PTA Transition Checklist How to end this PTA year and plan for the next!

Transcription

1 The PTA Council of Frederick County PTA Transition Checklist How to end this PTA year and plan for the next! May 18, 2015

2 Agenda I. How to Close Out the Year II. Now What? III. Standards of Continuing Affiliation IV. The Key is PLANNING V. Financial Planning VI. Promote the PTA

3 PART I How to Close Out the Year May 18, 2015

4 Ending the Year Presidents Hold the election during a general membership PTA meeting Send the contact information for next year s officers to the Council and Maryland PTA. Also let Council know your Delegates and Reflections Chair, if chosen before the end of the year. Let school administration/staff know of any changes in the Board Convene an audit committee or arrange for an auditor need your board to approve this Thank your volunteers Meet with incoming president - Share all information you have that will help the incoming president do the job Give the incoming president a copy of the unit s bylaws

5 Action item: Send contact information for new officers to Maryland PTA and the PTA Council within two weeks of election. Please include Council delegate and Reflections chair information, if known.

6 Ending the Year (cont.) Treasurers Collect all receipts and write all outstanding checks prior to June 30th Make sure books are complete and in proper order for audit All checks have two signatures All vouchers have receipts attached Record of all deposits All transactions are recorded in the ledger or accounted for in the financial statements Copies of all bank statements are available Complete a year end treasurer s report Meet with the incoming treasurer to discuss job duties Prepare books to be turned over post audit Update procedure book Bank signature cards after July 1

7 Ending the Year (cont.) All other Board of Directors Complete year end report If you are continuing in your job, think about what you liked about this year and what you would like to do differently next year. Write it down! Meet with the person taking over your job Update procedure book Hand over all materials to your successor

8 You ve had elections, You ve been elected to a PTA position or volunteered for a committee You ve met the person who held your position before and learned as much about your position as you can, Now you ask.. What have I gotten myself into?

9 PART II Now What? May 18, 2015

10 PTA Organizational Structure Local PTA Units PTA Council Maryland PTA National PTA

11 Who is responsible for ensuring the PTA s operations and stability? The Board of Directors and that means YOU!

12 Know the PTA language General Membership everyone who has purchased a membership in your PTA Board of Directors typically the officers, standing committee chairs, and the principal (but check your bylaws for details specific to your unit). Executive Committee the officers only. The executive committee approves the committee chairpersons. Usually only meets once, at the very first meeting.

13 Let s Talk Board of Directors Made up of the officers, standing committee chairs, principal or his/her designee check bylaws. The decision-making body of the local PTA. Must be a member of the local unit to serve on the Board of Directors. Serve from July 1 June 30. Presidents do not vote, unless the vote is by ballot or there is a tie, but the president does count for quorum.

14 Duties of a Board Member Individuals who say yes to serving on a board should do so with full awareness of the obligations that accompany the position the board is depending on you! Know the difference between the duties of the board member and the position that brings you to the board. Exercise power for the benefit of the organization with full honesty and reasonable efficiency. Exercise loyalty, reasonable care, and business prudence in regards to the interests of the organization.

15 Board Responsibilities 1. Attend board meetings regularly, be on time Quorum the number required to conduct business, defined in your bylaws 2. Be familiar with the minutes of the board You should receive a copy prior to the meeting and should read them 3. Treat the affairs of the organization as you would your own BUSINESS PRUDENCE- Under the law, you are more than a name on the letterhead Board members can be held liable 1. Review the annual audit Audit done in the summer, every year Done if treasurer changes during the year Copy given to Council and MD PTA Recommendations or issues addressed immediately 2. Be familiar with the goals, mission and purpose Your PTA goals & school s goals National PTA Mission and Purposes guide all we do

16 Board Responsibilities (cont.) 6. Know the budget, Budget process, and financial situation Budgets are approved by the general membership after July 1 7. Ensure that all committees present a plan of work Plans of work are approved by the Board Outline the specific projects 8. Avoid self serving politics Support all decisions made by the board 9. If there is something you do not understand, ask 10. Be aware of the organization s community and professional image 11. Be certain that policies are clearly identified and that the procedures are followed. Create standing rules to help guide the organization.

17 How to be a Better Team Participant Come to meetings prepared Arrive on time and stay until the end of the meeting Be attentive to the discussion Help facilitate the discussion by taking an appropriate role in it Be a contributor by: Offering relevant discussion at the appropriate time Speak long enough to make your point but short enough to sustain the team s interest and attention Be clear and easily understood Be open to evaluation and criticism Be informative and provocative Don t be afraid to disagree Don t be afraid to be creative or innovative Give other creative ideas a fair shake

18 Non-Productive Behavior Aggression Blocking Self-confessing Competing Recognition seeking Special pleading Clowning Seeking sympathy Degrading Remember you are part of a Board and your actions impact the entire group and the reputation of the PTA.

19 Job Descriptions President Vice-President Secretary Treasurer Committee representative Council representative Principal or his/her representative

20 Action Items- Use bylaws and sample job duties (attached) as a guide to help you do your job. Please make sure you also let the Council know your Council delegates and Reflections chairs as soon as possible.

21 PART III Standards of Continuing Affiliation May 18, 2015

22 Standards of Continuing Affiliation Bylaws Current Dues Paid to Both MD PTA and Council Minimum of 25 members Incorporated EIN Number from the IRS 990 Filed and Copy Sent to MD PTA Personal Property Tax Form Filed with State of Maryland and Copy Sent to MD PTA Insurance Paid Audit Done and Copy Sent to MD PTA Unit Registered under the Charitable Solicitations Act in Maryland Attendance at MD PTA/Council Training Contact Information Sent to MD PTA and Council

23 PART IV The Key is Planning May 18, 2015

24 What should the new Board of Directors do first? PLAN goals Membership Increasing Involvement in the PTA Advocacy/Education PLAN committee structure based on goals PLAN programs and activities (plans of work) PLAN budget to support the goals PLAN calendar for the year

25 Plan PTA Goals Align the unit s goals with the school s goals SCHOOL IMPROVEMENT PLAN, ask the principal Does the unit have ENOUGH help and volunteers? Can you run your programs with the help you have? Don t bite off more than you can chew! Every unit should have a membership goal. Every board member completes a Plan of Work. Plans of Work are approved by the entire Board, that is how we jointly plan the direction of the unit. Plans of Work are only changed with Board approval.

26 Plan Goals: Membership PTA is a member organization - open to anyone who believes in the Mission and Purposes of the PTA. Membership is renewed annually. You must be a member of a local unit to serve in a leadership position. As the board plans for the year ahead, ask why should someone join our PTA if you don t have an answer, that is a problem! You will increase membership if you offer: PTA Communications to members Benefits for members only

27 Membership Cards NEW FOR : National PTA is no longer printing membership cards Maryland PTA is currently discussing how to handle this. Local units should stay tuned for announcemnents concerning membership cards. PTA Council is currently developing a back up plan for membership cards as well Stay tuned!!

28 More on Membership Dues payments should be made monthly. Your first payment should be made by October 30th. Mail one check to MD PTA for $4.25 per member and another separate check to the PTA Council of Frederick County for $0.75 per member. You will receive a monthly invoice from MD PTA for dues payments. This should serve as your reminder to pay Council dues at the same time. Only members can participate in the business of the organization. Membership totals must be reported by March 31st. You can still accept memberships after that. They go toward next year s count.

29 Plan Goals: Increasing PTA Involvement Volunteerism is down across the nation. People only work with an organization if they see value in giving of their time. Committees of 1 = a lack of skilled future leaders Every person in the PTA should be teaching the next person how to do their job. That is how we grow. Start on day one to find your replacement! Survey members

30 Plan Goals: Advocacy/Education Find your PTA s niche what can your PTA do that no one else in the school can do? Parent programs make them worthwhile. Every meeting should teach something new about the school to your membership. Plan programs at the beginning of the year for the entire year stick with the schedule. Develop a calendar and publicize it! If you decide to work on an advocacy campaign, let your membership know have the membership adopt goals.

31 Plan: Committee Structure Decide which committees are needed to support the goals. PTA work is done through committee structure. All committees should be formed for a specific purpose. Committees function at the discretion of the membership. Opportunity to work on what suits the individual. Being part of a committee is training for leaders. Committees permit membership participation. President serves as ex-officio member of all committees except the nominating committee - check bylaws.

32 Types of Committees Standing --- Basically permanent, conduct business year-round. Standing committee chairpersons are members of the Board of Directors, vote, and share in the responsibility of the organization. Chairpersons are voted into the position by the Executive Committee. Special (Ad Hoc) --- Formed for a specific task Approved by the Board of Directors Do not vote on the Board of Directors.

33 Responsibility of a Committee Formed to deal with project or activity. Ideally, committees consist of more than 1 person. Committee members decide who will serve as the chairperson. Committees make recommendations, not decisions the Board of Directors makes the decisions. Must do a Plan of Work and follow it! Must do an estimate of expenses and income generated (budget). Must report regularly to the Board of Directors about the activities of the committee.

34 Some Suggested Committees Standing Committees Family Involvement Health and Safety Hospitality Legislation/Advocacy Membership Newsletter/Communications Programs Ad Hoc Committees Bylaws Nominating Budget Audit Public Relations Reflections Ways and Means Council Representative

35 Plan of Work Action item Guides the unit s activities for any given fiscal year. Lists the goals of the unit PTA and the goals of the committee or officer. Explains in detail how the goals will be accomplished. Includes an estimated budget. Approved by Board of Directors. Can be updated and amended as necessary by Board of Directors.

36 PART V: Financial Planning It s EVERYONE S responsibility! May 18, 2015

37 Fiduciary Responsibility When an individual becomes a board member, either through election, or appointment, that person becomes legally obligated to conduct themselves prudently, properly and responsibly; and to be sure the organization conducts itself in a manner so that the best interests of the organization and its members are protected and preserved.

38 PTA Audit Examination of the financial transactions and the procedures used to conduct those transactions. The purpose is to assure both the membership and the Board of Directors that the funds of the PTA have been properly administered. A copy must be submitted to Council and MD PTA. The audit committee should consist of no less than 3 members of the PTA who do not have signature authority. The treasurer does not take responsibility for the books until the audit is complete. No checks should be written until the audit is complete. It is in the best interest of the PTA to complete a timely audit. Must audit annually or anytime there is a change in the treasurer position or any other officer with signature authority. Any recommendations from the auditors should be addressed immediately.

39 Action item Form an audit committee. Audit the books over the summer, after June 30th and before the new treasurer takes possession of the books. Use the sample audit form.

40 Plan: The Budget The PTA year is a fiscal year: July 1st June 30th The Budget is the financial plan to support the goals and activities of the PTA for the fiscal year. The Budget is prepared by the Budget Committee, then approved by the Board of Directors first AND then the General Membership at a General Membership Meeting. NO VOTING BY PROXY! Budget Committee Prepares a plan that expresses the goals and objectives of the PTA in terms of income and expenses. Typically the Officers form the Budget Committee, but it can include others. Use Plans of Work and past history for budget estimates.

41 More on the Budget The Budget may be changed or amended as needed throughout the year, but only with general membership approval. The Budget cannot be approved prior to July 1st. At the bottom of the budget state, Board of Directors has the authority to move budgeted funds within categories. Include in the budget: Leadership Training: PTA Convention in July Carryover for next year Insurance

42 PTA Funds Examples of Proper Use Awards Communication/Publicity Classroom/School Enrichment Committee Expense Cultural Arts Family Involvement/Fellowship Field Trips Fund Raising Costs Guest Speakers Hospitality Insurance Leadership Training Legislative Activity Membership Supplies Memorials Needy Student Assistance Parent Workshop/Seminars Promotional Items PTA Dues Newsletter Office Equipment for PTA PTA/School Related Celebration Scholarships Volunteer Appreciation Should Not Be Spent For Basic School Supplies Capital Improvements Contributions to Other Associations Funding of School Personnel Janitorial Supplies Playground Equipment Presentation Equipment Principal s Discretionary Funds School Office Equipment Teacher Development Technology

43 PTAs and Fundraising: What you MUST know PTAs are 501(c)(3) organizations that means that the IRS grants our tax-exempt status based on the mission of PTA. We fundraise to support the mission of PTA, we do not fundraise as the mission. PTAs are advocacy organizations, not fundraising organizations. PTAs who excessively raise funds to support programs or efforts beyond the mission of PTA run the risk of facing IRS penalties or being taxed. In extreme cases, you could lose your 501(c)(3) classification. You need to plan your fundraising efforts, just like you plan every other program that your PTA undertakes. 3 to 1 Rule 85% Rule

44 Bank Accounts Set up account with new signatures get form from bank. Must have at least 2 people (one is Treasurer) with signature authority, but 3 is preferable. Bank statements should never be sent to any members home - mail them to the school. PTA President should always review the bank statement and sign it after reviewing. NO DEBIT CARDS, NO CREDIT CARDS, and NO ATM CARDS! Related officers may not have signature authority.

45 Basic Financial Practices I. Cash & Check Handling Procedures The Treasurer is responsible for the receipt of all monies. It is the responsibility of the BoD to work with the Treasurer and adhere to the treasurer s procedures. The Treasurer should always give the committee chair a written receipt, especially for cash, signed by those counting the money. Two people should always count money. All money should be deposited daily arrange for a deposit bag with the bank. All checks should be endorsed immediately for deposit only, invest in a stamp. Money is never kept at any member s home. Money is never kept at the school or left in control of school administrators DEPOSIT REGULARLY AND QUICKLY.

46 Basic Financial Practices (cont.) II. Financial Record Keeping All receipts and deposits should be promptly recorded in the PTA ledger book and check register. Money is never deposited in personal or school bank accounts. The unit should use a system of receipts for cash and disbursement records to maintain and support the books. Use a ledger or a computer spreadsheet. EVERY meeting should include a WRITTEN report from the Treasurer. If not, send the treasurer home to get it.

47 Basic Financial Practices (cont.) III. Disbursements- Never issue or sign a blank check. Never make the check out to CASH. No bills or reimbursements are paid in cash. All authorized bills should be paid by check. All checks should be signed by at least two authorized persons. Do not pay any bill or reimbursement request without an invoice and/or receipt. All disbursements should be promptly recorded in PTA ledger and check register. Units may not have petty cash. Classroom start up funds should be through receipts, not gift cards.

48 About Insurance All PTA units across the state have the same insurance with the same company Certificates now expire on July 1st. MUST HAVE RENEWAL IN BEFORE JULY 1st. Bills are being sent to the local unit now for renewal Will arrive at the school Do not need approval from the general membership to pay the bill required in bylaws READ THE COVERAGE SUMMARY! New: Knight Insurance is agent or When in doubt, call or Knight Insurance with questions they are helpful!

49 PART VI: Promote the PTA May 18, 2015

50 Plan: The PTA Calendar Publish a calendar of all PTA events and meetings to promote the organization to the general membership. Read your bylaws to find out how many meetings are required and when. Set meeting dates in advance - 2 types Board of Directors: the day to day business is conducted by the BoD General Membership: defined by the bylaws, typically short but EXTREMELY important Ask the BoD for the best time to have the meetings you need to have quorum. The calendar is approved by the BoD.

51 1st Board of Directors Meeting Basic Information: Best to have it in July or August before school starts. Before the meeting - the Executive Committee (officers) votes to confirm the committee chairs - now have a Board of Directors! Check to make sure each member has materials needed to do his/her job: 1. A copy of the unit s bylaws. 2. The procedure book (past records) for the office or committee. Must have at all meetings: Agenda- created by the President, with input from all Minutes- taken and typed by the Secretary from the past meeting Treasurer s Report- created by the Treasurer and includes the monthly financial statement and reconciliation statement. The Board of Directors approves the goals of the PTA for the year. The Board of Directors approves Plans of Work, which form the basis for the budget. The Board of Directors works on and approves the proposed budget.

52 1st General Meeting Sometimes held during Open House or Back to School Night. Must be a face to face meeting- not via video or announcements. Must be able to verify the vote. Good idea to sell memberships before the meeting, but once meeting starts NO selling until the meeting adjourns. Must approve the budget by a vote of the general membership read bylaws. Keep it brief.

53 Important Resource Materials Council Checklists Bylaws Quick Reference Guides (flash drive from National PTA Back to School Kit) - must register to receive Cash Encounters from MD PTA PTA Council of Frederick County, president@frederickpta.org, or (contact for Traci Tatum, President) Maryland PTA, or National PTA, or PTA (4782)

54 What Does a Council Do? Helps build stronger, more effective units. Provides leadership training and leadership opportunities for local unit members. Encourages local unit members to attend state and national conventions. Engages in community-wide projects. The Council will come to you but we must be asked!

55 Questions ASK! We are here to help. Typical questions Council hears during the year: Financial questions all kinds Fundraising questions all kinds, but most often how to handle companies requesting that your PTA uses their services or product How to work with each other members fighting amongst themselves How to work with the school s leadership PTAs feeling pressure to fundraise for the school How to attract more volunteers hard to run programs Insurance related questions what is covered and what isn t Volunteers/officers resigning or moving away Elections how to run an election Bylaws don t understand or need help interpreting Membership cards and figures A new year is a new start don t perpetuate past mistakes or incorrect information!

56 NEVER live by the mantra We have always done it that way! Change may be hard, but it is for the good of your organization. If you do the same thing, you get the same results. If something needs to be fixed - fix it now and fix it for good! Rules change, and we need to stay up with current laws for non-profits. YOU CAN BE A GREAT LEADER and You are not alone.

57 The strength of PTA is in its members each of you matters and each of you shapes the future of PTA GOOD LUCK!

58 Action item There are two checklists to help you: - Checklist for PTA Leaders (now Sept.) - Treasurer Responsibilities Checklist (month by month for the whole year)