﻿<?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>2024-11-12T10:06:32-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>800417019</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LORI CHRIST CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>47751 BRAWNER PLACE</AddressLine1Txt>
        <CityNm>POTOMAC FALLS</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>20165</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>541918752</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LOWES ISLAND ELEMENTARY SCHOOL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>PARENT TEACHER ORGANIZATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>LOWE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>20755 WHITEWATER DRIVE</AddressLine1Txt>
        <CityNm>STERLING</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>20165</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TONYA WILLIAMS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2024-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LORI CHRIST</PreparerPersonNm>
      <PTIN>P00441444</PTIN>
      <PhoneNum>7033045173</PhoneNum>
      <PreparationDt>2024-11-12</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </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>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>76521</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2078</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>2641</MembershipDuesAmt>
      <GamingGrossIncomeAmt referenceDocumentId="RetDoc2">7440</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">60048</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>31178</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>36310</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>4314</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>2684</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>1630</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>42659</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>12026</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>525</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>68</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>10596</OtherExpensesTotalAmt>
      <TotalExpensesAmt>23215</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>19444</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>50697</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>1889</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>72030</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>50697</BOYAmt>
        <EOYAmt>72030</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>50697</BOYAmt>
        <EOYAmt>72030</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>50697</BOYAmt>
        <EOYAmt>72030</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SUPPORT THE STUDENTS AND STAFF OF LOWES ISLAND ELEMENTARY SCHOOL</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CULTURAL ARTS PROGRAMS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2593</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>STUDENT PROGRAMS - SUPPORT OF STUDENT ACTIVITIES, YEAR END PROGRAMS &amp; OTHER MISC. STUDENT PROGRAMS. (DARE, 5TH GRADE RECEPTION, MUSIC, ODYSSEY OF THE MIND, CLUSTER EVENTS)</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2656</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO SUPPORT THE STUDENTS AND STAFF OF LOWES ISLAND ELEMENTARY SCHOOL</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>16875</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO SUPPORT THE STUDENTS AND STAFF OF LOWES ISLAND ELEMENTARY SCHOOL</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>22124</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSICA HOWARD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TONYA WILLIAMS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHANIE CIFUENTES</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHAY HERRING</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</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>TONYA WILLIAMS</PersonNm>
        <USAddress>
          <AddressLine1Txt>20755 WHITEWATER DRIVE</AddressLine1Txt>
          <CityNm>STERLING</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>20165</ZIPCd>
        </USAddress>
        <PhoneNum>5714344450</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>5591</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>970</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1484</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3094</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2078</CurrentTaxYearAmt>
        <TotalAmt>13217</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>50926</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>12147</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48909</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>65961</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>74443</CurrentTaxYearAmt>
        <TotalAmt>252386</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>56517</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13117</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>50393</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>69055</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>76521</CurrentTaxYearAmt>
        <TotalAmt>265603</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>265603</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>56517</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>13117</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>50393</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>69055</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>76521</CurrentTaxYearAmt>
        <TotalAmt>265603</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>FALL-AFTER SCHO</Event1Nm>
        <GrossReceiptsEvent1Amt>15795</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>15795</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4800</OtherDirectExpensesEvent1Amt>
        <Event2Nm>SPRING AFTER SC</Event2Nm>
        <GrossReceiptsEvent2Amt>11421</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>11421</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>3767</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>3</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>25153</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>25153</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>13951</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>52369</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>52369</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>22518</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>22518</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>29851</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 498 AGENDAS 622 BANK FEES 13 CREDIT CARD FEES 1,706 DEI 580 FIELD DAY 1,900 FIELD TRIPS 496 MISC 100 ODYSSEY OF THE MIND 84 PROFESSIONAL FEES 30 PROJECT BASED LEARNING 50 PTO SUPPLIES 3,030 WALKING WEDNESDAYS 90 COMMUNITY ACTIVITIES 748 DARE PROGRAM 649 TOTAL 10,596</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCREASES 1,889</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>TO SUPPORT THE STUDENTS AND STAFF OF LOWES ISLAND ELEMENTARY SCHOOL</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>