We maintained our financial information in Excel and really kept it very basic. While many organizations budget for all the possible funds, we tended to be a bit more informal. Here's a sample:
[FONT=Courier New][COLOR=#000000][B]PTO Initial Budget[/B][/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000][B]Revenue[/B][/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Fall Fundraiser - Catalog 30,000 [/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Spring Carnival/Auction 3,500 [/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]T-Shirts (Break-even activity) 2,500 [/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]School Directory (Advertising) 1,000 [/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Membership Dues ($3 per family) 700 [/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Breakfast w Santa (Break-even) 500 [/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Miscellaneous* 1,000[/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000] --------[/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Total Projected Revenue $39,200 [/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000][B]Expenses[/B][/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Fall Catalog Sale CGS 16,500[/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Spring Carnival/Auction 1,000[/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]T-Shirts 2,500[/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]School Directory 400[/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Breakfast with Santa 500[/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Hospitality (Teacher Appr) 1,000[/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Track and Field 800[/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Bank Fees 300 [/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Admin & Operational Supplies 1,000 [/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Donations & Memorials 500 [/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]School Programs and Purchases 14,700[/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000] --------[/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000]Total Projected Expense $39,200[/COLOR][/FONT]
[FONT=Courier New][COLOR=#000000][I]* Misc included things like Donations, [/I][/COLOR][/FONT][FONT=Courier New][COLOR=#000000][I]Skate night, Albertsons, GM BoxTops[/I][/COLOR][/FONT]
In our case, we were planning that we'd spend everything we made, so the two items balance.
Somethings we knew, like Breakfast with Santa cost about $500 to organize and was a break-even activity. Other things we decided, like we would spend $1,000 on teacher appreciation. Some were estimates, like the admin fees. The catalog sales was a big guess. We always knew what the figures were for the year before, but the variations could be huge.
The "School Programs and Purchases" was our generic bucket. We took total revenue, subtracted the rest of the expenses, and then the difference got plugged in that line to balance.
As the year progressed, we'd refine the budget with actuals, and we'd decid excatly what programs and purchases to fund.
I've shortened some of the line descriptions here to make them fit on the screen. We sometimes had little comments ("break-even activity") because this budget document would be presented at the first general meeting for approval by the members. It was a little easier for them to understand if there were some annotations.
Having the catch-all bucket is a bit of a cop out, but it can work well. While we didn't break it out in the
budget, the treasurer would historically report on specific expenditures there like "Classroom Supplies, Field Trips, Gym Equipment". We'd summarize those into sub-categories.
Bank fees included returned check charges - in case you wonder why that's high.
Admin and operational included sales tax, postage, copy paper, office supplies.
In the revenue, the total collections of catalog sales ($30,000) would be entered. Then the percentage due back to the company (Cost of Goods Sold / $16,500) would be in the expense side.
Good luck.
P.S. If you go to Google and type " +PTO +budget" (without the quotes), you'll probably get lots of real examples from various PTO websites.
