<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-01-08T13:57:48-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>760201395</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CLOUD SYZDEK &amp; CO PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7830 W GRAND PKWY S STE 240</AddressLine1Txt>
        <CityNm>RICHMOND</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>774065818</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>760654095</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SAMUEL MILES FROST ELEMENTARY PTO</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SAMU</BusinessNameControlTxt>
      <PhoneNum>8322231500</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3306 SKINNER LANE</AddressLine1Txt>
        <CityNm>RICHMOND</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>77406</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TANA ECHOLS</PersonNm>
      <PersonTitleTxt>TREASURER 22-23</PersonTitleTxt>
      <PhoneNum>8322231500</PhoneNum>
      <SignatureDt>2023-11-27</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>KIMBERLY</PersonFirstNm>
        <PersonLastNm>LEINWEBER</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CURTIS R CLOUD</PreparerPersonNm>
      <PTIN>P00739775</PTIN>
      <PhoneNum>2812404222</PhoneNum>
      <PreparationDt>2024-01-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>169792</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>26974</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>16213</MembershipDuesAmt>
      <InvestmentIncomeAmt>84</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">126521</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>51978</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>74543</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>117814</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>66142</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>750</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>2097</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>37534</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>535</OtherExpensesTotalAmt>
      <TotalExpensesAmt>107058</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>10756</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>97043</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>107799</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>97043</BOYAmt>
        <EOYAmt>107799</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>97043</BOYAmt>
        <EOYAmt>107799</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>97043</BOYAmt>
        <EOYAmt>107799</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PARENT TEACHER ORGANIZATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORT PROVIDED TO SAMUEL MILES FROST ELEMENTARY IN THE FORM OF EQUIPMENT, PROGRAMS, TEACHER ASSISTANCE, STUDENT AWARDS, ACTIVITIES AND ENRICHMENT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>106308</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORT PROVIDED TO SAMUEL MILES FROST ELEMENTARY IN THE FORM OF EQUIPMENT, PROGRAMS, TEACHER ASSISTANCE, STUDENT AWARDS, ACTIVITIES AND ENRICHMENT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>750</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>107058</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALYSSA HARRISON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERICA ROSALES</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TANA ECHOLS</PersonNm>
        <TitleTxt>TREASURER 22</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HEATHER CAMARIO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE CLEVELAND</PersonNm>
        <TitleTxt>VOLUNTEER CO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KRISTIN DICKERSON</PersonNm>
        <TitleTxt>HOSPITALITY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NINA TROTH</PersonNm>
        <TitleTxt>HISTORIAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KRISTINA GARCIA</PersonNm>
        <TitleTxt>MEMBERSHIP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALLYN MARIE TERRY</PersonNm>
        <TitleTxt>COMMUNICATIO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EMILY RUCKA</PersonNm>
        <TitleTxt>SPIRIT WEAR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</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>
      <BooksInCareOfDetail>
        <PersonNm>TANA ECHOLS</PersonNm>
        <USAddress>
          <AddressLine1Txt>3306 SKINNER LANE</AddressLine1Txt>
          <CityNm>RICHMOND</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>77406</ZIPCd>
        </USAddress>
        <PhoneNum>8322231500</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>14494</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>12535</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20783</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>17754</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>26974</CurrentTaxYearAmt>
        <TotalAmt>92540</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>107993</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60363</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>27397</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>91186</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>142818</CurrentTaxYearAmt>
        <TotalAmt>429757</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>122487</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>72898</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48180</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>108940</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>169792</CurrentTaxYearAmt>
        <TotalAmt>522297</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>522297</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>122487</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>72898</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>48180</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>108940</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>169792</CurrentTaxYearAmt>
        <TotalAmt>522297</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>BOOSTER FUN RUN</Event1Nm>
        <GrossReceiptsEvent1Amt>65774</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>65774</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>30997</OtherDirectExpensesEvent1Amt>
        <Event2Nm>SPRING FUNDRAIS</Event2Nm>
        <GrossReceiptsEvent2Amt>40961</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>40961</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>13969</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>2</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>19786</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>19786</GrossRevenueOtherEventsAmt>
        <FoodAndBeverageOtherEventsAmt>543</FoodAndBeverageOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>6469</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>126521</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>126521</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>543</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>51435</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>51978</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>74543</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES INSURANCE 535 TOTAL 535</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPORT PROVIDED TO SAMUEL MILES FROST ELEMENTARY IN THE FORM OF EQUIPMENT, PROGRAMS, TEACHER ASSISTANCE, STUDENT AWARDS, ACTIVITIES AND ENRICHMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
