I'd guess that your previous treasurer kept sloppy files and is now too embarrassed to hand them over. Maybe she's trying to find time to get them better organized before having to admit to her poor record-keeping. This is just a hunch. Has anyone seen the files in the 3 years she was treasurer? Did you have an audit done each year? If so, that suggests the files exist and were in pretty good shape which might indicated another reason she's holding on.
Maybe she didn't want to give up the job and is holding on to the files in a power struggle. What were the circumstances that led to the change in treasurer? Are there hard feelings? But, that certainly doesn't excuse the previous treasurer.
Legally, I don't know. That's a question for the police or an attorney.
Has anyone gone directly to the former treasurer's house to pick up the files? It's hard to avoid confrontation when it's knocking at your door. Call her, give her 24 hours notice, and then show up at her door with a smile on your face. Take whatever she'll give you in whatever state they are in.
You mention that your annual tax id status renewal is coming due. Exactly what is that? Depending on what you are referring to, you may or may not need the old files to complete the renewal. For example, we must renew our incorporation in our state every year, but it's a one page form and $20. No audit or other info required. On the other hand, if you are referring to IRS Form 990EZ, then you definately need the historical information.
No matter what your circumstances, you still should get the files so you can conduct an audit. But it might not affect your ability to renew.
I have a question.
Our PTO has a new treasurer this year. The previoius treasurer, for the past three years, has not given all the records over to him yet. We have the check books and have gotten the signer cards changed at the bank. We do not have any of the receipts or cancelled checks, records of the previous budgets, tax id information, etc. The president has been asking for these records since May 2005. My question: What is our next step to getting these recods? Is there any legal route we can persue?
Our renewal of our tax Id status comes up in Jan. 2006 and we have yet to get the annual audit done from the 2004-2005 year because of this. Please give me your thoughts. Thanks
