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    <ReturnTs>2025-12-03T11:28:20-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>MINNESOTA CONGRESS OF PTA</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>DBA North Star Elementary PTA</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MINN</BusinessNameControlTxt>
      <PhoneNum>6512425500</PhoneNum>
      <USAddress>
        <AddressLine1Txt>15198 Forest Blvd N</AddressLine1Txt>
        <CityNm>Hugo</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55038</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Jeff West</PersonNm>
      <PersonTitleTxt>Vice President</PersonTitleTxt>
      <PhoneNum>6129876177</PhoneNum>
      <SignatureDt>2025-12-03</SignatureDt>
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    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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      <WebsiteAddressTxt>site.google.com/northstarelementarypta.org/northstarelementarypta/home</WebsiteAddressTxt>
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      <ContributionsGiftsGrantsEtcAmt>1640</ContributionsGiftsGrantsEtcAmt>
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      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0" referenceDocumentId="R000003">50288</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>28167</SpecialEventsDirectExpensesAmt>
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      <OtherRevenueTotalAmt>1065</OtherRevenueTotalAmt>
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        <EOYAmt>28102</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>28102</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>19528</BOYAmt>
        <EOYAmt>28102</EOYAmt>
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      <PrimaryExemptPurposeTxt>as per our incorporation documents 1. to promote the welfare of children and youth in home, school, community, and place of worship 2. to raise the standards of home life 3. To secure adequate laws for the care and protection of children and youth 4. to bring into closer relation the home and the school, that parents and teachers may cooperate intelligently in the education of children and youth. 5. To develop between educators and the general public such united efforts as will secure for all children and youth the highest advantages in physical, mental, social, and spiritual education.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Direct Classroom support - this program directly reimburses all licensed staff up to a designated amount for supplies needed in their classrooms or programs. $5623.74. Field Trips - reimbursement was provided for field trip transportation for all classes and grade levels in the school. $2991.96 Staff Appreciation - we supply snacks, food, beverages to the staff on days of conferences, other staff meetings days, and put on a staff appreciation week at the end of the year thanking the staff through various programming and snacks, breakfasts, etc. $1148.76 IXL Tech Subscription - we pay the full amount of this tech subscription which gets used for various learning programs at all grade levels in the school. $2875 Childrens peforming arts - we helped to get the program up and running which benefits all students who wish to participate. $2000</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>16282</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>16282</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Brian Cern</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Becca Engberg</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Molly Caruthers</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
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      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
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      <StatesWhereCopyOfReturnIsFldCd>MN</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Molly Caruthers</PersonNm>
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          <AddressLine1Txt>15198 Forest Blvd</AddressLine1Txt>
          <CityNm>Hugo</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55038</ZIPCd>
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        <PhoneNum>6512425500</PhoneNum>
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      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
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      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>North Star Elementary - White Bear Lake School district</BusinessNameLine1Txt>
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        <EIN>416008212</EIN>
        <OrganizationTypeCd>2</OrganizationTypeCd>
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        <SupportAmt>16282</SupportAmt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part IV, Section A, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>We are the North Star PTA and only support North Star Elementary. That is not specifically stated in our articles of incorporation but we were founded for the purpose of supporting North star at the same time North Star Elementary was built and started operations and will continue to do so for as long as we exist.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part IV, Section B, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>The PTA board is elected by PTA members once per year. All programs, services, activities, fundraisers provided and run by the PTA are approved by the school principal and done in coordination with the school. While not technically in charge of the PTA, the school and principal approve or deny all PTA activities as described above.</ExplanationTxt>
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      <FundraisingEventInformationGrp>
        <Event1Nm>Boosterthon</Event1Nm>
        <GrossReceiptsEvent1Amt>37513</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>0</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>37513</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>0</CashPrizesEvent1Amt>
        <NonCashPrizesEvent1Amt>0</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>0</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>0</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>0</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>22079</OtherDirectExpensesEvent1Amt>
        <Event2Nm>Scholastic Book Fair</Event2Nm>
        <GrossReceiptsEvent2Amt>9149</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>0</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>9149</GrossRevenueEvent2Amt>
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        <RentFacilityCostsEvent2Amt>0</RentFacilityCostsEvent2Amt>
        <FoodAndBeverageEvent2Amt>0</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>0</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>4968</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>0</OtherEventsTotalCnt>
        <GrossReceiptsTotalAmt>46662</GrossReceiptsTotalAmt>
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        <GrossRevenueTotalEventsAmt>46662</GrossRevenueTotalEventsAmt>
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        <RentFcltyCostsTotalEventsAmt>0</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>0</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>0</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>27047</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>27047</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>19615</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule G, Part II, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Booster ran our Boosterthon fundraiser. All the money flowed through the PTA and then the expenses are the fees owed to Booster.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleG>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>The 2023 calendar year was under a previous board with hit or miss records. we have done our best to categorize as many revenue and expenses as possible. the $1065.09 of other revenue are deposits in our bank account with no record. They are likely donations of some kind but we don't know how to categorize them.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Childrens performing arts program $2000, Directly classroom support $5623.74, IXL Tech subscription for whole school $2875, special funding program $1130, staff appreciation $1148.76, and unlabeled expenses that we have been unable to categorize from previous board records $512.83</ExplanationTxt>
      </SupplementalInformationDetail>
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    <ReasonableCauseExplanation documentId="R000005" softwareId="23018249" softwareVersionNum="v1.00">
      <ExplanationTxt>The North Star Elementary PTA board turned over after the 2023-2024 school year. The previous board - which is who is listed as the officers in this return - was in place for the entirety of the 2023 tax year and filing period. The new board voted in for the 2024-25 school year, and still in place at this time, was unaware that the previous board did not file taxes for the 2023 tax year. We now have access to the records from this period. We respectfully request that the late filing penalties be waived in this circumstance under the reasonable cause exception.</ExplanationTxt>
    </ReasonableCauseExplanation>
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