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      <PersonNm>Mary Pitzen</PersonNm>
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      <PhoneNum>7153648465</PhoneNum>
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        <DescriptionProgramSrvcAccomTxt>The PTO provided $4,200 to offset transportation costs for student field trips, ensuring access to educational experiences beyond the classroom. Funding helped cover bus transportation expenses, allowing students to participate in curriculum-related field trips regardless of financial barriers. Approximately 500 students benefited from this program through increased access to experiential learning opportunities.</DescriptionProgramSrvcAccomTxt>
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        <DescriptionProgramSrvcAccomTxt>The PTO funded and administered a monthly Popcorn Fridays program designed to promote positive behavior, school spirit, and community engagement. Popcorn was purchased and distributed to students as a morale-boosting treat during the school day. Approximately 500 students benefited from this program over the course of the school year. The program fostered inclusivity by providing the treat to all participating students at no cost and supported a positive school climate.</DescriptionProgramSrvcAccomTxt>
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        <TitleTxt>Vice-President</TitleTxt>
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        <PersonNm referenceDocumentName="CompensationExplanation">Kayla Anderson</PersonNm>
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        <ExplanationTxt>Line 10: All amounts paid were donations to Northwestern Elementary School, 10465 US-2, Poplar, WI 54864 for the following: $17,200 for classroom supplies $596 for teacher appreciation meal $4200 for field trip transportation costs</ExplanationTxt>
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        <ExplanationTxt>Line 16; other expenses: $19 for a banking check stamp (general admin supplies) $265 for free book bingo community event $1068 for popcorn fridays at school (free to all students) No other expenses during this short-year period (insurance, etc.); all other expenditures were fundraising expenses</ExplanationTxt>
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      <ExplanationTxt>Our organization was established in July 2024. For our initial fiscal period ending December 31, 2024, gross receipts were less than $25,000, and a Form 990-N was timely submitted in accordance with IRS filing requirements at that time. As a parent-teacher organization, our governing bylaws specify that our fiscal year aligns with the academic school year, running from July 1 through June 30. To ensure compliance with both our bylaws and IRS requirements, we contacted the IRS in September 2025 to determine necessary steps to obtain a fiscal year change and immediately submitted a written request, as per the IRS agent, to change our fiscal year-end from December 31 to June 30. The IRS approved this request and updated our fiscal year-end in its system in December 2025. However, we were not notified at the time the change was processed and therefore were unaware that additional or revised filing obligations were immediately required. We frequently checked the Tax Exempt Organization search tool on the IRS website to look for updates between September 2025 and February 2026 but no updates could be seen. In February 2026, we contacted the IRS to inquire on status and needed action. During that communication, we were advised that, due to increased gross receipts following our initial filing period, we were required to file a short-year Form 990-EZ to report January 2025-June 2025. Upon receiving this guidance, we promptly prepared and submitted the required filing. The delay in filing was the result of a good-faith effort to comply with IRS requirements during our organizations start-up period, combined with a lack of notification regarding the approved fiscal year change. At all times, the organization acted responsibly, sought clarification directly from the IRS, and took corrective action immediately upon receiving updated guidance.</ExplanationTxt>
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