LIBERTY PARENT CLUB: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LIBERTY PARENT CLUB (EIN 77-0439715)
- Tax period
- 2024-08-01 to 2025-07-31
- Filed
- 2026-06-15
- IRS object ID
- 202611669349201321
- Schema version
- 2024v5.5
- 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 | 2026-06-15T19:10:27-05:00 | ReturnTs |
| Tax Period End | 2025-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 770000369 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEDEKIAN GEORGE SMALL & MARKARIAN | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7541 N REMINGTON AVE STE 101 | AddressLine1Txt |
| City | FRESNO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 937115861 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 770439715 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIBERTY PARENT CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIBE | BusinessNameControlTxt |
| Phone | 5594315500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7541 N REMINGTON AVENUE SUITE 101 | AddressLine1Txt |
| City | FRESNO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93711 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEFFREY MARKARIAN | PersonNm |
| Person Title | ASST. TREASURER | PersonTitleTxt |
| Phone | 5594315500 | PhoneNum |
| Signature | 2026-06-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEFFREY P MARKARIAN | PreparerPersonNm |
| PTIN | P00070089 | PTIN |
| Phone | 5594315500 | PhoneNum |
| Preparation | 2026-06-15 | 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 | $90,835 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Program Service Revenue | $694 | ProgramServiceRevenueAmt |
| Membership Dues | $460 | MembershipDuesAmt |
| Fundraising Gross Income | $89,564 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $28,577 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $60,987 | SpecialEventsNetIncomeLossAmt |
| Other Revenue Total | $117 | OtherRevenueTotalAmt |
| Total Revenue | $62,258 | TotalRevenueAmt |
| Other Expenses Total | $67,755 | OtherExpensesTotalAmt |
| Total Expenses | $67,755 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$5,497 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $80,812 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $75,315 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,371 | BOYAmt |
| EOY | $74,874 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $441 | BOYAmt |
| EOY | $441 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,812 | BOYAmt |
| EOY | $75,315 | 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 | $80,812 | BOYAmt |
| EOY | $75,315 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | ASSOCIATION TO BENEFIT LIBERTY ELEMENTARY SCHOOL STUDENTS | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| CLASSROOM SUPPLIES - ENHANCEMENT OF EDUCATION MATERIALS, SUPPLIES, AND READING PROGRAMS | $0 | $12,740 |
| CAMPUS MONITORS AND CROSSING GUARDS TO ENHANCE SCHOOL SAFETY | $0 | $9,810 |
| TECHNOLOGY PURCHASES - ROBOTICS, COMPUTER PRINTERS AND SUPPLIES | $12,740 | $0 |
| OTHER SCHOOL ACTIVITIES | $0 | $16,604 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $39,154 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| MELISSA GULLEKSON | ||||
| PRESIDENT | 0.00 | $0 | $0 | $0 |
| STACEY CROSS | ||||
| 1ST VICE-PRESIDENT | 0.00 | $0 | $0 | $0 |
| CARISSA ALVES | ||||
| 2ND VICE-PRESIDENT | 0.00 | $0 | $0 | $0 |
| OLENA KULYK | ||||
| TREASURER | 0.00 | $0 | $0 | $0 |
| JEFF MARKARIAN | ||||
| ASSISTANT TREASURER | 0.00 | $0 | $0 | $0 |
| KELLI CIPOLLA | ||||
| RECORDING SECRETARY | 0.00 | $0 | $0 | $0 |
| RUBY HELSLEY | ||||
| PARLIAMENTARIAN | 0.00 | $0 | $0 | $0 |
| OLIVIA AGUIRRE | ||||
| DIRECTOR | 0.00 | $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 | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFFREY P MARKARIAN CPA | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7541 N REMINGTON AVE 101 | AddressLine1Txt |
| City | FRESNO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93711 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5594315500 | 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,250 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,250 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,742 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,090 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $460 | CurrentTaxYearAmt |
| Total | $19,792 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,250 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,250 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,742 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,090 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $460 | CurrentTaxYearAmt |
| Total | $19,792 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $19,792 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $74 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $53 | CurrentTaxYearAmt |
| Total | $195 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $19,987 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $360,317 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99020 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | SCHOOL CARNIVAL | Event1Nm |
| Gross Receipts Event1 | $47,821 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $47,821 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $14,120 | OtherDirectExpensesEvent1Amt |
| Event2 | SNACK BAR | Event2Nm |
| Gross Receipts Event2 | $7,419 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $7,419 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $3,361 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 8 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $34,324 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $34,324 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $11,096 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $89,564 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $89,564 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $28,577 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $28,577 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $60,987 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: INTEREST INCOME. AMOUNT: 53. DESCRIPTION: OTHER. AMOUNT: 64. TOTAL TO FORM 990-EZ, LINE 8: 117. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: CLASSROOM AND READING SUPPLIES. AMOUNT: 12,740. DESCRIPTION: TECHNOLOGY EQUIPMENT AND SUPPLIES. AMOUNT: 28,601. DESCRIPTION: CAMPUS MONITORS AND CROSSING GUARDS. AMOUNT: 9,810. DESCRIPTION: HOSPITALITY AND SPECIAL EVENTS. AMOUNT: 7,032. DESCRIPTION: SCHOLARSHIPS. AMOUNT: 1,000. DESCRIPTION: SCHOOL ACTIVITIES. AMOUNT: 2,586. DESCRIPTION: DONATIONS. AMOUNT: 1,296. DESCRIPTION: ADMINISTRATIVE EXPENSES AND SUPPLIES. AMOUNT: 4,690. TOTAL TO FORM 990-EZ, LINE 16: 67,755. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: DEPOSIT. BEG. OF YEAR AMOUNT: 380. END OF YEAR AMOUNT: 380. DESCRIPTION: RECEIVABLES. BEG. OF YEAR AMOUNT: 61. END OF YEAR AMOUNT: 61. |
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 |
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