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for the National PTA website to get access to the local leader kit.
Login with your National PTA Profile to gain access is a comprehensive digital guide designed to help you learn the basics of running your PTA unit. Find just about everything you need as a local PTA leader, including guidance to help you:
select and work with your boardThese tools and templates, online resources and training courses will inform your work as you establish your PTA and volunteer roles and throughout the year, ensuring that your PTA stays on track to achieve the PTA mission: to make every child’s potential a reality by engaging and empowering families and communities to advocate for all children.
Access the forms, resources, and guidance your PTA needs to operate effectively and achieve success.
For complete information about the Givebacks program, including setup instructions, resources, and support materials, please visit the Givebacks page. There you’ll find everything you need to get started and make the most of the program.
For complete information about the Membership Toolbox, please visit the Membership Toolbox section. There you’ll find everything you need.
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In order to remain a local unit PTA in good standing with West Virginia PTA and National PTA, local unit PTAs must be in compliance with the standards of affiliation each year.
If a local unit PTA is not compliant with the Standards of Affiliation, the local unit PTA may be in jeopardy of losing their tax-exempt status with the IRS and state of West Virginia. West Virginia PTA is required to report to the government on a continuous basis the local units that are not compliant with the standards set forth by West Virginia PTA.
Listed below are the items that will ensure that your PTA is in compliance on a regular basis! For additional information, please read the entire Local Unit Standards of Affiliation. A guide is also available for your use! If you are unsure of your status, please contact the West Virginia PTA office at info@westvirginiapta.org or call 304-420-9576. Members of the West Virginia PTA Board of Managers are here to assist you to ensure that you are in compliant!
You and your PTA Board are also responsible for the reporting to the federal government or IRS. If you report less than $50,000 in gross revenue, you may go online to file the 990N. It’s simple reporting asking basic financial questions about your PTA.
West Virginia PTA can provide assistance with the 990N process for our units. We will prepare and file the 990N tax form for eligible units that utilize the online “PTA 990N Assistance Request Form” (at no cost to the unit).
Please fill out all information requested below. Once this information is received, we will contact you by email with receipt of your form and any questions we have. Then we will file your unit’s 990N and send confirmation. This service is only offered for those units filing the 990N which report less than $50,000 in gross revenue.
Please allow West Virginia PTA up to two weeks to complete this process and allow enough time to meet all pertinent deadlines. Remember that the deadline for filing is the 5th month and 15th day following the completion of the fiscal year, which for many units is November 15. So online requests for those units, for example, should be received no later than November 1. Email treasurer@westvirginiapta.org with any questions.
West Virginia PTA units are required to have an annual financial review performed after the close of the fiscal year. Procedures to be performed include: confirming ending balances in accounts and disclosures, examining source documents, and testing internal controls. The books can be reviewed by an internal financial review committee (who are not signers on the checking account) or an outside person.
Use this excel file to enter the financial balances, receipts, disbursements, deposits, and check information. This form determines whether the books of the Treasurer are Correct, Incorrect, or Incomplete. This form must be signed by the reviewers who cannot be bank account signers.
This form is typically required by county Board of Education Treasurers. It is in Excel format so that you may enter the financial information required. This form would be provided to the Principal or other Administration contact. WV PTA does NOT require this form for the Financial Review submission.
A Financial Review involves examining financial records and transactions to ensure that receipts have been properly accounted for and expenditures have been properly authorized and recorded, in conformity with PTA bylaws, standing rules, and budget limitations.
Your PTA’s bylaws should indicate who, when and how a Finacial Review is to be conducted and reported to the membership. Financial records should be reviewed once a year. WV PTA requires one financial review annually. Books should also be reviewed if a financial officer resigns (see Final Steps before Leaving Office Checklist), before the new officer assumes his or her duties, and at any other time deemed necessary.
You have several options for how to complete an examination of the financial statements and records. The first option is the least expensive:
Internal financial review is conducted by an internal committee. This committee should not include anyone with signature authority over the PTA’s bank account or any relatives to a person with signature authority. The committee periodically reviews all of the Treasurer’s records for errors. Check with WV PTA if support is required for internal financial reviews.
The remaining three options require retaining a professional firm with nonprofit accounting experience. Laws in several states require 501(c)(3) organizations to hire a professional firm to complete the audit when gross income exceeds a certain amount. Be sure to check the laws in your state or talk with WV PTA about your unique circumstances. You will hire a firm to:
Compile financial statements. The CPA receives financial information from the client, reviews it for obvious errors without verifying the facts or tracing the transactions, and prepares financial statements using the information provided. Upon completion, a report is issued that states a compilation was performed in accordance with professional standards, but no assurance is expressed on the statements.
Review financial statements. The CPA performs inquiry and analytical procedures in addition to the procedures described above for a compilation. Upon completion, a report is issued stating that a review has been performed in accordance with professional standards, that the review conducted was less rigorous in scope than an audit, and that the CPA did not become aware of any material modifications that should be made in order for the statements to be in conformity with generally accepted accounting principles.
10 Steps for Conducting a PTA Financial Review
Shortly before the end of your Treasurer’s term or at the end of the fiscal year, it is important to conduct a financial review of the Treasurer’s records. Take these 10 simple steps for success.
Step 1: Recruit an internal committee. Your financial review committee should not be anyone with check signing authority.
Step 2: Provide committee with Treasurer’s records including:
Step 3: Explore the records posted after the last financial review.
Step 4: Explore a sampling of transactions. The size of this sample should be based on the size of the association. If mistakes are found, the sample should be broadened to take in more transactions.
Step 5. Ensure accurate disbursements. Make certain that money collected for a specific purpose (special projects, gifts, scholarship funds, council dues, etc.) has been disbursed for that purpose. This includes keeping state and national portions of the membership dues separate from other receipts and remitting these portions to the state office monthly.
Step 6. Check the Treasurer’s reports and annual report for accuracy.
Step 7. Collaborate with Treasurer and President to correct errors.
Step 8. Prepare financial review results. The financial review committee also must submit a report documenting their efforts and sharing results.
Step 9. Submit report to board or membership. The financial review must be officially adopted by your PTA and must be included in a completed annual report covering the association’s entire fiscal year.
Step 10. Contact your state PTA or a CPA if questions remain.
Givebacks is the preferred way to pay your monthly membership dues. Please email us at info@westvirginiapta.org to sign up. All PTAs are required to sign up to Givebacks to safely and easily pay dues while receiving access to a free platform to run your PTA.
Until you get signed up with Givebacks, you can submit your West Virginia PTA and National PTA monthly dues to West Virginia PTA on a monthly basis.
If you are mailing the form in, it should be submitted by the 15th of each month if you have membership to report. If mailing, send to:
West Virginia PTA
PO Box 3557
Parkersburg, WV 26103.
To ensure up-to-date information from West Virginia PTA, local units should provide a new local unit officer form to the state office any time officers change. Every local unit is required to submit an updated local unit officer form by July 1st, of each year to remain a unit in good standing.
Our preferred method is to update your officer contacts in Givebacks. Contact your Regional Director for assistance. Or please fill out the local unit officer form so all of your unit officers receive up-to-date information from West Virginia PTA.
Did you know that unders West Virginia PTA state law, your PTA is required to carry insurance coverage. Insurance protects PTAs and volunteer leaders and provides the peace of mind. West Virginia PTA is happy to share valuable information on our preferred provider, AIM Insurance.
With a focus in helping PTAs for over 30 years, AIM understands the risks involved in running your organization and can help you choose the right coverage for your PTA. They have an excellent customer service team providing everyday support and guidance on best practices, and clear answers to all the questions that come up around protecting your PTA.
AIM covers more events and activities than any other carrier. They cover what others won’t.With over 23,000 parent-teacher groups insured, and pricing as low as $85 annually, AIM has developed the following, 4 primary coverages which offer protection where you need it at special discounts only available to PTAs.
Event Insurance covers fall carnivals, bounce houses, dunking booths, fun runs, skating parties, auctions, and more.
Upgrade Available:
If someone sued the officers of your PTA for mismanagement, misrepresentations, dissemination of false or misleading information, or inappropriate actions, this coverage would pay to defend them against those actions.
Embezzlement Insurance covers monetary losses sustained by a PTA through any fraudulent or dishonest act(s) or embezzlement committed by any of the elected officers, members, volunteers, or employees.
Property Insurance covers items such as raffle merchandise, auction items, and fundraising supplies while in your PTA’s care, as well as your PTA’s personal property like popcorn machines, school store supplies, emergency relief supplies, and more.
Submit proof of general liability and bonding insurance by October 1st of each year.
Bylaws are designed to help the group function in an orderly manner by providing understanding and guidance as to the purpose of PTA/PTSA, basic policies, members and dues, officers’ duties, and terms, and establishing quorum, to name a few. An approved printed copy of the Official Bylaws of the Local or County PTA/PTSA unit should be provided to all officers and board members. Each member should be responsible for making a thorough study of them. A copy of the bylaws should be made available to any member of the association upon request. It is recommended that the unit’s bylaws be uploaded to their Givebacks account. See the GiveBacks link on our main webpage for more information on how to set up your unit and how you can store all the important documents of your unit.
Bylaws are required to be renewed every three (3) years to remain in good standing with West Virginia PTA. If your unit cannot locate your bylaws, please contact the Bylaws Chair at bylaws@westvirginiapta.org. A scanned or pdf copy of the last set of bylaws in our file will be emailed to the officer making the request. West Virginia PTA recently changed our local unit bylaws renewal to a digital process using a google form and a two step process that automates the creation of a draft document for you to review, and the final approved document. Once the google form is submitted the Bylaws Chair will review the data and verify the expiration date of the new bylaws. Then an approved pdf of the bylaws will be emailed to the submitter and the additional email address provided via the google form. This has been done to streamline the process and ensure a consistent document across all state units.
Appoint a small committee to study the current bylaws and make recommendations. The committee should read the entire sample bylaws PDF to refresh or become familiar with the bylaws. Thirty (30) days’ written notice must be given of the proposed amendments to association members. Given that quorum is met, recognizing that a two-thirds (2/3rd) vote of members present at the meeting is required to amend the bylaws.
After the members of the association have approved the proposed bylaws, a designated representative (generally the committee chair, secretary, or board member) fills out the google form with the approved selections. The draft copy of the bylaws will be emailed to the submitter and the additional email address provided via the google form. If there are any typos or other issues found during the review of the draft copy, communicate with the Bylaws Chair at bylaws@westvirginiapta.org to get them corrected before the final document is created. The Bylaws Chair will review and initiate the second step of the automated process. Then an approved pdf of the bylaws will be emailed to the submitter and the additional email address provided via the google form. These bylaws are official documents of the local PTA and should be kept in a secure place; (“Official Copy” by the Secretary, “Duplicate Copy” by the President and stored in the Givebacks compliance area online). When new officers are elected, these documents shall be given to their successors.
The vacancy shall be filled for the remainder of the unexpired term by the first (1st) vice president. Article VI Section 6. If a quorum was not present at a general meeting and we voted on officers, is that a legal election? No. If a quorum is not present, then no business is to be conducted. If the presiding officer ignores this fact, any member should call attention to the lack of a quorum before any business or elections take place. If a quorum is not present at any meeting as required in the bylaws, such as election of nominating committee or officers, you must fix the time for an adjourned meeting. An adjourned meeting may be held any time prior to the next regular meeting.
No. If a quorum is not present, then no business is to be conducted. If the presiding officer ignores the fact, any member should call attention to the lack of a quorum before any business or elections take place. If a quorum is not present at any meeting required in the bylaws such as election of nominating committee or officers, you must fix the time for an adjourned meeting. An adjourned meeting may be held any time prior to the next regular meeting.
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