TY 2020 Form 990 Schedule O

efile Public Visual Render ObjectId: 202221329349307967 - Submission: 2022-05-12 TIN: 95-6207059

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization

PTA CALIFORNIA MB MIDDLE SCHOOL
MANHATTAN BEACH MIDDLE SCHOOL PTA

Employer identification number

95-6207059

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	PTA MEMBERSHIP ORGANIZATION
FORM 990, PART VI, SECTION A, LINE 7A	BUDGET MUST BE APPROVED BY BOTH EXECUTIVE BOARD AND MEMBERSHIP. ANY CHANGES TO THAT BUDGET THROUGHTOUT THE YEAR MUST ALSO BE APPROVED BY MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7B	THE ANNUAL BUDGET IS DISCUSSED AND APPROVED AT THE FIRST GENERAL MEETING OF THE SCHOOL YEAR IN OCTOBER. THE BUDGET IS FOR A PERIOD THAT COINCIDES WITH THE SCHOOL YEAR - SEPTEMBER TO JUNE.
FORM 990, PART VI, SECTION B, LINE 11B	THE TREASURER AND THE PRESIDENT ARE CHARGED WITH THE RESPONSIBILITY OF REVIEWING THE FORM 990, AND RRF-1 BEFORE SIGNATURE. FORM 990 AND FORM 199 ARE REVIEWED BY THE PRESIDENT, TREASURER, AND FINANCIAL SECRETARY PRIOR TO SIGNING.
FORM 990, PART VI, SECTION B, LINE 11B	IN ACCORDANCE WITH THE CALIFORNIA STATE PTA BYLAWS, ARTICLE IV, SECTION 6; A PTA MEMBER SHALL NOT SERVE AS A VOTING BOARD MEMBER OF THE CONSTITUENT ORGANIZATION AT THE LOCAL, COUNCIL, DISTRICT PTA, REGION, STATE OR NATIONAL LEVEL WHILE SERVING AS A PAID EMPLOYEE OF, OR UNDER CONTRACT TO, THAT CONSTITUENT ORGANIZATION. NO TRANSACTION OF THE ASSOCIATION SHALL BE VOIDABLE BY REASON OF THE FACT THAT ANY OFFICER OR MEMBER OF THE BOARD OF THE ASSOCIATIOIN IS RELATED TO A PERSON THAT HAS AN INTEREST IN TEH SUPPORTER WITH WHICH SUCH TRANSACTION IS ENTERED INTO, PROVIDED; A. THE INTEREST OF SUCH OFFICER OR MEMBER OF THE BOARD IS FULLY DISCOLOSED TO THE BOARD OF DIRECTORS. B. SUCH TRANSACTION IS DULY APPROVED BY THE BOARD OF DIRECTORS NOT SO INTERESTED OR CONNECTED AS BEING IN THE BEST INTERESTS OF THE ASSOCIATION. C. PAYMENTS TO THE RELATED PARTY OF THE INTERESTED OFFICER OR THE MEMBER OF THE BOARD ARE REASONABLE AND DO NOT EXCEED FAIR MARKET VALUE THAT SHALL BE DETERMINED BY A THREE BID PROCESS. D. NO OFFICER OR MEMBER OF THE BOARD MAY VOTE OR LOBBY ON THE MATTER OR BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM AT THE MEETING AT WHICH SUCH TRANSACTION MAY BE AUTHORIZED. E. EVERY OFFICER AND MEMBER OF THE BOARD SHALL COMPETE THE ANNUAL QUESTIONNAIRE AT THE BEGINNING OF EACH FISCAL YEAR. THIS DOCUMENT SHALL BE MAINTAINED AS PROVIDED IN TEH DOCUMENT RETENTION POLICY.
FORM 990, PART VI, SECTION B, LINE 12C	IN ACCORDANCE WITH THE CALIFORNIA STATE PTA BYLAWS, ARTICLE IV, SECTION 6; A PTA MEMBER SHALL NOT SERVE AS A VOTING BOARD MEMBER OF THE CONSTITUENT ORGANIZATION AT THE LOCAL, COUNCIL, DISTRICT PTA, REGION, STATE OR NATIONAL LEVEL WHILE SERVING AS A PAID EMPLOYEE OF, OR UNDER CONTRACT TO, THAT CONSTITUENT ORGANIZATION. NO TRANSACTION OF THE ASSOCIATION SHALL BE VOIDABLE BY REASON OF THE FACT THAT ANY OFFICER OR MEMBER OF THE BOARD OF THE ASSOCIATIOIN IS RELATED TO A PERSON THAT HAS AN INTEREST IN TEH SUPPORTER WITH WHICH SUCH TRANSACTION IS ENTERED INTO, PROVIDED; A. THE INTEREST OF SUCH OFFICER OR MEMBER OF THE BOARD IS FULLY DISCOLOSED TO THE BOARD OF DIRECTORS. B. SUCH TRANSACTION IS DULY APPROVED BY THE BOARD OF DIRECTORS NOT SO INTERESTED OR CONNECTED AS BEING IN TEH BEST INTERESTS OF THE ASSOCIATION. C. PAYMENTS TO THE RELATED PARTY OF THE INTERESTED OFFICER OR THE MEMBER OF THE BOARD ARE REASONABLE AND DO NOT EXCEED FAIR MARKET VALUE THAT SHALL BE DETERMINED BY A THREE BID PROCESS. D. NO OFFICER OR MEMBER OF THE BOARD MAY VOTE OR LOBBY ON THE MATTER OR BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM AT THE MEETING AT WHICH SUCH TRANSACTION MAY BE AUTHORIZED. E. EVERY OFFICER AND MEMBER OF THE BOARD SHALL COMPETE THE ANNUAL QUESTIONNAIRE AT THE BEGINNING OF EACH FISCAL YEAR. THIS DOCUMENT SHALL BE MAINTAINED AS PROVIDED IN TEH DOCUMENT RETENTION POLICY.
FORM 990, PART VI, SECTION B, LINE 15B	THE MANHATTTAN BEACH MIDDLE SCHOOL PTA FOLLOWS THE CALIFORNIA STATE PTA BYLAWS, ARTICLE III, STATING: NO PART OF THE NET EARNINGS OF THE ORGANIZATION SHALL INURE TOP THE BENEFIT OF, OR BE DISTRIBUTED TO ITS MEMBERS, DIRECTORS, TRUSTEES, OFFICERS, OR OTHER PRIVATE PERSONS EXCEPT THAT THE ORGANIZATION SHALL BE AUTHORIZED AND EMPOWERED TO PAY REASONABLE COMPENSATION FOR SERVICES RENDERED AND TO MAKE PAYMENTS AND DISTRIBUTIONS IN FURTHERANCE OF THE PURPOSES SET FORTH IN ARTICLE II HEROF. THE MANHATTAN BEACH MIDDLE SCHOOL PTA DOES NOT EMPLOY OR PAY COMPENSATION DIRECTLY TO ANY ENTITY.
FORM 990, PART VI, SECTION C, LINE 19	FORM 990, CA FORM 199 AND ATTORNEY GENERAL FORM RRF-1 AS WELL AS FINANCIAL STATEMENTS AND MINUTES ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 24E	CURRICULUM ENHANCEMENT: PROGRAM SERVICE EXPENSES 33,952. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,952. TEACHER SUPPLIES & SUPPORT: PROGRAM SERVICE EXPENSES 21,765. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,765. PTA DUES: PROGRAM SERVICE EXPENSES 5,429. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,429. ENRICHMENT PROGRAMS: PROGRAM SERVICE EXPENSES 4,609. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,609. COMMUNITY OUTREACH: PROGRAM SERVICE EXPENSES 1,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,400.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 6

PTA MEMBERSHIP ORGANIZATION

FORM 990, PART VI, SECTION A, LINE 7A

BUDGET MUST BE APPROVED BY BOTH EXECUTIVE BOARD AND MEMBERSHIP. ANY CHANGES TO THAT BUDGET THROUGHTOUT THE YEAR MUST ALSO BE APPROVED BY MEMBERSHIP.

FORM 990, PART VI, SECTION A, LINE 7B

THE ANNUAL BUDGET IS DISCUSSED AND APPROVED AT THE FIRST GENERAL MEETING OF THE SCHOOL YEAR IN OCTOBER. THE BUDGET IS FOR A PERIOD THAT COINCIDES WITH THE SCHOOL YEAR - SEPTEMBER TO JUNE.

FORM 990, PART VI, SECTION B, LINE 11B

THE TREASURER AND THE PRESIDENT ARE CHARGED WITH THE RESPONSIBILITY OF REVIEWING THE FORM 990, AND RRF-1 BEFORE SIGNATURE. FORM 990 AND FORM 199 ARE REVIEWED BY THE PRESIDENT, TREASURER, AND FINANCIAL SECRETARY PRIOR TO SIGNING.

FORM 990, PART VI, SECTION B, LINE 11B

IN ACCORDANCE WITH THE CALIFORNIA STATE PTA BYLAWS, ARTICLE IV, SECTION 6; A PTA MEMBER SHALL NOT SERVE AS A VOTING BOARD MEMBER OF THE CONSTITUENT ORGANIZATION AT THE LOCAL, COUNCIL, DISTRICT PTA, REGION, STATE OR NATIONAL LEVEL WHILE SERVING AS A PAID EMPLOYEE OF, OR UNDER CONTRACT TO, THAT CONSTITUENT ORGANIZATION. NO TRANSACTION OF THE ASSOCIATION SHALL BE VOIDABLE BY REASON OF THE FACT THAT ANY OFFICER OR MEMBER OF THE BOARD OF THE ASSOCIATIOIN IS RELATED TO A PERSON THAT HAS AN INTEREST IN TEH SUPPORTER WITH WHICH SUCH TRANSACTION IS ENTERED INTO, PROVIDED; A. THE INTEREST OF SUCH OFFICER OR MEMBER OF THE BOARD IS FULLY DISCOLOSED TO THE BOARD OF DIRECTORS. B. SUCH TRANSACTION IS DULY APPROVED BY THE BOARD OF DIRECTORS NOT SO INTERESTED OR CONNECTED AS BEING IN THE BEST INTERESTS OF THE ASSOCIATION. C. PAYMENTS TO THE RELATED PARTY OF THE INTERESTED OFFICER OR THE MEMBER OF THE BOARD ARE REASONABLE AND DO NOT EXCEED FAIR MARKET VALUE THAT SHALL BE DETERMINED BY A THREE BID PROCESS. D. NO OFFICER OR MEMBER OF THE BOARD MAY VOTE OR LOBBY ON THE MATTER OR BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM AT THE MEETING AT WHICH SUCH TRANSACTION MAY BE AUTHORIZED. E. EVERY OFFICER AND MEMBER OF THE BOARD SHALL COMPETE THE ANNUAL QUESTIONNAIRE AT THE BEGINNING OF EACH FISCAL YEAR. THIS DOCUMENT SHALL BE MAINTAINED AS PROVIDED IN TEH DOCUMENT RETENTION POLICY.

FORM 990, PART VI, SECTION B, LINE 12C

IN ACCORDANCE WITH THE CALIFORNIA STATE PTA BYLAWS, ARTICLE IV, SECTION 6; A PTA MEMBER SHALL NOT SERVE AS A VOTING BOARD MEMBER OF THE CONSTITUENT ORGANIZATION AT THE LOCAL, COUNCIL, DISTRICT PTA, REGION, STATE OR NATIONAL LEVEL WHILE SERVING AS A PAID EMPLOYEE OF, OR UNDER CONTRACT TO, THAT CONSTITUENT ORGANIZATION. NO TRANSACTION OF THE ASSOCIATION SHALL BE VOIDABLE BY REASON OF THE FACT THAT ANY OFFICER OR MEMBER OF THE BOARD OF THE ASSOCIATIOIN IS RELATED TO A PERSON THAT HAS AN INTEREST IN TEH SUPPORTER WITH WHICH SUCH TRANSACTION IS ENTERED INTO, PROVIDED; A. THE INTEREST OF SUCH OFFICER OR MEMBER OF THE BOARD IS FULLY DISCOLOSED TO THE BOARD OF DIRECTORS. B. SUCH TRANSACTION IS DULY APPROVED BY THE BOARD OF DIRECTORS NOT SO INTERESTED OR CONNECTED AS BEING IN TEH BEST INTERESTS OF THE ASSOCIATION. C. PAYMENTS TO THE RELATED PARTY OF THE INTERESTED OFFICER OR THE MEMBER OF THE BOARD ARE REASONABLE AND DO NOT EXCEED FAIR MARKET VALUE THAT SHALL BE DETERMINED BY A THREE BID PROCESS. D. NO OFFICER OR MEMBER OF THE BOARD MAY VOTE OR LOBBY ON THE MATTER OR BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM AT THE MEETING AT WHICH SUCH TRANSACTION MAY BE AUTHORIZED. E. EVERY OFFICER AND MEMBER OF THE BOARD SHALL COMPETE THE ANNUAL QUESTIONNAIRE AT THE BEGINNING OF EACH FISCAL YEAR. THIS DOCUMENT SHALL BE MAINTAINED AS PROVIDED IN TEH DOCUMENT RETENTION POLICY.

FORM 990, PART VI, SECTION B, LINE 15B

THE MANHATTTAN BEACH MIDDLE SCHOOL PTA FOLLOWS THE CALIFORNIA STATE PTA BYLAWS, ARTICLE III, STATING: NO PART OF THE NET EARNINGS OF THE ORGANIZATION SHALL INURE TOP THE BENEFIT OF, OR BE DISTRIBUTED TO ITS MEMBERS, DIRECTORS, TRUSTEES, OFFICERS, OR OTHER PRIVATE PERSONS EXCEPT THAT THE ORGANIZATION SHALL BE AUTHORIZED AND EMPOWERED TO PAY REASONABLE COMPENSATION FOR SERVICES RENDERED AND TO MAKE PAYMENTS AND DISTRIBUTIONS IN FURTHERANCE OF THE PURPOSES SET FORTH IN ARTICLE II HEROF. THE MANHATTAN BEACH MIDDLE SCHOOL PTA DOES NOT EMPLOY OR PAY COMPENSATION DIRECTLY TO ANY ENTITY.

FORM 990, PART VI, SECTION C, LINE 19

FORM 990, CA FORM 199 AND ATTORNEY GENERAL FORM RRF-1 AS WELL AS FINANCIAL STATEMENTS AND MINUTES ARE AVAILABLE UPON REQUEST.

FORM 990, PART IX, LINE 24E

CURRICULUM ENHANCEMENT: PROGRAM SERVICE EXPENSES 33,952. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,952. TEACHER SUPPLIES & SUPPORT: PROGRAM SERVICE EXPENSES 21,765. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,765. PTA DUES: PROGRAM SERVICE EXPENSES 5,429. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,429. ENRICHMENT PROGRAMS: PROGRAM SERVICE EXPENSES 4,609. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,609. COMMUNITY OUTREACH: PROGRAM SERVICE EXPENSES 1,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,400.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2020

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