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MACS PTO: Form 990EZ, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
MACS PTO (EIN 83-1694048)
Tax period
2022-06-01 to 2023-05-31
Filed
2024-04-30
IRS object ID
202401219349201475
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-04-30T11:49:40-05:00ReturnTs
Tax Period End2023-05-31TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2022-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN831694048EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MACS PTOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMACSBusinessNameControlTxt
Phone4326860003PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 N BAIRD STAddressLine1Txt
CityMIDLANDCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonASHLEY HARRISONPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4325536635PhoneNum
Signature2024-04-30SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstASHLEYPersonFirstNm
Person LastHARRISONPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$116,521GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$51,699ContributionsGiftsGrantsEtcAmt
Membership Dues$2,755MembershipDuesAmt
Investment Income$6InvestmentIncomeAmt
Fundraising Gross Income$62,061FundraisingGrossIncomeAmt
Special Events Direct Expenses$38,827SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$23,234SpecialEventsNetIncomeLossAmt
Total Revenue$77,694TotalRevenueAmt
Grants And Similar Amounts Paid$64,884GrantsAndSimilarAmountsPaidAmt
Printing Publications Postage$178PrintingPublicationsPostageAmt
Other Expenses Total$3,313OtherExpensesTotalAmt
Total Expenses$68,375TotalExpensesAmt
Excess Or Deficit For Year$9,319ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$41,564NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$50,883NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$41,564BOYAmt
EOY$50,883EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$41,564BOYAmt
EOY$50,883EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$41,564BOYAmt
EOY$50,883EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeSUPPORT MIDLAND ACADEMY CHARTER SCHOOL STUDENTS AND STAFFPrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
PLAYGROUND DONATION TO MIDLAND ACADEMY CHARTER SCHOOL$0$17,851
CORPORATE DONATION FROM PINTAIL COMPLETIONS PAID TO MIDLAND ACADEMY CHARTER SCHOOL$15,000$0
BACK AWNING DONATION TO MIDLAND ACADEMY CHARTER SCHOOL$0$12,500
FieldValueIRS element (for citing)
Total Program Service Expenses$30,351TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
HEATHER KOENIG
VICE PRESIDENT20.00$0$0$0
JODIE CURRY
VICE PRESIDENT/TREASURER20.00$0$0$0
HEATHER KRUPPI
PRESIDENT20.00$0$0$0
RAMONA MURILLO
SECRETARY20.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonASHLEY HARRISONPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 KEYSTONE CTAddressLine1Txt
CityMIDLANDCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79705ZIPCd
FieldValueIRS element (for citing)
Phone4325536635PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$17,172CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18,710CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,053CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,901CurrentTaxYearMinus1YearAmt
Current Tax Year$3,453CurrentTaxYearAmt
Total$56,289TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$56,166CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$35,535CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,707CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$95,138CurrentTaxYearMinus1YearAmt
Current Tax Year$62,061CurrentTaxYearAmt
Total$252,607TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$73,338CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$54,245CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$16,760CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$99,039CurrentTaxYearMinus1YearAmt
Current Tax Year$65,514CurrentTaxYearAmt
Total$308,896TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$308,896PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$73,338CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$54,245CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$16,760CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$99,039CurrentTaxYearMinus1YearAmt
Current Tax Year$65,514CurrentTaxYearAmt
Total$308,896TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1BOOSTERTHON FUN RUNEvent1Nm
Gross Receipts Event1$35,476GrossReceiptsEvent1Amt
Gross Revenue Event1$35,476GrossRevenueEvent1Amt
Other Direct Expenses Event1$18,070OtherDirectExpensesEvent1Amt
Event2SPIRIT STOREEvent2Nm
Gross Receipts Event2$8,276GrossReceiptsEvent2Amt
Gross Revenue Event2$8,276GrossRevenueEvent2Amt
Other Direct Expenses Event2$7,151OtherDirectExpensesEvent2Amt
Other Events Total9OtherEventsTotalCnt
Gross Receipts Other Events$18,309GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$18,309GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$13,607OthDirectExpnssOtherEventsAmt
Gross Receipts Total$62,061GrossReceiptsTotalAmt
Gross Revenue Total Events$62,061GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$38,828OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$38,828DirectExpenseSummaryEventsAmt
Net Income Summary$23,233NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOMEDESCRIPTION: INTEREST INCOME. AMOUNT: 6.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAIDACTIVITY CLASSIFICATION: PLAYGROUND CONSTRUCTION. GRANTEE NAME: MIDLAND ACADEMY CHARTER SCHOOL. GRANTEE ADDRESS: 500 N. BAIRD MIDLAND, TX 79701. PROPERTY DESCRIPTION: PLAYGROUND DONATION. AMOUNT GIVEN: 32,412.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAIDACTIVITY CLASSIFICATION: BACK AWNING CONSTRUCTION. GRANTEE NAME: MIDLAND ACADEMY CHARTER SCHOOL. GRANTEE ADDRESS: 500 N. BAIRD MIDLAND, TX 79701. PROPERTY DESCRIPTION: BACK AWNING DONATION. AMOUNT GIVEN: 12,500.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAIDACTIVITY CLASSIFICATION: EDUCATIONAL SUPPLIES. GRANTEE NAME: MIDLAND ACADEMY CHARTER SCHOOL. GRANTEE ADDRESS: 500 N. BAIRD MIDLAND, TX 79701. PROPERTY DESCRIPTION: DONATION OF PA SYSTEM. AMOUNT GIVEN: 308.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAIDACTIVITY CLASSIFICATION: MENTAL HEALTH SUPPORT. GRANTEE NAME: MIDLAND ACADEMY CHARTER SCHOOL. GRANTEE ADDRESS: 500 N. BAIRD MIDLAND, TX 79701. PROPERTY DESCRIPTION: DONATION OF MOTIVATION SPEAKER FEES FOR AN ASSEMBLY FOR MIDDLE SCHOOL STUDEN. AMOUNT GIVEN: 1,875.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAIDACTIVITY CLASSIFICATION: EDUCATIONAL SUPPLIES. GRANTEE NAME: MIDLAND ACADEMY CHARTER SCHOOL. GRANTEE ADDRESS: 500 N. BAIRD MIDLAND, TX 79701. PROPERTY DESCRIPTION: DOATION OF CLASSROOM STEM KITS. AMOUNT GIVEN: 82.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAIDACTIVITY CLASSIFICATION: NURSING SUPPLIES. GRANTEE NAME: MIDLAND ACADEMY CHARTER SCHOOL. GRANTEE ADDRESS: 500 N. BAIRD MIDLAND, TX 79701. PROPERTY DESCRIPTION: DONATION OF STOP THE BLEED KITS. AMOUNT GIVEN: 1,300.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAIDACTIVITY CLASSIFICATION: EDUCATIONAL SUPPORT. GRANTEE NAME: MIDLAND ACADEMY CHARTER SCHOOL. GRANTEE ADDRESS: 501 N. BAIRD MIDLAND, TX 79701. PROPERTY DESCRIPTION: CHARCOAL GRILL, PARENT BREAKFASTS, AND CELEBRATION ASSEMBLY. AMOUNT GIVEN: 1,407.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAIDACTIVITY CLASSIFICATION: CHARITABLE DONATION. GRANTEE NAME: MIDLAND ACADEMY CHARTER SCHOOL. GRANTEE ADDRESS: 501 N. BAIRD MIDLAND, TX 79701. PROPERTY DESCRIPTION: CORPORATE DONATION FROM PINTAIL COMPLETIONS PAID TO MIDLAND ACADEMY CHARTER . AMOUNT GIVEN: 15,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 64,884.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: VOLUNTEER LUNCHES. AMOUNT: 197. DESCRIPTION: PTO TODAY SUBSCRIPTION. AMOUNT: 258. DESCRIPTION: NEWSPAPER ADVERTISEMENT FOR DONORS. AMOUNT: 450. DESCRIPTION: TEACHER GIFTS. AMOUNT: 2,068. DESCRIPTION: SMORE ACCOUNT SUBSCRIPTION. AMOUNT: 189. DESCRIPTION: CLERICAL AND ADMIN EXPENSES. AMOUNT: 151. TOTAL TO FORM 990-EZ, LINE 16: 3,313.

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationTHIS ORGANIZATION HAS BEEN MANAGED BY NON ACCOUNTANT PARENT VOLUNTEERS OF MIDLAND ACADEMY CHARTER SCHOOL. THE PREVIOUS TREASUER MADE AN ATTEMPT TO CHANGE THE FISCAL YEAR OF THE ORGANIZATION AND PAPER FILED A SHORT YEAR RETURN. WHEN THE NEW TREASURER WAS ELECTED THEY WERE INFORMED THAT THE YEAR END WAS NOW 6/30/2023. THE ORGANIZATION ELECTRONICALLY FILED A TAX RETURN FYE 6/30/23 IN OCTOBER 2023. THE BOARD OF MACS PTO WAS NOT AWARE THAT THE PREVIOUS FILED SHORT YEAR RETURN WAS NOT ACCEPTED BY THE IRS UNTIL AN IRS NOTICE WAS RECEIVED IN APRIL 2024. THE BOARD MEMBERS IMMEDIATELY CONTACTED THE IRS TO GAIN UNDERSTANDING OF THE NOTICE AND FILED A 990-EZ FYE 5/31/23 SHORTLY AFTER.MACS PTO HAS A HISTORY OF FILING ON TIME AND IS SEEKING FORGIVENESS FOR THIS UNINTENTIONAL ERROR.ExplanationTxt

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE 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

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