GILBERT PRIMARY SCHOOL PTO: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: GILBERT PRIMARY SCHOOL PTO (EIN 46-3939673)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-12
IRS object ID: 202531329349304238
Schema version: 2023v6.0
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
Form 990
Schedule A
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-12T15:40:18-04:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	571131015	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RISH AND ENZASTIGA CPAS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	215 W MAIN ST	AddressLine1Txt
City	LEXINGTON	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29072	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	463939673	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GILBERT ELEMENTARY SCHOOL PTO	BusinessNameLine1Txt
Business Name Line2	FKA GILBERT PRIMARY SCHOOL PTO	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	GILB	BusinessNameControlTxt
Phone	8039845973	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	520 MAIN STREET	AddressLine1Txt
City	GILBERT	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29054	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	APRIL PATTEN	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	8039845973	PhoneNum
Signature	2025-05-12	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID A ENZASTIGA CPA	PreparerPersonNm
PTIN	P02461974	PTIN
Phone	8033599921	PhoneNum
Preparation	2025-05-12	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MARIAH WALLACE	PrincipalOfficerNm
Gross Receipts	$19,177	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Activity Or Mission	TO SUPPORT THE STUDENTS, FACULTY AND STAFF OF GILBERT ELEMENTARY SCHOOL.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$12,734	PYContributionsGrantsAmt
CY Contributions Grants	$9,775	CYContributionsGrantsAmt
CY Program Service Revenue	$9,402	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$12,734	PYTotalRevenueAmt
CY Total Revenue	$19,177	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$14,819	PYOtherExpensesAmt
CY Other Expenses	$22,977	CYOtherExpensesAmt
PY Total Expenses	$14,819	PYTotalExpensesAmt
CY Total Expenses	$22,977	CYTotalExpensesAmt
PY Revenues Less Expenses	-$2,085	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$3,800	CYRevenuesLessExpensesAmt
Total Assets BOY	$19,031	TotalAssetsBOYAmt
Total Assets EOY	$15,231	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$19,031	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$15,231	NetAssetsOrFundBalancesEOYAmt
Mission	TO SUPPORT THE STUDENTS, FACULTY AND STAFF OF GILBERT ELEMENTARY SCHOOL.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$22,603	ExpenseAmt
Desc	TO SUPPORT THE STUDENTS, FACULTY AND STAFF OF GILBERT ELEMENTARY SCHOOL.	Desc
Total Program Service Expenses	$22,603	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	TREASURER	PersonNm
Phone	8038211600	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	520 MAIN ST	AddressLine1Txt
City	GILBERT	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29054	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ELLIE CLEMENTS
SECRETARY	Yes (X)	$0	$0	$0
NEFERTRIA CORNER
VICE PRESIDE	Yes (X)	$0	$0	$0
APRIL PATTEN
TREASURER	Yes (X)	$0	$0	$0
MARIAH WALLACE
PRESIDENT	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$9,775	AllOtherContributionsAmt
Total Contributions	$9,775	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MERCHANDISE	Desc
Total Revenue Column	$9,402	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,402	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$9,402	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,177	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,402	RelatedOrExemptFuncIncomeAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$748	TotalAmt
Program Services	$374	ProgramServicesAmt
Management And General	$374	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
COGS	$11,930	$11,930
SCHOOL IMPROVEMENT	$6,037	$6,037
TEACHER IMPROVEMENT	$4,262	$4,262

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$22,977	TotalAmt
Program Services	$22,603	ProgramServicesAmt
Management And General	$374	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$19,031	BOYAmt
EOY	$15,231	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$19,031	BOYAmt
EOY	$15,231	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$19,031	BOYAmt
EOY	$15,231	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$19,031	BOYAmt
EOY	$15,231	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$19,031	BOYAmt
EOY	$15,231	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$3,800	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC

GILBERT PRIMARY SCHOOL PTO: Form 990, tax year 2023

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990 IRS990

Books In Care Of Detail BooksInCareOfDetail

US Address USAddress

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

Program Service Revenue ProgramServiceRevenueGrp

Total Revenue TotalRevenueGrp

Office Expenses OfficeExpensesGrp

Other Expenses OtherExpensesGrp (3 entries)

Total Functional Expenses TotalFunctionalExpensesGrp

Cash Non Interest Bearing CashNonInterestBearingGrp

Total Assets TotalAssetsGrp

Total Liabilities TotalLiabilitiesGrp

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Schedule A IRS990ScheduleA

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

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