National PTA Standards of Affiliation
(an SOA required training)
By the end of this presentation you will…
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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:
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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 Standard
Part II – Annual Standards
Part III – Monthly Standards
Part IV – Affiliate Records
Part I – One-Time Only Standard
Articles of Incorporation
Part II – Annual Standards
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Bylaws *
Note: All policies and plans are to
be approved by the State Board.
Branding
990 Form
Financials (compiled, reviewed, or audited)
Membership Extension Plan
Legislative Priorities *
Cultural Diversity & Inclusivity Policy & Plan
SOA Required Trainings *
National PTA Recommends the Following
with regard to Financials:
Form Filed
990
990 - EZ
990 - N
Gross Receipt
Threshold
Off Year
≥$200,001 Independent
Audit
≥$50,001≤ Review
$200K
≤$50,000 Compilation
Election Year
Independent
Audit
Independent
Audit
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...
PTA Affiliates shall require each constituent
organization to meet their affiliation
requirements:
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Annual financial review/audit
IRS form 990/990 EZ or 990 N
Bylaws
List of Elected officers
Membership Reports and dues
Easy way to Monitoring Your Progress
Tools to Help You Succeed
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 Phase
II. Intervention Phase
III. Probation Phase
IV. 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….??