PTA California Congress of Parents Teachers & Students Inc

“The organization is a branch of California State PTA and National PTA. Any parent of a Pioneer High student may become a PTSA member.”

“PTSAs officers are elected during the associations general meeting in March. All present members with paid dues, who have been members of the association for at least 30 days, can vote to elect the board. 14 members shall constitute a quorum.”

“A general association meeting approves PTSAs budget, which limits the financial freedom of the executive board. The executive board is subject to the orders of the association, and none of its acts shall conflict with action taken by the association.”

“Tax return is provided to all members of the board for review after filing.”

“At the beginning of his/her term of office, each member of the executive board is given a copy of PTSAs bylaws and is responsible for making a thorough study of them.”

“Forms 990 and founding documents are available to the public via the CA Attorney Generals charity research tool and upon request from the organization.”

“From 2018 through June 30, 2024, PTSA fiscally sponsored a separately incorporated entity PPAA. The sponsored program operated exclusively under the organizations tax-exempt status. All receipts and expenditures for that program were recorded in PTSAs books and reported in its tax returns. During the period between May 2024 and January 2025, the programs activities and related assets were transferred to the newly recognized 501(c)(3) corporation, which received its exempt status on 12/19/2023. The transferred activities include Drama, Music and Dance programs. PTSA has completely stopped its control over PPAAs activities, once all assets were transferred.”

“Line 8 and Line 9 show the asset spin-off to PPAA, as detailed in Schedule N. The first transfer of cash to PPAAs separate bank accounts took place on 5/8/2024, which belongs to the prior fiscal year. Since PPAA didnt conduct any independent activities until 7/1/2024, the new bank accounts were partially consolidated in PTSAs 2023/2024 balance sheet, while some bank accounts were omitted by mistake.”