By Laws

Bylaws of the New Glarus Parent Teacher Organization

Article I: NAME, DESCRIPTION, & PURPOSE

Section 1: NAME - The name of the organization shall be the New Glarus Parent Teacher Organization. The PTO is located at the New Glarus Elementary School, 1420 Second Street, New Glarus, WI, 53574.

Section 2: DESCRIPTION – The New Glarus PTO is a non-profit organization that exists for charitable, educational, and scientific purposes, including the making of distributions to the New Glarus School District, which qualifies as exempt organizations under section 501(c)(3) of the Internal Revenue Code.

Section 3: PURPOSE - The purpose of the New Glarus PTO is to enhance the educational experience of students at the New Glarus Public Schools by providing support for their educational and recreational needs; promote open communication between administration, teachers, and parents; foster a sense of community and cooperation among a diverse student body by sponsoring gatherings and events aimed at bringing students, parents, and teachers together; and extend gratitude to a dedicated staff.


Article II: GENERAL PRINCIPLES

Section 1: NON-AFFILIATIONThe PTO shall be noncommercial, nonsectarian, and nonpartisan.

Section 2: NON-ENRICHMENT OF MEMBERS AND OTHERSNo part of the net earnings of the PTO shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the PTO shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article III hereof. No substantial part of the activities of the PTO shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the PTO shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. Notwithstanding any other provisions of these articles, the PTO shall not carry on any other activities not permitted to be carried on (a) by an association exempt from federal income tax under section 501 (c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by an association , contributions to which are deductible under section 170 (c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code.

Section 3: FINANCIAL SOLVENCY – The PTO shall not, in any given school year, spend or commit to spend more than it has in available funds.

 

Article III: MEMBERSHIP

All parents and/or legal guardians of students who currently attend New Glarus Public Schools (elementary, middle, or high school) and all current faculty and staff of New Glarus Public Schools are automatically granted membership in the organization. “Currently attend/ current” is defined as occurring during the current PTO fiscal school year, beginning August 1 and ending July 31 of the following year. All members shall have the right to attend and participate in meetings and activities of the organization, and shall have the right to vote and to hold office.  Non-members shall have the right to attend and participate in meetings and PTO activities, but shall not have the right to vote or to hold office. There are no membership dues.

 

Article IV: OFFICERS

Section 1: EXECUTIVE BOARD – The Executive Board shall consist of a President, Vice President, Secretary, and Treasurer. Officer positions can be shared if both parties agree and are elected as co-chairs in accordance with these Bylaws. The school principal(s), or his/her designee, are ex-officio members of the Executive Board, but do not have voting privileges. The person(s) elected shall be given all of the rights and responsibilities of the office as enumerated herein.

Section 2: TERM OF OFFICE – The term of office for all officers is one year, beginning August 1 and ending July 31 of the following year. There is no limit to the number of terms an officer may serve, so long as the officer remains a member in good standing and is elected in accordance with these Bylaws. A person may be elected to the same office or other offices for more than one term. Each person elected shall hold only one office at a time.

Section 3: QUALIFICATIONS – Any PTO member in good standing may become an officer of the PTO. A person must commit to attend at least eight of the regularly scheduled PTO meetings.

Section 4: NOMINATIONS and ELECTIONS – Candidate nominations for each office will be solicited from the general membership at the April general PTO meeting. Elections will be held at the May general PTO meeting, at which time nominations may also be made from the floor. All members of the organization may participate in the election. Voting shall be by voice if a slate is presented. If more than one person is running for an office, a ballot vote shall be taken. A majority of the votes cast by the members present shall be necessary for election. Should no person receive a majority of the votes cast, a run-off between the two (2) persons who received the largest number of votes shall immediately be held. Each member in attendance at the May PTO meeting is eligible to vote, one vote per member. Absentee and proxy votes are not allowed.

Section 5: DUTIES

Executive Board: The Executive Committee shall transact necessary business during the intervals between the meetings of the membership and such other business as may be referred to it by the membership or these Bylaws, create standing rules and policies, establish and oversee committees to conduct the work of the PTO, prepare and submit an annual budget to the membership, prepare reports and recommendations to the membership, approve by majority vote of the Board unbudgeted expenditures of no more than $100, and, in general, conduct the business and activities of the organization.

President: The President shall be the principal executive officer of the organization and, subject to the control of the Executive Committee and the direction of the membership, shall in general supervise and control all of the activities of the organization. The President shall preside at all meetings of the Executive Committee and all meetings of the membership, serve as the official representative of the PTO, serve as an ex officio member of all committees except the nominating committee, and coordinate the work of all the officers and committees so that the purpose of the organization is served. The President shall oversee and share responsibility for all funds of the organization with the Treasurer. The President shall receive receipts and co-sign disbursement checks for monies due and shall co-sign checks from accounts receivable to the organization from all sources prior to the Treasurer’s deposit.

Vice President: The Vice President shall assist the President and carry out the President’s duties in his or her absence or inability to serve.

Secretary: The Secretary shall keep all records of the organization, record and distribute minutes of Executive Board meetings and general PTO meetings, prepare agendas for official PTO meetings, and manage communications and marketing for the PTO, including but not limited to PTO newsletters, email broadcasts, website, bulletin boards, etc. The secretary also keeps a copy of the minutes book, bylaws, agendas, membership list, and any other necessary supplies, and brings them to meetings.

Treasurer: The Treasurer shall serve as custodian of the PTO finances, receive all funds of the organization, keep an accurate record of receipts and expenditures, make disbursements as authorized by the Executive Committee or membership in accordance with the budget adopted by the membership, follow all financial policies of the PTO, and hold all financial records. The Treasurer shall provide all financial documents and updates to the President and share responsibility for all funds of the organization with the President. The Treasurer shall receive receipts and co-sign disbursement checks for monies due and shall co-sign checks from accounts receivable to the organization from all sources, after acquiring the President’s signature but prior to deposit by the Treasurer. He or she will present a financial statement from the financial institution at every meeting and at other times of the year when requested by the Executive Board, and make a full report at the end of the year.

Section 5: EXECUTIVE MEETINGS –Meetings of the Executive Committee may be called by the President or by a majority of the Executive Committee anytime throughout the fiscal PTO year. Adequate notice of all meetings shall be given to all members of the Executive Committee and, in the absence of an emergency, at least three (3) calendar days in advance. When possible, notice of the meetings should be announced to all members of the organization. Any member may attend a meeting of the Executive Committee, but shall not be entitled to vote on matters before the body.

Section 6: REMOVAL – An officer can be removed from office for failure to fulfill his/her duties, after seven (7) days notice, by a majority vote of the Executive Board.

Section 7: VACANCY – Any vacancy in office because of death, resignation, or inability to serve shall be filled by election at the next regular meeting of the membership, consistent with the procedures established herein. However, should a vacancy occur in the office of the President, the Vice President shall immediately assume the office and at the next regularly scheduled meeting, a new Vice President will be elected for the remaining term of office. Any elected officer who has more than one unexcused absence from the monthly meeting will result in termination, and therefore the position will become vacant.

Section 8: SUCCESSION – Upon the expiration of the term of office or in the event of resignation or removal from office, each officer shall turn over to the President or Secretary, without delay, all records, books, and other material pertaining to the office, and shall return to the President or Treasurer, without delay, all funds pertaining to the office.

 

ARTICLE V: MEETINGS

Section 1: GENERAL PTO MEETINGS – General PTO meetings shall be held to conduct the business of the PTO. Meetings shall be held monthly, with the first meeting occurring in August and the last scheduled meeting the following May of the fiscal PTO school year, or at the discretion of the Executive Board. June and July monthly general meetings are not required; however, as needed they may be called as special meetings by the President, any two (2) members of the Executive board, or five (5) general members submitting a written request to the Secretary. The time and the place of the general meetings shall be announced via the district website at least five (5) calendar days prior to the meeting. General meetings are normally held on the first Tuesday of the month during the academic year, at 6:30 PM in the elementary school library. A tentative budget shall be drafted and approved by a majority vote of the members present at the August general meeting. The Annual Meeting will be held at the May regular meeting. The annual meeting is for receiving reports, electing officers, and conducting other business that should arise.

Section 2: SPECIAL MEETINGS - Additional meetings of the organization may be called by the President, any two (2) members of the Executive board, or five (5) general members submitting a written request to the Secretary. The time and place of all special meetings shall be announced at least five (5) calendar days prior to the meeting.

Section 3: QUORUM – A minimum of five (5) members of the PTO present and voting constitute quorum for the purpose of voting.

Section 4: VOTING – A majority vote of the eligible voting members present at any meeting shall be required for all action to be taken by the organization. Each member in attendance at a PTO meeting is eligible to vote, one vote per member. Absentee and proxy votes are not allowed.

 

ARTICLE VI: FINANCIAL POLICIES

Section 1: FISCAL YEAR – The fiscal year of the PTO begins August 1 and ends July 31 of the following year. A tentative budget for each fiscal year shall be drafted and approved by a majority vote of the members present at the August general meeting.

Section 2: BANKING – All funds, excluding petty cash funds, shall be kept in a checking account in the name of New Glarus PTO, requiring two signatures (the President and the Treasurer), and held at a single, specified local financial institution. The Treasurer shall keep accurate records of any disbursements, income, and account information. Only the Treasurer can deposit money into the checking account.

Section 3: ACCOUNTS RECEIVABLE

Procedure - All accounts receivable, including cash or check, are for deposit only. The preferred method of accounts received is by check, and cash funds received should be discouraged whenever possible. All account receivable checks on behalf of the organization shall be endorsed by the Treasurer and the President prior to the Treasurer’s deposit. All account receivable checks on behalf of the organization should be made payable to the “New Glarus PTO.” All funds collected from an event where the use of the petty cash box is not involved, must have a “Funds Received” form completed and signed. When the Treasurer receives the bank receipt for the deposit and verifies that the deposit is in the PTO account, the receipt will be forwarded to the committee chair person who originally wrote up the “Funds Received” form as a receipt to be kept with the event files. The Treasurer’s files must include sufficient information to support the revenue for the year end audit.

Timing - All funds received must be given to the Treasurer within one (1) week of receiving funds or an event. The exception to this is for classes or events that require a minimum number of persons.  Checks may be held until the minimum number has been received and that confirmation the event/class will be held is received.  All deposits shall be made by the Treasurer within a maximum of one (1) week of the Treasurer receiving the funds.

Non-Sufficient Funds – The PTO utilizes a check re-deposit service to help collect on bad checks.  The following wording must appear on any fundraising documents/events where checks may be accepted, or on class registration forms, etc. 

  • “Your personal checks are welcome with valid identification.  If your check is returned, NSF, it may be re-presented electronically, and you will be assessed a processing fee of $20-$30 or the maximum amount allowed by law.  The check writer is also responsible for all other check recovery costs, including all attorney's fees, court costs and taxes.” 

Section 4: ACCOUNTS PAYABLE – All checks, drafts, or other orders for the payment of money on behalf of the organization shall be co-endorsed by the Treasurer and the President. All disbursements shall be made within a maximum of thirty (30) days from the receipt of the orders of payment or earlier as indicated by individual vendor requirements.  All payments over $100 need prior budget approval and receipt of purchase before a check may be issued. No payments, regardless of cost, will be dispersed without an invoice.

Section 5: WITHDRAWALS – Two party signatures by the President and Treasurer are mandatory on any and all monetary withdrawals as authorized previously in these Bylaws. Cash withdrawals should only be used in cases of emergency and as approved by majority vote of the membership at the meeting prior to the proposed withdrawal. Check payment is the preferred method of payment for all PTO financial transactions.

Section 6: PETTY CASH BOX

  1. Definition – A PTO petty cash box shall be maintained to accommodate day to day financial transactions needed to conduct routine PTO business. The petty cash box shall be locked and held in the elementary school office. The petty cash box is the responsibility of the Treasurer. The cash box shall contain no more or no less than $100.  Two adults must be present with the cash box money at all times when the cash box is not locked in the elementary office.
  2. Money Handling Procedure Before an Event Using the Cash Box
    1. Any cash transactions of the PTO petty cash box must have two adults witness and count cash before and after any activity and sign the “Cash Box Log.”
    2. Request notification for cash box use must be given to the Treasurer at least one (1) week before an event.
  3. Money Handling Procedure After Event Using the Cash Box
    1. All funds received in cash must be counted by two adults, preferably with one of the two being a PTO Committee Chair or Officer.
    2. Separate currency by denomination, and fill in amounts on the “Cash Box Log” form.
    3. Log number of checks and total value on the “Cash Box Log” form. 
    4. The “Cash Box Log” form signed by counters, and the money, must be given to the Treasurer within one (1) week of the event. Contact the Treasurer to make arrangements to transfer funds; do not put them in the Treasurer’s mailbox.  When the Treasurer receives the bank receipt for the deposit and verifies that the deposit is in the PTO account, the receipt will be forwarded to the committee chair person who originally wrote up the deposit as a receipt to be kept with the event files.

Section 7: DONATIONS – Any generalized donations not specific to any fundraising activities, shall receive a written receipt by the Treasurer. Property or check donations are the preferred methods of donation. Cash donations received should be discouraged whenever possible. All donations should be recorded by the Treasurer and reflected in the financial reporting.

Section 8: REIMBURSEMENT – The PTO prefers to pay bills directly using a PTO check, rather than requiring individual volunteers to pay expenses and then get reimbursed.  However, there will be circumstances where reimbursements are necessary.  All reimbursements require a receipt and a “Check Request” form to be submitted. There will be no reimbursement of expenses without the actual receipt or invoice and a completed “Check Request” form under any circumstances. Volunteers must turn in completed “Check Request” forms and the receipts to their respective committee chairperson. The chair of an event/activity is responsible for collecting and submitting all receipts and completed “Check Request” forms to the PTO Treasurer within one (1) week of the event. Blank signed checks will not be issued for any reason. Allow two (2) weeks for processing of a check request.  If the request is more time critical, contact the Treasurer by phone or email. All requests for checks must be in the hands of the Treasurer by July 1st to allow adequate time for processing. If payment is needed prior to an event, please contact the treasurer as early as possible to schedule the payment.

Section 9: REPORTING AND AUDITING– All financial activity shall be recorded in a computer based or manual accounting system. The Treasurer shall reconcile the account(s) monthly and report all financial activity monthly and as requested by any current member. The Treasurer must bring an official monthly financial institution statement to each general meeting, including a recent account balance and all account activity in the previous month. The PTO shall arrange an independent, professional review of its financial records each year, and keep it in a secured file for at least seven (7) years. The cost of the independent review shall be included in the annual budget.

Section 10: ENDING BALANCE – The organization shall leave a minimum of $2,000 in the treasury at the end of each fiscal year. The PTO may donate monies to the elementary, middle, and high school’s coded account in order to meet IRS and non-profit financial obligations.

Section 11: CONTRACTS – Contracts are valid only when signed by the President and another Executive Committee member. The President or other Executive members shall not have the authority, however, to enter into contracts or agreements for the purchase of materials or services on behalf of New Glarus Schools, nor should they hold themselves out as having such authority. The PTO should only enter into written (not verbal) contracts. Independent contractors earning above $600 must supply a street address and social security number for IRS purposes; use Form W-9. 

Section 12: TAX EXEMPTION - The PTO has its own tax ID # for sales tax exemption purposes.  Copies of the sales tax exemption certificate are kept by the Treasurer, and are also available on the website.  In order to take advantage of the exemption, purchases must be made directly with PTO funds via a PTO check.  Members cannot purchase items with personal funds or cash and receive the sales tax exemption. A copy of Federal tax exemption paperwork is kept by the Treasurer.  If additional copies are needed or if a specialized letter is needed, please contact the Treasurer. Any donor who requests documentation of the PTO’s tax exempt status should be provided with the “IRS Tax Exempt Determination Letter.”  A copy of this letter is available from the Secretary/Treasurer.

 

ARTICLE VII: COMMITTEES

Section 1: MEMBERSHIP – Committees may consist of members and board members, with the President acting as an ex officio member of all committees. The PTO shall solicit volunteers among the membership to develop a pool of possible project and committee chairpersons. The Executive Board shall appoint committee chairpersons as is needed for each committee.

Section 2: STANDING COMMITTEES – The PTO may create standing committees as it may deem necessary to promote the purpose and carry on the work of the PTO.

Section 3: COMMITTEE BUDGETS – A budget for each project and committee shall be included and approved in the annual budget meeting in August. All committee chairpersons must, in good faith, ensure that the net of receipts and expenditures associated with their committee or project remain within the bounds of the budget set by the Executive Board. Any planned or unplanned expenditures or lack of receipts that cause the committee or project to exceed the allotted budget or fall short of the expected receipts must be communicated, without delay, to the Executive Board. If a revision or over-run is warranted, it needs to be approved by the general membership (for amounts greater than $100) by majority vote.  Such changes should be approved prior to any money being spent.

Section 4: COMMITTEE RECORDS AND REPORTING – All committee chairs shall update their records at the conclusion of an event and provide said records to the Executive Board at that time and without delay. Note that for most events or fundraisers where money is sent in advance or through the classrooms, cash payments should be discouraged. For fundraisers or classes, a spreadsheet showing a class roster or details of the fundraiser should be submitted as backup for the deposit.  Deposits must be given to the Treasurer within one (1) week of receiving checks. The exception to this is for classes or events that require a minimum number of persons.  Checks may be held until the minimum number has been received and that confirmation the event/class will be held is received.  All checks received on behalf of the organization should be made payable to the “New Glarus PTO.”

 

ARTICLE VIII: BYLAW AMENDMENTS

Amendments to the bylaws may be proposed by any PTO member. Amendments presented at a PTO meeting shall be considered for voting provided the amendment has been posted or distributed at least two (2) weeks in advance. A majority approval of all eligible members present and voting is required to adopt an amendment to the Bylaws. A copy of the current Bylaws are to be kept on file by the Secretary and be available at general meetings and on the district website, and upon request, to any member of the PTO between meetings.

 

ARTICLE IX: DISSOLUTION

In the event of dissolution of the PTO, any funds remaining shall be used to pay any outstanding bills and any remaining assets shall be distributed to the New Glarus Public Schools (equally divided between the public school buildings), non-profit entities within the meaning section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code.

 

ARTICLE X: PARLIAMENTARY AUTHORITY

The authority for this organization shall be Robert’s Rules of Order Newly Revised.

 

ARTICLE XI: INSURANCE

The PTO shall annually maintain, at minimum, General Liability, Excess Accident Medical, Fidelity Bond, and Directors’ & Officers’ Liability Insurance (D&O) insurance for the entire duration of each fiscal PTO year. Insurance coverage shall be included in the annual budget. Additional insurance coverage/policies may be purchased if approved by a majority of eligible voters.

 

ARTICLE XII: LEGAL FEES AND ADMINISTRATIVE COSTS

The PTO shall budget $500 annually for any legal fees and/or administrative costs acquired during the year.

 

ARTICLE XIII: CONFLICT OF INTEREST POLICY

Section 1: PURPOSE – The purpose of the conflict of interest policy is to protect this tax-exempt organization’s interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of the organization or might result in a possible excess benefit transaction. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit and charitable organizations.

Section 2: DEFINITIONS

  1. Interested Person. Any director, principal officer, or member of a committee with governing board-delegated powers, who has a direct or indirect financial interest, as defined below, is an interested person.
  2. Financial Interest. A person has a financial interest if the person has, directly or indirectly, through business, investment, or family:

    Section 3: PROCEDURES

            Section 4: RECORDS OF PROCEEDINGS – The minutes of the governing board and all committees with board delegated powers shall contain:

              Section 5: COMPENSATION

                Section 6: ANNUAL STATEMENTS – Each director, principal officer, and member of a committee with governing board-delegated powers shall annually sign a statement which affirms that such person:

                • Has received a copy of the conflict of interest policy;

                • Has read and understood the policy;

                • Has agreed to comply with the policy; and

                • Understands that the organization is charitable and that in order to maintain its federal tax exempt status it must engage primarily in activities which accomplish one or more of its tax exempt purposes.

                Section 7: PERIODIC REVIEWS – To ensure that the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects:

                1. Whether compensation arrangements and benefits are reasonable, are based on competent survey information, and are the result of arm’s length bargaining.
                2. Whether partnerships, joint ventures, and arrangements with management organizations conform to the organization’s written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes, and do not result in inurement, impermissible private benefit, or an excess benefit transaction.

                Section 8: USE OF OUTSIDE EXPERTS – When conducting the periodic reviews as provided for in Section 7, the organization may, but need not, use outside advisers. If outside experts are used, their use shall not relieve the governing board of its responsibility for ensuring that periodic reviews are conducted.

                 
                These bylaws adopted on 12/07/2010.