﻿<?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>2024-10-31T09:44:21-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>461609746</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DAVID SONTAG CPA'S PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>87 MERRIAM AVE</AddressLine1Txt>
        <CityNm>LEOMINSTER</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01453</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>043412755</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NORTHWEST PARENT TEACHER</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ORGANIZATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>NORT</BusinessNameControlTxt>
      <PhoneNum>9785347756</PhoneNum>
      <USAddress>
        <AddressLine1Txt>45 STEARNS AVENUE</AddressLine1Txt>
        <CityNm>LEOMINSTER</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>01453</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRITTANY SANTOS</PersonNm>
      <PersonTitleTxt>CO-PRESIDENT</PersonTitleTxt>
      <PhoneNum>9785347756</PhoneNum>
      <SignatureDt>2024-10-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID SONTAG CPA</PreparerPersonNm>
      <PTIN>P01256891</PTIN>
      <PhoneNum>9785378322</PhoneNum>
      <PreparationDt>2024-10-31</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>PTO.NES.LEOMINSTER.SCHOOLFUSION.US</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>52737</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">52737</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>35400</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>17337</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>17337</TotalRevenueAmt>
      <OtherExpensesTotalAmt>21938</OtherExpensesTotalAmt>
      <TotalExpensesAmt>21938</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-4601</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>74902</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>70301</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>74902</BOYAmt>
        <EOYAmt>70301</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>74902</BOYAmt>
        <EOYAmt>70301</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>74902</BOYAmt>
        <EOYAmt>70301</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE EDUCATIONAL SERVICES AND PROGRAMS FOR STUDENTS OF NORTHWEST SCHOOL OF LEOMINSTER, MA. THIS INCLUDES FIELD TRIPS AND EDUCATION ENRICHMENT PROGRAMS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE EDUCATIONAL SERVICES AND PROGRAMS FOR STUDENTS OF NORTHWEST SCHOOL OF LEOMINSTER, MA. THIS INCLUDES FIELD TRIPS AND EDUCATION ENRICHMENT PROGRAMS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>21938</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>21938</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDSEY GESUALDI</PersonNm>
        <TitleTxt>CO-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRITTANY SANTOS</PersonNm>
        <TitleTxt>CO-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASHLEY FENNER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN CRONIN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MEREDITH SWEET</PersonNm>
        <TitleTxt>ASST. TREASU</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MOLLY BURBANK</PersonNm>
        <TitleTxt>CORRESPOND.S</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLY CALLAHAN</PersonNm>
        <TitleTxt>RECORDING SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHANNON EICHORN</PersonNm>
        <TitleTxt>FUNDRAISING</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>
      <StatesWhereCopyOfReturnIsFldCd>MA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>NORTHWEST PTO</PersonNm>
        <USAddress>
          <AddressLine1Txt>45 STEARNS AVENUE</AddressLine1Txt>
          <CityNm>LEOMINSTER</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01453</ZIPCd>
        </USAddress>
        <PhoneNum>9785347756</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>
        <CurrentTaxYearMinus2YearsAmt>1190</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1685</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>2875</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>44108</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5746</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>77537</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71656</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>52737</CurrentTaxYearAmt>
        <TotalAmt>251784</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>44108</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5746</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>78727</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73341</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>52737</CurrentTaxYearAmt>
        <TotalAmt>254659</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>254659</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>44108</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5746</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>78727</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73341</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>52737</CurrentTaxYearAmt>
        <TotalAmt>254659</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>JINGLE BELL FAI</Event1Nm>
        <GrossReceiptsEvent1Amt>13308</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>13308</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>11882</OtherDirectExpensesEvent1Amt>
        <Event2Nm>BOOK FAIR</Event2Nm>
        <GrossReceiptsEvent2Amt>7336</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>7336</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>5846</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>20644</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>20644</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>17728</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>17728</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>2916</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES CULTURAL EVENTS 5,400 FIELD TRIPS 4,578 STAFF APPRECIATION 2,869 TEACHER DEVELOPMENT 2,662 5TH GRADE CELEBRATION 1,427 PTO MEETING EXPENSES 1,236 FIELD DAY 1,195 1ST GRADE WELCOME GIFTS 1,055 MISCELLANEOUS EXPENSE 566 STAFF LUNCHEON 300 COMMUNITY OUTREACH 294 NURSE SUPPLIES 286 BOOK FAIR DECORATIONS 70 TOTAL 21,938</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE EDUCATIONAL SERVICES AND PROGRAMS FOR STUDENTS OF NORTHWEST SCHOOL OF LEOMINSTER, MA. THIS INCLUDES FIELD TRIPS AND EDUCATION ENRICHMENT PROGRAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>