Virginia Congress of Parents and Teachers

“Each officer of the pta shall be a member. Only members whose individual dues are paid for the current fiscal year shall be eligible to hold office, to serve on the executive committee, the executive board, a standing or special committee or to serve as a delegate to the council or district.”

“Only members of the pta shall be eligible to serve in any elected or appointed positions. Only current members shall serve as a member of a standing or special committee. Officers shall be elected by ballot in the month of may or june. However, if there is but one nominee for office, election for that office may be by voice vote. A majority of the votes cast shall consititue an election.”

“The executive board shall prepare and approve the proposed budget to be presented to the membership for adoption, and to obtain general membership approval for any changes to the adopted budget over $300.00. Only members of the pta/ptsa shall be eligible to vote in the business meetings.”

“Form 990 is presented to the board and the current president and vice president have electronic copies.”

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

“Program services: student & school support: program service expenses 5,811. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,811.”

“At the end of the tax year, there is an account receivable balance, therefore, the organzation chose to apply accrual method accounting in order to reflect the accuracy of its financial statement.”