﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.2" xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-17T20:30:45-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>810773972</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PERKINS TAX &amp; ACCOUNTING SOLUTIONS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2500 WILCREST DR SUITE 300</AddressLine1Txt>
        <CityNm>HOUSTON</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77042</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>760173642</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PALMER ELEMENTARY PARENT TEACHER ORGANIZATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PALM</BusinessNameControlTxt>
      <PhoneNum>7134708866</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6140 HIGHWAY 6 PO BOX 120</AddressLine1Txt>
        <CityNm>MISSOURI CITY</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77459</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOHNNY HIDALGO</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7134708866</PhoneNum>
      <SignatureDt>2025-10-15</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ASHLEY N PERKINS</PreparerPersonNm>
      <PTIN>P01781971</PTIN>
      <PhoneNum>9853519353</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="BinaryAttachment001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>https://www.palmerpto.org/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>88575</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2648</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>1715</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">59696</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>28335</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>31361</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>24516</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>7543</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>16973</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>52697</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1200</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>40580</OtherExpensesTotalAmt>
      <TotalExpensesAmt>41780</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>10917</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>140773</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>151690</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>140773</BOYAmt>
        <EOYAmt>121885</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>140773</BOYAmt>
        <EOYAmt>121885</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>140773</BOYAmt>
        <EOYAmt>121885</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MISSION OF THE PALMER ELEMENTARY SCHOOL PARENT ORGANIZATION IS TO WORK COLLABORATIVELY WITH THE PARENTS, TEACHERS, AND ADMINISTRATORS TO ENHANCE THE EDUCATIONAL PROCESS AT PALMER ELEMENTARY. OUR NETWORK OF VOLUNTEERS IMPLEMENTS PROGRAMS AND PROJECTS THAT HELP IN PROVIDING OUR STUDENTS A WHOLE LEARNING EXPERIENCE SOCIALLY, ACADEMICALLY, AND PHYSICALLY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BOOSTERTHON IS A SCHOOL FITENSS FUNDRAISER THAT INVOLVES STUDENT PARTICIPATION IN PHYSICAL ACTIVITIES SUCH AS RUNNING OR EXERCISE CHALLENGES TO RAISE FUNDS FOR SCHOOL RELATED INITIATIVES FOSTERING A HEALTHY AND ACTIVE APPROACH TO FITNESS FUNDRAISING WITHIN THE EDUCATIONAL COMMUNITY. ACTIVITIES BENEFIT STUDENTS FROM K TO 5TH GRADE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>28335</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>28335</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN HIDALGO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMBER DOOLEY</PersonNm>
        <TitleTxt>PROGRAMS [:AMP:] COMMUNICATIONS CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RACHEL SAMUELSON</PersonNm>
        <TitleTxt>SCHOOL STORE CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN AMSTADT</PersonNm>
        <TitleTxt>BOX TOP CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STANLEY JOHN</PersonNm>
        <TitleTxt>PTO MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GLYNNIS BOYD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DZIFA DVOSE</PersonNm>
        <TitleTxt>VICE PRESIDENT - WAYS [:AMP:] MEANS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MAURISA LENZ</PersonNm>
        <TitleTxt>VICE PRESIDENT - VIPS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLENE MADSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JOHN HIDALGO JR</PersonNm>
        <USAddress>
          <AddressLine1Txt>3627 DRY CREEK</AddressLine1Txt>
          <CityNm>MISSOURI CITY</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>77459</ZIPCd>
        </USAddress>
        <PhoneNum>7134708866</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <Form720FiledInd>0</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>0</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>0</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>1899</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5214</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7201</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5159</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4363</CurrentTaxYearAmt>
        <TotalAmt>23836</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>52676</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>76218</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>73956</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79900</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>84212</CurrentTaxYearAmt>
        <TotalAmt>366962</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>54575</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>81432</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>81157</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>85059</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>88575</CurrentTaxYearAmt>
        <TotalAmt>390798</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>390798</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>54575</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>81432</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>81157</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>85059</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>88575</CurrentTaxYearAmt>
        <TotalAmt>390798</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <DistributableAmountGrp>
        <CYAdjNetIncomeDistributableAmt>0</CYAdjNetIncomeDistributableAmt>
        <CYPct85AdjustedNetIncomeAmt>0</CYPct85AdjustedNetIncomeAmt>
        <CYTotalMinAstDistributableAmt>0</CYTotalMinAstDistributableAmt>
        <CYGreaterAdjustedMinimumAmt>0</CYGreaterAdjustedMinimumAmt>
        <CYIncomeTaxImposedPYAmt>0</CYIncomeTaxImposedPYAmt>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
      </DistributableAmountGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG">
      <FundraisingEventInformationGrp>
        <Event1Nm>BOOSTERTHON</Event1Nm>
        <GrossReceiptsEvent1Amt>59696</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>59696</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>28335</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>59696</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>59696</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>28335</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>28335</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>31361</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES 5TH GRADE CELEBRATION AMOUNT 1497 2) OTHER EXPENSES ART DEPARTMENT AMOUNT 379 3) OTHER EXPENSES BANK CHARGES AND FEES AMOUNT 48 4) OTHER EXPENSES CAMPUS IMPROVEMENTS AMOUNT 700 5) OTHER EXPENSES CLINIC AMOUNT 245 6) OTHER EXPENSES COUNSELOR DEPARTMENT AMOUNT 250 7) OTHER EXPENSES EPI EXPENSES AMOUNT 845 8) OTHER EXPENSES FALL EVENT AMOUNT 293 9) OTHER EXPENSES FIELD TRIPS AMOUNT 8117 10) OTHER EXPENSES GR LIBRARY AMOUNT 500 11) OTHER EXPENSES GRADE LEVEL PROJECTS AMOUNT 2164 12) OTHER EXPENSES IT EXPENSES AMOUNT 103 13) OTHER EXPENSES KINDERGARTEN COOKING AMOUNT 181 14) OTHER EXPENSES LIABILITY INSURANCE AMOUNT 556 15) OTHER EXPENSES LIBRARY AMOUNT 500 16) OTHER EXPENSES MUSIC DEPARTMENT AMOUNT 500 17) OTHER EXPENSES OPERATIONAL EXPENSES AMOUNT 399 18) OTHER EXPENSES PALMER GUARDIANS AMOUNT 268 19) OTHER EXPENSES PHYS EDFIELD DAY AMOUNT 215 20) OTHER EXPENSES PLAYGROUND EQUIPMENT AMOUNT 9636 21) OTHER EXPENSES STEM ACTIVITIES AMOUNT 3942 22) OTHER EXPENSES PRINCIPALS FUND AMOUNT 488 23) OTHER EXPENSES PROGRAMSASSEMBLIES AMOUNT 600 24) OTHER EXPENSES STEAM AMOUNT 2160 25) OTHER EXPENSES PTO MAILBOX AMOUNT 156 26) OTHER EXPENSES SALES TAX AMOUNT 1497 27) OTHER EXPENSES SCHOOL CLUBS AMOUNT 323 28) OTHER EXPENSES SPECIAL PROJECTS AMOUNT 1382 29) OTHER EXPENSES STAFF SHIRTS AMOUNT 550 30) OTHER EXPENSES TEACHER HOSPITALITY AMOUNT 1998 31) OTHER EXPENSES VIPS AMOUNT 88</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>