2024-02-16T15:02:11-08:00 2023-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-07-01 900912746 Vista Grande PTA PARENT TEACHER ASSOCIATION VIST 9253141000 667 DIABLO ROAD DANVILLE CA 94526 GILLIAN BROTHERSON President 2023-2024 2024-02-16 true GILLIAN BROTHERSON 999009999 true Lisa D Cloven P01466095 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 667 DIABLO ROAD DANVILLE CA 94526 229851 false 0646 X www.vges.srvusd.k12.ca.us/PTA.htm X 1986 CA The Mission of the Vista Grande Elementary PTA is threefold: to support and speak on behalf of children and youth in the schools, in the community, and before governmental bodies and other organizations that make decisons affecting children; [continued on next page] 12 12 0 150 0 75968 100565 36690 76329 0 32289 20937 144947 197831 0 0 0 0 0 81079 161582 81079 161582 63868 36249 120945 157194 0 120945 157194 X to assist parents in developing the skills they need to raise and protect their children; and to encourage parent and public involvement in the public schools of California. false false 108566 ENRICHMENT/ASSEMBLIES---------------------PTA PROVIDES SUPPORT FOR TEACHERS AND CLASSROOMS. THESE ENRICHMENT FUNDS SUPPLEMENTED NEARLY ALL GRADE LEVELS TO ALLOW THE PURCHASE OF MATERIALS AND SUPPLIES OUTSIDE THE REGULAR SCOPE OF GRADE REQUIREMENTS. PTA ALSO SUPPORTED TEACHERS BY ENABLING THEM TO PURCHASE CLASS SUPPLIES AND BOOKS TO SUPPLEMENT SCHOOL RESOURCES. ASSEMBLIES HELD THROUGHOUT THE YEAR PROVIDED EDUCATIONAL ENRICHMENT FOR ALL STUDENTS ATTENDING VISTA GRANDE ELEMENTARY SCHOOL. THE PTA ALSO PROVIDES FUNDS FOR SCHOOL NURSE AND OFFICE SUPPORT STAFF. 35260 OUTSIDE ACTIVITIES------------------THE PTA SUPPORTS SEVERAL ACTIVITIES FOR THE PROMOTION OF SCHOOL UNITY. AMONG OTHER THINGS, THIS INCLUDES FUNDING FOR YEARBOOK, CARNIVAL, WINTER WONDERLAND DANCE, MOM'S NIGHT OUT, AND OTHER MISCELLANEOUS ACTIVITIES. 9013 OTHER PROGRAMS--------------ADDITIONAL PROGRAM SERVICES INCLUDE (1) FUNDING PROGRAMS FOR STUDENTS IN NEED, (2) FUNDING SAFETY MATERIALS FOR SCHOOL USE, (3) SUPPORTING PARENT EDUCATION PROGRAMS AND MATERIALS WHICH ENABLE VOLUNTEERS TO PROVIDE FOR AND COMMUNICATE WITH STUDENTS, AND (4) PROVIDING FINANCIAL SUPPORT FOR RED RIBBON WEEK, THE ANTI-DRUG PROGRAM. 6018 158857 true false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 0 0 true 0 false false false false false false false 0 false false false false false false false X 12 12 false false false false true true false true true false true true true true true true true true true true false CA X X BEVERLY MAZZARO 9253141000 667 DIABLO ROAD DANVILLE CA 94526 X AMY SEMMENS President 4.00 0.00 X X 0 0 0 GILLIAN BROTHERSON Executive VP 4.00 0.00 X X 0 0 0 JENN COLLINS Treasurer 4.00 0.00 X X 0 0 0 JESSICA CHATTO Fin'l Secretary 4.00 0.00 X X 0 0 0 AMANDA BUTLAND Auditor 4.00 0.00 X X 0 0 0 ASHLEY WHITE Historian 4.00 0.00 X X 0 0 0 SARA ROBINSON Recrd Secretary 4.00 0.00 X X 0 0 0 RAJ RAKAAR VP Communic 4.00 0.00 X X 0 0 0 TERI EISENHAUER VP Legislative 4.00 0.00 X X 0 0 0 KENNA DIGIOVANI VP Parent Educ 4.00 0.00 X X 0 0 0 HEATHER ZANIN VP Membership 4.00 0.00 X X 0 0 0 LISA TROMPAS Parliamentarian 4.00 0.00 X X 0 0 0 0 false false false 0 7340 17826 75399 17826 100565 ACADEMIC PROGRAMS 3714 3714 After School Enrichment 55878 55878 Community Outreach 2119 2119 FAMILY EVENTS 12125 12125 YEARBOOK/DIRECTORY SALES 2493 2493 76329 0 0 0 0 0 51057 17826 32020 19037 1900 1900 1900 0 0 197831 76329 1900 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2126 2126 0 0 After School Enrichment 55644 55644 Classroom Funds 40368 40368 Teacher Supplies & Support 11505 11505 Site Financial Support 11067 11067 40872 38147 2725 161582 158857 2725 0 120945 157194 0 0 0 0 0 0 0 0 0 0 0 0 0 0 120945 157194 0 0 X 120945 157194 120945 157194 120945 157194 36249 X false false false X 78046 64050 38530 75968 100565 357159 0 0 78046 64050 38530 75968 100565 357159 0 357159 0 0 0 357159 1.00000 0.99990 X X X false CA CARNIVAL 56509 17826 38683 28815 ART IN THE PARK 6825 6825 1006 63334 17826 45508 29821 29821 15687 Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: OUTSIDE ACTIVITIES------------------THE PTA SUPPORTS SEVERAL ACTIVITIES FOR THE PROMOTION OF SCHOOL UNITY. AMONG OTHER THINGS, THIS INCLUDES FUNDING FOR YEARBOOK, CARNIVAL, WINTER WONDERLAND DANCE, MOM'S NIGHT OUT, AND OTHER MISCELLANEOUS ACTIVITIES. Form 990, Part VI, Section A, Line 6 All parents of the Vista Grande Elementary School in Danville, California are members of the PTA. Form 990, Part VI, Section B, Line 11b FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, A MEMBER OF THE BOARD OF DIRECTORS, AND THE MANAGINGDIRECTOR. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITHTHE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERENECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF THE PTA AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c THE PTA's BOARD OF DIRECTORS REVIEWS ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Section B, Line 15a No one is compensated directly by the PTA. The PTA provides funds to the San Ramon Valley Unified School District to help fund programs, teachers and aides. Form 990, Part VI, Section B, Line 15b No one is compensated directly by the PTA. The PTA provides funds to the San Ramon Valley Unified School District to help fund programs, teachers and aides. Form 990, Part VI, Section C, Line 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE IT IS AVAILABLE FOR VIEWING AS AN ELECTRONIC COPY) AND ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE IN DANVILLE, CALIFORNIA (FOR A PHYSICAL INSPECTION). Form 990, Part IX, Line 24e Bank and merchant fees: Column (A) - Total = $843; Column (B) - Program Services = $0; Column (C) - Management & General = $843; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Community Outreach: Column (A) - Total = $2014; Column (B) - Program Services = $2014; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Hospitality: Column (A) - Total = $3130; Column (B) - Program Services = $3130; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Miscellanous District Expenses: Column (A) - Total = $8667; Column (B) - Program Services = $8667; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Mom's Night Out: Column (A) - Total = $3139; Column (B) - Program Services = $3139; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Other Program Expenses: Column (A) - Total = $45; Column (B) - Program Services = $45; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Principal's Circle Event: Column (A) - Total = $783; Column (B) - Program Services = $783; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Prior Year Expenses: Column (A) - Total = $2220; Column (B) - Program Services = $2220; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PTA Office Supply: Column (A) - Total = $155; Column (B) - Program Services = $0; Column (C) - Management & General = $155; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Rainbow Room: Column (A) - Total = $7067; Column (B) - Program Services = $7067; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Staff Appreciation: Column (A) - Total = $1537; Column (B) - Program Services = $1537; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Taxes, Licenses & Insurance: Column (A) - Total = $1727; Column (B) - Program Services = $0; Column (C) - Management & General = $1727; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Welcome Picnic : Column (A) - Total = $803; Column (B) - Program Services = $803; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Winter Wonderland Dance: Column (A) - Total = $8052; Column (B) - Program Services = $8052; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Yearbook/Directory/Books: Column (A) - Total = $690; Column (B) - Program Services = $690; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Statement Note 1 Tax Exempt Status and Letters of Determination----------------------------------------------PTAs in California generally are not required to pay taxes on income earned. California State PTA has secured from the Internal Revenue Service a group (blanket) tax exemption letter under Section 501(c)(3) of the Internal Revenue Code.PTAs also have received an exemption letter from the California Franchise Tax Board confirming PTA's exemption from state franchise or income tax under Section 23701d of the Revenue and Taxation Code.Both the federal and state exemption letters cover unit, council and district PTAs. Copies of the letters of determination may be obtained by contacting the California State PTA office. The PTA that needs the exemption letters must contact the State PTA office.To retain the tax-exempt status, PTAs must be careful that fundraising does not become a primary focus. An individual unit can have an effect on the entire organization. Unit, council and district PTAs do not pay tax on income from activities that are substantially related to the purpose for which the PTA was given exempt status.Sales Tax---------According to the Tax Tips for Nonprofit Organizations, units are excluded from collecting and remitting sales taxes for items sold, and have been determined to be the consumers of the items purchased. The proceeds from items sold however, must be used exclusively to further the organization's exempt purpose. This means the units must pay sales tax to vendors for such items intended for sale when they purchase the items from the vendors. The units are not considered to be sellers of items as a result of this special exclusion and, therefore, do not have to obtain sellers permits or file sales returns.The units may have to inform the vendors of their exclusion status and insist on paying sales tax to the vendors The units may need to adjust the vendor invoices to include sales tax and pay the adjusted amount. The units may have to consider using different vendors, if they are unable to obtain cooperation or agreement regarding the payment of sales tax to the vendors.State Taxes and Government Forms--------------------------------PTAs must adhere to state filing requirements. Regardless of their asset or revenue levels, council and district PTAs are required to file the Registration Renewal Fee Report (RRF-1) annually with the California Attorney General's Registry of Charitable Trusts. Units are exempt from filing, unless they are incorporated.The state charity registration number (CT#) is assigned after an organization is registered. The organization must submit the CT-1 (registration application) and the other documents/supporting materials listed on the CT-1. After the organization is registered, the CT# is assigned by the Attorney General's office. The RRF-1 cannot be processed until an organization is registered and the CT# has been assigned.Form RRF-1 can be submitted with the CT-1 (registration application) or after the organization receives the letter confirming registration which will include the CT#. If Form RRF-1 is sent with the application, the Attorney General's office will place the CT# on the form after the registration is processed and proceed with processing the RRF-1.Council and district PTAs with assets and revenues less than $100,000 for the previous year will not be required to pay the $25 filing fee. The deadline for tax filing is the 15th day of the fifth month after the end of the association's fiscal year. If the fiscal year is July 1st through June 30th, tax returns must be postmarked no later than November 15th. There is no extension available for the RRF-1.District PTAs with annual gross receipts normally more than $25,000 are required to file Form 199 with the Franchise Tax Board. The California State PTA submits a group filing of Form 199 on behalf of unit and council PTAs that are not incorporated.Unit, council and district PTAs having unrelated business income of $1,000 or more are required to file Form 109 with the Franchise Tax Board. Unit, council and district PTAs that are incorporated must file a Statement by Domestic Nonprofit Corporation with the California Secretary of State. A filing fee is required.