﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-12-09T16:34:11-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>205127058</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SANDERSON ACCOUNTING INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3183D BEAVER VU DR</AddressLine1Txt>
        <CityNm>BEAVERCREEK</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45434</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>311311630</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PARENT TEACHER ORGANIZATION PTO</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>MAIN ELEMENTARY</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PARE</BusinessNameControlTxt>
      <PhoneNum>9374297588</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2942 DAYTON-XENIA RD</AddressLine1Txt>
        <CityNm>BEAVERCREEK</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>454346306</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DIANE DZIEMAN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9373058989</PhoneNum>
      <SignatureDt>2024-12-06</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WILLIAM R SANDERSON</PreparerPersonNm>
      <PTIN>P01496945</PTIN>
      <PhoneNum>9374273344</PhoneNum>
      <PreparationDt>2024-12-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>PTO</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>100115</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5817</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>22916</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">60039</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>60039</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>11343</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>10881</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>462</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>89234</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>360</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>2301</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>95745</OtherExpensesTotalAmt>
      <TotalExpensesAmt>98406</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-9172</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>57756</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>48584</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>57756</BOYAmt>
        <EOYAmt>48584</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>57756</BOYAmt>
        <EOYAmt>48584</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>57756</BOYAmt>
        <EOYAmt>48584</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MAIN ELEMENTARY SCHOOL PTO IS ORGANIZED TO PROVIDE FINANCIAL AND MATERIAL SUPPORT TO THE TEACHERS, PARENTS AND STUDENTS OF MAIN ELEMENTARY SCHOOL IN BEAVERCREEK, OHIO. THEIR MISSION IS TO BRING THE HOME AND SCHOOL INTO CLOSER RELATIONSHIP SO THAT PARENTS AND TEACHERS MAY COOPERATE INTELLIGENTLY TO ENRICH THE CHILD'S EDUCATION AND ALSO TO DEVELOP UNITED EFFORTS BETWEEN EDUCATORS AND THE PUBLIC TO SECURE EVERY CHILD THE HIGHEST ADVANTAGES IN PHYSICAL, MENTAL, SOCIAL AND MORAL DEVELOPMENT.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE MAIN ELEMENTARY SCHOOL PTO IS ORGANIZED TO PROVIDE FINANCIAL AND MATERIAL SUPPORT TO THE TEACHERS, PARENTS AND STUDENTS OF MAIN ELEMENTARY SCHOOL IN BEAVERCREEK, OH. THEIR MISSION IS TO PROMOTE THE WELFARE OF THE CHILDREN AND YOUTH IN THE HOME, SCHOOL AND COMMUNITY TO BRING THE HOME AND THE SCHOOL INTO CLOSER RELATIONSHIP SO THAT PARENTS AND TEACHERS MAY COOPERATE INTELLIGENTLY TO ENRICH THE CHILD'S EDUCATION AND ALSO DEVELOP UNITED EFFORTS BETWEENE EDUCATORS AND THE PUBLIC TO SECURE EVERY CHILD THE HIGHEST ADVANTAGES IN PHYSICAL, MENTAL, SOCIAL AND MORAL DEVELOPMENT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>74328</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>74328</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DIANE DZIEMAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WILL MORGAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAH DABNEY</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELISSA HARRELL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CYNTHIA COGSWELL</PersonNm>
        <TitleTxt>HISTORIAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STACEY MURPHY</PersonNm>
        <TitleTxt>CORRESPONDIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </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>
      <BooksInCareOfDetail>
        <PersonNm>WILL MORGAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>2942 DAYTON-XENIA RD</AddressLine1Txt>
          <AddressLine2Txt>2942 DAYTON-XENIA RD</AddressLine2Txt>
          <CityNm>BEAVERCREEK</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45434</ZIPCd>
        </USAddress>
        <PhoneNum>6623150219</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>23247</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22101</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>33398</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>51465</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5817</CurrentTaxYearAmt>
        <TotalAmt>136028</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>11209</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5715</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22789</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14640</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>94298</CurrentTaxYearAmt>
        <TotalAmt>148651</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>34456</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27816</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>56187</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>66105</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>100115</CurrentTaxYearAmt>
        <TotalAmt>284679</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>284679</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>34456</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27816</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>56187</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>66105</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>100115</CurrentTaxYearAmt>
        <TotalAmt>284679</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>BEAVERMAIN-IA</Event1Nm>
        <GrossReceiptsEvent1Amt>60039</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>60039</GrossRevenueEvent1Amt>
        <GrossReceiptsTotalAmt>60039</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>60039</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>60039</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BEAVERMAIN-IA EVENT EXPENSES 20,188 EXPENSES AQUARIUM 1,430 OFFICE SUPPLIES 853 ASSEMBLIES 3,731 FIELD DAYS 1,341 FIELD TRIPS 5,196 GRADE 2 99 GRADE 3 1,171 GRADE 4 290 GRADE 5 1,427 GRADE K 133 PTO EVENTS 2,867 PTO MEETINGS 221 PTO INSURANCE AND BONDING 515 BHS SCHOLARSHIPS 1,000 CHARACTER EDUCATION 6,601 MISCELLANEOUS 4,228 BOOK FAIR 12,097 PRINCIPAL FUND 514 SCHOOL EQUIPMENT 1,725 SCHOOL PROJECTS 5,565 SCIENCE FAIR 618 SPECIAL ART 442 SPECIAL GYM 1,559 SPECIAL LIBRARY 4,252 SPECIAL MUSIC 442 SPECIAL SKILL LAB 100 STAFF FUND 810 STAFF STIPENDS 9,886 TEACHER WORKROOM 319 WELCOME BACK BASH 609 JAMBOREE 4,727 HOSPITALITY 789 TOTAL 95,745</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MAIN ELEMENTARY SCHOOL PTO IS ORGANIZED TO PROVIDE FINANCIAL AND MATERIAL SUPPORT TO THE TEACHERS, PARENTS AND STUDENTS OF MAIN ELEMENTARY SCHOOL IN BEAVERCREEK, OHIO. THEIR MISSION IS TO BRING THE HOME AND SCHOOL INTO CLOSER RELATIONSHIP SO THAT PARENTS AND TEACHERS MAY COOPERATE INTELLIGENTLY TO ENRICH THE CHILD'S EDUCATION AND ALSO TO DEVELOP UNITED EFFORTS BETWEEN EDUCATORS AND THE PUBLIC TO SECURE EVERY CHILD THE HIGHEST ADVANTAGES IN PHYSICAL, MENTAL, SOCIAL AND MORAL DEVELOPMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MAIN ELEMENTARY SCHOOL PTO IS ORGANIZED TO PROVIDE FINANCIAL AND MATERIAL SUPPORT TO THE TEACHERS, PARENTS AND STUDENTS OF MAIN ELEMENTARY SCHOOL IN BEAVERCREEK, OH. THEIR MISSION IS TO PROMOTE THE WELFARE OF THE CHILDREN AND YOUTH IN THE HOME, SCHOOL AND COMMUNITY TO BRING THE HOME AND THE SCHOOL INTO CLOSER RELATIONSHIP SO THAT PARENTS AND TEACHERS MAY COOPERATE INTELLIGENTLY TO ENRICH THE CHILD'S EDUCATION AND ALSO DEVELOP UNITED EFFORTS BETWEENE EDUCATORS AND THE PUBLIC TO SECURE EVERY CHILD THE HIGHEST ADVANTAGES IN PHYSICAL, MENTAL, SOCIAL AND MORAL DEVELOPMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>