feasible or needed. The Board of Directors can play some or all of these roles if desired, or they can be delegated to specific leaders/officers as long as the board is comfortable doing so.

• Approve chairs and members of the standing committees
• Approve the plans of work of the standing committees (if these are used; they are not required – see the Kit of Materials for more information)
• Conduct the business of the PTA between Board of Directors meetings if feasible and needed
• Approve budget requests within budget (this may be done by the President and Treasurer)
• Make a report of the Executive Committee action items at each board meeting, if needed

Per the PTA by-laws, the Board of Directors consists of:

• Elected officers (President, Treasurer, Secretary, Vice President(s) if applicable)
• Chairs/co-chairs of standing committees
• Principal of the school or appointed representative
• Appointed parliamentarian, if any

Board responsibilities include:

• Conduct PTA business. This includes approving programs/activities, providing recommendations for committee work, and approving expenditures within the approved budget.
• Create or dissolve committees.
• Officers and committees should provide a report to the Board of Directors and the general membership, if applicable.
• Fill all vacancies within the Board of Directors if an officer or committee chair leaves the role mid-year.
  

PTAs typically utilize committees to help distribute the workload and provide consistency for ongoing activities. The Board of Directors select the committees depending on the individual needs of the PTA and the school. The Florida PTA Kit of Materials provides a comprehensive list of possible committees and their duties. Following are examples of committees utilized frequently by local units in Alachua County. This is not an exhaustive list, and PTAs can utilize committees in the way they see fit to best serve their school community. Committees can be as small or as larger as needed/feasible based on the PTA’s volunteer base. Meetings take place as needed to accomplish the work of the committee. Most of the work should be done within the committee meetings, with reports outs being provided to the Board of Directors as an FYI. The Board of Directors should not be doing the work of the committees unless necessary due to lack of volunteers, etc.

• Membership
  Coordinate membership promotions to help convince people to join PTA, such as fliers, signs, giveaways/incentives, announcements, emails, etc. Manages membership transactions and provides deposits to the Treasurer as needed. Creates reports in MemberHub and reports to Board of Directors and general membership.
• Programs
  Coordinates PTA programs, such as family engagement workshops, educational activities (Science Night, Math Night, etc.), student recognition programs (Honor Roll, graduation). Note that some larger programs will often have a separate committee due to the amount of work required. This might include Carnival, Fall/Spring Festival, etc.
• Fundraising/Ways and Means
  Manages fundraising events and activities, which may include spirit nights, candy sales, business sponsorships, etc. Note that some larger fundraising events will often have a separate committee due to the amount of work required. This might include a Boosterthon/Fun Run, etc.
• Spirit wear
  Manage spirit wear sales. Select spirit wear vendor, create designs, manage orders, distribute inventory. Even though this is often a fundraiser, most PTAs have a separate committee for this due to the amount of work needed.
• Diversity, Equity & Inclusion (DEI)
  Manage DEI-related school activities and programs, help encourage the Board of Directors and membership to look at diversity. Visit our DEI Toolkit on this page for more information about DEI activities.

The PTA Board of Directors meets as needed depending on board member availability. A minimum of bi-monthly (every other month) is recommended. Most local PTAs meet monthly. Meetings can take place in-person, via conference call or through video conferencing (i.e. Zoom). Meetings are chaired by the president (or another officer in his/her absence). See the Presidents section and the FL PTA Kit of Materials for tips on maintaining an efficient an effective meeting, including sample agendas.

Generally, only board members are invited to board meetings. Some PTAs invite non-board members as guests depending on the discussions or votes taking place (school staff for example, or a community member if they are involved with a specific program).

General meetings are a time to conduct PTA business and ensure your members are part of your decisions. But, they are also an excellent opportunity to increase engagement within your school and ensure your PTA is inclusive.

Advertising Your Meeting

• Meetings should be advertised to all families at your school. This can be done through fliers, emails (sent by the principal or teachers to make sure they reach all families), posters, etc. It can also be shared through social media.
• Make sure it’s clear in your advertisements that all families are invited (not just PTA members).
• Email your membership with the specific details, including the agenda and meeting materials such as the budget or officer slate (see below).

Conducting Business

• Business conducted at a General Membership Meeting consists of:
  • Approval of the yearly budget (generally done at the first meeting of the year in August or September).
  • Budget adjustments, if needed (generally done in early spring)
  • Officer elections for the following year (generally done in May – check your by-laws for specifics).
• The business part of the agenda should be kept short to ensure maximum engagement.
• Florida PTA recommends using Robert’s Rules of Order for all PTA meetings. This can help maintain structure (especially during a large meeting, or one when a controversial topic may come up). It can also come across as too formal and intimidating to people who aren’t familiar with it. Utilize this in the way that works best for your PTA and your school. If you are going to use it for your general meeting, it’s recommended that you explain what it is at the beginning of the meeting, and make it as easy as possible for people to participate.
• Depending on your school community and your needs, speakers can be invited to enhance the value-add to families. For example, your principal could provide a school update and take questions. You could also have other school staff talk about items of importance, or even bring in outside speakers from the community. If you’re looking for district-level speakers, ACCPTA can assist.

|Engaging families

• Some PTAs have had success tying their meeting on to another school event, such as an Open House, art show, or music concert.
• Consider your school community when determining the meeting days, times and formats. Zoom seems to be generally more convenient and accessible to most, but your families might benefit from switching between in-person and Zoom meetings. It’s also a good idea to consider staggering the days of the week and times of day to meet everyone’s schedule and consider working families.
• In-person meetings:
  • Have a greeter at the door to welcome every family who walks in. This might not come naturally to everyone on your board, so you can assign the job to the people who feel most comfortable doing it. And don’t forget to greet the students if they are there as well!
  • Ask your board members not to sit together during the meeting. PTAs have unfortunately gained a reputation of being somewhat cliquish, so going out of our way to make sure that isn’t the case can help change that narrative.\
  • Ask each board member to engage with at least one person they don’t know. If needed, you can provide them with questions to ask to engage in “small talk.” For example, “Is this your first year at ____ school?” “What age is your student?” “How is your student enjoying the school year so far?”
  • Use ice breakers if time permits.
• Zoom meetings
  • Greet everyone by name as they enter the Zoom room (if their name is visible on their Zoom login).
  • Type welcome messages in the chat.
  • Ask people to introduce themselves in the chat as they enter. Provide them with some information to include in their introduction – their student’s name, grade, and maybe a quick ice breaker question.
  • Sometimes people can be intimidated about asking questions or speaking up in a Zoom meeting. Provide your board members with some “seed questions” to ask if no one speaks up during a Q&A. Sometimes that’s all it takes to get others to start sharing.
  • Encourage people to turn on their videos, but don’t require it or put pressure on them to do so. Some people aren’t comfortable with it, and too much pressure will make them feel disengaged.
  • If you plan to record the meeting, make sure everyone is comfortable with that. One alternative is to record just the speakers, but turn the recording off if there is a Q&A or other opportunity for families to share.
  • Depending on the nature of your meeting, you could consider using breakout rooms to place people in smaller groups for ice breakers or discussion. Sometimes people are more willing to share in smaller groups.

PTA stands for Parent Teacher Association (or in the case of some middle and high schools, PTSA also includes students). PTA’s mission is to make every child’s potential a reality by engaging and empowering families and communities to advocate for all children. PTAs are self-governing local units of Florida PTA and National PTA, which is the oldest and largest child advocacy association in the United States. Visit the “What is PTA” section on this page for additional information.

This site provides a good explanation of the difference between a PTA and an unaffiliated group.

Part of the benefit of being a PTA includes the structure that helps ensure consistency and sustainability. To help maintain that, PTAs must, at a minimum, follow five main areas of compliance as established by Florida PTA, which are described here and outlined briefly below:

1. Elect a minimum of three officers each year, and complete an online form to register them with Florida PTA. Completing this form ensures your contact information is up to date and that you can receive important information that will assist your PTA. Officer duties vary for each PTA, but their overall responsibilities are as follows:
   • President
     • Chair PTA board meetings (typically once per month) and general membership meetings (typically three times per year).
     • Approve expenses and sign checks, along with the Treasurer.
     • Maintain communication with the PTA officers and committee chairs to provide support and ensure the PTA is making progress.
     • Maintain a positive relationship with school administration to make sure PTA is helping them meet their goals.
     • Represent PTA at internal and external functions.
   • Treasurer
     • Maintain transparency and accountability for organizational funds.
     • Serve as a signer for the checking account.
     • Ensure the audit/financial review is completed and taxes are filed on an annual basis.
     • Work with the Budget Committee to create and maintain a yearly budget.
     • Prepare a report for the board each month and for the membership each general meeting that compares actual revenue and expenses to the budget and explains discrepancies.
   • Secretary
     • Take minutes during PTA board and general meetings and distribute for action/approval after the meeting.
     • Maintain PTA records, including meeting minutes, attendance, etc.
2. Collect member dues and submit the state and national portion of those dues to Florida PTA on a monthly basis. See the “What your Florida PTA Dues Pay for” handout for more information.
3. Complete an annual audit/financial review of your PTA’s financial records. This ensures PTA membership dollars and funds raised are being spent as planned and that there is transparency and accountability for PTA expenditures. Florida PTA provides a two-page form to complete the review, as well as instructions and assistance as needed.
4. File taxes with the IRS each year. If your PTA brings in less than $50,000 each year, the process is a simple e-postcard that should take no more than 15 minutes.
5. Update your unit’s by-laws every three years. By-laws help ensure there is consistency and transparency in how PTA decisions are made.

There are many factors that contribute to a PTA’s success, but the most important thing is buy-in and support from the people who support your school. Before chartering or re-activating a PTA, the school should make sure there is enough support to help the group succeed.

1. Support from the school principal and other administrators. Although PTA is a separate entity from the school, the PTA should operate in close cooperation with the school and make sure all projects and activities are helping the school reach its goals. Regular communication with and support from the principal is key to ensuring this happens.
2. Support from teachers/staff. Teachers and staff will also help ensure PTA is helping the school reach its goals, as well as promote PTA to parents/guardians. Teachers and staff can also help make sure PTA’s programs are relevant to the school because they have the most knowledge about what the students need.
3. Support from parents/guardians at the school. A majority of PTA’s membership will likely consist of parents or guardians, so their support is critical to success. They will help PTA through attending meetings, sharing ideas, helping advocate, and volunteering for PTA activities.

Once your school has the support it needs and is ready to move forward with a new PTA charter or reactivation, ACCPTA will host an organizational meeting. The following is needed for that meeting:

1. A minimum of 10 people who will join PTA during the meeting. This is required per PTA by-laws to help ensure PTA is representative of the school and has enough people involved to make well-informed decisions. 
2. Three people who are willing to serve as officers as described in the “What is Needed to be a PTA” section above. Ideally there would be enough people who have expressed interest in advance of the meeting because the organizational meeting cannot be completed without officer elections.

The following things will be accomplished during the organizational meeting:

1. ACCPTA will provide an overview of what PTA is, how it’s structured, and the benefits of being a PTA.
2. The group will vote on the price of member dues. Most PTAs charge $5, $3.50 of which is sent to Florida PTA and National PTA.
3. Once the price of dues is determined, people in attendance at the meeting will have the opportunity join the PTA. A minimum of 10 people must join during the meeting. ACCPTA will manage the initial process of collecting member dues, either through an online link (for a virtual meeting), or through cash/check (for an in-person meeting).
4. At least three officers will be elected (see descriptions above). Additional officers may be elected if desired.
5. The group will vote on the first set of by-laws. ACCPTA will walk through the process using this template provided by Florida PTA. The items that can be changed are noted in the document and will be voted on by the group.

If your PTA is a new charter, your newly elected Treasurer will need to apply for an EIN and tax exempt certificate. See the separate instructions in the “Additional Resources” section below for how to do that. These are needed before the next steps can take place.

ACCPTA will do the following to complete the process for both new charters and reactivations:

1. Register your newly elected officers with Florida PTA.
2. Submit your by-laws to Florida PTA.
3. For re-activations, submit your completed audit from the last time your PTA was active to Florida PTA (if needed, if an audit wasn’t complete during the last year of activation).
4. Send the state and national portion of your member dues to Florida PTA and provide the local unit portion to you.

Once these steps are complete and the items have been processed by Florida PTA, your PTA will be active!

Your officers will receive the Kit of Materials from Florida PTA, which is a comprehensive resource to help you with next steps, including tips for how to run a PTA meeting, suggested committees, compliance forms, etc. ACCPTA will also continue to assist you with ideas and best practices. You will also receive access to MemberHub, which is an online system for collecting and paying your member dues online.

The following additional resources and links will assist you with next steps once your PTA is activated.

New Charters

• Suggested steps for new charters – from FL PTA
• How to apply for an EIN number
• Applying for a Certificate for Sales Tax Exemption
• Steps to opening a bank account
• MemberHub information – this will be helpful for accessing your MemberHub account once it’s activated by Florida PTA.
• Obtaining Insurance for your PTA

Reactivated PTAs

• Your EIN number already exists and can be obtained from ACCPTA.
• You can request your Certificate for Sales Tax Exemption from FL PTA using this form.
• You may be able to re-activate your previous bank account, depending on how long it’s been since it was active. If not, you can follow these steps to opening a bank account.
• MemberHub information – this will be helpful for accessing your MemberHub account once it’s re-activated by Florida PTA. MemberHub is a free resource PTAs use to collect dues online and manage the membership process.
• Obtaining insurance for your PTA – Insurance is highly recommended to protect your PTA.

Training Opportunities
There are many resources available for your officers and other board members to participate in training, including:

• National PTA: Run Your PTA | National PTA
• Florida PTA: Training – Florida PTA
  Live training is offered on a monthly basis. You will receive notifications from FL PTA once your officer form is submitted. 
• ACCPTA: Training is offered as needed based on local needs. Contact president@accpta.org for more information. Visit the link above for more information about local resources available.

Now that your PTA is active, you can get started with doing the important work to support your school and your students! Following are some tips to help with your first meeting.

• Scheduling the Meeting
  Work with your officers and principal to find the best date and time for your first board meeting, which should include your recently elected officers as well as anyone else who is interested in taking on a leadership role as a committee chair. It’s a good idea to schedule your monthly board meetings at the same date/time each month for consistency. During your first board meeting, you should also think about scheduling your first General Membership Meeting, which will include all families at your school (both PTA members and non-members). This is a great way to introduce your new PTA to your school, share your plans for the year, and get people involved. Sample meeting agendas can be provided to assist with this if needed. Your membership will also vote on your annual budget at this meeting, which directs how your PTA will spend any funds that are raised.
• Establish Goals for the Year
  Your PTA’s goals should be based on priorities for your school and administration, feedback from teachers and staff about what students need, and input from your school’s families. You might start out small for your first year so you can establish a process and get to know your school.
• Create Committees
  Based on what’s important to your school and your PTA, create committees that you can utilize to get the work done. The FL PTA Kit of Materials includes sample committees, but the most popular ones include:
  • Membership – promote membership to school families, staff, the community, etc. and manage membership paperwork.Programs – design and implement programs to benefit students such as science nights, reading nights, mental health support, etc.Specific event committees – depending on the significance of the event, some events have their own separate committees. This might include carnivals or large fundraisers such as fun runs.
  • Programs – design and implement programs to benefit students such as science nights, reading nights, mental health support, etc.
  • Fundraising – while PTA’s main purpose is not fundraising, sometimes funds are needed to be able to create programs. Fundraisers might include spirit nights at local restaurants, fun runs, catalog sales, etc.
  • Specific event committees – depending on the significance of the event, some events have their own separate committees. This might include carnivals or large fundraisers such as fun runs.
• Discuss an Annual Budget
  Create a budget committee to establish an annual budget for your PTA, which will ultimately be voted on during your General Membership Meeting. The Kit of Materials explains this process in detail, and sample budgets can also be provided if needed.
• Discuss Next Steps
  Once your goals and committees are established, it’s a good idea to establish a timeline and action items, and assign each item to a person or committee.
  

• Obtain a copy of all official PTA documents: by-laws, minutes from at least one previous year, Treasurer reports from at least one previous year, tax filing documents, the previous year’s audit/financial review.
• Familiarize yourself with the FL PTA Kit of Materials, which is distributed to all registered officers each August. Prior to August, you can review the previous year’s kit, which can be obtained from the previous president or ACCPTA.
• Create a Board of Directors roster and share it with the board.
• Meet with the principal (ideally over the summer) to establish a calendar for the year, talk about school and PTA priorities, and establish a positive working relationship.
• Get to know your board members. Meet with each of them to talk about their goals, what motivates them, and what they would like to see the PTA accomplish in the next year.
• Attend PTA leadership training through one or more of the opportunities listed on this page.
• Register your officers with Florida PTA.
• Assist with board transition meetings, encouraging outgoing board members to document and share information with those who will be taking their role in the coming year.
• Meet with your Treasurer and others on your budget committee to prepare a draft budget for the general membership to vote on.
• Establish a regular cadence of board meetings for the year.

• Maintain a strong relationship with your principal and school administration.
• Remain flexible and humble, and pick your battles.
• Keep a sense of humor.
• Prioritize. Remember your primary goals, and don’t be afraid to say no to something that doesn’t fall within them.
• Delegate! The president shouldn’t be the only one putting time and effort into the PTA activities. Make sure you are sharing the workload.
• Follow up, but be sure not to micromanage. Make sure your board knows that you trust them to do their job within the paramaters and expectations discussed.
• Make sure structure doesn’t impede progress. PTA has lots of rules and suggested best practices, which are important to ensure consistency and accountability. But, it’s ultimately important to do what’s best for your PTA and your school community, even if it makes allowing some flexibility where it makes sense to do so.
• Think about what motivates your board and your volunteers, and make sure PTA is meeting their needs. Tie their work to a direct impact on the school and provide frequent reminders about the impact they are having.
• Make sure you are providing clear expectations to board members and committees. Remember they have other priorities. What you might find reasonable for a timeline or expectation might not be feasible for them.
• Communicate in multiple ways. Some people might prefer text, email, group messaging, etc. Find what works for your PTA, but keep in mind that it might mean multiple streams.
• Thank people often (and mean it!). Remember that every minute a volunteer puts into PTA is a gift.
• Praise publicly; criticize privately. Never critique someone in front of others. If an issue arises, manage it privately.

Because of the transient nature of many PTAs and volunteers, succession planning should be a continuous priority. One of the best ways to do this is to create a shared electronic resource using Google drive, Dropbox, OneDrive, or another free option. Each board member should have a procedures document that outlines what they are responsible for and includes notes about the activities they worked on. Some PTAs also use a “Plan of Work,” which is outlined in the Kit of Materials to achieve this goal.

• Obtain a copy of your PTA’s bylaws, which outline the Treasurer’s duties
• Obtain a copy of Dollars and Sense, the Treasurer’s manual from Florida PTA. This is sent to all officers who are registered with Florida PTA in August of each year. Prior to August, you can access the previous year’s document from your President and/or ACCPTA. This document is lengthy and contains many examples and suggestions for best practices to maintain financial integrity. It can be overwhelming at times, and it’s important to note that not everything within it is required. If you aren’t sure what is required, contact ACCPTA for clarification.
• Obtain a copy of the most recent audit/financial review completed by your PTA. The ending balance as of June 30th serves as the beginning balance for the current year’s budget and transaction list. See the section about audits below for tips on how to complete the audit if it hasn’t been done yet.
• Obtain all of the Treasurer’s records for the previous years, including monthly reports and general ledgers.
• Update the signatories on your PTA’s bank account, if necessary. PTA’s typically use the President, Treasurer, and a third officer (VP or other) as signatories. The process to update signatories is different for each bank, but it typically requires a copy of the minutes when the officers were elected, as well as a letter from the school principal indicating who the signers should be. Signers will usually need to be present in-person, although they don’t generally all need to be there at the same time.
• If your PTA uses debit or credit cards, new ones should be issued when signatories are changed.
• Participate on the Budget Committee to create a draft budget for the membership to vote on (see the separate reference for how to create a budget).
• Obtain copies of previously filed tax forms (or postcards that were e-filed, if appliable).
• Obtain a copy of your current insurance policy and renew it if needed.

Every PTA unit is required to perform a yearly financial review to remain in compliance with Florida PTA. This is referred to as an “audit” by Florida PTA, but it’s more of a review of the PTA finances from the past year. This is an important step in ensuring that we are being good stewards of our membership dollars, as well as to provide transparency that can prevent fraudulent activity.

The review is completed after your financials are closed on June 30th and is due by August 31st each year. The Treasurer for the year that is being reviewed is responsible for putting the records together for the audit committee, even if they aren’t continuing in the Treasurer role. The following tips can assist with the process:

Preparing for the Review

1. The Treasurer for the school year that is being assessed during the audit should access the PTA audit form, which can be found here: Forms – Florida PTA. Note that the form is usually updated after July 1, but the previous year’s form can be used as a guide if you want to get started earlier.
2. Section A of the form contains a list of items that should be prepared for the review.
   • Not all items on the list will be applicable to every PTA unit. Some units don’t use credit cards, for example. It may be necessary to contact other board members to find some of the information, such as the meeting minutes.
   • The documents can be prepared electronically for the review, but having hard copies can be easier for the audit committee (particularly if they are conducting the review together as a group). As a best practice, all records should be both electronic and in paper form for back-up in case the paper forms are lost.
   • The “Dollars & Sense” that’s mentioned on the form is part of the FL PTA Kit of Materials was emailed to all officers that were registered with Florida PTA, typically in August. If you aren’t able to find it, contact your PTA president or the county council President: president@accpta.org.

Completing the Review

1. The President/Board forms an Audit Committee to complete the review.
   • The committee consists of three PTA members who are not current signers on the PTA bank account. The members shouldn’t be related to the bank account signers or live in the same household. This ensures neutrality. Committee members don’t have to be on the PTA board. It can be a great way to get non-board members involved!
   • If the Treasurer position is turning over, it’s a good idea to ask the incoming Treasurer to be on the committee so they can become familiar with the financials.
   • If you aren’t able to find three people for the committee, you can reach out to other PTA units and/or ACCPTA for assistance.
   • The FL PTA audit form mentions that a CPA could perform the audit, but it isn’t necessary to hire someone for this task. It’s not a formal audit like they use in the accounting world, which would be much more detailed, time consuming, and expensive.
2. Once the records are ready, the committee can meet as a group to perform the review together. Alternatively, they can each perform the review individually and hand off the records to the next person.
3. The audit form contains instructions that walk you through how to complete the review. Be sure every section is completed. Unfortunately, there isn’t an “N/A” column for all of the items in sections A and B. In those cases, you can write notes in the margins as needed.  
4. Some of the items on the form can feel overwhelming or onerous, especially for those who are new to the process. It’s important to keep in mind that this is an exercise to ensure your PTA is making good use of your membership dollars. If you have to answer “no” or find another issue during the review, there is no need to worry unless it’s a significant issue such as missing funds or fraudulent activity.

After the Review is Complete

1. The form must be signed by all three reviewers, as well as the outgoing and incoming Treasurer in the designated spaces. It is then emailed or mailed to Florida PTA using the contact information on the form. The deadline to submit the audit to remain in compliance is August 31.
2. If the committee finds significant issues, ACCPTA can be of assistance with best practices for the next year.  

If you have any questions or need assistance, feel free to reach out to ACCPTA: president@accpta.org

The Treasurer is responsible for filing PTA taxes no later than November 15th of each year. If your PTA brings in $50,000 or less in revenue (which applies to most local PTA units), the process is a simple 990-ez form that can be filed online and generally takes around 15 minutes. If your PTA brings in more than $50,000, it’s recommended that you utilize the services of a CPA that is familiar with PTA/non-profits to assist. If needed, ACCPTA can provide a recommendation for a CPA firm.

The best resource for assistance with fax filing is Florida PTA. They have a staff member who has been trained by the IRS and is familiar with common PTA tax issues. Please note that their workload increases as November 15th approaches, so it’s best to contact them in advance if you need assistance. More information, including their contact information and a walk-through of the tax filing process, can be found here.

It’s highly recommended that PTAs carry insurance to protect you in case an issue arises. The school district’s insurance does not cover PTA because PTA is a separate non-profit entity. This resource from Florida PTA outlines many of the reasons insurance is important. The cost generally runs around $150 – $200 per year for the average PTA unit, depending on the type of coverage you have. One company that offers insurance to PTAs is AIM. Their contact information can be found here. There are other companies used by local PTA units. Reach out to ACCPTA is you would like other recommendations.

Many PTAs will create a budget committee to put together a draft budget that is presented to the board for feedback, and eventually to the membership for a vote during a general meeting. At the very least, the President and Treasurer should be involved with the budget process. The following steps can help with the budget creation:

1. Share the previous year’s final financial details with the PTA board (share multiple years, if possible). Include the overall totals for each line item, as well as a list of what that line item included. The general ledger can also be a good resource for this.
2. Ask each board member what their plans are for the year. Depending on which area they oversee, ask if they anticipate they will have similar income or expenses for the current year, or if they anticipate any changes. For example, your Membership Chair might be asked what their goal is for total memberships. This will be used to calculate an anticipated income and expense figure for memberships. The income will be the total number of members they hope to have, multiplied by the cost of membership. The expense will be the total number of members, multiplied by the amount your PTA will be sending to FL PTA for state and national membership dues. There may also be a need for a membership expense line item for marketing tools used to promote membership.
3. Based on their responses, enter draft numbers into a budget template. Ideally, your budget should result in a net income, or at least a zero balance. If your PTA has money in the bank account that you want to spend down, you could have a budget with a negative balance. Be careful not to have a large negative balance, as it doesn’t leave a lot of flexibility for next year’s PTA board.
4. It’s recommended that the membership vote on totals for subcategories only, rather than individual line items. This provides PTAs with the most flexibility without having to host a general membership meeting each time a line item is different than anticipated. For example, one of your subtotals might be Fundraising Expenses. Within that subtotal, you might have a line item for each individual fundraiser (i.e. Fun Run Expenses, Spirit Night Expenses, etc.). Your membership would vote on the Fundraiser Expenses, not the individual line items.
5. Try not to worry too much if your PTA goes over budget. You can always adjust the budget during your next General Membership Meeting.

PTAs can keep track of financial records through a variety of ways. If funds permit, a subscription to an accounting software such as Moneyminder or Quickbooks will make the process easier for PTAs with a large number of transactions. For PTAs with fewer transactions and smaller budgets, an Excel spreadsheet or Google sheet will typically suffice.

To remain in compliance with Florida PTA, PTA units are supposed to pay the state and national portion of their membership dues to Florida PTA on a monthly basis (if monthly isn’t feasible, try to get them paid as often as possible). This is the $3.50 per member that pays for programs and services at the state and national level. Payments can be made electronically through MemberHub/Givebacks or with a check. MemberHub is the easiest and quickest way to pay.

• Paying electronically
  Click here to view a walk-through of how to pay using MemberHub/Givebacks. Note that you must be the President or Treasurer in Memberhub/Givebacks to be able to make the payment. Florida PTA typically sets up the President and Treasurer once the officers are registered each year. If they aren’t set up correctly, contact Florida PTA.
• Paying with a paper check
  Click here to access a form to mail with the check.

Basic internal controls are utilized by PTAs to ensure transparency and accountability of PTA funds. These processes also help prevent fraud. The Kit of Materials from Florida PTA provides a comprehensive list of controls and best practices (some required; some suggested). The following is a high-level summary of the most important items.

• There should be three signers on the PTA bank account.
• Two signers must sign each check and/or approve each electronic transaction.
• Individuals receiving payments/reimbursements cannot sign their own checks.
• Checks should not be blank or pre-signed.
• Prior approval and receipts are required for all purchases.
• When cash is collected, two people should count and verify the total.
• A regular ledger should be kept by the Treasurer and made available to any board member. A best practice is to store the general ledger in a shared drive that is accessible on an ongoing basis.
• The bank statement should be reconciled each month and made available to the board to ensure all transactions are accounted for.
• The bank statement should be reviewed and signed by one person who is not a signer on the account.
• Gift cards purchased by PTA should be treated like cash and a log kept of the amount spent and who they are given to.

As an extension of Florida PTA, all local PTA units are 501(c)3 tax-exempt organizations. To request a copy of your tax exemption letter, visit this web site. The following practices will help ensure your PTA maintains its tax-exempt status with the IRS.

• Maintaining in good standing/compliance with Florida PTA using the procedures noted on this page. The most important compliance items related to your non-profits status are filling taxes and maintaining your by-laws.
• Make sure your PTA funds are not benefitting individuals but are focused on the “charitable class” as a whole. Additional information about charitable classes can be found here as well as in the FL PTA Kit of Materials. This does not prevent a PTA from assisting individuals in need through clothing/supplies drives, etc. It just restricts the way PTA funding is used.
• A PTA bank account can’t be used as a “pass through” for other entities. This would be a misuse of PTA’s non-profit status to benefit another entity that may or may not be a non-profit. PTA can raise and spend funds on a school-based program provided that it’s a PTA activity, not a program that is managed by the school and simply using PTA to collect and distribute funds.
• Raffles and giveaways are often a source of confusion. PTAs are allowed to host these, provided they follow the IRS rules which are outlined in the FL PTA Kit of Materials. The raffles cannot take place on school district property, and certain information must be disclosed in the promotions.
• PTA funds must be spend on activities related to the mission and purpose of PTA.

The annual Meet the Teacher event typically takes place a few days before the start of school each Fall. This is a great opportunity to promote PTA to families while they are interested in learning and getting involved! Here are some tips to maximize visibility for your PTA at the event:

• Have a table in a well-trafficked area (in front of the school, where the schedules are picked up, etc.)
• Create a display board with short pieces of information about what your PTA does. Include pictures. Make sure it’s eye-catching and concise. People won’t have time to stop and read. Include a QR code that directs your MemberHub page.
• Create brief fliers for people to take with them. Include both a link and a QR code to your MemberHub page. Have these available at your table and ask teachers to place them in packets for families.
• Ask your school administration to add something about joining PTA to the marquee.
• Put up signs in the parking lot and posters around the school if permitted.
• If your PTA sells spirit wear, have some available to attract people to your table and create community.
• Meet with administration in advance to gather answers to frequently asked questions. If parents come to your booth to get information, it will create a positive impression of PTA if you can respond quickly to their questions.
• Provide giveaways. These can be as inexpensive as stickers or candy for the students. You could also provide tips for success from parents during transition years (Kindergarten, 6th grade, 9th grade).
• Wear school or PTA shirts.
• Be as friendly and welcoming as possible. This is the first impression of PTA for some families. Greet people with a smile, and make sure you aren’t standing in groups with just the people you know.

• Updated PTA information on school website
• A brief note included in emails from the school stating how to connect with PTA (website & email links) and why it is important. It can simply be copied and pasted into each email. Schools are registering new students all of the time. So, if this info is only shared occasionally in emails, some families may not receive it. This goes for printed school news/reports. 
• Make sure the school registrar includes a PTA flyer with any other school handouts. 
• Flyers available year-round on office counters/shelves, and posters displayed. (This is probably happening in most schools, and it can be a PTA member’s responsibility to check that flyers supplies are replenished). 
• A year-round (if possible) marquee message with how to join PTA
• In secondary schools especially, a year-round Morning News slide with bullets on why PTA is important to students and school staff with information on how to join
• Since faculty and staff turnover is high, also provide a flyer about PTA and how to join with any other new employee informational sheets. Also, display the flyer near staff sign-ins/mailboxes.