The answer is yes, but there are layers to it! You can set up a PTO by simply bringing together some interested parents and declaring yourself a group. Figure out what you want your mission to be and consider holding an informal get together or social for the school (like a bring your own lunch picnic at the school so it doesn't cost you) as a way to get the word out. Then, there's the official business, such as writing bylaws and holding an election to get an executive board in place. You will also need to set up a bank account, which requires getting an Employer Identification Number (EIN).