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    <ReturnTs>2024-11-05T09:08:43-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-07-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-08-01</TaxPeriodBeginDt>
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      <EIN>382559445</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>COSTELLO SCHOOL PARENT TEACHER ORGANIZATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>COST</BusinessNameControlTxt>
      <PhoneNum>2487297230</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1333 Hamman Dr</AddressLine1Txt>
        <CityNm>Troy</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48085</ZIPCd>
      </USAddress>
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    <BusinessOfficerGrp>
      <PersonNm>Christine Tallman</PersonNm>
      <PersonTitleTxt>treasurer</PersonTitleTxt>
      <PhoneNum>2487297230</PhoneNum>
      <SignatureDt>2024-11-05</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <TotalRevenueAmt>44879</TotalRevenueAmt>
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      <ExcessOrDeficitForYearAmt>32889</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>29820</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-43841</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>18868</NetAssetsOrFundBalancesEOYAmt>
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      <PrimaryExemptPurposeTxt>support Costello Elementary School's educational efforts</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>Classroom Experiences: Various field trips, assemblies, and Positive Behavior and Instructional Supports (PBIS) activities were provided for the students. There was an all-school field trip to see the local high school drama production, several field trips for each grade (kindergarten through fifth grade), school-wide assemblies, camp for fifth graders, and activities involving students and families. It benefits the attending students, approximately 400 students in grades kindergarten through fifth grade.</DescriptionProgramSrvcAccomTxt>
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        <ProgramServiceExpensesAmt>25604</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Classroom Instructional Materials: Supported instructional materials for teaching staff. Each classroom teacher selected materials, books, supplies, and supplementary activities to enhance their classroom. Supplementary supplies such as online reading resources, communication tools, and Scholastic News were provided. Additionally, the art, physical education, and music teachers were provided additional instructional materials and supplies for their programs. The special education and resource room teachers were provided with necessary supplies and instructional materials to enhance their support of students. This benefits the attending students, approximately 400 students in grades kindergarten through fifth.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>12046</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Literacy Development: To support the literacy development of the Costello students, books were purchased for each classroom to have a classroom library full of age-appropriate, high interest, properly leveled books. These books were selected by classroom teachers to benefit the full range of readers in their classroom. This benefited all the attending students, approximately 400 in grades kindergarten through fifth grade.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>6191</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>43841</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jennifer Ford</PersonNm>
        <TitleTxt>Costello PTO President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Angela Cheek</PersonNm>
        <TitleTxt>Costello PTO Vice-President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Katie Monhaut</PersonNm>
        <TitleTxt>Costello PTO Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Christine Tallman</PersonNm>
        <TitleTxt>Costello PTO Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
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        <PersonNm>Christine Tallman</PersonNm>
        <USAddress>
          <AddressLine1Txt>4470 Harold</AddressLine1Txt>
          <CityNm>Troy</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48085</ZIPCd>
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        <PhoneNum>2487297230</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
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      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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        <CurrentTaxYearMinus3YearsAmt>7373</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48098</CurrentTaxYearMinus2YearsAmt>
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        <CurrentTaxYearMinus3YearsAmt>7373</CurrentTaxYearMinus3YearsAmt>
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        <CurrentTaxYearMinus1YearAmt>63428</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59202</CurrentTaxYearAmt>
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        <TotalAmt>73</TotalAmt>
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        <CurrentTaxYearMinus3YearsAmt>7393</CurrentTaxYearMinus3YearsAmt>
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        <Event1Nm>Costello Auction</Event1Nm>
        <GrossReceiptsEvent1Amt>14896</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>0</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>14896</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>0</CashPrizesEvent1Amt>
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        <RentFacilityCostsEvent1Amt>0</RentFacilityCostsEvent1Amt>
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        <OtherDirectExpensesEvent1Amt>0</OtherDirectExpensesEvent1Amt>
        <Event2Nm>Costello Fair</Event2Nm>
        <GrossReceiptsEvent2Amt>10521</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>0</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>10521</GrossRevenueEvent2Amt>
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        <FoodAndBeverageEvent2Amt>0</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>7635</EntertainmentEvent2Amt>
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        <GrossReceiptsTotalAmt>25417</GrossReceiptsTotalAmt>
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        <GrossRevenueTotalEventsAmt>25417</GrossRevenueTotalEventsAmt>
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        <NonCashPrizesTotalEventsAmt>2535</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>0</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>0</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>7635</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>0</OthDirectExpnssTotalEventsAmt>
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        <NetIncomeSummaryAmt>15247</NetIncomeSummaryAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^Staff appreciation activities;3156|Athens All Night party and TFEE;225|5th grade celebration activities and t shirts;1949|School beautification and field day;1173|International Night celebration;930|Safety and service squad celebration activities;984|Principal fund for school enhancements;1976|Various supplies fun run fair trunk treat;1597^Total;11990^</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Program service expenses as listed in schedule 0</ExplanationTxt>
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