﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.1" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-04-24T13:54:43-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>462126810</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JOHNSONS TAX SERVICE LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>850 HOPEWELL ROAD</AddressLine1Txt>
        <CityNm>RISING SUN</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21911</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>455506925</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RISING SUN MIDDLE SCHOOL PTSO INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RISI</BusinessNameControlTxt>
      <PhoneNum>4437993425</PhoneNum>
      <USAddress>
        <AddressLine1Txt>289 PEARL STREET</AddressLine1Txt>
        <CityNm>RISING SUN</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21911</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JENNIFER E BORRO</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4437993425</PhoneNum>
      <SignatureDt>2025-04-24</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DALE M JOHNSON</PreparerPersonNm>
      <PTIN>P00092016</PTIN>
      <PhoneNum>4106587100</PhoneNum>
      <PreparationDt>2025-04-24</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ referenceDocumentId="DOCIDSCHEDO " documentId="DOCID990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <Organization501c3Ind referenceDocumentId="DOCIDSCHEDA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>7014</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>7014</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>7014</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>200</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>8639</OtherExpensesTotalAmt>
      <TotalExpensesAmt>8839</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1825</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>6612</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>4787</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>6612</BOYAmt>
        <EOYAmt>4787</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>6612</BOYAmt>
        <EOYAmt>4787</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>6612</BOYAmt>
        <EOYAmt>4787</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>RAISE FUNDS FOR RISING SUN MIDDLE SCHOOL</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>School Dances</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3573</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>3573</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GINA SINGER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER BORRO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</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>MD</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JENNIFER BORRO</PersonNm>
        <USAddress>
          <AddressLine1Txt>289 PEARL STREET</AddressLine1Txt>
          <CityNm>RISING SUN</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21911</ZIPCd>
        </USAddress>
        <PhoneNum>4106585535</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>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="DOCIDSCHEDA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus1YearAmt>183</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>183</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus1YearAmt>183</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>183</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>183</PublicSupportTotal170Amt>
      <TotalSupportAmt>183</TotalSupportAmt>
      <PublicSupportCY170Pct>1</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <PublicSupportCY509Pct>0</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0</InvestmentIncomePYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="DOCIDSCHEDG">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <LicensedStatesCd>MD</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>SCHOOL DANCES</Event1Nm>
        <GrossReceiptsEvent1Amt>7014</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>7014</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>3073</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>500</EntertainmentEvent1Amt>
        <GrossReceiptsTotalAmt>7014</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>7014</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>3073</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>500</EntertainmentTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>3573</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>3441</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="DOCIDSCHEDO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: CONCESSION FOR DANCES Amount: 3073</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: BANK FEES Amount: 30</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: TEACHER APPRECIATION EXPENSES Amount: 1600</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: INSURANCE Amount: 255</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: 8TH GRADE SOCIAL Amount: 400</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: 8TH GRADE TEE SHIRTS Amount: 2681</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: DJ FOR DANCES Amount: 500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: TIGER TROT Amount: 100</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>