Any advice if multiple people think there's illegal activity going on, the few board members left won't relinquish the books for review and are trying to dissolve the PTO in lieu of handing over the reigns to a new board?

That's my school's dilemma at the moment.

It is a 501(c)(3) and is located in Texas.

I'm usually not at a loss for answers since I'm pretty schooled int PTO bylaws and Roberts Rules. We switched to a new school this year. It took me a year of asking to get a copy of the bylaws that no one on the current board is even familiar with, has signed, or follows. The bylaws are still in template format without the schools name. There are zero financial controls in place, and it took me a year to get ahold of some of the minutes but not all. There have never been any financial reports done and in digging, I found out that none of the PTO board is even on the bank account, only the principal is, who serves as a second VP. It's to the point where no one really even knows what's in there. In my quick review, there was no yearly budget, no completed annual plan even though the bylaws state it needs to be done. It keeps referencing them as a 501c3, but in my research then asking the principal, they don't even have that.

I tried to sit down to offer them advice on how to make positive changes to protect themselves and the school. No one really was interested in it.

I'd like to request an audit because I know that with the principal being the only one on the account, two people can't possibly be signing checks. The minutes don't account for any voting on purchases, etc.

Since they are not a nonprofit, does any one know how I can make sure things are running legally?

Any ideas would be great! I'm at a loss and I care so much.