﻿<?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>2026-07-13T13:33:23-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>562632551</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HORIZON ADVISERS CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>34034 W 8 MILE ROAD SUITE 102</AddressLine1Txt>
        <CityNm>FARMINGTON HILLS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48335</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>455185877</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SPENCER ELEMENTARY SCHOOL PARENT</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>TEACHER ORGANIZATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SPEN</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>10639 SPENCER RD</AddressLine1Txt>
        <CityNm>BRIGHTON</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48114</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHELE LEWIS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2026-05-27</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DENNIS GLASSON CPA</PreparerPersonNm>
      <PTIN>P01366217</PTIN>
      <PhoneNum>2484730030</PhoneNum>
      <PreparationDt>2026-06-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>84225</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>14482</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">65204</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>65204</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>4539</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>6118</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>-1579</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>78107</TotalRevenueAmt>
      <OtherExpensesTotalAmt>65955</OtherExpensesTotalAmt>
      <TotalExpensesAmt>65955</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>12152</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>69554</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>81706</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>69554</BOYAmt>
        <EOYAmt>62711</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>18995</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>69554</BOYAmt>
        <EOYAmt>81706</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>69554</BOYAmt>
        <EOYAmt>81706</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE PARENT TEACHER ORGANIZATION (PTO) FOR SPENCER ELEMENTARY IS A TEAM DEDICATED TO SERVE THE COMMUNITY AND ENHANCE THE EDUCATIONAL OPPORTUNITIES OF OUR CHILDREN. THE PTO'S MISSION IS TO MAXIMIZE EDUCATIONAL OPPORTUNITIES FOR THE CHILDREN BY SUPPORTING THEIR ACADEMIC, SOCIAL, CULTURAL, AND EMOTIONAL DEVELOPMENT THROUGHOUT THE SCHOOL YEAR. WE WILL ACCOMPLISH THIS BY MAXIMIZING THE EFFORTS OF OUR FAMILIES AND VOLUNTEERS IN SUPPORT OF THE SCHOOL PRINCIPAL, THE STAFF, EVERY TEACHER, AND MOST IMPORTANTLY OUR CHILDREN. INHERENT IN THIS MISSION IS THE BELIEF THAT ALL CHILDREN CAN HAVE FUN LEARNING, AND THAT THE ADULTS IN OUR SCHOOL, THE PARENTS OF OUR STUDENTS, AND THE COMMUNITY IN WHICH WE LIVE CAN MAKE A DIFFERENCE IN THE LIVES OF OUR STUDENTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OUR GOAL IS TO CREATE A SENSE OF COMMUNITY WITHIN THE WALLS OF SPENCER ELEMENTARY BY WORKING TOGETHER TO ACCOMPLISH COMMON GOALS. AS A SPENCER PARENT, YOU ARE AUTOMATICALLY A MEMBER OF THE PARENT-TEACHER ORGANIZATION. THE SPENCER PTO IS ACTIVE THROUGHOUT THE ENTIRE SCHOOL YEAR. TOGETHER WITH THE TEACHERS AND STAFF, WE PROVIDE FUN, INTERESTING AND EDUCATIONAL PROGRAMS AND EVENTS. THE PTO SPONSORS EVENTS YEAR ROUND. IN ADDITION TO MONTHLY PTO MEETINGS, WE HOST ONE FAMILY NIGHT PER MONTH, SUPPORT IN-SCHOOL EVENTS, DISTRICT-WIDE EFFORTS, STAFF APPRECIATION, AND MORE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>72073</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>72073</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMBER GAINES</PersonNm>
        <TitleTxt>CO-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COLLEEN GAIEFSKY</PersonNm>
        <TitleTxt>CO-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELE LEWIS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <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>MICHELE LEWIS</PersonNm>
        <USAddress>
          <AddressLine1Txt>10639 SPENCER RD</AddressLine1Txt>
          <CityNm>BRIGHTON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48114</ZIPCd>
        </USAddress>
        <PhoneNum>2482312922</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <PublicSupportTotal170Amt>0</PublicSupportTotal170Amt>
      <GrossReceiptsRltdActivitiesAmt>173279</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
      <PrivateFoundation170Ind>X</PrivateFoundation170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>AUCTION/ CARNIV</Event1Nm>
        <GrossReceiptsEvent1Amt>30453</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>30453</GrossRevenueEvent1Amt>
        <Event2Nm>ROADRUNNER RUN</Event2Nm>
        <GrossReceiptsEvent2Amt>26512</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>26512</GrossRevenueEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>5054</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>5054</GrossRevenueOtherEventsAmt>
        <GrossReceiptsTotalAmt>62019</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>62019</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>62019</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>AUCTION/ CARNIVAL AUCTION ITEMS/ CARNIVAL 6,444 HOLIDAY SHOP HOLIDAY SHOP COSTS 3,714 PINK WEEK PINK WEEK COSTS 3,237 ROADRUNNER RUN ROADRUNNER RUN COSTS 2,415 GENERAL/PASSIVE FUNDRAISING ACTIVITIES 8,336 CLASS TRIPS/ ENRICHMENT 8,735 BOOKS, SUBSCRIPTIONS 12,592 PTO MISC 2,184 STAFF APPRECIATION 1,737 SUPPLIES 1,969 TEACHER ALLOTTMENT 12,525 INSURANCE 535 MISC FUNDRAISING COSTS 155 STUDENT ENHANCEMENT 227 CHARITABLE CONTRIBUTIONS 150 EXPENSES NON-INVESTMENT DEPRECIATION 1,000 TOTAL 65,955</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOOL SIGN 0 19,995 LESS ACCUMULATED DEPRECIATION 0 1,000 TOTAL 0 18,995</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PARENT TEACHER ORGANIZATION (PTO) FOR SPENCER ELEMENTARY IS A TEAM DEDICATED TO SERVE THE COMMUNITY AND ENHANCE THE EDUCATIONAL OPPORTUNITIES OF OUR CHILDREN. THE PTO'S MISSION IS TO MAXIMIZE EDUCATIONAL OPPORTUNITIES FOR THE CHILDREN BY SUPPORTING THEIR ACADEMIC, SOCIAL, CULTURAL, AND EMOTIONAL DEVELOPMENT THROUGHOUT THE SCHOOL YEAR. WE WILL ACCOMPLISH THIS BY MAXIMIZING THE EFFORTS OF OUR FAMILIES AND VOLUNTEERS IN SUPPORT OF THE SCHOOL PRINCIPAL, THE STAFF, EVERY TEACHER, AND MOST IMPORTANTLY OUR CHILDREN. INHERENT IN THIS MISSION IS THE BELIEF THAT ALL CHILDREN CAN HAVE FUN LEARNING, AND THAT THE ADULTS IN OUR SCHOOL, THE PARENTS OF OUR STUDENTS, AND THE COMMUNITY IN WHICH WE LIVE CAN MAKE A DIFFERENCE IN THE LIVES OF OUR STUDENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR GOAL IS TO CREATE A SENSE OF COMMUNITY WITHIN THE WALLS OF SPENCER ELEMENTARY BY WORKING TOGETHER TO ACCOMPLISH COMMON GOALS. AS A SPENCER PARENT, YOU ARE AUTOMATICALLY A MEMBER OF THE PARENT-TEACHER ORGANIZATION. THE SPENCER PTO IS ACTIVE THROUGHOUT THE ENTIRE SCHOOL YEAR. TOGETHER WITH THE TEACHERS AND STAFF, WE PROVIDE FUN, INTERESTING AND EDUCATIONAL PROGRAMS AND EVENTS. THE PTO SPONSORS EVENTS YEAR ROUND. IN ADDITION TO MONTHLY PTO MEETINGS, WE HOST ONE FAMILY NIGHT PER MONTH, SUPPORT IN-SCHOOL EVENTS, DISTRICT-WIDE EFFORTS, STAFF APPRECIATION, AND MORE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS: THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>