﻿<?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>2024-12-13T15:00:54-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>274760605</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KULLMAN CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>888 BESTGATE ROAD SUITE 316</AddressLine1Txt>
        <CityNm>ANNAPOLIS</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21401</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>852116825</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENFIELD ELEMENTARY PARENT TEACHER</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ORGANIZATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENF</BusinessNameControlTxt>
      <PhoneNum>4102226555</PhoneNum>
      <USAddress>
        <AddressLine1Txt>365 LYNWOOD DR</AddressLine1Txt>
        <CityNm>SEVERNA PARK</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21146</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SARA MILLER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4102226555</PhoneNum>
      <SignatureDt>2024-12-11</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEPHEN J KULLMAN CPA</PreparerPersonNm>
      <PTIN>P00308157</PTIN>
      <PhoneNum>4102669885</PhoneNum>
      <PreparationDt>2024-12-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>BENFIELDPTO.MEMBERSHIPTOOLKIT.COM/HOME</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>97234</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>50869</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>26969</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="19031" referenceDocumentId="RetDoc3">19396</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>16585</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>2811</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>80649</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2182</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>64887</OtherExpensesTotalAmt>
      <TotalExpensesAmt>67069</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>13580</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>74288</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>87868</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>74288</BOYAmt>
        <EOYAmt>74559</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>13309</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>74288</BOYAmt>
        <EOYAmt>87868</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>74288</BOYAmt>
        <EOYAmt>87868</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SUPPORT EXCELLENCE IN EDUCATION, STRONG RELATIONSHIPS BETWEEN PARENTS, TEACHERS, AND STUDENTS, AND ACTIVE VOLUNTEERISM, FOSTERING A SENSE OF SCHOOL SPIRIT, EDUCATION ENRICHMENT, LEADERSHIP AND THE JOY OF LEARNING.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOOL EVENTS - PROVIDE RESOURCES FOR SCHOOL EVENTS SUCH AS THE 5TH GRADE CELEBRATION, VARIETY SHOW, AND FAMILY BINGO NIGHT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>27701</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOOL SUPPORT - PROVIDE SUPPORT AND RESOURCES FOR ITEMS SUCH AS READING PROGRAM SOFTWARE, INDOOR AND OUTDOOR BEAUTIFICATION (LANDSCAPING), PUBLISHING AND PRINTING THE YEARBOOK, AND THE 5TH GRADE SCHOLARSHIP.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>22907</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TEACHER APPRECIATION - THE PTO HOSTED ACTIVITIES AND EVENTS THROUGHOUT THE YEAR TO SHOW APPRECIATION FOR TEACHERS AND STAFF.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7009</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>57617</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CASEY GOLLER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JILLIAN BEAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARA O'BRIEN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BLAKELEY FITZPATRICK</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARA MILLER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHARINE SPRINKLE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACQUI PHIPPEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</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>MD</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>SARA MILLER</PersonNm>
        <USAddress>
          <AddressLine1Txt>365 LYNWOOD DR</AddressLine1Txt>
          <CityNm>SEVERNA PARK</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21146</ZIPCd>
        </USAddress>
        <PhoneNum>4102226555</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="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>29421</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>54431</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57454</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>50869</CurrentTaxYearAmt>
        <TotalAmt>192175</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus3YearsAmt>26833</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>42865</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>47710</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>46365</CurrentTaxYearAmt>
        <TotalAmt>163773</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>56254</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>97296</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105164</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>97234</CurrentTaxYearAmt>
        <TotalAmt>355948</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>355948</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>56254</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>97296</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105164</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>97234</CurrentTaxYearAmt>
        <TotalAmt>355948</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>ADULT SOCIAL</Event1Nm>
        <GrossReceiptsEvent1Amt>27731</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>19031</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>8700</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>6988</OtherDirectExpensesEvent1Amt>
        <Event2Nm>HERSHEY PARK TI</Event2Nm>
        <GrossReceiptsEvent2Amt>10696</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>10696</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>9597</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>38427</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>19031</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>19396</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>16585</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>16585</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>2811</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSES 856 INFORMATION TECHNOLOGY 850 INSURANCE EXPENSE 180 OTHER EXPENSES 5,384 SCHOOL EVENTS 27,701 SCHOOL SUPPORT 21,697 TEACHER/STAFF APPRECIATIO 7,009 NON-INVESTMENT DEPRECIATION 1,210 TOTAL 64,887</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>SOUND SYSTEM IMPROVEMENTS 0 14,519 LESS ACCUMULATED DEPRECIATION 0 1,210 TOTAL 0 13,309</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO SUPPORT EXCELLENCE IN EDUCATION, STRONG RELATIONSHIPS BETWEEN PARENTS, TEACHERS, AND STUDENTS, AND ACTIVE VOLUNTEERISM, FOSTERING A SENSE OF SCHOOL SPIRIT, EDUCATION ENRICHMENT, LEADERSHIP AND THE JOY OF LEARNING.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>