Membership/Treasurer: Dues Info
Local Unit Resources
Procedures and Bylaws
Treasurer Information

Membership/Treasurer: Dues Info

Where do we mail our district dues payments?

Mail to: 14th District PTA c/o Annette Ley, Treasurer Deermeade Drive Florence, Ky. 41042

Where do we mail our state dues payments?

Mail to: Kentucky PTA 148 Consumer Lane Frankfort, KY 40601

How often do we have to pay membership dues?

Consider the 15th of each month a due date. You should mail membership dues to state and district by the next monthly due date after receipt. You MUST mail at least one payment by October 15th to state and district to remain a PTA/PTSA in good standing.

How much are state membership dues?

State dues are currently $3.50 per member. This breaks down as: $1.25 to Kentucky State PTA and $2.25 to National PTA.

How much are 14th District membership dues?

The 14th District membership dues are $0.25 per member.

What kind of information do I need to keep about our members?

At a bare minimum, keep the following information: Name of person joining your PTA (member). The state office requires a list of the members names for whom you are sending dues. *Category of member: Parent or relative; male/female; student (if PTSA); teacher/staff. Student's name to whom this member is affiliated. This information will help with membership contests you may conduct. Student's home room teacher, also for contests. *This information will be necessary for the Membership Report due on March 15th.

What is the difference between the Membership Dues Payment Form and the Membership Report?

The Dues Payment form is sent every time a dues payment is sent. It shows how many members you are sending dues for. The Membership Report is sent to the state office with a copy to 14th District by March 15th. The report shows the total number of members you have and their category breakdown. These numbers are used by both state and district to determine many of the recognition awards that are given in the spring.

How much are national dues?

When you pay dues to Kentucky PTA, you are paying National dues. State dues are currently $3.50 per member. This breaks down as: $1.25 to Kentucky State PTA and $2.25 to National PTA.

What do I send with my dues payments?

Simply mail your PTA check with the appropriate completed form to either district or state. The state requires a list of member names for whom you are paying dues to be sent with the payment form. The 14th District does not require this list. (Hint: if your last payment was for member #1-150, send the names of #151-200 with the second payment, and so on.)

When do I send dues payments to 14th District?

District dues have the same deadlines as state dues, and the same procedures should be followed. Get into the habit of mailing district dues at the same time as state dues. You MUST mail at least one payment by October 15th to state and district to remain a PTA/PTSA in good standing.

I am out of membership cards. How do I get more?

The Kentucky PTA office issues membership cards. The first supply of cards should be equal to the number of memberships your unit sold last year. The state office requires that you must submit at least one dues payment to be issued more cards. Your treasurer should request more cards with the payment. You can also email the state office at KentuckyPTA@bellsouth.net and request more cards. They will work with you if you have run out during special events, etc. NEW INFO - You have to return any UNUSED membership cards or BE CHARGED for them, by April 15th. Return unused cards to Kentucky PTA 148 Consumer Lane Frankfort, KY 40601 with a letter so they know what PTA is returning the cards. Keep a copy for your records.

How do I contact 14th District with Membership questions?

Contact the 14th District Membership Chair by email: membership@14pta.org.


What kind of awards are given?

Kentucky State PTA gives awards each year for excellent volunteer service, exceptional programs at local units, outstanding educators, school nurse, classified personnel, etc. KY PTA also give scholarships to student members, parent members, and teacher members. Unit membership campaigns, outstanding local unit websites, and many more. The Forms sections of the president's notebook and the Documents/Forms section of our website have all the application forms for the available awards/recognitions.

How do I suggest someone for one of the awards?

Look through the Forms sections of the president's notebook, or the Document/Forms link on the website for the available awards. Fill out the appropriate application. Mail the application and any other paperwork requested on the form (varies by award) to both the state and district addresses: STATE: Kentucky PTA 148 Consumer Lane Frankfort, KY 40601 DISTRICT: 14th District PTA 1801 Farmhouse Way Florence, KY 41042

When do I submit the applications?

State and district offices must receive most application(s) by March 15th. Please see the current Deadline Schedule in the Awards Forms folder for current school year information.

What about the Self-Esteem Awards?

The Self-Esteem Awards are student writing entries. The student writes an essay, story or poem with the theme "What Makes Me Special". (The theme is always the same.) The Self-Esteem award applications are due on February 15th. However, unlike the other awards, the Self-Esteem entries are judged first at the District level, then certain entries are sent on to the state for judging. (See entry form for rules) Mail the entries with completed entry form to the District Awards chair. 14th District PTA 1801 Farmhouse Way Florence, KY 41042

What is the Penguin Award?

Kentucky PTA liked our idea so much that the Penguin Award is now a state award! The award gets its name from the emperor penguin fathers who take on full responsibility for the chick. Tell us about PTA programs and events you have developed to involve men in your PTA/PTSA and school activities. Any program you have developed that has worked to encourage dads and other men to join PTA and especially to play an active part in PTA would make you a contender for this award. The application form can be found in the Awards link of the Forms section. Complete and mail the application to the KY PTA office at the address on the form and to 14th District at: 14th District PTA 1801 Farmhouse Way Florence, KY 41042


Who do I contact with questions about Reflections?

Contact Linda Netherly with any Reflections questions by email: reflections@14pta.org.

How can I find out what the Reflections Theme is for this school year?

The Reflections theme is shown on the home page of our website www.14pta.org. It will also be listed on the form called "This Year's Reflections Information" sheet, which can be found in the Reflections Forms folder at the website.

I've never been the Reflections Chair before. Where do I start?

In the Reflections forms folder you will find two vital documents that have all the information you need to get started. Print the Reflections Checklist and 'This Year's Reflections Information'. The Checklist takes you step by step through the entire process and 'This Year's Reflections Information' gives you dates and locations of all the 14th District Reflections events. The Reflections forms folder will also have all rules and forms you need, plus sample documents to promote your own Reflections program.

NOTE: If links to forms do not work, state office has not yet given 14th District the new forms for the coming year. As soon as they are available links will be updated. They will be available before school starts.

Where do I find rules and forms?

Rules for each Reflections category and every form needed can be found in the Reflections forms folder at the 14th District website.

What are the cultural arts categories within the Reflections program?

There are six categories in the Reflections Program: Literature, Visual Arts, Music Composition, Photography, Film Production, and Dance Choreography. Students may enter in as many categories as they wish. There are separate rules for each category that must be followed to avoid disqualification. See the rules in the Reflections Forms folder.

Local Unit Resources

I have questions about how to do my PTA job. How can I get help?

The job of the 14th District Board is to train and support you, the local unit. We offer individualized training for your board. Call the district president or your Mentoring representative to set up a training session. You can also contact your rep or anyone else at district with specific questions, i.e. contact the membership chair for questions regarding membership campaigns, dues, etc.

What is the Mentoring program?

The over-forty 14th District PTA/PTSA schools have been divided between the district board members. This allows the board to have a manageable number of schools to stay in contact with and gives you a name to contact with questions. Your representative should stay in touch with you during the year, keeping you informed of important dates and information. You are always free, however, to call anyone on the board.

Procedures and Bylaws

How often do we update our PTA bylaws?

Bylaws must be reviewed and updated every five (5) years.

Does the general membership vote on bylaws changes?

Yes. Bylaws renewals and amendments must be voted on by your membership. Inform your PTA/PTSA membership that a vote will be taken on Bylaws changes 30 days prior to the meeting at which you will vote. A quorum must be present at the 'vote' meeting, and your minutes must indicate such.

What do I send to the state office to submit Bylaws changes?

Bylaws Request for Approval Form from President's Notebook, with all blanks filled in. (4) copies of the completed Bylaws with (2)signatures and date. BE SURE TO SIGN ALL COPIES. (1) copy of the minutes from the meeting when the vote was taken. These minutes should indicate that a quorum was present. If you do not include all paperwork, approval by the state office of your new Bylaws will be delayed.

Treasurer Information

What are the duties of the PTA/PTSA treasurer?

The main job of the PTA/PTSA treasurer is to keep accurate records of the finances of the unit, as you pay the bills incurred by the PTA/PTSA. Some basic responsibilities: Keep accurate and detailed records of all financial transactions. Keep every receipt and all supporting paperwork. With information from the Membership Chair, pay all district and state/national dues by the monthly deadlines. One dues payment to each must be made by October 15th to remain a unit in good standing. Pay invoices, keeping the checkbook in your possession. Make sure that the approved budget is being adhered to. Present a Treasurer�s Report at every Board and General Meeting. File the appropriate 990 tax forms by the November 15th deadline. (The filing covers the previous school year�s financial records.) When all records are completed at the end of the fiscal year (June 30th) turn over the checkbook, bank statements and all supporting documentation to the Audit Committee for audit. Chair the Budget Committee.

Who should sign checks?

Two PTA/PTSA officers should sign every check issued, usually the treasurer and the president. It is a good practice to have three people as official signers on the account in case one is unavailable. SCHOOL EMPLOYEES SHOULD NEVER BE SIGNERS ON PTA/PTSA CHECKS!

I had to make a PTA/PTSA purchase without the PTA/PTSA checkbook. Can I write a check to myself for reimbursement?

If you need to write a check to reimburse yourself for a PTA/PTSA purchase, have the other two signers sign the check written out to you. This is best practice, so that you are not signing a check made out to yourself.

A board or committee member needs to make some purchases for the PTA/PTSA and is asking to take the checkbook. What do I do?

Remember, you as treasurer are ultimately responsible for the PTA/PTSA funds! Never give the checkbook to someone else. It is best when another person needs to make a PTA purchase to have them pay for it, then fill out the proper paperwork to get reimbursed. They must give you the receipt for your records. Create a form to record reimbursements. A form that purpose is in the Treasurer Forms folder on the home page.

What is our fiscal year?

Kentucky PTA/PTSA�s fiscal year runs from July 1st through June 30th. All financial records are based on your �year end� of June 30th.

When does the proposed Budget for next school year need to be presented to the general membership for their vote and approval?

After the PTA/PTSA board has reviewed it, most units present the proposed Budget for the next school year at the first general meeting of the new school year so that the new officers are working from a budget they helped create. (You should include an Expense line on the budget for 'carryover to next year' so that you have money approved that can be used for start-up costs that occur before that first meeting.) Remember to give your membership 30 days notice that a vote will be taken. A quorum must be present at this meeting for a valid vote and your minutes must reflect that a quorum was present. Check your Bylaws / Standing Rules for the number that constitutes a quorum and for any other instructions as set up by your unit.

How do I show Membership Dues on our budget?

The only portion of the dues you charge your membership that should be shown on your budget is that portion above the amount that is forwarded to the district and state/national offices. For example, your unit�s dues are $4.00 per member. However, $3.75 of those dues is held for district .25 and state/national $3.50 dues. Show an Income line of �Membership Dues� that is equal to your estimated number of members times the .25 that your unit keeps. The district, state, and national PTAs must report their portion when doing their own 990 filing. For this reason, do not show the amount that is forwarded to the district and state/national offices as a budget line item. Your membership dues should never be considered a fundraiser.

What should I report as Membership Dues when filing the PTA/PTSA�s 990 tax forms?

Show only the portion that your unit receives above the amount forwarded to district and state/national. See above Q&A. The district, state, and national PTAs must report their portion when doing their own 990 filing.

Our PTA/PTSA has an event at the first of the school year. How can we be sure to have money to start out the new school year?

When preparing your proposed budget, create an expense item line called �Carry-over to next year�. Budget an amount that is equal to the difference between Income and Expenses, balancing your income/expense columns. If you have budgeted well, this amount should be close to your closing checkbook balance, allotting start-up money for the next year.

Our unit wants to hold a certain amount of money for a specific purpose. How do we show that on our budget?

Use a line called �Restricted Funds� for money you are holding for a specific purpose that CAN NOT be spent for any other purpose.

We need to amend our Budget. What do we do?

Create an amended Budget and present it to your membership for vote and approval just as you did with the original version. Remember to give the 30 days notice.

Our school is asking the PTA/PTSA to help with a state funding short-fall. Are we allowed to do that?

THE 14th DISTRICT PTA CAN ONLY OFFER GUIDELINES FOR HOW YOU HANDLE CERTAIN SITUATIONS. WE CAN ONLY TELL OUR UNITS WHAT SHOULD BE DONE. IT IS UP TO YOUR BOARD / MEMBERSHIP WHAT YOU DECIDE TO DO. That being said, as a PTA/PTSA you are a 501(c)(3) non-profit organization and the school is funded by the state. The funds of the two entities should never mix. PTA/PTSA�s should never pay for school budget items such as salaries. A PTA/PTSA should never write a check to the school that will simply be added to their monies, with no knowledge of how it will be used. If the PTA/PTSA has the funds, you could offer to make a specific purchase the school can not afford. Your membership must vote on and approve the purchase. See the next Q&A for additional information.

Our school is asking the PTA/PTSA to help with a major purchase. Are we allowed to do that?

THE 14th DISTRICT PTA CAN ONLY OFFER GUIDELINES FOR HOW YOU HANDLE CERTAIN SITUATIONS. WE CAN ONLY TELL OUR UNITS WHAT SHOULD BE DONE. IT IS UP TO YOUR BOARD / MEMBERSHIP WHAT YOU DECIDE TO DO. If the school asks the PTA/PTSA to pay for specific items, the request to purchase must be brought before the PTA/PTSA membership for a vote. If the purchase is approved, it is best to have the PTA/PTSA receive the invoice for payment. Avoid writing a check to the school.

When should the books be reviewed/audited and what do I as treasurer provide to the Review Committee?

The books should be closed and �filed for audit� as soon after June 30th, the end of the fiscal year, as your records can be completed. This usually means waiting to receive the JULY bank statement. The Review Committee, which can not consist of the PTA/PTSA treasurer or president or anyone else who can sign the PTA/PTSA checks, will need the checkbook, bank statements, and all supporting receipts and documentation for all financial transactions made since the last review/audit. Also provide a copy of the previous Financial Review Report (formerly Audit) for the figures it will provide.

Do we have to pay a CPA to review/audit our books?

NO! Select an review committee to review the PTA/PTSA books. This committee should consist of at least three people the PTA/PTSA executive board feels will be thorough and accurate as they check the accounting practices of the treasurer. The Committee can not consist of the current PTA/PTSA treasurer or president or anyone else who can sign the PTA/PTSA checks. Check your Bylaws / Standing Rules for any further instructions your unit may have instituted. If you need help, the 14th District can review your books for you. Contact the president to schedule the review.

What does the Review Committee do?

In the Treasurer�s Forms folder on the website the Financial Review Form (formerly Audit Report Form) is available to print. The Review Committee should verify that the financial records are up-to-date and accurate, checking them against bank statements. Verify that all receipts have been kept and that records exists for all transactions. Records should be neat and well organized. Following the instructions on the Financial Review Form, provide the necessary information, keep a copy for your records and mail it to the state PTA office. The deadline for filing is August 15th. The Review Committee should be prepared to give a report of their findings to the membership at the next PTA/PTSA meeting.

What tax forms do we file and when?

THE 14th DISTRICT PTA CAN ONLY OFFER GENERAL INFORMATION REGARDING THE FILING OF TAXES. The deadline for filing tax forms is November 15th, and the figures on the reporting cover the previous school year records. They should be filed as soon after June 30th as possible. Please refer to the IRS FAQ link on the home page of our website for information from the IRS website. PTA/PTSAs who run over $50,000 through their accounts during the year must file either the 990 or 990EZ forms, plus Schedule A for Non-Profit Organizations. Other forms may also be required. If the PTA/PTSA runs less than $50,000 through their account during the year they must file the online only 990N form. Failure to file the proper tax forms will result in penalties, fines, and possible loss of tax exempt status. Also see www.irs.gov for additional information.

After I have filed the appropriate forms or online e-card with the IRS, am I finished with the filing process?

There is one more step. Send a copy of the 990, 990EZ with Sch. A and B, if required, or a copy of the verification receipt from the online e-card filing to: Office of the Attorney General The Capitol 700 Capitol Avenue, Suite 118 Frankfort, KY 40601-3449 A copy should also be sent to the KY PTA: KY PTA 148 Consumer Lane Frankfort, KY 40601 Finally, send an email to the District Treasurer to let us know that your taxes have been filed and what type you filed, i.e. 990 e-postcard. Treasurer's email address is treasurer@14pta.org

I don't want to reinvent the wheel! Do you have helpful record-keeping forms available?

YES!! In the Treasurer's Forms folder at the 14th District website, there are several forms already created for your record-keeping. There you will find an Excel file that you can customize with your budget line items. This file already has the formulas to keep a YTD total of every budget line item, making your treasurer's report easy. You will also find forms to record reimbursements made to people for PTA/PTSA purchases and a sample Donation letter to give to donors for their tax records.