MASON EARLY CHILDHOOD CENTER PARENT-TEACHER ORGANIZATION MECCPT: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- MASON EARLY CHILDHOOD CENTER PARENT-TEACHER ORGANIZATION MECCPT (EIN 31-1470919)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-01-14
- IRS object ID
- 202640149349200624
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-01-14T13:00:53-06:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 273858252 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEAN DORTON ALLEN FORD PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 810 WRIGHTS SUMMIT PARKWAY SUITE | AddressLine1Txt |
| Address Line2 | 300 | AddressLine2Txt |
| City | FORT WRIGHT | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 41011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311470919 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASON EARLY CHILDHOOD CENTER | BusinessNameLine1Txt |
| Business Name Line2 | PARENT-TEACHER ORGANIZATION MECC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MASO | BusinessNameControlTxt |
| Phone | 5133983741 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4631 HICKORY WOODS DRIVE | AddressLine1Txt |
| City | MASON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45040 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TRACY SMITH | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5133983741 | PhoneNum |
| Signature | 2025-12-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRYAN PAUTSCH | PreparerPersonNm |
| PTIN | P00034913 | PTIN |
| Phone | 8593313300 | PhoneNum |
| Preparation | 2025-12-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Gross Receipts | $63,152 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $29,022 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $34,130 | ProgramServiceRevenueAmt |
| Total Revenue | $63,152 | TotalRevenueAmt |
| Other Expenses Total | $66,378 | OtherExpensesTotalAmt |
| Total Expenses | $66,378 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$3,226 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $41,710 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $38,484 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,710 | BOYAmt |
| EOY | $38,484 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,710 | BOYAmt |
| EOY | $38,484 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,710 | BOYAmt |
| EOY | $38,484 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO SUPPORT THE STAFF AND STUDENTS AT MASON EARLY CHILDHOOD CENTER, WHICH IS OPERATED BY THE MASON CITY SCHOOL DISTRICT. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | EDUCATION PROGRAMS: THE PTO PAID FOR PROGRAMS THAT SUPPORTED THE CURRICULUM TAUGHT BY TEACHERS AND SUPPORTED TEACHER EDUCATION AS WELL. THESE INCLUDE ART REACH, SCHOOL HOUSE SYMPHONY AND OTHER IN-HOUSE FIELD TRIPS. PTO PURCHASED SUPPLIES FOR THE SCHOOL THAT WERE OUTSIDE THE NORMAL OPERATION BUDGET FOR THE SCHOOL, SUCH AS TECHNOLOGY, BOOKS, PE AND RECESS EQUIPMENT, ETC. ALSO, PTO PROVIDED INDIVIDUAL TEACHER GRANTS TO ENHANCE INDIVIDUAL CLASSROOMS. PTO HOSTS EVENTS FOR STAFF APPRECIATION AND VOLUNTEER SUPPORT PROGRAM. PTO ALSO SUPPORTS REACH OUT MECC TO SUPPORT NEEDY FAMILIES IN THE DISTRICT. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $62,748 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $62,748 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| CALLIE BECKER | ||||
| PRESIDENT | 10.00 | $0 | $0 | $0 |
| JEN KISHPAUGH | ||||
| 1ST VICE PRESIDENT | 3.00 | $0 | $0 | $0 |
| MEGHAN WILNEFF | ||||
| 2ND VICE PRESIDENT | 3.00 | $0 | $0 | $0 |
| CHRISTINE ELBERT | ||||
| CORRESPONDING SECRETARY | 2.00 | $0 | $0 | $0 |
| CHRISTINE ELBERT | ||||
| RECORDING SECRETARY | 2.00 | $0 | $0 | $0 |
| TRACY SMITH | ||||
| TREASURER | 3.00 | $0 | $0 | $0 |
| LAUREN BUCHAKJIAN LUCAS | ||||
| ASSISTANT TREASURER | 2.00 | $0 | $0 | $0 |
| LYDIA HEIMBROCK | ||||
| VOLUNTEER COORDINATOR | 2.00 | $0 | $0 | $0 |
| KELLY RAFFERTY | ||||
| LITERARY LIAISON | 2.00 | $0 | $0 | $0 |
| ELISE SPRINGSTEEN | ||||
| PUBLIC SECRETARY | 2.00 | $0 | $0 | $0 |
| AMANDA SNYDER | ||||
| HOSPITALITY COORDINATOR | 2.00 | $0 | $0 | $0 |
| MEG HOGE | ||||
| MEMBER AT LARGE | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TRACY SMITH | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4631 HICKORY WOODS DRIVE | AddressLine1Txt |
| City | MASON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45040 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5133983741 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,889 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,386 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32,974 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37,169 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,022 | CurrentTaxYearAmt |
| Total | $178,440 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,126 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23,790 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,809 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $39,024 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,130 | CurrentTaxYearAmt |
| Total | $134,879 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,015 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $69,176 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $64,783 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $76,193 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,152 | CurrentTaxYearAmt |
| Total | $313,319 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $313,319 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,015 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $69,176 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $64,783 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $76,193 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,152 | CurrentTaxYearAmt |
| Total | $313,319 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | FormAndLineReferenceDesc |
| Explanation | DESCRIPTION: EDUCATIONAL PROGRAMS. AMOUNT: 14,730. DESCRIPTION: TEACHER TRAINING AND CLASSROOM ENHANCEMENTS. AMOUNT: 24,384. DESCRIPTION: OUTREACH. AMOUNT: 220. DESCRIPTION: HOSPITALITY AND STAFF APPRECIATION. AMOUNT: 23,414. DESCRIPTION: BANK CHARGES AND FEES. AMOUNT: 93. DESCRIPTION: PTO MEETING SPECIAL EVENTS. AMOUNT: 454. DESCRIPTION: ADMINISTRATIVE COSTS. AMOUNT: 1,478. DESCRIPTION: MISCELLANEOUS EXPENSES. AMOUNT: 55. DESCRIPTION: TAX PREPARATION FEES. AMOUNT: 1,550. TOTAL TO FORM 990-EZ, LINE 16: 66,378. | ExplanationTxt |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |