﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-09-15T11:58:40-07:00</Timestamp>
    <TaxPeriodEndDate>2011-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>GREGORY PIEPER &amp; GRAHAM LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 100 PMB 182</AddressLine1>
        <City>MAMMOTH LAKES</City>
        <State>CA</State>
        <ZIPCode>935460100</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>770427152</EIN>
      <Name>
        <BusinessNameLine1>MAMMOTH ELEMENTARY PARENT TEACHER</BusinessNameLine1>
        <BusinessNameLine2>ORGANIZATION</BusinessNameLine2>
      </Name>
      <NameControl>MAMM</NameControl>
      <Phone>7609347545</Phone>
      <USAddress>
        <AddressLine1>PO BOX 3971</AddressLine1>
        <City>MAMMOTH LAKES</City>
        <State>CA</State>
        <ZIPCode>93546</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>KEELY FERGUSON</Name>
      <Title>Treasurer</Title>
      <DateSigned>2011-09-15</DateSigned>
    </Officer>
    <Preparer>
      <Name>Bonnie Gregory CPA</Name>
      <Phone>7609346065</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="10000105" softwareVersion="2010v3.2">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>www.mespto.org</WebSite>
      <Organization501c3 referenceDocumentId=" IRS990ScheduleA">X</Organization501c3>
      <GrossReceipts>86886</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>27013</ContributionsGiftsGrantsEtc>
      <MembershipDues>4664</MembershipDues>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <FundraisingGrossIncome contributionsReportedOnLine1a="4700" referenceDocumentId=" IRS990ScheduleG">55209</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>22322</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>32887</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>64564</TotalRevenue>
      <FeesAndOthPymtToIndContractors>322</FeesAndOthPymtToIndContractors>
      <OtherExpensesTotal>41076</OtherExpensesTotal>
      <TotalExpenses>41398</TotalExpenses>
      <ExcessOrDeficitForYear>23166</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>52474</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>75640</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>52474</BOY>
        <EOY>75640</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>52474</BOY>
        <EOY>75640</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>52474</BOY>
        <EOY>75640</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>TO SUPPORT THE MAMMOTH ELEMENTARY SCHOOL LOCATED IN MAMMOTH LAKES, CALIFORNIA. TO ENHANCE THE EDUCATION AND THE EDUCATIONAL EXPERIENCE OF THE CHILDREN BY PROMOTING PARENTS INVOLVEMENT IN SCHOOL ISSUES, RAISING AND ADMINISTERING FUNDS, AND PROVIDING FINANCIAL SUPPORT, PERSONNEL ASSISTANCE, AND CLASSROOM SUPPLIES FOR BOTH CURRICULAR AND EXTRA CURRICULAR ACTIVITIES. TO PROVIDE ADDITIONAL EDUCATIONAL BENEFITS FOR MAMMOTH ELEMENTARY SCHOOL BEYOND THOSE PROVIDED BY THE SCHOOL DISTRICT.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE COMMUNITY OUTREACH AND MOTIVATIONAL EVENTS FOR TEACHERS, FAMILIES AND STUDENTS.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>4114</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>ORGANIZE AND PROCURE EDUCATIONAL ASSEMBLIES AND AFTER-SCHOOL ENRICHMENT PROGRAMS.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>17039</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>PROVIDE FINANCIAL SUPPORT OF ACADEMIC PROGRAMS, FINE ARTS, TECHNOLOGY, EQUIPMENT, BOOKS AND MATERIALS TO BENEFIT 600 STUDENTS. BOOK SCHOLARSHIPS TO FOUR GRADUATING HIGH SCHOOL STUDENTS WHO ATTENDED MAMMOTH ELEMENTARY SCHOOL.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>18257</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>39410</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ANN WINSTON</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 3971</AddressLine1>
          <City>MAMMOTH LAKES</City>
          <State>CA</State>
          <ZIPCode>93546</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KEELY FERGUSON</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 3971</AddressLine1>
          <City>MAMMOTH LAKES</City>
          <State>CA</State>
          <ZIPCode>93546</ZIPCode>
        </AddressUS>
        <Title>Treasurer</Title>
        <AvgHoursPerWkDevotedToPosition>6.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ALLISON PAGE</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 3971</AddressLine1>
          <City>MAMMOTH LAKES</City>
          <State>CA</State>
          <ZIPCode>93546</ZIPCode>
        </AddressUS>
        <Title>Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>4.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TANYA LACH</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 3971</AddressLine1>
          <City>MAMMOTH LAKES</City>
          <State>CA</State>
          <ZIPCode>93546</ZIPCode>
        </AddressUS>
        <Title>Vice President</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>PAM BOLD</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 3971</AddressLine1>
          <City>MAMMOTH LAKES</City>
          <State>CA</State>
          <ZIPCode>93546</ZIPCode>
        </AddressUS>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>5.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>CA</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NamePerson>KEELY FERGUSON</NamePerson>
        <AddressUS>
          <AddressLine1>PO BOX 3971</AddressLine1>
          <City>MAMMOTH LAKES</City>
          <State>CA</State>
          <ZIPCode>93546</ZIPCode>
        </AddressUS>
        <TelephoneNumber>7609140683</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="10000105" softwareVersion="2010v3.2">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>19905</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>30175</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>26543</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>50710</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>31677</CurrentTaxYear>
        <Total>159010</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>60672</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>50273</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>41563</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>46488</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>55209</CurrentTaxYear>
        <Total>254205</Total>
      </GrossReceiptsFromAdmissions>
      <GrossReceiptsFromNonUBI>
        <Total>0</Total>
      </GrossReceiptsFromNonUBI>
      <TaxRevLeviedForOrgBenefit509>
        <Total>0</Total>
      </TaxRevLeviedForOrgBenefit509>
      <ValueOfSvcsFcltsFurnishdByGovt>
        <Total>0</Total>
      </ValueOfSvcsFcltsFurnishdByGovt>
      <Total509>
        <CurrentTaxYearMinus4Years>80577</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>80448</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>68106</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>97198</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>86886</CurrentTaxYear>
        <Total>413215</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <CurrentTaxYearMinus4Years>8453</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>13386</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>8014</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>5610</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>10927</CurrentTaxYear>
        <Total>46390</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <CurrentTaxYearMinus4Years>8453</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>13386</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>8014</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>5610</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>10927</CurrentTaxYear>
        <Total>46390</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>366825</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <Total>0</Total>
      </GrossInvestmentIncome509>
      <Post1975UBTI>
        <Total>0</Total>
      </Post1975UBTI>
      <NetIncomeFromOtherUBI>
        <Total>0</Total>
      </NetIncomeFromOtherUBI>
      <OtherIncome509>
        <Total>0</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>80577</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>80448</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>68106</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>97198</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>86886</CurrentTaxYear>
        <Total>413215</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.88770</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.84020</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="10000105" softwareVersion="2010v3.2">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="10000105" softwareVersion="2010v3.2">
      <EventsInformation>
        <NameOfEvent1>FUN RUN</NameOfEvent1>
        <GrossReceiptsEvent1>23076</GrossReceiptsEvent1>
        <CharitableContributionsEvent1>4700</CharitableContributionsEvent1>
        <GrossRevenueEvent1>18376</GrossRevenueEvent1>
        <CashPrizesEvent1>1753</CashPrizesEvent1>
        <OtherDirectExpensesEvent1>4614</OtherDirectExpensesEvent1>
        <NameOfEvent2>WRAPPING PAPER</NameOfEvent2>
        <GrossReceiptsEvent2>14722</GrossReceiptsEvent2>
        <GrossRevenueEvent2>14722</GrossRevenueEvent2>
        <OtherDirectExpensesEvent2>6938</OtherDirectExpensesEvent2>
        <TotalNumberOfOtherEvents>3</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>18224</GrossReceiptsOtherEvents>
        <GrossRevenueOtherEvents>18224</GrossRevenueOtherEvents>
        <OtherDirectExpensesOtherEvents>8057</OtherDirectExpensesOtherEvents>
        <GrossReceiptsTotal>56022</GrossReceiptsTotal>
        <CharitableContributionsTotal>4700</CharitableContributionsTotal>
        <GrossRevenueTotalEvents>51322</GrossRevenueTotalEvents>
        <CashPrizesTotalEvents>1753</CashPrizesTotalEvents>
        <OtherDirectExpensesTotalEvents>19609</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>21362</DirectExpenseSummaryEvents>
        <NetIncomeSummary>29960</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="10000105" softwareVersion="2010v3.2">
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.16</Identifier>
        <ReturnReference>Other Expenses.16</ReturnReference>
        <Explanation>E-SCRIP COSTS $38</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.15</Identifier>
        <ReturnReference>Other Expenses.15</ReturnReference>
        <Explanation>LICENSE &amp; FEES $45</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.14</Identifier>
        <ReturnReference>Other Expenses.14</ReturnReference>
        <Explanation>LIBRARY $82</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.13</Identifier>
        <ReturnReference>Other Expenses.13</ReturnReference>
        <Explanation>BANK CHARGES $144</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.12</Identifier>
        <ReturnReference>Other Expenses.12</ReturnReference>
        <Explanation>LANGUAGES $468</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.11</Identifier>
        <ReturnReference>Other Expenses.11</ReturnReference>
        <Explanation>COMMUNITY AWARENESS/OUTREACH $503</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.10</Identifier>
        <ReturnReference>Other Expenses.10</ReturnReference>
        <Explanation>MEMBERSHIPS $595</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.9</Identifier>
        <ReturnReference>Other Expenses.9</ReturnReference>
        <Explanation>SCHOLARSHIPS $700</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.8</Identifier>
        <ReturnReference>Other Expenses.8</ReturnReference>
        <Explanation>MUSIC PROGRAM $1500</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.7</Identifier>
        <ReturnReference>Other Expenses.7</ReturnReference>
        <Explanation>EXCEL PROGRAM $1613</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.6</Identifier>
        <ReturnReference>Other Expenses.6</ReturnReference>
        <Explanation>READING &amp; MATH $1904</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.5</Identifier>
        <ReturnReference>Other Expenses.5</ReturnReference>
        <Explanation>MOTIVATION $3610</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.4</Identifier>
        <ReturnReference>Other Expenses.4</ReturnReference>
        <Explanation>ASSEMBLIES $4035</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.3</Identifier>
        <ReturnReference>Other Expenses.3</ReturnReference>
        <Explanation>TECHNOLOGY $5530</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.2</Identifier>
        <ReturnReference>Other Expenses.2</ReturnReference>
        <Explanation>CLASSROOM SUPPLIES $6461</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1</Identifier>
        <ReturnReference>Other Expenses.1</ReturnReference>
        <Explanation>ENRICHMENT $13004</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990-EZ, Part I, Line 16.1002</Identifier>
        <ReturnReference>Other Expenses.1002</ReturnReference>
        <Explanation>Office Expenses $844</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>