PTAs are public entities and already have your financial information open to the public. 990's are available online and in some places, local libraries on microfiche. Any money donated to the school is available via the school district itself and is also public record.
Some states have open meeting laws where government agency meetings must be open to the public and that all those interested may attend them but a PTA, PTO etc is not a government agency. Other states have laws as to what is public record, for example in WA, all evidence of your corporate status, your evidence of tax exempt status, your 990 and your bylaws and any ammendments are public record while the financial and insurance matters are not.
I would ask your State PTA office what you are required and not required to provide as public record outside of your membership, for clarification. I am inclined to believe that you are not legally required to make public your budget.
However, what is this person's motivation? By not doing so, would you be alienating someone who could or should be a member? Are they fact-finding in order to justify their own membership or are they really just looking to cause you trouble? What trouble could they cause you if you allowed them to view your budget?
If she is looking to cause trouble, send the budget home to everyone like Pottsville mom. Then what could she do? I don't see any reason why you would have to hide this information anyway, if you aren't legally required to do so and by providing it to everyone, it would take the wind out of her sails. She can't very well be a whistle blower on something that everyone knows.
If you are a 501(c)(3) and someone requests your financials, you should provide them with them but they need to pay for the reasonable costs incurred to provide them, for instance postage and photocopying.
Also if you have filed a 990, it is posted on the internet in a few sites, the one I use is guidestar.com. They have the financial info and 990's.
If you are 501(c)3, it is law that you provide your 990 (actual expenses and other info) to anyone requesting it. You do not have to provide your budget.
I would question why you would not want to? A group like PTA/PTO needs as much transparency as possible. By not making such things public (ours goes out in a newsletter), I think you just invite trouble.
The budget is drawn up, and voted on by the PTA members. This information should also be available for members(I assume). But what about
non-PTA members? Is there any legal requirement that states that the PTA budget is public record?
A certain "Gladdis Cravits"(remember Bewitched?),
who is not a PTA member, who is trying to stir up trouble, is requesting this financial information.
What are the requirements?