Burton Valley Elementary PTA PTA California Congress Parents Teachers

“Claire Gallacher and Christine McKinney are sisters.”

“All parents who have children at the Burton Valley Elementary School in Lafayette, California are members of the Parent-Teacher Association.”

“Form 990 is prepared by an outside tax professional. The form is then reviewed bythe organization's treasurer. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative from the pta authorizes the final form 990 which is then e-filed with the internal revenue service.”

“Members of the board of directors review all potential conflicts of interest atleast annually. All personnel and board members are required to disclose (inwriting) potential conflicts and any related party affiliations. Loans between theorganization and members of management and the board are strictly prohibited. Theorganization 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.”

“The PTA has no employees. The organization depends on the generous volunteer efforts of all of its board members.”

“The PTA has no employees. The organization depends on the generous volunteer efforts of all of its board members.”

“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 they are available for viewing as electronic copies) and are also available for a physical inspection at the organization's office in lafayette, california.”

“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: HOT LUNCH AND RELATED PROGRAMS------------------------------THE PTA PROVIDES FINANCIAL SUPPORT FOR THE SCHOOL'S HOT LUNCH PROGRAM. Hot Lunch is a PTA-sponsored, parent-organized, and volunteer-dependent lunch program available to grades 1 through 5 at Burton Valley. The Burton Valley PTA, in partnership with Sodexho, offers a lunch, salad bar, and beverage program five days a week. Students use an Electronic Meal Card to acquire food available in Burton Valleys lunchroom. Children are always welcomed to bring lunch from home and purchase milk, water or juice. OTHER PROGRAM SERVICES 5: OUTSIDE ACTIVITIES------------------THE PTA SUPPORTS SEVERAL ACTIVITIES OUTSIDE OF REGULAR SCHOOL HOURS FOR STUDENT PARTICIPATION AND FOR THE PROMOTION OF SCHOOL UNITY. AMONG OTHER THINGS, THIS INCLUDES FIFTH GRADE ACTIVITIES, FIELD TRIPS FOR ALL GRADE LEVELS, A FALL PICNIC AND A WALK-A-THON.”

“5th Grade Activities: Column (A) - Total = $8283; Column (B) - Program Services = $8283; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Administrative/Overhead: Column (A) - Total = $4794; Column (B) - Program Services = $0; Column (C) - Management & General = $4794; Column (D) - Fundraising = $0”

“Before & After School Programs: Column (A) - Total = $310; Column (B) - Program Services = $310; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Book Fair: Column (A) - Total = $9154; Column (B) - Program Services = $9154; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Broadcast: Column (A) - Total = $500; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $500”

“Direct Solicitation: Column (A) - Total = $1846; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $1846”

“Directory Expense: Column (A) - Total = $1492; Column (B) - Program Services = $1492; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Enrichment: Column (A) - Total = $6375; Column (B) - Program Services = $6375; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Fall Picnic: Column (A) - Total = $2005; Column (B) - Program Services = $2005; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Library Funding: Column (A) - Total = $147; Column (B) - Program Services = $147; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“MIXED BAG: Column (A) - Total = $723; Column (B) - Program Services = $723; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

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

“Parent Party: Column (A) - Total = $9426; Column (B) - Program Services = $9426; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Parents & Family: Column (A) - Total = $2884; Column (B) - Program Services = $2884; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Principal's Fund: Column (A) - Total = $620; Column (B) - Program Services = $620; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“School Improvements: Column (A) - Total = $10256; Column (B) - Program Services = $10256; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“School Supply Kits: Column (A) - Total = $2997; Column (B) - Program Services = $2997; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Science: Column (A) - Total = $4650; Column (B) - Program Services = $4650; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Spirit Wear: Column (A) - Total = $1322; Column (B) - Program Services = $1322; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Walk A Thon Expense: Column (A) - Total = $2769; Column (B) - Program Services = $2769; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Wellness -- Life Skills: Column (A) - Total = $4315; Column (B) - Program Services = $4315; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

“Subsequent to filing the original Form 990, the PTA management realized an answer to one of the questions needed to be changed. This amended tax return now correctly reflects a "No" answer to Form 990 Page 3 Part IV Line 3.”