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Prepare a needs assessment worksheet including the name of the PTA, the school, and the identified concern in appropriate places (Needs Assessment Worksheet).

Determine who is to receive the needs assessment form, how it is to be distributed and the due date for the return. Determine method of follow-up.

Survey appropriate agencies to obtain statistics on the identified concern. This can be done by making personal contacts or by sending a cover letter and the needs assessment form to some or all of the people and agencies listed below.

• School personnel;
• Private and church-related programs;
• Chamber of Commerce and major employers;
• Local, county, state, federal departments of health, education, probation and social services;
• Libraries;
• Professional and volunteer agencies; and
• Community organizations.

Obtain statistics reflecting the community’s ethnic and socioeconomic background. Information may be obtained from the school district office and will be necessary if the PTA will apply for a grant to fund this project.

Evaluate information received. Review all data and compile the responses to the questions on the needs assessment form. Determine whether the school and community concur with the identified concern and believe that a problem exists.

If it is determined that a problem exists, the information gathered will be a basis for the formulation of a community action plan. If it is determined that a problem does not exist or is not of concern to the school and community, it is best not to invest time and money in seeking solutions.

Prepare a final report that includes the following information:

• Reason for the study;
• Statistics that note the numbers by age, socio-economic status, ethnic background, or religious affiliation;
• Community responses;
• Professional resource people interviewed and their responses;
• Other resources used, such as periodicals, books, films, and surveys; and
• Findings that indicate whether a problem exists that requires further action.

As a courtesy, distribute the report to those who participated in the survey. It will compensate them for their cooperation and will raise the level of awareness within the community.

Use the report as a tool in developing and implementing a plan of action. A Sample Agenda for Needs Assessment (Fig. P-2) for a meeting to discuss the findings follows.

PTAs are encouraged to explore a range of local issue areas, as long as these concerns fall within the scope of PTA activities. PTAs should share their successful programs with their council, district PTA and California State PTA, so that other units with similar concerns may benefit from their successful experiences. Use these tools, tips, and suggestions as a starting point to seek solutions.

Identify solutions and actions that need to be taken.

Contact community agencies for additional information and assistance.

Make an action plan (Action Plans; Event Planning Worksheet).

Educate the community including parents, staff, elected officials, and the general public.

Points to Remember
Be familiar with the basic policies of the PTA (Basic Policies for All PTAs).

Review position statements and convention resolutions of California State PTA and the National PTA (Where We Stand Resolutions, Position Statements and National PTA Quick-Reference Guide).

Review California State PTA Legislation Policies and Legislation Platform.

Utilize existing resources and publications from California State PTA, National PTA, allied agencies, and government sources.

Areas for PTA Involvement
Chairman and Committee Procedures

If the event is held in collaboration with community organizations or other PTAs, each participating unit, council or district PTA should follow the proper approval procedures specified below.

California State PTA strongly urges unit, council or district PTAs to refrain from serving alcoholic beverages at PTA functions. PTAs may not engage in the sale of alcoholic beverages. (See the Insurance and Loss Prevention Guide, Red Section, Alcohol; and Toolkit, Alcohol and PTA Events)

This agenda is a guide only, adaptable to meet unit’s needs. The agenda should be made in triplicate. Give copies to the (recording) secretary and to the parliamentarian. Distribute or post for the membership, the proposed budget and proposed annual programs with the agenda.

A newly-elected president may want to write everything out in detail. Check off each item as it is completed and nothing will be forgotten. The presiding officer stands while conducting business and sits (unless unable to be seen by the audience) while others are participating.

Failure by an employer to pay taxes due or to withhold required amounts from an employee’s wages can result in substantial penalties to the employer. Refer to the current IRS Publication 15, Circular E, Employer’s Tax Guide and the current California Employer’s Tax Guide for detailed information regarding penalties.

Penalties may apply if the PTA:

• Does not make required deposits on time;
• Does not make deposits at an authorized financial institution; or
• Pays with the return (amounts that may be paid with a return are limited).

Penalties may apply for each whole or part month if IRS Form 941, Employer’s Quarterly Federal Tax Return is not filed when required, disregarding any extensions of the filing due date.

The PTA may make advance Earned Income Credit (EIC) payments to employees that submit IRS Form W-5. If the PTA does not do this, it is subject to a penalty equal to the amount of the advance EIC payments not made.

A penalty may be imposed if the PTA fails to file (on paper or on electronic media) an Information Return (IRS Forms W-2 and 1099-MISC) or files with incorrect information. A PTA that fails to withhold or pay over any tax withheld is guilty of a misdemeanor and the responsible party or parties may be imprisoned and/or fined.

All PTAs must pay the base Workers’ Compensation premium, which is part of the California State PTA Insurance Program, whether or not they hire employees.

Each PTA must file a Workers’ Compensation Annual Payroll Report no later than January 31 of each year. This report will cover the period of January 5 through January 4 of the preceding year. If no one was hired, complete all the information requested and check the box marked, “No one paid,” sign and submit through the Workers’ Compensation online portal.

Any independent contractor or employee paid directly by PTA must be listed by name of individual worker, type of work performed, dates worked, amount paid, and whether this person has his/her own Workers’ Compensation insurance on the Workers’ Compensation Annual Payroll Report in the Workers’ Compensation online portal. If the PTA does not pay the worker directly but donates the money to the school or pays a company for the worker, do not list the worker.

If total payments (gross) for ALL payees are more than $1,000, a PTA will incur an additional premium.

For example: $2,500 total (gross) payments, less $1,000 = $1,500 x 3% = $45 additional premium for this PTA.

PTAs can avoid paying this additional premium by not hiring or making payments to payees who do not have independent Workers’ Compensation insurance. If the PTA membership votes to support a program that requires payments to individuals in any capacity, ask your school district to employ and pay that person, and gift the funds to the school district for the expense. This not only reduces the cost to support programs, it offers an additional layer of protection against potential liability and removes the PTA’s responsibility for filing government-required employee reporting forms and payroll withholding. If the school district pays the individual with monies gifted from a PTA, the PTA does NOT have to report this activity on the Workers’ Compensation Annual Payroll Report.

For more information on Workers’ Compensation Insurance, please review the Insurance Guide.

It is preferable to gift the funds to the school district directly for the services required, since the school district has experience and expertise as an employer (Fiduciary Agreements and Gifts to Schools). A financial gift must not be viewed as an ongoing commitment, since each PTA association must adopt the annual budget. To determine whether a person should be considered an employee or an independent contractor, the IRS has rules that help determine how to classify the people the PTA hires. This affects how much the PTA pays in taxes, whether the PTA needs to withhold from workers’ paychecks, and what tax documents the PTA needs to file.

An individual’s desire to be one or the other is not a deciding factor. Serious consequences can occur if a person who is actually an employee is paid as an independent contractor. The unit can be held liable for the individual’s taxes that should have been withheld, as well as any applicable penalties. An employer must generally withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment taxes on wages paid to an employee. However, an employer generally does not have to withhold or pay any taxes on payments made to independent contractors.

Here are seven things every PTA should know about hiring people as independent contractors versus hiring them as employees.

The IRS uses three characteristics to determine the relationship between an employer and worker:

• Behavioral Control covers facts that show whether the PTA has a right to direct or control how the work is done through instructions, training or other means.
• Financial Control covers facts that show whether the PTA has a right to direct or control the financial and business aspects of the worker’s job.
• Type of Relationship factor relates to how the worker and the PTA perceive their relationship.

If the PTA has the right to control or direct not only what is to be done, but also how it is to be done, then the worker is most likely an employee.

If the PTA can direct or control only the result of the work done – and not the means and methods of accomplishing the result – then the worker is probably an independent contractor.

An employer who misclassifies a worker as independent contractor can end up with substantial tax bills.

Additionally, the employer can face penalties for failing to pay employment taxes and for failing to file required tax forms.

Both employer and worker can ask the IRS to make a determination on whether a specific individual is an independent contractor or an employee by filing a Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, with the IRS.

Although the treasurer is responsible for filing all required tax forms or making arrangements for the filings to be completed by a professional, it is the executive board’s responsibility to ensure that all forms are filed by the due date. The financial reviewer shall verify that all required tax forms have been filed and copies are kept in the treasurer’s records.

Pursuant to IRS rules, every board member is responsible for completing the Conflict of Interest/Whistleblower Annual Questionnaire each year. The treasurer or secretary must retain the signed Conflict of Interest Form for a minimum of 3 years.

Consider hiring an outside professional well-versed in nonprofit tax requirements to complete the PTA tax forms. Tax filings are complex even for many professionals. No volunteer should feel stressed doing them or embarrassed not to do them. The objective is to have them done properly and on time.

Always keep a copy of signed tax forms for the PTA’s records and note the date that the forms were mailed or submitted.

When a PTA is disbanded, federal and state regulations require that final tax filings be filed by the 15^th day of the fifth month after the change in status. The district PTA is responsible for ensuring all final tax filings are completed and for dissolving the disbanded PTA with the Attorney General’s Registry of Charitable Trusts.

Do not forget to sign, date and mail the tax return if it is not filed electronically. Tax forms may be signed by any elected officer.

Gross receipts are the total amount the organization received from all sources during its annual tax year (including short years), without subtracting any costs or expenses. Gross receipts do not include funds not belonging to the unit (Funds Not Belonging to the Unit).

An organization’s gross receipts are considered normally to be $50,000 or less if the organization is:

1. Up to a year old and has received or donors have pledged to give $75,000 or less during its first tax year;
2. Between 1 and 3 years old and averaged $60,000 or less in gross receipts during each of its first 2 tax years; or
3. Three years old or more and averaged $50,000 or less in gross receipts for the immediately preceding 3 tax years (including the year for which the return would be filed).

Always keep a copy of the signed tax forms for unit records and note the date that the forms were mailed or submitted.

Although PTA is an organization that operates in the public trust, it must comply with all tax requirements as prescribed for its nonprofit status. As a result, PTAs are required to file federal tax returns depending on their gross receipts (see below).

US nonprofit tax laws require PTAs with gross receipts normally less than or equal to $50,000 to file a 990N e-postcard information report annually with the IRS.

PTAs with annual gross receipts normally more than $50,000 and less than $200,000 and total assets less than $500,000 must file Form 990EZ.

PTAs with annual gross receipts of $200,000 or more, or total assets of $500,000 or more, must file Form 990.

Both the Form 990 and 990EZ have supplemental schedules that need to be filed. If the association fails to file the appropriate schedules, the IRS will not consider the return filed. Currently the penalty is $20 per day for late/missed filings.

The IRS forms dated the year the PTA fiscal year begins are the correct forms to use. For example, if the current fiscal year begins July 1, 2019 and ends June 30, 2020, forms for the year 2019 should be used.