﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-15T15:15:51-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>474267926</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Cook and Plunk CPAs</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 2073</AddressLine1Txt>
        <CityNm>Spring Hill</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>37174</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>900594220</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Longview Links Parent Teacher Organization</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LONG</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>2929 Commonwealth Drive</AddressLine1Txt>
        <CityNm>Spring Hill</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>37174</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Alison Mitchell</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>6154725060</PhoneNum>
      <SignatureDt>2024-10-03</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Rachel Cook</PreparerPersonNm>
      <PTIN>P01836846</PTIN>
      <PhoneNum>9312699380</PhoneNum>
      <PreparationDt>2024-10-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.longviewpto.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>501c3</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>59780</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>14086</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>26959</MembershipDuesAmt>
      <InvestmentIncomeAmt>7</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>18408</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>7450</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>10958</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>320</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>320</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>52330</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>545</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>51937</OtherExpensesTotalAmt>
      <TotalExpensesAmt>52482</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-152</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>78366</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>78214</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>78366</BOYAmt>
        <EOYAmt>78214</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>78366</BOYAmt>
        <EOYAmt>78214</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>78366</BOYAmt>
        <EOYAmt>78214</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Elementary School Support</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PLC training</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>10000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Teacher appreciation, retreat, meals and items for classroom</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>16029</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>26029</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Leiah Drew-Hightower</PersonNm>
        <TitleTxt>Recording Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Karen Luff</PersonNm>
        <TitleTxt>VP of Volunteers</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Erin Hartwell</PersonNm>
        <TitleTxt>VP of Marketing</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tyler Wheeler</PersonNm>
        <TitleTxt>VP of Events</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Emily Corey</PersonNm>
        <TitleTxt>VP of Staff Support</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Alison Mitchell</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mandy Hopkins</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Becky Lockart</PersonNm>
        <TitleTxt>Membership Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>TN</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Alison Mitchell</PersonNm>
        <USAddress>
          <AddressLine1Txt>2929 Commonwealth Drive</AddressLine1Txt>
          <CityNm>Spring Hill</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37174</ZIPCd>
        </USAddress>
        <PhoneNum>6154725060</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>67687</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>52040</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>54877</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>56702</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>41045</CurrentTaxYearAmt>
        <TotalAmt>272351</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>5772</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13760</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24344</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>26475</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18408</CurrentTaxYearAmt>
        <TotalAmt>88759</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>73459</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>65800</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>79221</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>83177</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59453</CurrentTaxYearAmt>
        <TotalAmt>361110</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>361110</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>73459</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>65800</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>79221</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>83177</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59453</CurrentTaxYearAmt>
        <TotalAmt>361110</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <LicensedStatesCd>TN</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>Roaring Ruck</Event1Nm>
        <GrossReceiptsEvent1Amt>10065</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>10065</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>2229</OtherDirectExpensesEvent1Amt>
        <OtherEventsTotalCnt>5</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>8343</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>8343</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>5220</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>18408</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>18408</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>7449</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>7449</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>10959</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Service Accomplishments:Teacher functions/appreciation gifts, donation of books to library to meet standards of accreditation, purchase technology, donations of school supplies for classrooms, registration fees for school related activities and miscellaneous gifts/supplies for school use.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountSchool Donations 21,928Insurance and Website 738Teacher Appreciation and Functions 16,029Invest Banner and Shirts 6,368Office Supplies 1,555School Store 4,312School Events 1,007</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>