﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-09-17T14:47:03-07:00</ReturnTs>
    <TaxPeriodEndDt>2026-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>364588108</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TREVER SAND LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>40 16TH ST SE STE B</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55904</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>261614614</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>EXCELSIOR PTO INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>EXCE</BusinessNameControlTxt>
      <PhoneNum>9524015650</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 621</AddressLine1Txt>
        <CityNm>EXCELSIOR</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55331</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>YULIYA GAMANYUK</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2026-09-17</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>TREVER L SAND</PreparerPersonNm>
      <PTIN>P00174596</PTIN>
      <PhoneNum>5072894545</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO" softwareId="25022934" softwareVersionNum="2025v4.1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>165001</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5706</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>27</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">159268</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>99419</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>59849</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>65582</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>20000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8687</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>75431</OtherExpensesTotalAmt>
      <TotalExpensesAmt>104118</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-38536</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>109146</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>70610</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>93061</BOYAmt>
        <EOYAmt>58169</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>16085</BOYAmt>
        <EOYAmt>12441</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>109146</BOYAmt>
        <EOYAmt>70610</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>109146</BOYAmt>
        <EOYAmt>70610</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROMOTE / ENRICH EDUCATION NEEDS OF STUDENTS IN THE EXCELSIOR ELEMENTARY SCHOOL THAT IS PART OF INDEPENDENT SCHOOL DISTRICT NO. 276 IN MINNETONKA, MINNESOTA.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ADDITIONAL SCHOOL PROGRAM SUPPORT INCLUDING CLASSROOM SUPPORT GRANTS, 5TH GRADE RECOGNITION, READING INCENTIVES, ETC.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>74014</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EACH YEAR, THE ORGANIZATION PROVIDES A GRANT TO ISD #276 TO BE DISTRIBUTED TO EACH GRADE LEVEL AS WELL AS PROVIDING SUPPORT FOR ENGLISH AS A SECOND LANGUAGE PROGRAMS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>20000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>20000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>94014</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIRSTYN SANSOM</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA SWAGGERT</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILLY HARTONG</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER GRISWOLD STEINGAS</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLY ERICKSON</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>YULIYA GAMANYUK</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MOLLY SACKET</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAMANTHA ANDERSON</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MN</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>YULIYA GAMANYUK</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 621</AddressLine1Txt>
          <CityNm>EXCELSIOR</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55331</ZIPCd>
        </USAddress>
        <PhoneNum>9524015650</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="IRS990ScheduleA" softwareId="25022934" softwareVersionNum="2025v4.1">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>3544</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6636</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12620</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>17722</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5706</CurrentTaxYearAmt>
        <TotalAmt>46228</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>64184</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>96023</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>151305</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>132576</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>159268</CurrentTaxYearAmt>
        <TotalAmt>603356</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>67728</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>102659</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>163925</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>150298</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>164974</CurrentTaxYearAmt>
        <TotalAmt>649584</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>649584</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>56</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>928</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1882</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>547</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27</CurrentTaxYearAmt>
        <TotalAmt>3440</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>56</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>928</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1882</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>547</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27</CurrentTaxYearAmt>
        <TotalAmt>3440</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>67784</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>103587</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>165807</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>150845</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>165001</CurrentTaxYearAmt>
        <TotalAmt>653024</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99470</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99370</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00530</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00630</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="25022934" softwareVersionNum="2025v4.1">
      <FundraisingEventInformationGrp>
        <Event1Nm>PARENTS NIGHT OUT</Event1Nm>
        <GrossReceiptsEvent1Amt>68571</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>68571</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>49722</OtherDirectExpensesEvent1Amt>
        <Event2Nm>BOOSTERTHON-DANCE FIT</Event2Nm>
        <GrossReceiptsEvent2Amt>60915</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>60915</GrossRevenueEvent2Amt>
        <FoodAndBeverageEvent2Amt>15662</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>3150</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>3941</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>2</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>29782</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>29782</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>26944</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>159268</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>159268</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>15662</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>3150</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>80607</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>99419</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>59849</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="25022934" softwareVersionNum="2025v4.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: GOVERNMENT | Donee's Name: ISD #276 | Donee's Address: 441 OAK ST ELCELSIOR MN 55331 | Cash Amount Given: $20000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $977</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>CLASSROOM/EDUCATION COSTS $50685</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>ENRICHMENT ACTIVITIES $12809</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>RECOGNITIONS-STAFF / VOLUNTEER $6297</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM COSTS $2422</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>5TH GRADE RECOGNITION $1801</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>OPERATING EXPENSES $237</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK FEES $203</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1010</FormAndLineReferenceDesc>
        <ExplanationTxt>Inventories - Beginning $16085 Inventories - Ending $12441</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>