﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2013v3.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2014-03-25T08:28:54-00:00</ReturnTs>
    <TaxPeriodEndDt>2013-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>232591396</EIN>
      <BusinessName>
        <BusinessNameLine1>Panther Valley Elementary PTO</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>PANT</BusinessNameControlTxt>
      <PhoneNum>5706699411</PhoneNum>
      <USAddress>
        <AddressLine1>1 North Mermon Avenue</AddressLine1>
        <City>Nesquehoning</City>
        <State>PA</State>
        <ZIPCode>18240</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Theresa A Kokinda</PersonNm>
      <PersonTitleTxt>Co Treasurer</PersonTitleTxt>
      <SignatureDt>2014-03-25</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>PATRICIA SPILLMAN</PreparerPersonNm>
      <PhoneNum>4846294823</PhoneNum>
      <PreparationDt>2014-03-25</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990EZ documentId="990EZ" softwareId="13000230" softwareVersion="13.4.0.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>n/a</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>50670</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>25257</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>23</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="990G">25390</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>11982</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>13408</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>38688</TotalRevenueAmt>
      <OtherExpensesTotalAmt>44033</OtherExpensesTotalAmt>
      <TotalExpensesAmt>44033</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5345</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>38971</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>33626</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>38971</BOYAmt>
        <EOYAmt>33626</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>38971</BOYAmt>
        <EOYAmt>33626</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>38971</BOYAmt>
        <EOYAmt>33626</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Financial support for Students/School</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Student Teacher school gifts, Class trips, Programs, Student Fun day, Spelling Bee Awards, School Equipment</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>27579</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>27579</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Lori Dacey</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>005.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jenny Hood</PersonNm>
        <TitleTxt>Co-Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>005.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mary Jo Eidle</PersonNm>
        <TitleTxt>Vice - President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>005.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Theresa Kokinda</PersonNm>
        <TitleTxt>Vice - President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>005.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Stacy Zabroski</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>005.00</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Teresa Kokinda</PersonNm>
        <USAddress>
          <AddressLine1>6 Second Ave</AddressLine1>
          <City>Nesquehoning</City>
          <State>PA</State>
          <ZIPCode>18240</ZIPCode>
        </USAddress>
        <PhoneNum>5706458563</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="990A" softwareId="13000230" softwareVersion="13.4.0.0">
      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
      <SupportingOrgType3NonFuncInd>X</SupportingOrgType3NonFuncInd>
      <CertificationInd>X</CertificationInd>
      <ContributionControllerInd>false</ContributionControllerInd>
      <ContributionFamilyInd>false</ContributionFamilyInd>
      <Contribution35ControlledInd>false</Contribution35ControlledInd>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1>Panther Valley School District</BusinessNameLine1>
        </SupportedOrganizationName>
        <EIN>231667977</EIN>
        <OrganizationTypeDesc>2</OrganizationTypeDesc>
        <GoverningDocumentListedInd>true</GoverningDocumentListedInd>
        <SupportedOrgNotifiedInd>true</SupportedOrgNotifiedInd>
        <USOrganizedInd>true</USOrganizedInd>
        <SupportAmt>27579</SupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrganizationsTotalCnt>1</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>27579</SupportSumAmt>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
      <PublicSupportCY509Pct>0.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="13000230" softwareVersion="13.4.0.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="990G" softwareId="13000230" softwareVersion="13.4.0.0">
      <FundraisingEventInformationGrp>
        <NameOfEvent1Amt>Gertrude Hawk</NameOfEvent1Amt>
        <GrossReceiptsEvent1Amt>21025</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>21025</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>11982</OtherDirectExpensesEvent1Amt>
        <NameOfEvent2Amt>Schwann</NameOfEvent2Amt>
        <GrossReceiptsEvent2Amt>4365</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>4365</GrossRevenueEvent2Amt>
        <GrossReceiptsTotalAmt>25390</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>25390</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>11982</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>11982</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>13408</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O" softwareId="13000230" softwareVersion="13.4.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Class Field Trips 10,751</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Student Supplies 7,135</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Teacher Supplies 2,537</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Progams 1,500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Student Field Days 4,608</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Student Awards 1,048</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Yearbooks 5,272</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Administration 2,346</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Book Fair 8,836</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="990EZ:50" softwareId="13000230" softwareVersion="13.4.0.0"></CompensationExplanation>
  </ReturnData>
</Return>