﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2016v3.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-01-23T08:15:08-05:00</ReturnTs>
    <TaxPeriodEndDt>2017-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MATHIEU &amp; BOWEN LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5025 PLAINFIELD AVENUE NE SUITE C1</AddressLine1Txt>
        <CityNm>GRAND RAPIDS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49525</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2016-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>463070879</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BRETON DOWNS ELEMENTARY SCHOOL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>PARENT TEACHER ORGANIZATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>BRET</BusinessNameControlTxt>
      <PhoneNum>9197446868</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2500 BOSTON STREET SE</AddressLine1Txt>
        <CityNm>EAST GRAND RAPIDS</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49506</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SAMANTHA MELLISH</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2017-01-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAVID D BOWEN CPA</PreparerPersonNm>
      <PTIN>P01023532</PTIN>
      <PhoneNum>6164479514</PhoneNum>
      <PreparationDt>2018-01-15</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <AtSubmissionCreationDeviceId>37B48BFAE43A3AD0737B8A024D25D452A4E5A8A3</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>4C2127AFA6AD8E0A312596DA4DEEE4240552C604</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2016</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <GroupExemptionNum>6056</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>67027</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1858</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">65169</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>26787</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>38382</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>40240</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>31588</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>910</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>2926</OtherExpensesTotalAmt>
      <TotalExpensesAmt>35424</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4816</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>62740</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>67556</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>62740</BOYAmt>
        <EOYAmt>67556</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>62740</BOYAmt>
        <EOYAmt>67556</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>62740</BOYAmt>
        <EOYAmt>67556</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>EDUCATION SUPPORT AND ENRICHMENT FOR THE STUDENTS OF BRETON DOWNS ELEMENTARY SCHOOL</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GRANTS MADE DIRECTLY TO OR AMOUNTS PAID ON BEHALF OF THE ELEMENTARY SCHOOL FOR GOODS AND SERVICES FOR THE GENERAL FUND, LIBRARY RESOURCES, SCHOOL LANDSCAPING AND PLAYGROUND ACTIVITY.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>16267</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>16267</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GRANTS MADE TO FUND GENERAL AND SPECIFIC SCHOOL PROGRAMS AND ACTIVITIES SUCH AS "SCIENCE ALIVE", FIELD TRIPS, CLASS ROOM PARTIES,AND CLASSROOM SUPPLIES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>15321</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>15321</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>31588</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUCY SHAIR</PersonNm>
        <TitleTxt>CO-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VENTA NORRIS</PersonNm>
        <TitleTxt>CO-VICE PRES</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COURTNEY CINGLIE</PersonNm>
        <TitleTxt>CO-VICE PRES</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANNE PETRUZZI</PersonNm>
        <TitleTxt>CO-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEPHANIE HOEKSTRA</PersonNm>
        <TitleTxt>CORRESP. SEC</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAMANTHA MELLISH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RACHAEL ANDERSON</PersonNm>
        <TitleTxt>RECORDING SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STACY FELLOWS</PersonNm>
        <TitleTxt>ASSISTANT TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SAMANTHA MELLISH</PersonNm>
        <USAddress>
          <AddressLine1Txt>1730 VESTA LANE SE</AddressLine1Txt>
          <AddressLine2Txt>GRAND RAPIDS MI 49506</AddressLine2Txt>
          <CityNm>GRAND RAPIDS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49506</ZIPCd>
        </USAddress>
        <PhoneNum>6164855159</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>44527</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1894</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1858</CurrentTaxYearAmt>
        <TotalAmt>48279</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus3YearsAmt>64972</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>74390</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>65169</CurrentTaxYearAmt>
        <TotalAmt>204531</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus3YearsAmt>4555</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>4555</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>114054</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>76284</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>67027</CurrentTaxYearAmt>
        <TotalAmt>257365</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>257365</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>6</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>6</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus3YearsAmt>6</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>6</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>114060</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>76284</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>67027</CurrentTaxYearAmt>
        <TotalAmt>257371</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>PARENT NIGHT OU</Event1Nm>
        <GrossReceiptsEvent1Amt>25039</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>25039</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>3263</OtherDirectExpensesEvent1Amt>
        <Event2Nm>SCHOOL PLAY</Event2Nm>
        <GrossReceiptsEvent2Amt>15576</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>15576</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>10207</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>4</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>24554</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>24554</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>13317</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>65169</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>65169</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>26787</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>26787</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>38382</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>BRETON DOWNS DIRECT SCHOOL AID ELEMENTARY SCHOOL AMT PAID 2500 BOSTON STREET SE 16,267 0 GRAND RAPIDS, MI 49506 0 PD OF BEHALF BRETON DOWNS DIRECT SCHOOL AID ELEMENTARY SCHOOL AMT PAID 2500 BOSTON STREET SE 15,321 0 GRAND RAPIDS, MI 49506 0 PD ON BEHALF</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES INSURANCE 395 SALES TAX 970 STAFF APPRECIATION/HOSPIT 850 BANK FEES 12 MISCELLANEOUS 699 TOTAL 2,926</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>EDUCATION SUPPORT AND ENRICHMENT FOR THE STUDENTS OF BRETON DOWNS ELEMENTARY SCHOOL</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>