﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-08T10:25:40-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161658792</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ROBERT PALMER AND ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1201 CAROLINA PLACE STE 103</AddressLine1Txt>
        <CityNm>FORT MILL</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>297086502</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>571127160</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FORT MILL ELEMENTARY SCHOOL PTO</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FORT</BusinessNameControlTxt>
      <PhoneNum>8035486006</PhoneNum>
      <USAddress>
        <AddressLine1Txt>192 SPRINGFIELD PKWY</AddressLine1Txt>
        <CityNm>FORT MILL</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29715</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>OLGA DECKER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8035486006</PhoneNum>
      <SignatureDt>2024-10-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT F PALMER III</PreparerPersonNm>
      <PTIN>P00652076</PTIN>
      <PhoneNum>8035477066</PhoneNum>
      <PreparationDt>2024-10-25</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTPS://FMESPTO.MEMBERSHIPTOOLKIT.COM/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>116737</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>6363</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>25537</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>5</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">84832</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>10532</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>74300</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>106205</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>36998</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>67573</OtherExpensesTotalAmt>
      <TotalExpensesAmt>104571</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1634</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>35519</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>37153</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>35519</BOYAmt>
        <EOYAmt>37153</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>35519</BOYAmt>
        <EOYAmt>37153</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>35519</BOYAmt>
        <EOYAmt>37153</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE SUPPORT OF FORT MILL ELEMENTARY SCHOOL PROGRAMS AND TEACHING CURRICULUMS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORT OF MISCELLANEOUS FORT MILL ELEMENTARY SCHOOL PROGRAMS AND TEACHING STAFF INITIATIVES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>66549</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORT OF MISCELLANEOUS FORT MILL ELEMENTARY SCHOOL PROGRAMS AND TEACHING STAFF INITIATIVES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>66549</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>OLGA DECKER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLY TREBLE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM PALMER</PersonNm>
        <TitleTxt>SECRETARY</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>
      <StatesWhereCopyOfReturnIsFldCd>SC</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>KELLY TREBLE</PersonNm>
        <USAddress>
          <AddressLine1Txt>996 WESSINGTON MANOR LN</AddressLine1Txt>
          <CityNm>FORT MILL</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29715</ZIPCd>
        </USAddress>
        <PhoneNum>8035486006</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>6003</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4929</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4542</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4643</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6363</CurrentTaxYearAmt>
        <TotalAmt>26480</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>131576</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>77117</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>105375</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>109498</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>110369</CurrentTaxYearAmt>
        <TotalAmt>533935</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>137579</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>82046</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>109917</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>114141</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>116732</CurrentTaxYearAmt>
        <TotalAmt>560415</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>560415</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5</CurrentTaxYearAmt>
        <TotalAmt>12</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>1</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5</CurrentTaxYearAmt>
        <TotalAmt>12</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>137579</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>82046</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>109918</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>114147</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>116737</CurrentTaxYearAmt>
        <TotalAmt>560427</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>BOOSTERTHON FUN</Event1Nm>
        <GrossReceiptsEvent1Amt>84832</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>84832</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>10532</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>84832</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>84832</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>10532</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>10532</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>74300</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES EXPENSE 11 POSTAGE &amp; DELIVERY 10 ACCOUNTING SOFTWARE 353 SOFTWARE USAGE FEES 867 INSURANCE EXPENSE 490 5TH GRADE GRADUATION 675 FIELD DAY 2,788 KINDERGARTEN REGISTRATION 110 SCHOOL EVENT EXPENSE 947 SCHOOL PROGRAM GRANTS 28 SCHOOL SPIRIT EXPENSE 699 TEACHER SUPPLIES EXPENSE 5,305 TEACHER/STAFF APPRECIATIO 16,766 SCHOOL BEAUTIFICATION EXP 897 MEDIA CENTER EXPENSE 5,568 CLASSROOM LIBRARIES EXPEN 1,200 SCHOOL ACTIVITIES EXPENSE 3,994 SCHOOL EVENT EXPENSE 17,550 SPECIAL PROJECT FUND 9,315 TOTAL 67,573</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE SUPPORT OF FORT MILL ELEMENTARY SCHOOL PROGRAMS AND TEACHING CURRICULUMS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPORT OF MISCELLANEOUS FORT MILL ELEMENTARY SCHOOL PROGRAMS AND TEACHING STAFF INITIATIVES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>