Vista Grande PTA

“All parents of the Vista Grande Elementary School in Danville, California are members of the PTA.”

“Form 990 is prepared by an outside tax professional. The form is then reviewed bythe organization's management, a member of the board of directors, and the managingdirector. This group of individuals then discusses the contents of the return withthe outside tax professional. After a full review (with modifications wherenecessary), the final version of the tax return is provided to all members of the organization's voting body. A representative of the pta authorizes the final form 990 which is then e-filed with the internal revenue service.”

“THE PTA's BOARD OF DIRECTORS REVIEWS ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES.”

“No one is compensated directly by the PTA. The PTA provides funds to the San Ramon Valley Unified School District to help fund programs, teachers and aides.”

“No one is compensated directly by the PTA. The PTA provides funds to the San Ramon Valley Unified School District to help fund programs, teachers and aides.”

“All of the organization's governing documents, financial statements and other legalfilings are maintained in a secure environment and held available for inspection bytax authorities and the general public. Tax returns are posted annually towww.guidestar.org (where it is available for viewing as an electronic copy) and are also available at the organization's office in danville, california (for a physical inspection).”

“Client Note 1 - Tax Exempt Status and Letters of Determination----------------------------------------------PTAs in California generally are not required to pay taxes on income earned. California State PTA has secured from the Internal Revenue Service a group (blanket) tax exemption letter under Section 501(c)(3) of the Internal Revenue Code.PTAs also have received an exemption letter from the California Franchise Tax Board confirming PTA's exemption from state franchise or income tax under Section 23701d of the Revenue and Taxation Code.Both the federal and state exemption letters cover unit, council and district PTAs. Copies of the letters of determination may be obtained by contacting the California State PTA office. The PTA that needs the exemption letters must contact the State PTA office.To retain the tax-exempt status, PTAs must be careful that fundraising does not become a primary focus. An individual unit can have an effect on the entire organization. Unit, council and district PTAs do not pay tax on income from activities that are substantially related to the purpose for which the PTA was given exempt status.Sales Tax---------According to the Tax Tips for Nonprofit Organizations, units are excluded from collecting and remitting sales taxes for items sold, and have been determined to be the consumers of the items purchased. The proceeds from items sold however, must be used exclusively to further the organization's exempt purpose. This means the units must pay sales tax to vendors for such items intended for sale when they purchase the items from the vendors. The units are not considered to be sellers of items as a result of this special exclusion and, therefore, do not have to obtain sellers permits or file sales returns.The units may have to inform the vendors of their exclusion status and insist on paying sales tax to the vendors The units may need to adjust the vendor invoices to include sales tax and pay the adjusted amount. The units may have to consider using different vendors, if they are unable to obtain cooperation or agreement regarding the payment of sales tax to the vendors.State Taxes and Government Forms--------------------------------PTAs must adhere to state filing requirements. Regardless of their asset or revenue levels, council and district PTAs are required to file the Registration Renewal Fee Report (RRF-1) annually with the California Attorney General's Registry of Charitable Trusts. Units are exempt from filing, unless they are incorporated.The state charity registration number (CT#) is assigned after an organization is registered. The organization must submit the CT-1 (registration application) and the other documents/supporting materials listed on the CT-1. After the organization is registered, the CT# is assigned by the Attorney General's office. The RRF-1 cannot be processed until an organization is registered and the CT# has been assigned.Form RRF-1 can be submitted with the CT-1 (registration application) or after the organization receives the letter confirming registration which will include the CT#. If Form RRF-1 is sent with the application, the Attorney General's office will place the CT# on the form after the registration is processed and proceed with processing the RRF-1.Council and district PTAs with assets and revenues less than $100,000 for the previous year will not be required to pay the $25 filing fee. The deadline for tax filing is the 15th day of the fifth month after the end of the association's fiscal year. If the fiscal year is July 1st through June 30th, tax returns must be postmarked no later than November 15th. There is no extension available for the RRF-1.District PTAs with annual gross receipts normally more than $25,000 are required to file Form 199 with the Franchise Tax Board. The California State PTA submits a group filing of Form 199 on behalf of unit and council PTAs that are not incorporated.Unit, council and district PTAs having unrelated business income of $”

“Other program services 4: outside activities------------------the pta supports several activities for the promotion of school unity. Among other things, this includes funding for yearbook, carnival, father-son night, father-daughter night, mom's night out, and other miscellaneous activities.”

“Admin Awards/ Principal Dinner: Column (A) - Total = $1707; Column (B) - Program Services = $0; Column (C) - Management & General = $1707; Column (D) - Fundraising = $0”

“After School Enrichment: Column (A) - Total = $32401; Column (B) - Program Services = $32401; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Art in the Park: Column (A) - Total = $7259; Column (B) - Program Services = $7259; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Art Program: Column (A) - Total = $16318; Column (B) - Program Services = $16318; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Assemblies: Column (A) - Total = $1520; Column (B) - Program Services = $1520; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Bank and merchant fees: Column (A) - Total = $11647; Column (B) - Program Services = $0; Column (C) - Management & General = $11647; Column (D) - Fundraising = $0”

“Carnival: Column (A) - Total = $7179; Column (B) - Program Services = $7179; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Copy Equipment: Column (A) - Total = $19219; Column (B) - Program Services = $0; Column (C) - Management & General = $19219; Column (D) - Fundraising = $0”

“Curriculum/Staff Development: Column (A) - Total = $17518; Column (B) - Program Services = $17518; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Falcon Wear Expense: Column (A) - Total = $1848; Column (B) - Program Services = $1848; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Hospitality: Column (A) - Total = $2176; Column (B) - Program Services = $2176; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Music program: Column (A) - Total = $17101; Column (B) - Program Services = $17101; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Other PTA Programs: Column (A) - Total = $276; Column (B) - Program Services = $276; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“PTA Convention & Office Supply: Column (A) - Total = $2655; Column (B) - Program Services = $2655; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Rainbow Room: Column (A) - Total = $328; Column (B) - Program Services = $328; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Reading Specialist/Science Aid: Column (A) - Total = $2582; Column (B) - Program Services = $2582; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Red Ribbon Week: Column (A) - Total = $1709; Column (B) - Program Services = $1709; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“SOCIAL ACTIVITIES: Column (A) - Total = $25728; Column (B) - Program Services = $25728; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Taxes & Licenses: Column (A) - Total = $990; Column (B) - Program Services = $0; Column (C) - Management & General = $990; Column (D) - Fundraising = $0”

“Teacher Supplies: Column (A) - Total = $14678; Column (B) - Program Services = $14678; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“VG Office Support: Column (A) - Total = $2526; Column (B) - Program Services = $0; Column (C) - Management & General = $2526; Column (D) - Fundraising = $0”

“Welcome Picnic Expense: Column (A) - Total = $151; Column (B) - Program Services = $151; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Yearbook/Directory/Books: Column (A) - Total = $10419; Column (B) - Program Services = $10419; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”