﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-05-12T09:54:31-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>202007793</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WINTERS-SMITH ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1327 MILLER RD STE J</AddressLine1Txt>
        <CityNm>GREENVILLE</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29607</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>204516742</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DANIEL ISLAND SCHOOL PTA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DANI</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>2365 DANIEL ISLAND DRIVE</AddressLine1Txt>
        <CityNm>CHARLESTON</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29492</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BETH SHEPPARD</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8434712301</PhoneNum>
      <SignatureDt>2025-05-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KAREN L WINTERS</PreparerPersonNm>
      <PTIN>P00003382</PTIN>
      <PhoneNum>8642438922</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="IRS990EZ">
      <GroupExemptionNum>8506</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>191987</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>47118</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>86785</MembershipDuesAmt>
      <InvestmentIncomeAmt>9</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>58075</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>29912</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>28163</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>162075</TotalRevenueAmt>
      <OtherExpensesTotalAmt>136191</OtherExpensesTotalAmt>
      <TotalExpensesAmt>136191</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>25884</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>148277</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>174161</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>148277</BOYAmt>
        <EOYAmt>174161</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>148277</BOYAmt>
        <EOYAmt>174161</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>148277</BOYAmt>
        <EOYAmt>174161</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SUPPORT OF STUDENTS &amp; TEACHERS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED FUNDS FOR SCHOOL IMPROVEMENTS INCLUDING RECYCING AND GARDEN PROGRAMS, BANNERS, PICNIC TABLES, CLASSROMM EQUIPMENT, AND ROBOTICS CLUB FUNDING.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>21144</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORTED TEACHERS WITH ADDITIONAL EQUIPMENT NEEDED, CLASSROOM SUPPORT, ADDITIONAL STAFF IMPROVEMENTS. PROVIDED FOR PROFESSIONAL DEVELOPMENT FOR STAFF AND TEACHERS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>52798</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORTED STUDENTS WITH FUNDS FOR SPECIAL PROGRAMS, EQUIPMENT, FIELD TRIPS, AND AWARDS. PROVIDED COMMUNITY EVENTS TO SUPPORT STUDENTS AND PARENTS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>47926</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>121868</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BETH SHEPPARD</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAUREN BARBER</PersonNm>
        <TitleTxt>CO-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATIE CARLSON</PersonNm>
        <TitleTxt>CO-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COURTNEY OBERLY</PersonNm>
        <TitleTxt>SECETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</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>BETH SHEPPARD</PersonNm>
        <USAddress>
          <AddressLine1Txt>2365 DANIEL ISLAND DRIVE</AddressLine1Txt>
          <CityNm>CHARLESTON</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29492</ZIPCd>
        </USAddress>
        <PhoneNum>8434712301</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">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>36137</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>28778</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13191</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40439</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>133903</CurrentTaxYearAmt>
        <TotalAmt>252448</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>36137</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>28778</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13191</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40439</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>133903</CurrentTaxYearAmt>
        <TotalAmt>252448</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>252448</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>33</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearAmt>9</CurrentTaxYearAmt>
        <TotalAmt>50</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>33</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearAmt>9</CurrentTaxYearAmt>
        <TotalAmt>50</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>36170</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>28786</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13191</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40439</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>133912</CurrentTaxYearAmt>
        <TotalAmt>252498</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99980</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99940</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <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">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <LicensedStatesCd>SC</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>SPIRIT STORE</Event1Nm>
        <GrossReceiptsEvent1Amt>19359</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>19359</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>13622</OtherDirectExpensesEvent1Amt>
        <Event2Nm>SHOP INCE</Event2Nm>
        <GrossReceiptsEvent2Amt>11956</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>11956</GrossRevenueEvent2Amt>
        <OtherEventsTotalCnt>5</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>26760</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>26760</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>16290</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>58075</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>58075</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>29912</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>29912</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>28163</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTPROGRAM SERVICES 121,868MEMBERSHIP EXPENSE 8,774INSURANCE/BONDING 475OFFICE EXPENSE 178BANK CHARGES 199DUES &amp; SUBSCRIPTIONS 4,151WEBSITE MAINTENANCE 447MISCELLANEOUS 99</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>