﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-09-12T10:59:10-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>464628683</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HUBER TAX PREP PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>305 BARCLAY CIR STE 1002</AddressLine1Txt>
        <CityNm>ROCHESTER HILLS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48307</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>382879595</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PTSA MICHIGAN CONGRESS OF PARENTS TEACHERS AND STUDENTS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PTSA</BusinessNameControlTxt>
      <PhoneNum>5866122691</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3500 DUTTON RD</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48308</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PAULA KREUGER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5866122691</PhoneNum>
      <SignatureDt>2025-09-12</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEPHEN HUBER</PreparerPersonNm>
      <PTIN>P01270736</PTIN>
      <PhoneNum>7342555956</PhoneNum>
      <PreparationDt>2025-09-12</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ-01" referenceDocumentId="IRS990ScheduleO-01">
      <GroupExemptionNum>5017</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.MUSSONPTA.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA-01" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>72771</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>0</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>6680</MembershipDuesAmt>
      <InvestmentIncomeAmt>243</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="65848" referenceDocumentId="IRS990ScheduleG-01" referenceDocumentName="IRS990ScheduleG">65848</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>31586</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>34262</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>41185</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>604</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>850</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>31337</OtherExpensesTotalAmt>
      <TotalExpensesAmt>32791</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8394</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>63960</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>72354</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>64473</BOYAmt>
        <EOYAmt>72904</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>64473</BOYAmt>
        <EOYAmt>72904</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>513</BOYAmt>
        <EOYAmt>550</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>63960</BOYAmt>
        <EOYAmt>72354</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>To make every childs potential a reality by engaging and empowering families and communities to advocate for all children</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Teacher Classroom Supplies - 500 people benefit (students and staff)</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>13526</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Staff Grants - 500 people benefit (students and staff)purchased enrichment learning projects in the form of in-person learning, web-based programming, books</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>6169</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>6169</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Drama Club - purchased costumes, script, stage/backdrop materials,paint, etc to support the performance of the Drama Club. 50 students in the clubperformances given to the entire school (and to the general public via tix sales)</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>5448</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>REVENUE FROM A DOZEN OTHER FUNDRAISING EVENTS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>39235</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>64378</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAULA KREUGER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>PAULA KREUGER</PersonNm>
        <USAddress>
          <AddressLine1Txt>3247 PARKWOOD DR</AddressLine1Txt>
          <CityNm>ROCHESTER HILLS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48306</ZIPCd>
        </USAddress>
        <PhoneNum>5866122691</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-01" softwareId="24020153">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>6092</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7110</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6680</CurrentTaxYearAmt>
        <TotalAmt>19882</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>60053</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>71220</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>65848</CurrentTaxYearAmt>
        <TotalAmt>197121</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>66145</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>78330</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>72528</CurrentTaxYearAmt>
        <TotalAmt>217003</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>217003</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>149</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>196</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>243</CurrentTaxYearAmt>
        <TotalAmt>588</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>149</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>196</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>243</CurrentTaxYearAmt>
        <TotalAmt>588</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <TotalAmt>217591</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99730</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00270</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG-01">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUN RUN</Event1Nm>
        <GrossReceiptsEvent1Amt>24572</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>0</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>24572</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>0</CashPrizesEvent1Amt>
        <NonCashPrizesEvent1Amt>2377</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>1004</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>72</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>563</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>858</OtherDirectExpensesEvent1Amt>
        <Event2Nm>DRAMA CLUB</Event2Nm>
        <GrossReceiptsEvent2Amt>11022</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>0</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>11022</GrossRevenueEvent2Amt>
        <CashPrizesEvent2Amt>0</CashPrizesEvent2Amt>
        <NonCashPrizesEvent2Amt>905</NonCashPrizesEvent2Amt>
        <RentFacilityCostsEvent2Amt>0</RentFacilityCostsEvent2Amt>
        <FoodAndBeverageEvent2Amt>81</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>2786</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>1674</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>17</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>30254</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>0</CharitableContriOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>30254</GrossRevenueOtherEventsAmt>
        <CashPrizesOtherEventsAmt>0</CashPrizesOtherEventsAmt>
        <NonCashPrizesOtherEventsAmt>0</NonCashPrizesOtherEventsAmt>
        <RentFcltyCostsOtherEventsAmt>0</RentFcltyCostsOtherEventsAmt>
        <FoodAndBeverageOtherEventsAmt>0</FoodAndBeverageOtherEventsAmt>
        <EntertainmentOtherEventsAmt>1150</EntertainmentOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>20116</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>65848</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>0</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>65848</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>0</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>3282</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>1004</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>153</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>4499</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>22648</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>31586</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>34262</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="24020153">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt III, Line 31</FormAndLineReferenceDesc>
        <ExplanationTxt>REVENUE FROM A DOZEN OTHER FUNDRAISING EVENTS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY/CLASSROOM SUPPORT 22831.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE 305.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES 2140.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>GIFTS 142.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EVENTS 3242.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>LANDSCAPING 147.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ENRICHMENT 998.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>REFLECTIONS 405.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>HOSPITALITY 1055.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>FIELD DAY 72.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>