﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-12-15T04:55:48-08:00</ReturnTs>
    <TaxPeriodEndDt>2024-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>043031438</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Kevin M Sargis Esq</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>76 Bedford Street Ste 36</AddressLine1Txt>
        <CityNm>Lexington</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02420</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>861783422</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BOWMAN ELEMENTARY SCHOOL PTO INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BOWM</BusinessNameControlTxt>
      <PhoneNum>7818612500</PhoneNum>
      <USAddress>
        <AddressLine1Txt>9 PHILIP ROAD</AddressLine1Txt>
        <CityNm>LEXINGTON</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>02421</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ACHIM WECHSUNG</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2024-12-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KEVIN M SARGIS</PreparerPersonNm>
      <PTIN>P00378776</PTIN>
      <PhoneNum>7818630719</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="23017517" softwareVersionNum="2023v5.1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>BOWMANPTO.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>71021</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>16492</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>13962</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>17388</MembershipDuesAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">23179</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>7379</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>15800</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>63642</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>13159</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2035</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>30814</OtherExpensesTotalAmt>
      <TotalExpensesAmt>46008</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>17634</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>76393</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>94027</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>76393</BOYAmt>
        <EOYAmt>94027</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>76393</BOYAmt>
        <EOYAmt>94027</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>76393</BOYAmt>
        <EOYAmt>94027</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>ELEMENTARY SCHOOL PTA</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROMOTE THE WELFARE OF CHILDREN &amp; YOUTH IN SCHOOL, HOME &amp; COMMUNITY. TO PROVIDE A CLOSER RELATION OF THE HOME &amp; SCHOOL SO PARENTS &amp; TEACHERS MAY COOPERATE IN THE EDUCATION OF CHILDREN.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>42009</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>42009</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACLYN ANDERSON</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ACHIM WECHSUNG</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELLE ZHAO</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VALERIE MACHINIST</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>TREASURER</PersonNm>
        <USAddress>
          <AddressLine1Txt>9 PHILIP ROAD</AddressLine1Txt>
          <CityNm>LEXINGTON</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>02421</ZIPCd>
        </USAddress>
        <PhoneNum>7818612500</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="IRS990ScheduleA" softwareId="23017517" softwareVersionNum="2023v5.1">
      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
      <SupportingOrgType3NonFuncInd>X</SupportingOrgType3NonFuncInd>
      <SupportedOrganizationsCnt>1</SupportedOrganizationsCnt>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>BOWMAN SCHOOL</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>046001200</EIN>
        <OrganizationTypeCd>2</OrganizationTypeCd>
        <GoverningDocumentListedInd>true</GoverningDocumentListedInd>
        <SupportAmt>42009</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrganizationsTotalCnt>1</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>42009</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <Form990SchASupportingOrgGrp>
        <ListedByNameGoverningDocInd>true</ListedByNameGoverningDocInd>
        <SuprtOrgNoIRSDeterminationInd>false</SuprtOrgNoIRSDeterminationInd>
        <SupportedOrgSectionC456Ind>false</SupportedOrgSectionC456Ind>
        <SupportedOrgNotOrganizedUSInd>false</SupportedOrgNotOrganizedUSInd>
        <OrganizationChangeSuprtOrgInd>false</OrganizationChangeSuprtOrgInd>
        <SupportNonSupportedOrgInd>false</SupportNonSupportedOrgInd>
        <PaymentSubstantialContribtrInd>false</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>false</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>false</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>false</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>false</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>false</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>false</ContributionControllerInd>
        <ContributionFamilyInd>false</ContributionFamilyInd>
        <Contribution35ControlledInd>false</Contribution35ControlledInd>
      </Form990SchASupportingOrgGrp>
      <Form990SchAType3SprtOrgAllGrp>
        <TimelyProvidedDocumentsInd>true</TimelyProvidedDocumentsInd>
        <OfficersCloseRelationshipInd>false</OfficersCloseRelationshipInd>
        <SupportedOrgVoiceInvestmentInd>false</SupportedOrgVoiceInvestmentInd>
      </Form990SchAType3SprtOrgAllGrp>
      <AdjustedNetIncomeGrp>
        <NetSTCapitalGainAdjNetIncmGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </NetSTCapitalGainAdjNetIncmGrp>
        <RecoveriesPYDistributionsGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </RecoveriesPYDistributionsGrp>
        <OtherGrossIncomeGrp>
          <PriorYearAmt>53785</PriorYearAmt>
          <CurrentYearAmt>47150</CurrentYearAmt>
        </OtherGrossIncomeGrp>
        <AdjustedGrossIncomeGrp>
          <PriorYearAmt>53785</PriorYearAmt>
          <CurrentYearAmt>47150</CurrentYearAmt>
        </AdjustedGrossIncomeGrp>
        <DepreciationDepletionGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </DepreciationDepletionGrp>
        <ProductionIncomeGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </ProductionIncomeGrp>
        <OtherExpensesGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </OtherExpensesGrp>
        <TotalAdjustedNetIncomeGrp>
          <PriorYearAmt>53785</PriorYearAmt>
          <CurrentYearAmt>47150</CurrentYearAmt>
        </TotalAdjustedNetIncomeGrp>
      </AdjustedNetIncomeGrp>
      <MinimumAssetAmountGrp>
        <AverageMonthlyFMVOfSecGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </AverageMonthlyFMVOfSecGrp>
        <AverageMonthlyCashBalancesGrp>
          <PriorYearAmt>73931</PriorYearAmt>
          <CurrentYearAmt>85210</CurrentYearAmt>
        </AverageMonthlyCashBalancesGrp>
        <FMVOtherNonExemptUseAssetGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </FMVOtherNonExemptUseAssetGrp>
        <TotalFMVOfNonExemptUseAssetGrp>
          <PriorYearAmt>73931</PriorYearAmt>
          <CurrentYearAmt>85210</CurrentYearAmt>
        </TotalFMVOfNonExemptUseAssetGrp>
        <DiscountClaimedAmt>0</DiscountClaimedAmt>
        <AcquisitionIndebtednessGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </AcquisitionIndebtednessGrp>
        <AdjustedFMVLessIndebtednessGrp>
          <PriorYearAmt>73931</PriorYearAmt>
          <CurrentYearAmt>85210</CurrentYearAmt>
        </AdjustedFMVLessIndebtednessGrp>
        <CashDeemedCharitableGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </CashDeemedCharitableGrp>
        <NetVlNonExemptUseAssetsGrp>
          <PriorYearAmt>73931</PriorYearAmt>
          <CurrentYearAmt>85210</CurrentYearAmt>
        </NetVlNonExemptUseAssetsGrp>
        <PctOfNetVlNonExemptUseAstGrp>
          <PriorYearAmt>2588</PriorYearAmt>
          <CurrentYearAmt>2982</CurrentYearAmt>
        </PctOfNetVlNonExemptUseAstGrp>
        <RecoveriesPYDistriMinAssetGrp>
          <PriorYearAmt>0</PriorYearAmt>
        </RecoveriesPYDistriMinAssetGrp>
        <TotalMinimumAssetGrp>
          <PriorYearAmt>2588</PriorYearAmt>
          <CurrentYearAmt>2982</CurrentYearAmt>
        </TotalMinimumAssetGrp>
      </MinimumAssetAmountGrp>
      <DistributableAmountGrp>
        <CYAdjNetIncomeDistributableAmt>53785</CYAdjNetIncomeDistributableAmt>
        <CYPct85AdjustedNetIncomeAmt>45717</CYPct85AdjustedNetIncomeAmt>
        <CYTotalMinAstDistributableAmt>2588</CYTotalMinAstDistributableAmt>
        <CYGreaterAdjustedMinimumAmt>45717</CYGreaterAdjustedMinimumAmt>
        <CYIncomeTaxImposedPYAmt>0</CYIncomeTaxImposedPYAmt>
        <CYDistributableAsAdjustedAmt>45717</CYDistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <DistributionsGrp>
        <CYPaidAccomplishExemptPrpsAmt>42009</CYPaidAccomplishExemptPrpsAmt>
        <CYPdInExcessIncomeActivityAmt>0</CYPdInExcessIncomeActivityAmt>
        <CYAdministrativeExpensePaidAmt>3999</CYAdministrativeExpensePaidAmt>
        <ExemptUseAssetsAcquisPaidAmt>0</ExemptUseAssetsAcquisPaidAmt>
        <QualifiedSetAsideAmt>0</QualifiedSetAsideAmt>
        <CYOtherDistributionsAmt>0</CYOtherDistributionsAmt>
        <CYTotalAnnualDistributionsAmt>46008</CYTotalAnnualDistributionsAmt>
        <CYDistriAttentiveSuprtOrgAmt>0</CYDistriAttentiveSuprtOrgAmt>
        <CYDistributableAsAdjustedAmt>45717</CYDistributableAsAdjustedAmt>
        <CYDistributionYrRt>0.00000</CYDistributionYrRt>
      </DistributionsGrp>
      <DistributionAllocationsGrp>
        <CYDistributableAsAdjustedAmt>45717</CYDistributableAsAdjustedAmt>
        <UnderdistributionsAmt>0</UnderdistributionsAmt>
        <ExcessDistributionCyovYr5Amt>0</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>0</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>2989</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>0</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>0</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>2989</TotalExcessDistributionCyovAmt>
        <CyovAppliedUnderdistriPYAmt>0</CyovAppliedUnderdistriPYAmt>
        <CyovAppliedUnderdistrCPYAmt>2989</CyovAppliedUnderdistrCPYAmt>
        <CarryoverPYNotAppliedAmt>0</CarryoverPYNotAppliedAmt>
        <ExcessDistributionCyovAmt>0</ExcessDistributionCyovAmt>
        <CYTotalAnnualDistributionsAmt>46008</CYTotalAnnualDistributionsAmt>
        <CYDistribAppUnderdistriPYAmt>0</CYDistribAppUnderdistriPYAmt>
        <CYDistriAppDistributableAmt>42728</CYDistriAppDistributableAmt>
        <ExcessDistributionAmt>3280</ExcessDistributionAmt>
        <RemainingUnderdistriPYAmt>0</RemainingUnderdistriPYAmt>
        <RemainingUnderdistriCYAmt>0</RemainingUnderdistriCYAmt>
        <ExcessDistriCyovToNextYrAmt>3280</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear5Amt>0</ExcessFromYear5Amt>
        <ExcessFromYear4Amt>0</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>0</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>0</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>3280</ExcessFromYear1Amt>
      </DistributionAllocationsGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part IV, Section D, Line 2: Organizaiton Maintained A Relationship with Supported Orgs.</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT OF THE PTO MUST ATTEND THE MONTHLY SCHOOL ADMINISTRATION MEETINGS.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.1</FormAndLineReferenceDesc>
        <ExplanationTxt>| Cash Amount Given: $13159</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAM EXPENSES $28850</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>ADMINISTRATIVE EXPENSES $1964</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>