﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-03T13:30:37-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>473262158</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>UPSTATE PROFESSIONAL CPA SERVICES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 432</AddressLine1Txt>
        <CityNm>GREER</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29652</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>822488740</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RIVERSIDE MIDDLE PTSA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RIVE</BusinessNameControlTxt>
      <PhoneNum>8643557900</PhoneNum>
      <USAddress>
        <AddressLine1Txt>615 HAMMETT BRIDGE ROAD</AddressLine1Txt>
        <CityNm>GREER</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>296502507</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CARA FERN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8643557900</PhoneNum>
      <SignatureDt>2025-10-27</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TIMOTHY J MOXIE CPA</PreparerPersonNm>
      <PTIN>P01023793</PTIN>
      <PhoneNum>8648779022</PhoneNum>
      <PreparationDt>2025-10-27</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.GREENVILLE.K12.SC.US/RIVERMS</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>53929</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>92</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>915</MembershipDuesAmt>
      <InvestmentIncomeAmt>29</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">40178</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>12243</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>27935</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>12715</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>7146</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>5569</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>34540</TotalRevenueAmt>
      <OtherExpensesTotalAmt>20234</OtherExpensesTotalAmt>
      <TotalExpensesAmt>20234</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>14306</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>18721</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>33027</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>18721</BOYAmt>
        <EOYAmt>33027</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>18721</BOYAmt>
        <EOYAmt>33027</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>18721</BOYAmt>
        <EOYAmt>33027</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SUPPORT INSTRUCTIONAL PROGRAMS AT RIVERSIDE MIDDLE SCHOOL.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>LEARNING ENVIRONMENT ENHANCEMENTS - PROVIDE EQUIPMENT AND SUPPLIES FOR MEDIA CENTER AS WELL AS TECHNOLOGY ENHANCEMENTS FOR THE SCHOOL</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3169</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TEACHER AND STAFF SUPPORT - ACQUIRED BOOKS, CLASSROOM SUPPLIES, AND MATERIALS TO SUPPORT TEACHERS AND STUDENTS IN THE CLASSROOMS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4442</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>AWARD MINI-GRANTS FOR TEACHERS AND PROFESSIONAL DEVELOPMENT PROGRAMS, ARTIST IN RESIDENCE, AND BEAUTIFICATION.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3712</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GENERAL, ADMINISTRATIVE AND SUPPORT EXPENSES</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>11323</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIGITTE ADLEY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARA FERN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAUREN FLINTE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BARNA GUPTA</PersonNm>
        <TitleTxt>VP OF VOLUNT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</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>RIVERSIDE MIDDLE SCHOOL</PersonNm>
        <USAddress>
          <AddressLine1Txt>615 HAMMETT BRIDGE ROAD</AddressLine1Txt>
          <CityNm>GREER</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>296502507</ZIPCd>
        </USAddress>
        <PhoneNum>8643557900</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>1147</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1649</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>604</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>483</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>92</CurrentTaxYearAmt>
        <TotalAmt>3975</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>34674</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>50083</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>50417</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38120</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>53837</CurrentTaxYearAmt>
        <TotalAmt>227131</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>35821</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>51732</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>51021</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38603</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>53929</CurrentTaxYearAmt>
        <TotalAmt>231106</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>231106</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>34</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>29</CurrentTaxYearAmt>
        <TotalAmt>139</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>34</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>22</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>21</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>29</CurrentTaxYearAmt>
        <TotalAmt>139</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>35855</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>51765</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>51043</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38624</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>53958</CurrentTaxYearAmt>
        <TotalAmt>231245</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99940</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99950</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISER</Event1Nm>
        <GrossReceiptsEvent1Amt>21700</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>21700</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>3621</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>21700</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>21700</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>3621</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>3621</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>18079</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES LEARNING ENVIRONMENT 3,169 TEACHER/STAFF SUPPORT 4,442 MINI-GRANTS &amp; TEACHER DEV 3,712 OFFICE EXPENSES 1,732 COPIER SUPPORT 2,000 STAFF APPRECIATION 4,518 LOCAL/NATL PTA DUES 661 TOTAL 20,234</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>GENERAL, ADMINISTRATIVE AND SUPPORT EXPENSES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>