Cumming Elementary School Parent-Teacher Organization

By-Laws

(Created March 2017)

Table of Contents

Article I – Name

Article II – Purpose

Article III – Basic Policies

Article IV – Membership and Dues

Article V – Officers and Their Election

Article VI – Duties of Officers

Article VII – Removal from Office

Article VIII – Board of Directors

Article IX – Standing and Special Committees

Article X – General Membership Meetings

Article XI – Fiscal Year

Article XII – Audit of Financial Records

Article XIII – Parliamentary Authority

Article XIV - Amendments and Revisions

Cumming Elementary School Parent-Teacher Organization

By-Laws

(Created March 2017)

Article I – Name

The name of the organization shall be the Cumming Elementary School Parent-Teacher Organization, Inc., abbreviated as CES PTO. The organization has been organized pursuant to the Georgia Nonprofit Corporation Code and has been granted federal tax exempt status under Section 501(c)(3) of the Internal Revenue Code. The address of the organization is Cumming Elementary School, 540 Dahlonega St, Cumming, Georgia 30040.

Article II – Purpose

Section 1. The purposes of the CES PTO are as follows:

Promote open communication between parents and staff
Recruit and invite parents to volunteer their time and talents
Assist teachers with classroom needs & incentive programs
Hold fundraisers for educational materials and experiences and school enhancements
Create social events for CES families and staff

Section 2. The CES PTO is organized exclusively for charitable, scientific, literary, or educational purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code or corresponding section of any future federal tax code.

Article III – Basic Policies

The following are the basic policies of the CES PTO:

The CES PTO shall be noncommercial, nonsectarian, and nonpartisan.

The CES PTO shall work to promote the health and welfare of children and youth and shall seek to promote collaboration between parents, schools, and the community at large.

No part of the net earnings or the organization shall inure to the benefit of, or be distributable to its members, directors, trustees, officers, or other private persons except that the organization 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 II hereof.

Notwithstanding any other provision of these articles, the organization shall not carry on any other activities not permitted to be carried on (i) by an organization exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code or (ii) by an organization, contributions to which are deductible under Section 170(c)(2) of the Internal Revenue Code.

In the event of a split in the organization, which may occur if a portion of the population of Cumming Elementary is re-districted or a new elementary school is built and established, all funds from Cumming Elementary shall remain with Cumming Elementary PTO.

At the end of each school year, in June or July, each outgoing PTO shall leave a minimum balance of $10,000 to insure start-up costs for the following year

Article IV – Membership and Dues

Section 1. Membership in the CES PTO shall be open, without discrimination, to anyone who believes in and supports the purpose of the Organizations as described in Article II above.

Section 2. The CES PTO shall conduct an annual enrollment of members but may accept individual memberships at any time.

Section 3. The CES PTO may elect to create an optional fee based membership structure that includes both free and fee tiers. Any fee would be positioned as and considered a donation to the PTO.

Article V – Officers and Their Election

Section 1. The officers of the CES PTO shall be a President, a Vice President, a Secretary and a Treasurer. At any time the PTO may choose to seat a Co-President and Co-Vice president.

Section 2. Officers shall be elected at a general membership meeting of the CES PTO to be held prior to three (3) months of the end of the fiscal year.

Section 3. The vote shall be by ballot. When there is but one candidate for an office, the ballot for that office may be dispensed with and the election held by voice vote. A majority vote of the members in attendance shall be required for election.

Section 4. The PTO Board shall nominate an eligible person for each office to be filled and report its nominees at a general meeting of the CES PTO, to be held within three (3) months prior to the end of the fiscal year. All persons nominated must consent to serve prior to the election. At this meeting, additional nominations may be accepted from the floor if the person nominated is present to provide consent to serve or the person nominated has provided a written consent for the nomination to be Board of Directors prior to the meeting.

Section 5. The following provisions shall govern the qualifications and eligibility of individuals to be officers of the CES PTO:

Each officer shall be a member of the CES PTO.

No officer may serve for more than two (2) consecutive terms in the same office. In the event that a replacement cannot be identified prior to the end of the fiscal year, the Principal may make an exception to this rule.

A person who has served in an office for more than one-half (1/2) of a full term shall be deemed to have served a full term in such office.

Section 6. Officers shall assume their official duties on the first day of the fiscal year (July 1) and shall serve a term of two years or until their successor is elected.

Section 7. A vacancy occurring in any office shall be filled for the unexpired term by a person elected by a majority vote of the PTO Board. In case a vacancy occurs in the office of President, the Vice President shall serve as President until the end of the term at which point the position will be put up for a vote.

Article VI – Duties of Officers

All officers of the Cumming Elementary PTO shall perform the duties outlined below and those assigned from time to time. All officers of the Cumming PTO shall retain a copy of the current by-laws in addition to those held in records. Upon the expiration of the term of office or in case of resignation, each officer shall turn over to the president, within two (2) weeks, all records, books and other materials pertaining to the office, and shall return to the Treasurer all funds pertaining to the office. In case of the President's resignation the records, books and other materials will be turned over to the Vice-President and Secretary for an audit. All funds must be returned to the Treasurer and verified by the Vice- President that funds have been accounted for.

All officers will attend regular Board meetings. Each PTO sponsored event should have at least two (2) officers present at said event.

Checks are to be approved by two (2) people, namely the President and the Treasurer. The Vice-President and Secretary shall have his/her name on file at the bank in the event of an emergency.

Section 1. The President shall:

Preside at all meetings of the CES PTO,

Provide oversight to committees as agreed to with Vice President,

Submit a work plan for all programs administered by herself/himself on behalf of the PTO to the Board for approval,

Coordinate the work of the officers and committees of the CES PTO,

Approve all communications and materials to be distributed by officers and committee members as representatives of the CES PTO,

Approve all electronic media or communications utilized by the CES PTO to communicate with parents, students, teachers, administrators, and members of the community,

Maintain a file of all communications, newsletters, forms, materials, etc. distributed to parents, students, administrators, or the community to be given to the Treasurer for placement in the CES PTO temporary files at the end of the fiscal year,

Be a signee on all financial accounts of the CES PTO,

Approve all requests for disbursement of CES PTO funds,

Appoint a member of the organization to serve as the Parliamentarian,

Sign and execute all contracts, agreements or other obligations as authorized by the Board, and

Performs other such delegated duties as assigned.

Section 2. The Vice President shall:

Act as an aide to the President,

Provide oversight to committees as agreed to with President,

Review the financial records of the CES PTO monthly, discuss and resolve discrepancies with the Treasurer, and report the results of the review to the Board,

Submit a work plan for all programs administered by herself/himself on behalf of the PTO to the Board of Directors for approval,

Sign and execute all contracts, agreements or other obligations as authorized by the Board,

Perform the duties of the President in the President’s absence or inability to serve, and

Performs other such delegated duties as assigned.

Section 3. The Secretary shall:

Record the minutes of each membership and Board of Directors meeting,

Distribute copies of the minutes of the previous meeting via email for approval,

Have minutes from previous meetings available for reference at each meeting,

Ensure review, approval and amendments to the budget are reflected in meeting minutes,

Provide the original of all minutes, including attachments, to the Treasurer at the end of the fiscal year to be placed in the permanent records of the CES PTO,

Have a current copy of the by-laws,

Maintain an accurate membership list,

Determine the presence of a quorum prior to any business being conducted,

Submit a work plan for all programs administered by herself/himself on behalf of the PTO to the Board of Directors for approval,

Be a back-up signee on all financial accounts of the CES PTO, and

Performs other such delegated duties as assigned.

Section 4. The Treasurer shall:

Have custody of the funds of the CES PTO,

Maintain a full and accurate account of the CES funds, including a record of all receipts and disbursements,

Make disbursements as authorized by the President and the Board of Directors in accordance with the budget,

Prepare and submit an annual budget for approval by the Board of Directors and PTO members at its last general meeting of the fiscal year,

Have checks or vouchers signed by two people: the Treasurer and the President or Vice President or Secretary in the event the President or Vice President are not available,

Pay all bills by check, never by cash and never sign a blank check,

Never deposit funds into a personal account or school account,

Always issue a receipt for cash received unless the amounts collected are immaterial or can be verified by other means,

Issue a receipt for charitable donations of cash and property as required by federal income tax laws and regulations,

Provide a written financial statement at each membership or Board meeting to be available for members or the Board to review,

Provide an annual financial statement to the outgoing and incoming Board of Directors for the fiscal year no later than July15th following the end of the fiscal year (June 30).

Have the accounts examined annually at the end of the fiscal year and/or upon change of treasurer by an auditor (certified public accountant) or an Audit Committee that includes at least 1 CPA of not fewer than three members.

Report the findings of the annual audit at the first meeting of the Board after the commencement of the school year,

Obtain appropriate general, officer and director liability insurance annually including a fidelity bond of no less than $50,000 per occurrence, what are we required to have and what’s the cost??

Annually, prepare or have prepared the appropriate federal and state tax forms and other federal and state filings required by law,

Maintain and update a records retention policy and maintain all permanent and temporary records of the CES PTO,

Submit a work plan for all programs administered by herself/himself on behalf of the PTO to the Board of Directors for approval,

Obtain Bingo, raffle and other licenses and permits as required by federal, state, and local laws and ordinances. Do we do this/need to do this??

Coordinate with the President and Vice-President all fundraiser income and the counting of such funds. The treasurer must have at least two PTO members involved in counting funds received, when possible at least 1 elected board member should be involved in counting of funds,

Put in place and ensure adherence to management of funds at PTO events,

Performs other such delegated duties as assigned.

Article VII – Removal from Office

Section 1. Any member of the CES PTO can submit a request for an elected officer to be removed from office. The request must be in writing, must state in detail the reasons for the removal request, and must be sent to all members of the Board of Directors.

Section 2. The Board shall conduct a hearing to obtain all pertinent facts regarding the request for removal. The member submitting the request for removal, the elected officer and all members of the Board of Directors shall receive a notice of the hearing date at least ten (10) days prior to the date.

Section 3. The hearing shall be presided over by a representative of Cumming Elementary School appointed by the principal of the school.

Section 4. Based upon the information presented at the hearing, the Board may vote to remove the elected official by a majority vote.

Article VIII – Board of Directors

Section 1. The affairs of the CES PTO shall be managed by the Board of Directors (Board) each member of the Board shall be a member of the CES PTO.

Section 2. The members of the Board of Directors shall be:

The elected officers (President(s), Vice President(s), Secretary(s), and Treasurer(s)),

The principal of the school or a representative appointed by the principal.

Section 3. The duties of the Board of Directors shall be:

Transact such business as may be referred to by the membership,

Create standing and special committees,

Approve the appointment of chairpersons to the standing and special committees,

Provide oversight and guidance to special committees,

Select an auditor (certified public accountant) or an Audit Committee (that includes at least 1 CPA) consisting of no fewer than three members) to audit the books of the Treasurer

Approve the annual budget, including approval of all fundraisers,

Approve all contracts, special agreements or other instruments obligating the CES PTO,

Approve all work plans of any officer, standing committee or special committee,

Approve the payment of curriculum and administrative grants requested by Cumming Elementary School,

Nominate one person for each elected officer for the upcoming fiscal year,

Fill all vacancies of officers and committee chairpersons, and

Conduct hearings for removal of an elected officer.

Section 4. Regular meetings of the Board of Directors shall be held with the date and time to be fixed by the Board at its first meeting of the fiscal year.

Whenever the PTO Board meets, a written Treasurer¹s Report detailing the financial activity, and current balance, since the previous meeting must be presented and approved.
Once approved, the report must be sent to the Forsyth County Schools (FCS) Finance Department to the attention of the district auditor.

All PTO’s financials are subject to periodic audits by the FCS Finance Department.

Section 5. Special meetings of the Board of Directors may be called by the President or when requested by a majority of the board members upon seven (7) days written notice to each board member.

Section 6. At all meetings of the Board of Directors, a majority of the members of the Board shall constitute a quorum for the transaction of business. All business of the Board shall be approved by a majority vote of those present at the meeting, unless otherwise stated herein.

Section 7. Upon expiration of the term of office or when individuals cease to hold the position that entitles them to be a member of the board, they shall automatically cease to be a member of the Board and shall be relieved of all duties and responsibilities incident to such membership. All records, books, and other materials pertaining to the position shall be turned over the incoming President within 2 weeks. All funds pertaining to the position shall be turned over the current Treasurer.

Article IX – Standing and Special Committees

Section 1. Only members of the CES PTO may serve as a member of a standing or special committee.

Section 2. The Board of Directors shall create all standing and special committees and shall approve the appointment of all chairpersons to such committees. The Board of Directors shall appoint a replacement in the event of a vacancy during the fiscal year of any committee chairperson.

Section 3. The term of office of a chairperson shall be one (1) fiscal year or until the selection of a successor.

Section 4. The chairperson of each committee shall submit a work plan to the Board of Directors for approval, including the logistics for the collection and depositing of funds. No committee work shall be undertaken without the consent of the Board of Directors.

Section 5. The chairperson of each committee shall submit a copy of all communications and materials to be distributed to parents, students, teachers, administrators and the community to the President and school Principal for approval.

Section 6. The President and Vice President shall provide oversight to special committees and as deemed needed, will conduct meeting with special committee chair-persons.

Article X – General Membership Meetings

Section 1. The Board of Directors shall determine at the beginning of each fiscal year, the date and time for meetings of the general membership.

Section 2. At least one (1) general membership meeting shall be held each year.

Section 3. The general membership shall be given a thirty (30) day notice of the date, time and location for all general membership meetings.

Section 4. General membership meetings will include but not be limited to:

Review and voting on topics for general membership input including:
- Electing Board Members
- Review and Approval of the annual budget
- Review and approval of addendums to the By-laws
- Review of fundraising proposals and fund allocation
Updates on PTO financial investments
Call for volunteers

Section 5. Seven (7) members constitute a quorum for the transaction of business at a general membership meeting.

Article XI – Fiscal Year

The fiscal year for the CES PTO shall begin on July 1 and end on June 30 of the following year. Such fiscal year constitutes the tax year, the audit year, the budget year and the term of service for officers and committee chairs.

Article XII – Audit of the Financial Records

Section 1. An audit is a financial review that involves following the financial transactions through the records to be sure that receipts have been properly accounted for and expenditures made as authorized in the minutes and the annual budget. The purpose of the audit is to certify the accuracy of the books and records of the Treasurer and to assure the membership that resources and funds are being managed in accordance with sound financial policies.

Section 2. An annual audit should take place at the end of the fiscal year and/or upon the resignation of the Treasurer. The audit should be completed as soon as possible.

Section 3. The annual audit report should be provided to the Board of Directors no later than the first meeting of the Board after the commencement of the school year.

Section 4. The annual audit report must be signed, dated and included in the minutes of the Secretary.

Section 5. The outgoing officers may not sign checks after the books are closed for audit.

Section 6. Transactions within an adopted budget should be limited during the audit process to only those that are absolutely necessary.

Section 7. Unresolved irregularities in the financial records should be addressed with the school principal.

Article XIII – Parliamentary Authority

The rules contained in the current edition of Robert’s Rules of Order shall govern the CES PTO unless such rules are in conflict with the provisions of these bylaws. Board meeting agendas will be provided up to 3 business days prior to the date of the meeting for review by the Board.

Article XIV – Amendments and Revisions

These bylaws may be amended or revised at any regular general membership meeting of the CES PTO by a two-thirds (2/3) vote of those members present and voting, a quorum being present and notice of the proposed amendments or revision being provided to the membership thirty (30) days prior to the meeting.

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