We used to do a set amount per teacher, but a couple of years ago we made some modifications to the program because not all grade levels have the same amount of students per classroom(K-2 might have 20 per but 3-5 had 25)and we took into consideration that the art teacher, PE teacher, etc. serve the entire school. We decided to use a per student dollar amount based on 20 students per classroom in k-2 and 25 per in 3-5. For our special ed classrooms and special services teachers such as resource and TAG, we set a flat per teacher amount and we designated a flat amount for Art, Music, PE that was a bit larger. The teachers and parents thought the distribution was much more fair and equitable.
In my opinion, basing the distribution on a teacher's participation in activities wouldn't be fair to the children. Some teachers have other job and family commitments that prevent them from being able to help as much as others. The money you are giving is for the benefit of the students not the teachers, so coming up with a way to make sure that each STUDENT is benefiting in a equal proportion should be the way you look at the situation.
It's too bad you have some teachers who are complaining. Ours are grateful every year for what we can give them and completely understood when we have had years where the amounts had to be reduced.
My last group gave $100 to every teacher, including special ed, speech, reading, art, gym, music, etc. Receipts up to $100 were reimbursed. ~No receipt, no reimbursement, no exceptions.
We usually voted on this after our major fall fundraiser. The teachers all saw this as a gift from the PTO and would have completely understood if we had to cut the amount due to a fundraiser slump. They were always very grateful for anything extra.
It's unfortunate that you've had a low year but I think a lot of schools are suffering the same fundraising slowdown this year. I would recommend choosing one of these two approaches:
1. Total funds available/number of teachers = Amount per teacher
2. One large purchase that all teachers benefit from, such as a major item for the teacher work room or just replenishing workroom supplies
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I am the president of my son's PTO. The PTO has made it a habit to give each teacher in the building money to use for classroom expenses each year. This year our funds were very low. We weren't able to give them money until the end of March. In addition to the late payment, we had to reduce the amount. The total number of classroom teachers in our school is 17. There is also a special education area in the building that participates in fundraising and performances for our school. That is another 5 teachers. This does not include music teachers, art teachers, P.E. teachers, or learning resource teachers. The PTO officers have been getting a lot of heat this year about how we determined the amount and who to pay. I need suggestions. Does anyone else pay their teachers like this? If so, where do you set the limit? Do you stipulate that you have to have a certain amount of money in the bank account at the beginning of the year? Does the teacher have to put in so many hours of volunteering for fundraisers, banquets, family nights, etc. Do they have to attend PTO meetings in order to get paid?