﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.5">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-03-26T11:45:32-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>410746749</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CLIFTONLARSONALLEN LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1188 PADRE DRIVE STE 101</AddressLine1Txt>
        <CityNm>SALINAS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93901</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>800257589</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LINCOLN ELEMENTARY SCHOOL PTO</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LINC</BusinessNameControlTxt>
      <PhoneNum>8317535625</PhoneNum>
      <USAddress>
        <AddressLine1Txt>705 CALIFORNIA STREET</AddressLine1Txt>
        <CityNm>SALINAS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93901</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SEEMA PATEL</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8317535625</PhoneNum>
      <SignatureDt>2026-03-23</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>AUTUMN ROSSI</PreparerPersonNm>
      <PTIN>P01404602</PTIN>
      <PhoneNum>8317596300</PhoneNum>
      <PreparationDt>2026-03-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>179560</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>29185</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>85398</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>122</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001" fndrsngEventContriPrevRptAmt="24785">64855</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>19934</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>44921</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>159626</TotalRevenueAmt>
      <OtherExpensesTotalAmt>128279</OtherExpensesTotalAmt>
      <TotalExpensesAmt>128279</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>31347</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>195583</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>226930</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>195583</BOYAmt>
        <EOYAmt>226930</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>195583</BOYAmt>
        <EOYAmt>226930</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>195583</BOYAmt>
        <EOYAmt>226930</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SUPPORT AND ENHANCE EDUCATION BY PROVIDING SUPPORT FOR SCHOOL STAFF, STUDENTS, AND PARENTS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ACTIVITIES ARE PROVIDED TO BUILD STRONG RELATIONSHIPS BETWEEN STUDENTS, PARENTS, AND FACULTY. FUNDS RAISED ARE USED TO SUPPORT STAFF, STUDENTS AND CURRICULUM BY PROVIDING NEEDED RESOURCES AND EQUIPMENT IN ORDERTO ACHIEVE WELL-ROUNDED EDUCATION. WE SERVE 700 STUDENTS, ROUGHLY 350 FAMILIES, 85 SCHOOL STAFF MEMBERS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>125665</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>125665</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SEEMA PATEL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VALENTINA VALDEZ</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ZULEIMA AREVALO-STARTED</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GENESIS IBARRA</PersonNm>
        <TitleTxt>CO-TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VANESSA TOTTINO</PersonNm>
        <TitleTxt>CO-TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE MENDARO</PersonNm>
        <TitleTxt>MEDIA/COMMUNICATIONS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>GRETA ARREVALO</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>705 CALIFORNIA STREET</AddressLine1Txt>
          <CityNm>SALINAS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93901</ZIPCd>
        </USAddress>
        <PhoneNum>8317535625</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>3000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15101</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>29185</CurrentTaxYearAmt>
        <TotalAmt>47286</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>6816</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>124215</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>32035</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>79130</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>85398</CurrentTaxYearAmt>
        <TotalAmt>327594</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>6816</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>124215</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>35035</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>94231</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>114583</CurrentTaxYearAmt>
        <TotalAmt>374880</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>374880</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>19</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>122</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>122</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>122</CurrentTaxYearAmt>
        <TotalAmt>407</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>19</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>22</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>122</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>122</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>122</CurrentTaxYearAmt>
        <TotalAmt>407</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus3YearsAmt>24222</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3043</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>41133</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>44921</CurrentTaxYearAmt>
        <TotalAmt>113319</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>6835</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>148459</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38200</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>135486</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>159626</CurrentTaxYearAmt>
        <TotalAmt>488606</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.76720</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.78260</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00080</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00120</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>FIESTA</Event1Nm>
        <GrossReceiptsEvent1Amt>46198</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>24785</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>21413</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>10179</OtherDirectExpensesEvent1Amt>
        <Event2Nm>COOKIE DOUGH</Event2Nm>
        <GrossReceiptsEvent2Amt>18905</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>18905</GrossRevenueEvent2Amt>
        <OtherEventsTotalCnt>5</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>24537</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>24537</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>9755</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>89640</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>24785</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>64855</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>19934</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>19934</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>44921</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 122.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: FAMILY DANCE. AMOUNT: 5,351. DESCRIPTION: CARNIVAL. AMOUNT: 7,168. DESCRIPTION: SCIENCE CAMP. AMOUNT: 22,785. DESCRIPTION: SCHOOL FUNCTIONS. AMOUNT: 5,602. DESCRIPTION: MUSIC AND ARTS. AMOUNT: 47,748. DESCRIPTION: FIELD TRIPS. AMOUNT: 10,000. DESCRIPTION: SCHOOL SUPPLIES. AMOUNT: 27,011. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 200. DESCRIPTION: SUPPLIES. AMOUNT: 99. DESCRIPTION: TAXES AND LICENSES. AMOUNT: 1,365. DESCRIPTION: JUSTICE DEPARTMENT. AMOUNT: 50. DESCRIPTION: GIFTS. AMOUNT: 400. DESCRIPTION: INSURANCE. AMOUNT: 500. TOTAL TO FORM 990-EZ, LINE 16: 128,279.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>