National PTA Standards of Affiliation(an SOA required training)

By the end of this presentation you will…

• Understand the purpose of the Standards of Affiliation• Know the requirements of the Standards of Affiliation• Learn how to comply with the Standards of Affiliation• Know what happens during non-compliance phases• Know how changes are made to the Standards of

Affiliation

What are the National PTA Standards of Affiliation?

SOAs are in place to ensure PTA Affiliates:

• Align with National PTA’s mission and values• Maintain good business practices• Comply with applicable federal laws• Create and support local units to fulfill

National PTA’s exempt purposes

Effective, well-run affiliates = Success for all

Who is Responsible for Keeping your

Congress in Compliance with SOA?

6 Key Pieces of the SOA Documentation

• Entitlements of PTA Affiliates in Good Standing

• Organizational Standards of Affiliation• Standards of Affiliation• Non-Compliance Procedures• SOA Reporting• SOA Tracking at a Glance

Entitlements of PTA Affiliates in Good Standing

• Use of National PTA service marks (PTA and PTSA) in conjunction with name of affiliate

• Use of official PTA and PTSA logo• Use of PTA membership database programs

and activities• Collection of membership dues• Chartering of new units and/or other

constituent associations

Entitlements, con’t…• Naming delegates to National PTA’s annual

convention• Access to exclusive National PTA resources,

training, technical assistance and other services

• Opportunity to submit resolutions to National PTA for considerations

• Funding to attend National PTA meeting/events

Entitlements, con’t…• Benefits or rewards from national sponsors

and participation in sponsorship/members benefits programs

• Eligibility for grants and/or program participation funds

• Representation by National PTA at affiliate’s annual meetings/conventions/events

• Participation in National PTA awards program, including Reflections

Review of the Organizational

Standards and the Standards

Requirements

What is Due When?...

Part I – One-Time Only StandardPart II – Annual StandardsPart III – Monthly StandardsPart IV – Affiliate Records

Part I – One-Time Only Standard

Articles of Incorporation

Part II – Annual Standards

• Bylaws *• Branding• 990 Form• Financials (compiled, reviewed, or audited)• Membership Extension Plan• Legislative Priorities *• Cultural Diversity & Inclusivity Policy & Plan• SOA Required Trainings *

Note: All policies and plans are to be approved by the State Board.

National PTA Recommends the Following with regard to Financials:Form Filed Gross Receipt

ThresholdOff Year Election Year

990 ≥$200,001 Independent Audit

Independent Audit

990 - EZ ≥$50,001≤$200K

Review Independent Audit

990 - N ≤$50,000 Compilation Compilation

Levels of Assurance, defined

Independent Audit: conducted by external, independent, qualified accountant

Review: less assurance, conducted by external, independent, qualified accountant.

Compilation: no assurance of verifiability, preparer need not be independent or a qualified accountant.

National PTA can perform

compilations…Does your congress

qualify?

If your congress meets the following, National PTA can help…• Files a 990N• Is not a recipient of a grant that requires an

audit• Has not detected nor suspected fraud• Does not maintain either a 403(b) or any other

form of employee retirement fund• Does not hold more than $250K of

investments as an endowment fund

Part III - Monthly Standards

• Dues• Outstanding Balances• Contacts

Part IV - Affiliate Records

• Policies • Record Retention• Meetings

One Additional SOA requirement to remember...

• Annual financial review/audit• IRS form 990/990 EZ or 990 N• Bylaws• List of Elected officers• Membership Reports and dues

PTA Affiliates shall require each constituent organization to meet their affiliation requirements:

Easy way to Monitoring Your Progress

Tools to Help You Succeed

Sample Membership

Extension Plan Sample Diversity and

Inclusion Policy and Plan

Frequently Asked Questions

How is SOA Documentation Submitted?

• All documentation must be received via email

• Send all documentation to: soa@pta.org and to your NSR’s email address

What happens if a congress does not

comply?

Non-Compliance Procedures

I. Notification PhaseII. Intervention PhaseIII. Probation PhaseIV. Restructuring Phase

How and when are Changes made to the Standards of

Affiliation?

SOA Changes…• SOA requirements are periodically reviewed by

the National PTA Field Service Committee• Field Service Committee makes recommended

changes to the National PTA Board on an as needed basis

• All recommended changes are reviewed and approved by the National PTA Board of Directors

• Most recent update was made November 2013

Standards of Affiliation Policy Online http://www.pta.org/members/content.cfm?ItemNumber=3124

To Review……

• What is your state PTA’s fiscal year?• When are the due dates for the required

SOA documents?• Does your state PTA delegate authority to

submit documentation to a specific individual(s)?

• What happens if….??