Mountain Brook Council PTO Inc.

“The bylaws of the organization were changed to reflect the addition of two additional board members, increasing the number of board members from ten to twelve. The new board members hold the positions of anti drug coalition chair and co chair.”

“The governing body of the organization is two tiered. At the top level is the mountain brook council pto, inc. This mb council pto is governed by a twelve member board of directors, which consists of six officers and the president of six separate ptos, one each for the six schools existing in the mountain brook school district. At the second level is the governing body for each of the local ptos, one for each of the six schools existing in the district. Each local pto has its own board of directors, bylaws and policies and procedures. These local school ptos have members consisting of the families of the students attending the school. These members have the right to vote on the election of members of the governing body of the local pto. These members of the local school pto's governing body are then members of the mb council pto.”

“See comments above for line 6.”

“See comments above for line 6.”

“Copies of the form 990, which was prepared by an independent cpa, were provided to all members of the mountain brook council pto for their review prior to the filing of the return with the irs. Outside accountants were available to all members of the council pto for questions and discussions relating to the return. After each member of the council pto had the opportunity to review the return and have any questions answered, the return was filed with the irs.”

“On an annual basis, all board members of the mb council pto sign a statement which affirms that the conflict of interest policy has been received. They acknowledge that the policy applies to all six school's ptos and any potential conflict of interest at the local school level must be brought before the school's executive committee for appropiate determination under the policy, and if necessary brought before the mb council pto. All directors and officers are covered under the policy and must disclose any actual or potential conflict of interest to the governing board. The governing board reviews and makes determinations relating to the transaction. The person involved in the potential conflict of interest transaction leaves the meeting while the matter is discussed and voted upon.”

“Governing documents, conflict of interest policy, and financial statements are available to the public upon their request.”

“Teacher appreciation: program service expenses 14,397. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,397. Directories: program service expenses 13,992. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,992. Book fair /book bundles: program service expenses 9,281. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,281. Student activity committee expense: program service expenses 7,841. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,841. Hospitality: program service expenses 7,759. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,759. Spring fling: program service expenses 7,425. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,425. Pto council expenses: program service expenses 7,206. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,206. Student arts/art forms: program service expenses 6,389. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,389. Water fountain: program service expenses 4,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,000. Fair oaks adventure curriculum: program service expenses 3,892. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,892. Grounds/playround: program service expenses 3,752. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,752. Circle of friends: program service expenses 3,261. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,261. Field day: program service expenses 2,867. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,867. Shakespeare spartan/career day: program service expenses 2,690. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,690. Anti drug awareness: program service expenses 2,653. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,653. Kindergarten parties: program service expenses 2,454. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,454. Graduation: program service expenses 2,087. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,087. Art expressions: program service expenses 2,012. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,012. Holiday kitty: program service expenses 2,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,000. Veterans day: program service expenses 1,541. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,541. Newcomer orientation: program service expenses 1,037. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,037. Book bundles: program service expenses 631. Management and general expenses 0. Fundraising expenses 0. Total expenses 631. Holiday projects: program service expenses 529. Management and general expenses 0. Fundraising expenses 0. Total expenses 529. Safety patrol: program service expenses 379. Management and general expenses 0. Fundraising expenses 0. Total expenses 379. Yearbook: program service expenses 74. Management and general expenses 0. Fundraising expenses 0. Total expenses 74.”