﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2017v2.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2019-02-19T19:54:18-08:00</ReturnTs>
    <TaxPeriodEndDt>2018-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>831555163</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Huston Tax &amp; Accounting Inc</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>25 82nd Drive Suite 101</AddressLine1Txt>
        <CityNm>Gladstone</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97027</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>931010259</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MOUNT SCOTT PARENT TEACHER ORGANIZATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MOUN</BusinessNameControlTxt>
      <PhoneNum>5035571040</PhoneNum>
      <USAddress>
        <AddressLine1Txt>11201 SE Stevens Road</AddressLine1Txt>
        <CityNm>Happy Valley</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97086</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Cara Brown</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2019-02-19</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>SHELLI R HUSTON CPA MS</PreparerPersonNm>
      <PTIN>P00541572</PTIN>
      <PhoneNum>5033035288</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2017</TaxYr>
    <BuildTS>2019-02-21 02:37:17Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO" softwareId="17005038" softwareVersionNum="2017v2.2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>38259</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2425</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>385</MembershipDuesAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">28181</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>4142</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>24039</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>7068</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>4885</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>2183</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>200</OtherRevenueTotalAmt>
      <TotalRevenueAmt>29232</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>2116</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>685</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>32842</OtherExpensesTotalAmt>
      <TotalExpensesAmt>35643</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-6411</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>31617</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>25206</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>31617</BOYAmt>
        <EOYAmt>25206</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>31617</BOYAmt>
        <EOYAmt>25206</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>31617</BOYAmt>
        <EOYAmt>25206</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Support of elementary school.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Provide library resources and facilitate special education programs and resources. Benefits to all current and future students.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>33527</GrantsAndAllocationsAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Provide funding for field trips, assemblies, class projects, awards, books and classroom supplies. Benefits all current students.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Provide technology equipment, playground equipment, computer equipment and theatre equipment. Benefits all current and future students.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>33527</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Nicole Donnelly</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Cara Brown</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Shannon Paulson</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <OrganizationFiled990TInd>false</OrganizationFiled990TInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Cara Brown</PersonNm>
        <USAddress>
          <AddressLine1Txt>11814 SE Aerie Crescent Road</AddressLine1Txt>
          <CityNm>Happy Valley</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97086</ZIPCd>
        </USAddress>
        <PhoneNum>9719988891</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <Form720FiledInd>false</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="17005038" softwareVersionNum="2017v2.2">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>932</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>566</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>754</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1800</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2810</CurrentTaxYearAmt>
        <TotalAmt>6862</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>31220</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29305</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29210</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>30723</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>35249</CurrentTaxYearAmt>
        <TotalAmt>155707</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>32152</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29871</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29964</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32523</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>38059</CurrentTaxYearAmt>
        <TotalAmt>162569</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>162569</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>32152</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>29871</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29964</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32523</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>38059</CurrentTaxYearAmt>
        <TotalAmt>162569</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="17005038" softwareVersionNum="2017v2.2">
      <FundraisingEventInformationGrp>
        <Event1Nm>Eagle Run Jog A Thon</Event1Nm>
        <GrossReceiptsEvent1Amt>15041</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>15041</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>179</NonCashPrizesEvent1Amt>
        <OtherDirectExpensesEvent1Amt>2654</OtherDirectExpensesEvent1Amt>
        <Event2Nm>Carnival</Event2Nm>
        <GrossReceiptsEvent2Amt>10605</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>10605</GrossRevenueEvent2Amt>
        <NonCashPrizesEvent2Amt>93</NonCashPrizesEvent2Amt>
        <EntertainmentEvent2Amt>519</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>573</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>25646</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>25646</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>272</NonCashPrizesTotalEventsAmt>
        <EntertainmentTotalEventsAmt>519</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>3227</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>4018</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>21628</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="17005038" softwareVersionNum="2017v2.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Revenue.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Tae Kwon Do $200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Special Projects $15546</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Classroom Supplies/ Staff Reim $6469</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Scholastic Magazines $2763</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>Staff Appreciation $2525</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>Assemblies $2300</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>Swim Night $1690</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>PTO Expense $1028</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>Scholarships $481</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>Oregon CT 12 $40</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>