We spend the majority of our money on the kids but we do have line items like hospitality (which pays for coffe etc at PTO meetings and other meetings), scholarship ( for a graduating senior), staff training and special purchase items. Everything else goes directly to kids as field trips etc.
For us, the expenditures needs to benefit the school (i.e. kids) either directly or indirectly. I agree with all the above. However, money might be spent on parents when you consider the PTO supporting things like parent education programs or a parent/volunteer appreciation event (i.e. OJ and donuts "brunch") Some of it just depends on how you define it.
We spend money directly on the kids in the form of supplies, computers, art enrichment programs, field trips, etc. But we also buy things to help the teachers, which helps the kids - electric stapler and othe equipment for resource room, lighting for school stage, paying for substitutes so that PE staff could run Track and Field day, professional development fees, etc.
We prefer the majority of our funds be spent on things we can "touch and feel" that help the kids, but we do a lot besides that as well.
[This message has been edited by JHB (edited 02-03-2001).]
Our pto uses the money we raise primarily for the children. We provide field trip money, assemblies, field day..etc. We also give teachers classroom account with which they purchase things for the kids to use in class. We do purchase Applebees gift certificates for "Teacher Appreciation". I can't recall funds ever being used for parents though....
what do your bylaws say? Those are your rules. In our bylaws, our group's mission is to help the school serve its children. For us, creating happy teachers (for one idea) fits that description.