﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-06-13T12:51:03-05:00</Timestamp>
    <TaxPeriodEndDate>2013-07-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>770000369</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>DEDEKIAN GEORGE SMALL &amp; MARKARIAN</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>8080 N PALM AVE STE 201</AddressLine1>
        <City>FRESNO</City>
        <State>CA</State>
        <ZIPCode>937115797</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-08-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>770439715</EIN>
      <Name>
        <BusinessNameLine1>LIBERTY PARENT CLUB</BusinessNameLine1>
      </Name>
      <NameControl>LIBE</NameControl>
      <Phone>5594315500</Phone>
      <USAddress>
        <AddressLine1>8080 N PALM AVENUE NO 201</AddressLine1>
        <City>FRESNO</City>
        <State>CA</State>
        <ZIPCode>93711</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>STACEY CROSS</Name>
      <Title>TREASURER</Title>
      <Phone>5594315500</Phone>
      <DateSigned>2014-06-11</DateSigned>
    </Officer>
    <Preparer>
      <Name>JEFFREY P MARKARIAN</Name>
      <PTIN>P00070089</PTIN>
      <Phone>5594315500</Phone>
      <DatePrepared>2014-06-11</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>N/A</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc1039100001">X</Organization501c3>
      <GrossReceipts>63090</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ProgramServiceRevenue>4333</ProgramServiceRevenue>
      <MembershipDues>1750</MembershipDues>
      <FundraisingGrossIncome referenceDocumentId="RetDoc1041300001">55653</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>23869</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>31784</SpecialEventsNetIncomeLoss>
      <OtherRevenueTotal>1354</OtherRevenueTotal>
      <TotalRevenue>39221</TotalRevenue>
      <OtherExpensesTotal>28478</OtherExpensesTotal>
      <TotalExpenses>28478</TotalExpenses>
      <ExcessOrDeficitForYear>10743</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>46310</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>57053</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>46310</BOY>
        <EOY>57163</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal>
        <BOY>0</BOY>
        <EOY>20</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>46310</BOY>
        <EOY>57183</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>130</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>46310</BOY>
        <EOY>57053</EOY>
      </NetAssetsOrFundBalances>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>ASSOCIATION TO BENEFIT LIBERTY ELEMENTARY SCHOOL STUDENTS</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>TECHNOLOGY PURCHASES - ROBOTICS, COMPUTER PRINTERS AND SUPPLIES</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>6230</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>CLASSROOM SUPPLIES - ENHANCEMENT OF EDUCATION MATERIALS, SUPPLIES, AND READING PROGRAMS</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>9628</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>CAMPUS MONITORS AND CROSSING GUARDS TO ENHANCE SCHOOL SAFETY</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>5317</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>21175</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MELISSA SPERLING</PersonName>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LIZ PEUGH</PersonName>
        <Title>1ST VICE-PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>PAULA KRIETEMEYER</PersonName>
        <Title>2ND VICE-PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MICHELE MARKARIAN</PersonName>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>STACEY CROSS</PersonName>
        <Title>ASSISTANT TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>TRACY NEUFELD</PersonName>
        <Title>RECORDING SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MISTIE BURROWS</PersonName>
        <Title>CORRESPONDING SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ESPY TURLEY</PersonName>
        <Title>PARLIAMENTARIAN</Title>
        <AvgHoursPerWkDevotedToPosition>0.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>CA</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>JEFFREY P MARKARIAN CPA</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>8080 N PALM AVENUE SUITE 201</AddressLine1>
          <City>FRESNO</City>
          <State>CA</State>
          <ZIPCode>93711</ZIPCode>
        </AddressUS>
        <TelephoneNumber>5594315500</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>2103</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2278</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2345</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2020</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1750</CurrentTaxYear>
        <Total>10496</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>2103</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2278</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2345</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2020</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1750</CurrentTaxYear>
        <Total>10496</Total>
      </Total170>
      <PublicSupportTotal170>10496</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>4</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>2</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1</CurrentTaxYear>
        <Total>11</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>10507</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>385417</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.99900</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.99560</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <EventsInformation>
        <NameOfEvent1>SCHOOL CARNIVAL</NameOfEvent1>
        <GrossReceiptsEvent1>40689</GrossReceiptsEvent1>
        <GrossRevenueEvent1>40689</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>15934</OtherDirectExpensesEvent1>
        <NameOfEvent2>COOKIE DOUGH SALES</NameOfEvent2>
        <GrossReceiptsEvent2>14964</GrossReceiptsEvent2>
        <GrossRevenueEvent2>14964</GrossRevenueEvent2>
        <OtherDirectExpensesEvent2>7935</OtherDirectExpensesEvent2>
        <GrossReceiptsTotal>55653</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>55653</GrossRevenueTotalEvents>
        <OtherDirectExpensesTotalEvents>23869</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>23869</DirectExpenseSummaryEvents>
        <NetIncomeSummary>31784</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <GeneralExplanation>
        <Identifier>OTHER REVENUE</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 8</ReturnReference>
        <Explanation>DESCRIPTION: INTEREST INCOME. AMOUNT: 1. DESCRIPTION: ESCRIP. AMOUNT: 1,353. TOTAL TO FORM 990-EZ, LINE 8: 1,354.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: CLASSROOM AND READING SUPPLIES. AMOUNT: 9,628. DESCRIPTION: TECHNOLOGY EQUIPMENT AND SUPPLIES. AMOUNT: 5,317. DESCRIPTION: CAMPUS MONITORS AND CROSSING GUARDS. AMOUNT: 6,230. DESCRIPTION: HOSPITALITY AND SPECIAL EVENTS. AMOUNT: 2,882. DESCRIPTION: SCHOLARSHIPS. AMOUNT: 750. DESCRIPTION: CLASS ACTIVITIES. AMOUNT: 208. DESCRIPTION: DONATIONS. AMOUNT: 1,156. DESCRIPTION: ADMINISTRATIVE EXPENSES AND SUPPLIES. AMOUNT: 1,565. DESCRIPTION: MUSICAL INSTRUMENTS. AMOUNT: 742. TOTAL TO FORM 990-EZ, LINE 16: 28,478.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>DESCRIPTION: DEPOSIT. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 20.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER LIABILITIES</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 26</ReturnReference>
        <Explanation>DESCRIPTION: RESERVED DONATIONS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 130.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <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.</Declaration>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>