<?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="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-06-17T20:32:07-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>770000369</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DEDEKIAN GEORGE SMALL &amp; MARKARIAN</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>8050 N PALM AVE STE 106</AddressLine1Txt>
        <CityNm>FRESNO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93711</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>770439715</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LIBERTY PARENT CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LIBE</BusinessNameControlTxt>
      <PhoneNum>5594315500</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8050 N PALM AVENUE SUITE 106</AddressLine1Txt>
        <CityNm>FRESNO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93711</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JEFFREY MARKARIAN</PersonNm>
      <PersonTitleTxt>ASST. TREASURER</PersonTitleTxt>
      <PhoneNum>5594315500</PhoneNum>
      <SignatureDt>2024-06-17</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JEFFREY</PersonFirstNm>
        <PersonLastNm>MARKARIAN</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEFFREY P MARKARIAN</PreparerPersonNm>
      <PTIN>P00070089</PTIN>
      <PhoneNum>5594315500</PhoneNum>
      <PreparationDt>2024-06-17</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>104339</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>3342</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>7742</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">92475</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>31350</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>61125</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>780</OtherRevenueTotalAmt>
      <TotalRevenueAmt>72989</TotalRevenueAmt>
      <OtherExpensesTotalAmt>38657</OtherExpensesTotalAmt>
      <TotalExpensesAmt>38657</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>34332</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>35521</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>69853</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>36731</BOYAmt>
        <EOYAmt>72181</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>20</BOYAmt>
        <EOYAmt>541</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>36751</BOYAmt>
        <EOYAmt>72722</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1230</BOYAmt>
        <EOYAmt>2869</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>35521</BOYAmt>
        <EOYAmt>69853</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ASSOCIATION TO BENEFIT LIBERTY ELEMENTARY SCHOOL STUDENTS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CLASSROOM SUPPLIES - ENHANCEMENT OF EDUCATION MATERIALS, SUPPLIES, AND READING PROGRAMS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>16537</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CAMPUS MONITORS AND CROSSING GUARDS TO ENHANCE SCHOOL SAFETY</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>6532</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TECHNOLOGY PURCHASES - ROBOTICS, COMPUTER PRINTERS AND SUPPLIES</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>7187</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>30256</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MELISSA GULLEKSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STACEY CROSS</PersonNm>
        <TitleTxt>1ST VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARISSA ALVES</PersonNm>
        <TitleTxt>2ND VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>OLENA KULYK</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEFF MARKARIAN</PersonNm>
        <TitleTxt>ASSISTANT TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLI CIPOLLA</PersonNm>
        <TitleTxt>RECORDING SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RUBY HELSLEY</PersonNm>
        <TitleTxt>PARLIAMENTARIAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>OLIVIA AGUIRRE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JEFFREY P MARKARIAN CPA</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>8050 N PALM AVENUE SUITE 106</AddressLine1Txt>
          <CityNm>FRESNO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93711</ZIPCd>
        </USAddress>
        <PhoneNum>5594315500</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>575</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1225</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4250</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4250</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7742</CurrentTaxYearAmt>
        <TotalAmt>18042</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>575</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1225</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4250</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4250</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7742</CurrentTaxYearAmt>
        <TotalAmt>18042</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>18042</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>52</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>66</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>24</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>74</CurrentTaxYearAmt>
        <TotalAmt>241</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>18283</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>361016</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.98680</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.95990</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>SCHOOL CARNIVAL</Event1Nm>
        <GrossReceiptsEvent1Amt>46415</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>46415</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>15382</OtherDirectExpensesEvent1Amt>
        <Event2Nm>SNACK BAR</Event2Nm>
        <GrossReceiptsEvent2Amt>19247</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>19247</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>12189</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsOtherEventsAmt>26813</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>26813</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>3779</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>92475</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>92475</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>31350</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>31350</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>61125</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ESCRIP. AMOUNT: 706. DESCRIPTION: INTEREST INCOME. AMOUNT: 74. TOTAL TO FORM 990-EZ, LINE 8: 780.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: CLASSROOM AND READING SUPPLIES. AMOUNT: 16,537. DESCRIPTION: TECHNOLOGY EQUIPMENT AND SUPPLIES. AMOUNT: 7,187. DESCRIPTION: CAMPUS MONITORS AND CROSSING GUARDS. AMOUNT: 6,532. DESCRIPTION: HOSPITALITY AND SPECIAL EVENTS. AMOUNT: 4,864. DESCRIPTION: SCHOLARSHIPS. AMOUNT: 1,000. DESCRIPTION: SCHOOL ACTIVITIES. AMOUNT: 22. DESCRIPTION: DONATIONS. AMOUNT: 1,584. DESCRIPTION: ADMINISTRATIVE EXPENSES AND SUPPLIES. AMOUNT: 931. TOTAL TO FORM 990-EZ, LINE 16: 38,657.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DEPOSIT. BEG. OF YEAR AMOUNT: 20. END OF YEAR AMOUNT: 480. DESCRIPTION: RECEIVABLES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 61.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: RESERVED DONATIONS. BEG. OF YEAR AMOUNT: 1,230. END OF YEAR AMOUNT: 2,869.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>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>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
