I made a list of the current officers names and positions. Then underneath I wrote:
"All officers of the (PTO) have a child attending (school name) and have been elected to their position. The average hours worked varies greatly (anywhere from 0 to 10 hours per week) depending on current activities, meetings, fundraising efforts, etc. Please refer to bylaws for job descriptions (specific page, article and sections of bylaws)."

We were never questioned on this and were approved. Maybe try something like this in your own words.

I am filling out my 1023 with the help of the Start-Up Guide. Quick question....there is a section that wants to know about officers..."For each of your officers...attach a list showing their name, QUALIFICATIONS, AVG HOURS WORKED, and duties."

Qualifications?
Avg Hours, I could ask them to estimate
Duties...how detailed are they looking for?