﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T11:27:12-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>853983772</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Magnetic North Tax and Accounting</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6900 Wedgwood Rd N Suite 465</AddressLine1Txt>
        <CityNm>Maple Grove</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55311</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>263194599</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIG WOODS PTO</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIGW</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>13470 FRANKFORT PARKWAY NE</AddressLine1Txt>
        <CityNm>SAINT MICHAEL</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55376</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TERESA LADENBURGER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7634978025</PhoneNum>
      <SignatureDt>2024-10-21</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Joshua Holland CPA</PreparerPersonNm>
      <PTIN>P00836276</PTIN>
      <PhoneNum>7634973190</PhoneNum>
      <PreparationDt>2024-11-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>BW.STMA.K12.MN.US</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>99329</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2007</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>75</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>97247</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>33347</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>63900</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>65982</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>815</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>69407</OtherExpensesTotalAmt>
      <TotalExpensesAmt>70222</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-4240</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>40427</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>36187</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>44296</BOYAmt>
        <EOYAmt>36853</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>44296</BOYAmt>
        <EOYAmt>36853</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>3869</BOYAmt>
        <EOYAmt>666</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>40427</BOYAmt>
        <EOYAmt>36187</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SEE SCHEDULE O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GRADE LEVEL FIELD TRIPS, COMPUTERS FOR STUDENTS, YEARBOOKS, ART NIGHTS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>66748</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>66748</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTINE CULLINAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICOLE SPAR</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERESA LADENBURGER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRINA STEPHENS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSE ANDERSON</PersonNm>
        <TitleTxt>CO-FUNDRAISER CORD</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAMI SCHOOLER</PersonNm>
        <TitleTxt>CO-FUNDRAISER CORD</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>TERESA LADENBURGER</PersonNm>
        <USAddress>
          <AddressLine1Txt>13470 FRANKFORT PARKWAY NE</AddressLine1Txt>
          <CityNm>SAINT MICHAEL</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55376</ZIPCd>
        </USAddress>
        <PhoneNum>7634978025</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>62738</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27010</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>95342</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3091</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2007</CurrentTaxYearAmt>
        <TotalAmt>190188</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>62738</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27010</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>95342</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3091</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2007</CurrentTaxYearAmt>
        <TotalAmt>190188</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>190188</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>53</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>75</CurrentTaxYearAmt>
        <TotalAmt>128</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>190316</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99930</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99980</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <LicensedStatesCd>MN</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>BOOSTERHORN</Event1Nm>
        <GrossReceiptsEvent1Amt>83680</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>83680</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>29069</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>83680</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>83680</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>29069</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>29069</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>54611</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTOFFICE 225INFORMATION TECHNOLOGY 49,258CONFERENCES/MEETINGS 2,000INSURANCE 434GRADE LEVEL COSTS 10,605SPECIALISTS/ENRICHMENT 2,442SUPPLIES/EVENTS 4,443</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARPAYABLE - CLOTHING CLOSET 3,200 0PAYABLE - FITNESS 4 FRIENDS 669 666</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III response or note to any other line in Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIMARY EXEMPT PURPOSE: SUPPORTING THE EDUCATION OF CHILDREN AT BIG WOODS ELEMENTARY SCHOOL BY FOSTERING RELATIONSHIPS AMONG THE SCHOOL, PARENTS AND TEACHERS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>