BETA

MACS PTO: Form 990EZ, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
MACS PTO (EIN 83-1694048)
Tax period
2021-06-01 to 2022-05-31
Filed
2022-09-26
IRS object ID
202232699349200253
Schema version
2021v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-09-26T12:17:48ZReturnTs
Tax Period End2022-05-31TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2021-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN831694048EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MACS PTOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMACSBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 N BairdAddressLine1Txt
CityMidlandCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJodie CurryPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2022-09-25SignatureDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$99,040GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$3,901ContributionsGiftsGrantsEtcAmt
Program Service Revenue$0ProgramServiceRevenueAmt
Membership Dues$0MembershipDuesAmt
Investment Income$1InvestmentIncomeAmt
Sale Of Assets Gross$0SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$0GainOrLossFromSaleOfAssetsAmt
Gaming Gross Income$0GamingGrossIncomeAmt
Fundraising Gross Income$95,138FundraisingGrossIncomeAmt
Special Events Direct Expenses$47,474SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$47,664SpecialEventsNetIncomeLossAmt
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$0GrossProfitLossSlsOfInvntryAmt
Other Revenue Total$0OtherRevenueTotalAmt
Total Revenue$51,566TotalRevenueAmt
Grants And Similar Amounts Paid$37,855GrantsAndSimilarAmountsPaidAmt
Benefits Paid To Or For Members$0BenefitsPaidToOrForMembersAmt
Salaries Other Comp Empl Bnft$0SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$828FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$0OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$200PrintingPublicationsPostageAmt
Other Expenses Total$378OtherExpensesTotalAmt
Total Expenses$39,261TotalExpensesAmt
Excess Or Deficit For Year$12,305ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$29,259NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$41,564NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$29,259BOYAmt
EOY$41,564EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$29,259BOYAmt
EOY$41,564EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$29,259BOYAmt
EOY$41,564EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeSupport Midland Academy Charter School students and staff.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (8 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
Downpayment for the start of playground renovations for 390 students$0$32,962
Donation to Midland Academy Charter School Physical Education Program for 390 students$2,135
Jumper Rental, purchase of misters, water and ice for Field Day at Midland Academy Charter School$608
Meals for 47 staff members at Midland Academy Charter School$209
Purchase of polo shirts for 47 staff members at Midland Academy Charter School$285
Teacher Appreciation Week activities for 47 staff members at Midland Academy Charter School$1,446
Donation given to family at Midland Academy Charter School to help after a house fire$200
Purchased earbuds for a classroom at Midland Academy Charter School$10
FieldValueIRS element (for citing)
Total Program Service Expenses$37,855TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Heather Kruppi
President20.00$0$0$0
Mallory McCain
Secretary20.00$0$0$0
Ben Spencer
Vice President20.00$0$0$0
Jodie Curry
Treasurer20.00$0$0$0
Sama Spencer
Treasurer Assistant10.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptYes (true)ChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJodie CurryPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 N Baird StAddressLine1Txt
CityMidlandCityNm
State AbbreviationTXStateAbbreviationCd
ZIP797014704ZIPCd
FieldValueIRS element (for citing)
Phone4326860003PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Related Org Sect527 OrgfalseRelatedOrgSect527OrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Other Employee Paid Over100k0OtherEmployeePaidOver100kCnt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind
Supported Organizations0SupportedOrganizationsCnt
Supported Organizations Total0SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$17,172CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$18,710CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$13,053CurrentTaxYearMinus1YearAmt
Current Tax Year$3,901CurrentTaxYearAmt
Total$52,836TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$56,166CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$35,535CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,707CurrentTaxYearMinus1YearAmt
Current Tax Year$95,138CurrentTaxYearAmt
Total$190,546TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$73,338CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$54,245CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16,760CurrentTaxYearMinus1YearAmt
Current Tax Year$99,039CurrentTaxYearAmt
Total$243,382TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$243,382PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$1CurrentTaxYearAmt
Total$2TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$1CurrentTaxYearAmt
Total$2TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$73,338CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$54,246CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16,760CurrentTaxYearMinus1YearAmt
Current Tax Year$99,040CurrentTaxYearAmt
Total$243,384TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5090.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Boosterthon Fun RunEvent1Nm
Gross Receipts Event1$39,085GrossReceiptsEvent1Amt
Charitable Contri Event1$0CharitableContriEvent1Amt
Gross Revenue Event1$39,085GrossRevenueEvent1Amt
Cash Prizes Event1$0CashPrizesEvent1Amt
Non Cash Prizes Event1$255NonCashPrizesEvent1Amt
Rent Facility Costs Event1$0RentFacilityCostsEvent1Amt
Food And Beverage Event1$57FoodAndBeverageEvent1Amt
Entertainment Event1$0EntertainmentEvent1Amt
Other Direct Expenses Event1$16,022OtherDirectExpensesEvent1Amt
Event2Candle CafeEvent2Nm
Gross Receipts Event2$27,255GrossReceiptsEvent2Amt
Charitable Contri Event2$795CharitableContriEvent2Amt
Gross Revenue Event2$26,460GrossRevenueEvent2Amt
Cash Prizes Event2$0CashPrizesEvent2Amt
Non Cash Prizes Event2$0NonCashPrizesEvent2Amt
Rent Facility Costs Event2$0RentFacilityCostsEvent2Amt
Food And Beverage Event2$0FoodAndBeverageEvent2Amt
Entertainment Event2$0EntertainmentEvent2Amt
Other Direct Expenses Event2$17,010OtherDirectExpensesEvent2Amt
Other Events Total9OtherEventsTotalCnt
Gross Receipts Other Events$30,161GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$568CharitableContriOtherEventsAmt
Gross Revenue Other Events$29,593GrossRevenueOtherEventsAmt
Cash Prizes Other Events$0CashPrizesOtherEventsAmt
Non Cash Prizes Other Events$80NonCashPrizesOtherEventsAmt
Rent Fclty Costs Other Events$0RentFcltyCostsOtherEventsAmt
Food And Beverage Other Events$0FoodAndBeverageOtherEventsAmt
Entertainment Other Events$0EntertainmentOtherEventsAmt
Oth Direct Expnss Other Events$14,050OthDirectExpnssOtherEventsAmt
Gross Receipts Total$96,501GrossReceiptsTotalAmt
Charitable Contributions Tot$1,363CharitableContributionsTotAmt
Gross Revenue Total Events$95,138GrossRevenueTotalEventsAmt
Cash Prizes Total Events$0CashPrizesTotalEventsAmt
Non Cash Prizes Total Events$335NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$0RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$57FoodAndBeverageTotalEventsAmt
Entertainment Total Events$0EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$47,082OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$47,474DirectExpenseSummaryEventsAmt
Net Income Summary$47,664NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I, Line 10Part 1 Line 10: $200.00 Donation to Midland Academy Charter School family that had a house fire. $285.78 Donated Midland Academy Charter School staff shirts. $2134.59 Donation to Midland Academy Charter SchoolPhysical Education Program. $32962.08 Donation for downpayment for playground renovations at Midland Academy Charter School. $607.79 Donations for Jumpers, water, and ice for Field Day at Midland Academy Charter School. $1445.83 Donations for Teacher Appreciation Week activities at Midland Academy Charter School. $209.41 Donations for meals for the staff at Midland Academy Charter School. $9.94 Donated earbuds for a classroom at Midland Academy Charter School.
Part I, Line 16Part 1 Line 16: $100 for Annual Meeting Lunch $33 for checks $30 for assorted office supplies( correction liquid, stickers, pens) $113 for Volunteer Luncheon $101 gas
Part V, Line 34Listed below are the changes to MACS PTO Bylaws Membership and Dues- - Any parent, guardian, family member, adult standing in loco parentis for a student at the school or community member shall have voting rights if a member in good standing. All staff employed at the school can be a member and have voting rights. Each member in good standing will have one vote. All members are required to pay annual dues. Dues will be established at the annual meeting by quorum in attendance. A member must have paid his or her dues at least 14 calendar days before a meeting to be considered a member in good standing with voting rights. Officers and Elections- SECTION I Officers. -The officers [Executive Board] shall be a President, Vice President, 2nd Vice President, Secretary, Senior Treasurer, Junior Treasurer and up to three (3) Members at Large. -The Executive Board excluding Members at Large shall be given clearance to sign checks as an option, they may decline. -The President shall preside over meetings of the organization and Executive Board, serve as the primary contact for the administration, represent the organization at meetings outside the organization, serve as an ex officio member of all committees except the Nominating Committee and Election Committee. Must coordinate the work of all the officers and committees so that the purpose of the organization is served. President must be available to sit with the Audit Committee of the presiding year. - The 2nd Vice President works with chairs to find volunteers to complete tasks. - Secretary is to file meeting minutes and agendas in the front office for public view. - Senior Treasurer is responsible for completing tax documents and have them filed on time. He/She must teach accounting software to Junior Treasurer. - Junior Treasurer shall assist the Senior Treasurer carry out the Senior Treasurer duties in his/her absence or inabilities to serve. Junior Treasurer must learn bookkeeping software. -Members at Large. The Member at Large is an officer whose duties and responsibilities are not fixed but instead vary accordingly to the needs of the organization and as directed by the officers of the Executive Board. There is to be a minimum of one (1) Member at Large but, with all Executive Officers filled, there may be up to three (3) total. SECTION III Nominations and Elections - Upon turning in Letter of Intent, the officer (if different from current office) relinquishes current seat held for the next year if still eligible for their two-year term. Elections, for the following year, will be held five (5) days before May meeting. The Nominating Committee shall present the nominated candidate for each office and present the slate at the Annual Meeting in April. At the Annual Meeting, nominations may also be made from the floor. Voting shall be by voice vote if a full slate is presented. If more than one (1) person is running for an officer position, a ballot vote shall be administered by the Election Committee. SECTION IV Terms of Office - Officers are elected for one (1) fiscal year and may serve two (2) consecutive years, but ballot vote is required to stay in the same position. An officer my stay in their position, if uncontested, past their 2-year term. SECTION V Removal From Office - Officers can be removed from office, with cause pursuant to the by-laws, by a two-thirds vote of those present at a regular meeting where previous written notice has been given at least thirty (30) days in advance. SECTION VI Vacancies - If there is a vacancy in the office of President, the Vice President will become the President immediately. At the next regularly scheduled meeting, a new President can be elected if VP wishes to keep their original seat, or a new Vice President will be elected at that time. If there is a vacancy in any other office, The Executive Board may fill from within, by one position to fill officer positions i.e.- 2nd VP may become VP, Secretary may become 2nd VP etc. then allow the newly opened position to go to election in the new school year. Meetings SECTION I Regular Meetings - MACS PTO meeting of the organization shall be held once each month. SECTION III Annual Meeting - The annual meeting will be held in April as a regular meeting open to members. The annual meeting is for receiving reports,nominating officers, determining budget, presentation of financial reports, scheduling the calendar, reviewing and amending, if needed, the by-laws every three (3) years, and conducting other business that should arise. Committees SECTION I Membership - President acting as an ex officio member of all committees except nomination and election committee. SECTION II Standing Committees - The following committees shall be held by MACS PTO unless otherwise approved by the MACS PTO Board: Audits, Bookfair, Donations and Gratitude, Fundraising, Grants, Newsletter, Nominating, Election, Spirit Gear, Staff Wish List, Thanksgiving and Decorating Committee. SECTION IV Nominating Committee - The Nominating Committee shall be chaired by the current MACS PTO teacher liaison. At any point in the current school year, the teacher liaison shall appoint, with candidates consent, two (2) MACS PTO members in good standing to serve alongside him or her on the Nominating Committee. The current MACS PTO President and VP may not serve on the Nominating Committee. The Nominating Committee shall work to fill all positions of elected PTO officers in the following manner: * March Members Meeting: At least one (1) member of the Nominating Committee shall appear to solicit intent for all elected PTO offices. No nominations from the floor will be permitted at this time. Following the meeting, any member in good standing may electronically submit a Letter of Intent for a specific office to an e-mail provided by the Nomination Committee, no later than five (5) days prior to the April Annual meeting. The Nominating Committee shall provide the candidate with a read receipt.Upon receiving a Letter of Intent from a MACS PTO member, the Nominating Committee shall ensure the member is in good standing with MACS PTO by-laws and conduct an interview, in which they hold the right to approve or deny the candidate. If a candidate is not approved, the nominating committee shall notify the candidate, no later than the day prior to the April members meeting. No explanation is required.The Nominating Committee shall obtain either verbal or written intent from officers to remain in their current position or written resignation from their current position, no later than the day prior to the Annual Meeting in April. If an officer is interested in continuing to hold their current office and is uncontested, they shall be placed on the final slate. *April Annual Meeting: At least one (1) member of the Nominating Committee shall be present to present all approved nominees for all elected officer positions. At this time, any member in good standing may nominate themselves or a fellow member in good standing from the floor. Members have the right to deny the nomination or must verbally accept the nomination in order to move forward. All nominations must be approved by a majority vote based on the meetings quorum, pending a review by the Nominating Committee. The Nominating Committee shall close nominations at the meetings adjournment; unless otherwise announced and approved by the executive officers. The Nominating Committee shall be dismissed upon adjournment of the April Annual meeting. Finances SECTION IV -Two authorized signatures shall be required on all checks. All authorized signers shall be on the Executive Board. One (1) Board member is required to be present when all money is being handled/counted and two signatures are mandatory on cash count sheets. SECTION V - The Treasurer shall prepare a financial statement at the end of the year to be presented at the April Annual meeting and for the July Audit committee along with supporting documents. SECTION VI - MACS PTO fiscal year is July 1st through June 30th. Dissolution of the Organization - At any time, with professional discretion, the superintendent may, without explanation, dissolve the PTO. Then direct to Finances Section #7.

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