I have been in that situation and it worked for us. Our principal had the pta dissolved beacuse of lack of involvement, started the Pals group in fall of 2001, she was very exact on what she truly wanted. She wanted no dues, and alot fo family opportunities.
For the first five months of the group she ran the meetings, had the banking, yada yada yada. She did ask for volunteers to help run what little we did andeventually she asked me to run the group.
From our experience I can see where it actually helped us become a better group, she had here goals and sometimes coming from a bad experience the principal may need to have the ropes for a awhile. Now in your experience I think your principal has ideas and wants to help get them going, work along with him...after awhile I am sure that it will become a true parent group. He can lay the groundwork...stay positive and it will all work out!

cbw - critter hit the nail - if youre an arm of the school, the head of school can call the shots, but if youre independent, he/she shouldnt and yes, then you should have your own pres and VP if you have your OWN TIN and dont use that of district.
the comment 'Even with a full PTO board in place, your principal is the ultimate authority as that is the first person disgruntled parents, teachers and BOE members call.' ONLY applies if in fact the PTO is under umbrella of the school. at our school the PTO is independent, and the principal is NOT a go-to for PTO issues. on the contrary, our head of school will not discuss PTO matters with the parents, she refers all PTO questions back to the PTO pres and VP. it really depends on a good working relationship with the head of school,, all your questions, and HOW you approach them with the principal, is almost MORE important than WHAT you ask. smile and work to find a solution you BOTH agree with, or it will NEVER work, regardless of tax status etc.

I'm reading between the lines, but if your group is new, and loosely organized, and your principal perceives it his job to recruit the group leaders, then I guess your PTO is a committee of the school, not an independent organization. Do you have bylaws? Bylaws would stipulate election rules. Do you have your own bank account, set up with the PTO's own tax id number? If not, and the money is held in a school account, then you're an arm of the school. And as such, sure, I suppose the principal could make the rules.

But...if that's not the way you think the group should be run, and you have the support of other parents, then it's time for an important meeting with the principal. Time to set some expectations, some roles and some goals. Your principal has a plan for how the parent group should be run. You need to evolve that plan to meet the parents' expectations, too.

cbw - no responses yet? I have to be careful. I'm new to the boards (but not PTO work)and am quickly becoming addicted!!! This is a great place to meet helpful people and learn a lot...

Maybe the principal isn't thrilled with the direction (or lack of) that the original officers were going with the PTO and wants to be in charge of regrouping things. Keep the lines of communication open and work together to help the PTO evolve into an entity that fits well with the school's vision.

Regarding your question

who is going to be the ultimate authority of the PTO next year?

Even with a full PTO board in place, your principal is the ultimate authority as that is the first person disgruntled parents, teachers and BOE members call. Also, the principal sees the big picture and can help a parent group fit within the framework.

For our group, the officers seek out folks for the board positions (officers and chairmen) and the principal recruits the two teacher reps.

To move forward? Meet with the principal. Be open minded and flexible but also have a plan to share. Be patient. Maybe you won't have a full board this year with bylaws and the works. But with the principal, 2 teachers and a handful of trusted volunteers in place you can begin to set some solid groundwork. If you do it right from the beginning, members will thank you for many years to come!

Our principal just informed me that we will not have a pres. or vp next year. My first thought was, why is the principal making these decisions? My second thought was, who is going to be the ultimate authority of the PTO next year?
Can we actually have a PTO with no pres. and vp? Should the principal be in charge of securing 2 teachers and 3 parents to run the orginazation?
We are a new school, only 2 years old, and our PTO was never firmly put in place. How do we correct this and move forward?