We're filling out our 990 and trying to categorize our PTO transactions into the various 990 categories. I found a previous post by JHB that was very helpful: PTOtoday Discussion Thread

I added some additional detail and I'm interested in any comments about whether other PTO's categorize any of these items differently. Comments???

1 - Contributions, Gifts, Grants
o Direct contributions to the PTO
4 - Investment Income
o Interest earned from interest bearing checking account
6a - Special Events & Activities Gross Revenue
a. Book Fair - Deposits
b. Fall Fundraiser (brochure) - Deposits
c. Family Festival (carnival type) - Deposits
d. Corporate programs (McDonalds, Verizon, Target, Tyson, Box Tops, etc.)
e. SchoolKidz (school supply kits) - Deposits
f. Directory - Deposits
g. Market Day - Deposits
h. Special Fundraisers - Deposits
i. School Pictures - Deposits
j. School Store - Deposts
k. Yearbook - Deposits
l. Yearend Farewell - Deposits
6b - Special Events & Activities Expenses
a. Book Fair - Product payments, starting bank, other associated miscellaneous expenses
b. Fall Fundraiser (brochure) - Product payment, other associated expenses
c. Family Festival (carnival type) - Expenses for prizes, food, rental equipment, starting bank, & other miscellaneous supplies.
d. Corporate programs - Prizes & miscellaneous associated expenses
e. SchoolKidz (school supply kits) - Product payment, other associated expenses
f. Directory - Associated expenses
g. Market Day - Associated expenses
h. Special Fundraisers - Associated expenses
i. School Pictures - Associated expenses
j. School Store - Product purchases and other associated expenses
k. Yearbook - Yearbook printer costs, photo processing, associated postage, contest gift certificates
l. Yearend Farewell - T-shirts, food, supplies, transportation, & activity fees
7a - Gross Sales Of Inventory - Sales
o School Team/Apparel - Deposits
7b - Gross Sales Of Inventory - Expenses
o School Team/Apparel - Product purchases
8 - Other Revenue
o Miscellaneous - Other payments that don't fit
10 - Grants
a. Computer Equipment
b. Library Books
c. Destination Imagination reimbursements
d. Ecology expenses
e. Campbell's Soup Labels - associated expenses
f. Assemblies
g. Family Reading Night - Prizes, thank you gifts
h. Health & Safety - associated expenses
i. Holiday Open House
j. Teacher Hospitality - Gift certificates, prizes, food, supplies
k. Kindergarten Registration
l. Newspaper - Subscription cost & delivery tip
m. Parent Involvement - Associated expenses
n. Professional Development - Teacher training & conference costs reimbursed
o. Recognition & Retirement - Teacher recognition expenses
p. Room Parents - Associated expenses
q. Special Projects
r. Supplemental Teaching - Teacher classroom purchase reimbursements
s. Weekly Reader
t. Assignment Notebooks
u. Family Wiener Roast - Food & supplies
13 - Professional Fees
a. Financial records review fee
b. Tax preparation fees
15 - Printing, Publications, Postage
a. Business expense copies
b. Business expense postage
16 - Other Expenses
a. Insurance, bonding, etc.
b. Business expense supplies (paper, checks, etc.)
c. Business expense - State fees
d. Business expense - PTO meeting supplies
e. Childcare expense for PTO meetings
f. Miscellaneous - other minor expenses that don't fit