﻿<?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="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-06T10:27:00-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>873231666</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PKF O'CONNOR DAVIES ADVISORY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>300 TICE BOULEVARD SUITE 315</AddressLine1Txt>
        <CityNm>WOODCLIFF LAKE</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07677</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>471164486</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PARENT BOOSTER USA INC</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>RIDGEWOOD WOMEN'S SOCCER BOOSTER ASSOC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PARE</BusinessNameControlTxt>
      <PhoneNum>2014005280</PhoneNum>
      <USAddress>
        <AddressLine1Txt>627 E RIDGEWOOD AVE</AddressLine1Txt>
        <CityNm>RIDGEWOOD</CityNm>
        <StateAbbreviationCd>NJ</StateAbbreviationCd>
        <ZIPCd>07450</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SILVANA PENAVA</PersonNm>
      <PersonTitleTxt>CO-PRESIDENT</PersonTitleTxt>
      <PhoneNum>2014005280</PhoneNum>
      <SignatureDt>2024-08-06</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GARRETT M HIGGINS</PreparerPersonNm>
      <PTIN>P00543209</PTIN>
      <PhoneNum>2017129800</PhoneNum>
      <PreparationDt>2024-07-29</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <GroupExemptionNum>5271</GroupExemptionNum>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>111902</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>27706</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>69853</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="6153">6256</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1899</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>4357</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>8087</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>1388</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>6699</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>108615</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>29325</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>81268</OtherExpensesTotalAmt>
      <TotalExpensesAmt>110593</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1978</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>13796</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>11818</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>13796</BOYAmt>
        <EOYAmt>11818</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>13796</BOYAmt>
        <EOYAmt>11818</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>13796</BOYAmt>
        <EOYAmt>11818</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO SUPPORT AND ASSIST THE WOMEN'S SOCCER PROGRAMS AT RIDGEWOOD HIGH SCHOOL, TO SUPPORT AND ASSIST THE COACHES, TO ENCOURAGE A POSITIVE SCHOOL SPIRIT, AND TO INCREASE COMMUNITY AWARENESS AND APPRECIATION OF THE RIDGEWOOD WOMEN'S SOCCER PROGRAM. ALSO, TO SECURE FUNDS THAT WILL BE USED TO PURCHASE SERVICES AND SUPPLIES TO BENEFIT ALL WOMEN'S SOCCER ATHLETIC STUDENTS AT RIDGEWOOD HIGH SCHOOL.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SUPPORT AND ASSIST THE WOMEN'S SOCCER PROGRAMS AT RIDGEWOOD HIGH SCHOOL.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>104079</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>104079</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SILVANA PENAVA</PersonNm>
        <TitleTxt>CO-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JILL KAYE</PersonNm>
        <TitleTxt>CO-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KARYN SCHOENHERR</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAUREN STEVENS</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GABRIELLE WINNERT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BETH MORINO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICKIANN BUSSANICH</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</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>NJ</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>GABRIELLE WINNERT</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>627 E RIDGEWOOD AVE</AddressLine1Txt>
          <CityNm>RIDGEWOOD</CityNm>
          <StateAbbreviationCd>NJ</StateAbbreviationCd>
          <ZIPCd>07450</ZIPCd>
        </USAddress>
        <PhoneNum>2014005280</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">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>19470</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>25495</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>19486</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>25083</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>27706</CurrentTaxYearAmt>
        <TotalAmt>117240</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>40090</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11760</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>47701</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>52956</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>69853</CurrentTaxYearAmt>
        <TotalAmt>222360</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>59560</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>37255</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>67187</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>78039</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>97559</CurrentTaxYearAmt>
        <TotalAmt>339600</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>339600</PublicSupportTotal509Amt>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus4YearsAmt>967</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6134</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>6413</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4357</CurrentTaxYearAmt>
        <TotalAmt>17871</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>455</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>234</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>689</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>60982</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>37255</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>73555</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>84452</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>101916</CurrentTaxYearAmt>
        <TotalAmt>358160</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.94820</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.95000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY</FormAndLineReferenceDesc>
        <ExplanationTxt>INCOME: GROSS RECEIPTS: 8,087. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 1,388. GROSS PROFIT: 6,699. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 1,388. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 1,388.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: AWARDS AND GIFTS. AMOUNT: 5,642. DESCRIPTION: BOYS/GIRLS PASTA &amp; KICKOFF PARTY. AMOUNT: 9,166. DESCRIPTION: MISCELLANEOUS. AMOUNT: 2,683. DESCRIPTION: SUMMER CAMP/TRAINING. AMOUNT: 6,673. DESCRIPTION: SUPER SOCCER SATURDAY. AMOUNT: 11,154. DESCRIPTION: UNIFORMS &amp; EQUIP &amp; OTHER CLOTHING. AMOUNT: 8,204. DESCRIPTION: FILING FEES. AMOUNT: 763. DESCRIPTION: AD JOURNAL EXPENSES. AMOUNT: 4,160. DESCRIPTION: FRESHMAN COUNTY TOURNAMENT. AMOUNT: 3,771. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 60. DESCRIPTION: BANQUET. AMOUNT: 17,057. DESCRIPTION: TEAM BUILDING. AMOUNT: 7,497. DESCRIPTION: SENIOR DAY. AMOUNT: 4,438. TOTAL TO FORM 990-EZ, LINE 16: 81,268.</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>