﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-03-28T12:18:08-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>455317527</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ARLINE &amp; WIGGINS CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1606 REYNOLDS ST</AddressLine1Txt>
        <CityNm>BRUNSWICK</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>315206731</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>582108242</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OGLETHORPE POINT ELEMENTARY SCHOOL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>PTA</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>OGLE</BusinessNameControlTxt>
      <PhoneNum>9126386200</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6200 FREDERICA ROAD</AddressLine1Txt>
        <CityNm>ST SIMONS ISLAND</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>31522</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>WHITNEY CHEESBRO</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOEL K ARLINE CPA</PreparerPersonNm>
      <PTIN>P00639233</PTIN>
      <PhoneNum>9122651020</PhoneNum>
      <PreparationDt>2025-03-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.OPESPTA.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>118582</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>9709</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>1584</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">104194</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>10364</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>93830</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>3095</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>4500</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-1405</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>103718</TotalRevenueAmt>
      <OtherExpensesTotalAmt>31427</OtherExpensesTotalAmt>
      <TotalExpensesAmt>31427</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>72291</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>67058</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>139349</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>67058</BOYAmt>
        <EOYAmt>139349</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>67058</BOYAmt>
        <EOYAmt>139349</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>67058</BOYAmt>
        <EOYAmt>139349</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>ELEMENTARY EDUCATION &amp; ENRICHMENT SUPPORT</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ELEMENTARY SCHOOL EDUCATION AND ENRICHMENT SUPPORT FOR APPROXIMATELY 523 STUDENTS AND 68 STAFF MEMBERS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>31427</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>31427</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BLAIR MCHALE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WHITNEY CHEESBRO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HEATHER BURRELL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAITI CARPENTER</PersonNm>
        <TitleTxt>EXECUTIVE VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MADELYNNE RISI</PersonNm>
        <TitleTxt>VP MEMBERSHI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</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>GA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>WHITNEY CHEESBRO</PersonNm>
        <USAddress>
          <AddressLine1Txt>1606 REYNOLDS ST</AddressLine1Txt>
          <CityNm>BRUNSWICK</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>31520</ZIPCd>
        </USAddress>
        <PhoneNum>5042328581</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>
        <CurrentTaxYearAmt>9709</CurrentTaxYearAmt>
        <TotalAmt>9709</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>108873</CurrentTaxYearAmt>
        <TotalAmt>108873</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearAmt>118582</CurrentTaxYearAmt>
        <TotalAmt>118582</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>118582</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>118582</CurrentTaxYearAmt>
        <TotalAmt>118582</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>FALL FESTIVAL</Event1Nm>
        <GrossReceiptsEvent1Amt>46958</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>46958</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>7469</OtherDirectExpensesEvent1Amt>
        <Event2Nm>FUN RUN</Event2Nm>
        <GrossReceiptsEvent2Amt>21992</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>21992</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>995</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>2</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>30770</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>30770</GrossRevenueOtherEventsAmt>
        <GrossReceiptsTotalAmt>99720</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>99720</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>8464</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>8464</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>91256</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OPERATIONAL EXPENSES 1,556 PROGRAM EXPENSES 9,220 SCHOOL SUPPORT 19,718 STUDENT SUPPORT 933 TOTAL 31,427</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>