I am the treasurer for an elem school that consists only of grades 4 and 5. We have approx. 250 students. We do not vote for our board positions because there is usually only 4 or 5 of us that come to the meetings in addition to the principal. Therefore we fill the positions by default. This makes my third year as treasurer and I have not as of yet sent any dues to any entity of PTA. I have returned the IRS form 990 having only checked the box that we generate less that 25k. In three years I have not had one parent ask to see a budget report, although I do prepare them. We communicate to our parents thru newsletters about all of our actvities. They are well informed about our operations. We even started calling ourselves a PTO two years ago. So I guess what I am trying to ask is "How do we know if we really are a PTA, and if so, why switch?"