Processing SCRIP Order Forms
Dissolving a PTA Unit (2/1/2014) Overview: Basically a PTA unit can have a status of active, pending, inactive or closed. Florida PTA identifies and assigns a unit status based on the unit’s activity or lack of activity. Units cannot remain with an inactive status for more than two years, they would need to either become active or dissolve and close. While working through the dissolve process the unit status will remain inactive until all steps have been finalized, then at that time the Florida PTA office will change the unit status to “closed”. There are several reasons that may lead to a PTA unit needing to dissolve or close such as school closure unable to sustain activity or leadership moving to non-PTA organization failure to comply with minimum requirements, requested by Florida PTA Note: A closed unit can become active or re-chartered again in the future, based on the length of time will determine what actions are performed. Contact the Florida PTA office for more information. Letters during the dissolve process: There is a minimum of three documented communications with a unit through the dissolve or closing process. Letter of… Description Intent initiated either by Florida PTA due to lack of required items to remain active or the unit contacting the state office requesting to dissolve or close their unit. Describes the steps necessary to either become active or continue with the dissolve process (including vote by members, disbursement of remaining funds, collection of records, etc) Acknowledgement Once confirmed by both the unit and the state office through the letter of intent that the unit will be dissolving, this letter identifies the required items needed through the closing process. Finalization After all items have been received (books, records, funds disbursed, etc.) the finalization letter indicates the IRS has been notified of the dissolve/closure if and where the unit records are being held whom will file the final 990 for the last active year and to contact the FPTA office when and if they want to charter a unit in the future.
FPTA Board Material
Pub. 2/01/2013; revised 2/01/2014
2 Process for dissolving a unit: Once it has been determined and confirmed that it is necessary to dissolve or close a PTA unit through a response received from the letter of intent, the actions below are performed. Step
Action
1
The FPTA office and/or President acknowledges or determines the person assigned to start the process (usually a person at the state office) then formally
documents the process has started on the unit file at the FPTA office identifies and notifies the person assigned notifies other interested parties (council, region, VP, etc).
2
The assigned person sends the letter of intent to the unit requesting a response as to the unit’s intent to activate, comply or continue with dissolve process.
3
Based on the response received, or not received after sending the letter of intent, the FPTA office and or President determines if anyone else will be assigned to assist in the process (of helping the unit becoming active, or continuing on with the dissolve process steps).
4
For units continuing with the dissolve process, the FPTA office sends a letter of acknowledgement (via U.S. postal or email)
5
to the unit President and: copies the following o remaining names from the New/Returning Officer form o County Council President o School Principal o School Superintendant o Internal Audit department (or similar) of county school board.
The unit President (or unit representative) communicates and works with the assigned person of FPTA to obtain the following:
FPTA Board Material
Letter or minutes indicating reason for dissolve (either members voted to dissolve, unable to sustain leadership, etc) Letter or document that confirms o final funds and assets were disbursed according to bylaws o account closure (either letter from bank, final bank statement, etc) o all unit PTA related paperwork, books, files have been gathered and sent to FPTA (as indicated in bylaws) o plans for completing any required school board forms o plans or if assistance is needed in filing the final IRS forms (990).
Dissolving a PTA Unit, Continued
Pub. 2/01/2013
3
6
The FPTA office monitors the unit specific closure/dissolve checklist until all required items have been received.
7
Once requested items have been received from unit, the FPTA office sends the letter of finalization. This indicates what items have been completed and or received, the IRS has been notified, etc.
8
When the units EIN is removed from the IRS list, the FPTA office will update the closure/dissolve checklist and change the unit status to closed.
FPTA Board Material
Dissolving a PTA Unit, Continued
Pub. 2/01/2013
FPTA Board Material
Pub. 2/01/2013; revised 2/01/2014
2 Process for dissolving a unit: Once it has been determined and confirmed that it is necessary to dissolve or close a PTA unit through a response received from the letter of intent, the actions below are performed. Step
Action
1
The FPTA office and/or President acknowledges or determines the person assigned to start the process (usually a person at the state office) then formally
documents the process has started on the unit file at the FPTA office identifies and notifies the person assigned notifies other interested parties (council, region, VP, etc).
2
The assigned person sends the letter of intent to the unit requesting a response as to the unit’s intent to activate, comply or continue with dissolve process.
3
Based on the response received, or not received after sending the letter of intent, the FPTA office and or President determines if anyone else will be assigned to assist in the process (of helping the unit becoming active, or continuing on with the dissolve process steps).
4
For units continuing with the dissolve process, the FPTA office sends a letter of acknowledgement (via U.S. postal or email)
5
to the unit President and: copies the following o remaining names from the New/Returning Officer form o County Council President o School Principal o School Superintendant o Internal Audit department (or similar) of county school board.
The unit President (or unit representative) communicates and works with the assigned person of FPTA to obtain the following:
FPTA Board Material
Letter or minutes indicating reason for dissolve (either members voted to dissolve, unable to sustain leadership, etc) Letter or document that confirms o final funds and assets were disbursed according to bylaws o account closure (either letter from bank, final bank statement, etc) o all unit PTA related paperwork, books, files have been gathered and sent to FPTA (as indicated in bylaws) o plans for completing any required school board forms o plans or if assistance is needed in filing the final IRS forms (990).
Dissolving a PTA Unit, Continued
Pub. 2/01/2013
3
6
The FPTA office monitors the unit specific closure/dissolve checklist until all required items have been received.
7
Once requested items have been received from unit, the FPTA office sends the letter of finalization. This indicates what items have been completed and or received, the IRS has been notified, etc.
8
When the units EIN is removed from the IRS list, the FPTA office will update the closure/dissolve checklist and change the unit status to closed.
FPTA Board Material
Dissolving a PTA Unit, Continued
Pub. 2/01/2013
