﻿<?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>2024-11-19T08:36:58-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>200758852</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ELLIOTT &amp; PAINTER LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>390 E HENRY ST STE 203</AddressLine1Txt>
        <CityNm>SPARTANBURG</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29302</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>570758303</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PINE STREET PTO</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PINE</BusinessNameControlTxt>
      <PhoneNum>8644159272</PhoneNum>
      <USAddress>
        <AddressLine1Txt>500 S PINE STREET</AddressLine1Txt>
        <CityNm>SPARTANBURG</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29302</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CAREN LIVINGSTON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8649218809</PhoneNum>
      <SignatureDt>2024-11-15</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARCUS Q ELLIOTT SR CPA</PreparerPersonNm>
      <PTIN>P00104236</PTIN>
      <PhoneNum>8645831476</PhoneNum>
      <PreparationDt>2024-11-13</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>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>115412</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>6035</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>1451</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>651</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">107275</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>35075</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>72200</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>80337</TotalRevenueAmt>
      <OtherExpensesTotalAmt>73932</OtherExpensesTotalAmt>
      <TotalExpensesAmt>73932</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>6405</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>206954</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>213359</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>181047</BOYAmt>
        <EOYAmt>187685</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>25907</BOYAmt>
        <EOYAmt>25674</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>206954</BOYAmt>
        <EOYAmt>213359</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>206954</BOYAmt>
        <EOYAmt>213359</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE PINE STREET PTO IS A NONPROFIT, VOLUNTEER PARENT/TEACHER ORGANIZATION WHOSE MEMBERSHIP INCLUDES CUSTODIAL PARENTS, LEGAL GUARDIANS AND STAFF AT PINE STREET ELEMENTARY SCHOOL. THE PTO'S MISSION IS TO PROMOTE TRANSPARENT AND POSITIVE COMMUNICATION AND UNDERSTANDING BETWEEN PARENTS AND STAFF OF PINE STREET SCHOOL. OUR EFFORTS SERVE TO ENGAGE, ENRICH AND MAXIMIZE THE EDUCATION OF EVERY CHILD WHILE AIDING THEM IN ACHIEVING THEIR HIGHEST POTENTIAL. THE PTO PROVIDES FINANCIAL ASSISTANCE TO TEACHERS IN THEIR CLASSROOM SETTINGS, HOLDS FUNDRAISERS FOR SUPPLEMENTAL EDUCATIONAL MATERIALS AND EXPERIENCES, AND SUPPORTS SCHOOL AND FAMILY SOCIAL INTERACTION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO SUPPORT ACADEMIC PROGRAMS, SCHOOL-RELATED OUTREACH PROGRAMS, AND DEVELOPMENTAL SERVICES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>70620</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>70620</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSICE VIRGADAMO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNI SMITH</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TINA PINILLA</PersonNm>
        <TitleTxt>SECRETRARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROLINE MCDERMOTT</PersonNm>
        <TitleTxt>TREASURER EL</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAREN LIVINGSTON</PersonNm>
        <TitleTxt>TREASURER</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>CAROLINE MCDERMOTT</PersonNm>
        <USAddress>
          <AddressLine1Txt>500 S PINE STREET</AddressLine1Txt>
          <CityNm>SPARTANBURG</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29302</ZIPCd>
        </USAddress>
        <PhoneNum>8644159272</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>15170</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4805</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5209</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7797</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6035</CurrentTaxYearAmt>
        <TotalAmt>39016</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>15170</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>4805</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5209</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7797</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6035</CurrentTaxYearAmt>
        <TotalAmt>39016</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>39016</PublicSupportTotal170Amt>
      <TotalSupportAmt>39016</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>565164</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>READ-A-THON</Event1Nm>
        <GrossReceiptsEvent1Amt>48996</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>48996</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>1575</OtherDirectExpensesEvent1Amt>
        <Event2Nm>5K FUNDRAISER</Event2Nm>
        <GrossReceiptsEvent2Amt>18600</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>18600</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>5524</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>2</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>32371</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>32371</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>24400</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>99967</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>99967</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>31499</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>31499</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>68468</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADOPT A ROOM 9,010 ART 1,199 ARTIST IN RESIDENCE WEEK 2,291 BOOK VENDING MACHINE 801 CLUB AND SPECIAL EVENTS 1,061 GENERAL OPERATING EXPENSE 6,624 GIFTING AND UPLIFTING 1,180 GRADE / CLASS ALLOCATIONS 7,782 GUIDANCE COUNSELOR BUDGET 142 HEALTH ROOM 200 LIBRARY 4,000 MISCELLANEOUS 1,466 PHYSICAL EDUCATION 2,681 PTO SPECIAL PROJECTS 23,383 TEACHER APPRECIATION EVEN 10,524 YEARLY CALENDAR 1,588 TOTAL 73,932</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER 25,666 25,433 PREPAID EXPENSES 241 241 OTHER ASSETS 0 0 TOTAL 25,907 25,674</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PINE STREET PTO IS A NONPROFIT, VOLUNTEER PARENT/TEACHER ORGANIZATION WHOSE MEMBERSHIP INCLUDES CUSTODIAL PARENTS, LEGAL GUARDIANS AND STAFF AT PINE STREET ELEMENTARY SCHOOL. THE PTO'S MISSION IS TO PROMOTE TRANSPARENT AND POSITIVE COMMUNICATION AND UNDERSTANDING BETWEEN PARENTS AND STAFF OF PINE STREET SCHOOL. OUR EFFORTS SERVE TO ENGAGE, ENRICH AND MAXIMIZE THE EDUCATION OF EVERY CHILD WHILE AIDING THEM IN ACHIEVING THEIR HIGHEST POTENTIAL. THE PTO PROVIDES FINANCIAL ASSISTANCE TO TEACHERS IN THEIR CLASSROOM SETTINGS, HOLDS FUNDRAISERS FOR SUPPLEMENTAL EDUCATIONAL MATERIALS AND EXPERIENCES, AND SUPPORTS SCHOOL AND FAMILY SOCIAL INTERACTION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>