BUFORD ELEMENTARY PARENT TEACHER ORGANIZATION: Form 990EZ, tax year 2023
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- Organization
- BUFORD ELEMENTARY PARENT TEACHER ORGANIZATION (EIN 31-1734701)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-06-17
- IRS object ID
- 202401699349200980
- Schema version
- 2023v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-06-17T13:59:28-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 843583578 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HESS TAX & ACCOUNTING GROUP LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 NORTH MAIN ST | AddressLine1Txt |
| City | LANCASTER | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29720 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311734701 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BUFORD ELEMENTARY PTO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BUFO | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1906 N ROCKY RIVER RD | AddressLine1Txt |
| City | LANCASTER | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29720 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMBER JACKSON | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 8038042876 | PhoneNum |
| Signature | 2024-06-06 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | AMBER | PersonFirstNm |
| Person Last | JACKSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Avery Hinkle | PreparerPersonNm |
| PTIN | P03138020 | PTIN |
| Phone | 8032839989 | PhoneNum |
| Preparation | 2024-06-17 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Gross Receipts | $44,912 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Membership Dues | $76 | MembershipDuesAmt |
| Fundraising Gross Income | $44,826 | FundraisingGrossIncomeAmt |
| Special Events Net Income Loss | $44,826 | SpecialEventsNetIncomeLossAmt |
| Other Revenue Total | $10 | OtherRevenueTotalAmt |
| Total Revenue | $44,912 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $190 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $68,811 | OtherExpensesTotalAmt |
| Total Expenses | $69,001 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$24,089 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $46,219 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $22,130 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,219 | BOYAmt |
| EOY | $22,130 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,219 | BOYAmt |
| EOY | $22,130 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,219 | BOYAmt |
| EOY | $22,130 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | PROMOTE WELFARE OF BUFORD STUDENTS | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | CLASSROOM SUPPLIES TEACHER APPRECIATION | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $5,931 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $5,931 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| AMBER JACKSON | ||||
| TREASURER | 10.00 | $0 | $0 | $0 |
| JIMMY NEAL | ||||
| VICE PRESIDENT | 0.00 | $0 | $0 | $0 |
| HEATHER BRASINGTON | ||||
| PRESIDENT | 0.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMBER JACKSON | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5943 PAGELAND HWY | AddressLine1Txt |
| City | LANCASTER | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29720 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8032860026 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $329 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year | $76 | CurrentTaxYearAmt |
| Total | $450 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $62,633 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38,588 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year | $39,576 | CurrentTaxYearAmt |
| Total | $140,797 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $440 | CurrentTaxYearAmt |
| Total | $440 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $62,962 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38,633 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year | $40,092 | CurrentTaxYearAmt |
| Total | $141,687 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $141,687 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13 | CurrentTaxYearMinus3YearsAmt |
| Total | $38 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13 | CurrentTaxYearMinus3YearsAmt |
| Total | $38 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $62,987 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38,646 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $40,092 | CurrentTaxYearAmt |
| Total | $141,725 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99970 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99960 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | BOOSTERATHON | Event1Nm |
| Gross Receipts Event1 | $39,576 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $39,576 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $19,157 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $39,576 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $39,576 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $19,157 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $19,157 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $20,419 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other revenue Part I line 8 | Description AmountCOURTESY RETURNED CHECK FEE 10 |
| Description of other expenses Part I line 16 | Description AmountBASE COST 2,000BOOSTERATHON 19,157TEACHER APPRECIATION 5,931SCHOOL PURCHASES 30,032SC SOS 52T SHIRT ORDERS 5,935LEADER PROGRAM 5,100RETURNED CHECKS 10BANK FEES 34READ ACROSS AMERICA 560 |
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