﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-11T09:01:53-08:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>942191284</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MOORE GRIDER &amp; COMPANY LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>325 E SIERRA AVE</AddressLine1Txt>
        <CityNm>FRESNO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93710</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>202439388</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>VALLEY OAK PARENT CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>VALL</BusinessNameControlTxt>
      <PhoneNum>5592605437</PhoneNum>
      <USAddress>
        <AddressLine1Txt>465 E CHAMPLAIN</AddressLine1Txt>
        <CityNm>FRESNO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93720</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NICKI HENSON</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2025-11-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Kendall K Wheeler CPA</PreparerPersonNm>
      <PTIN>P00847595</PTIN>
      <PhoneNum>5594400700</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>111863</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>22206</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>330</MembershipDuesAmt>
      <InvestmentIncomeAmt>74</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="22206" referenceDocumentId="IRS990ScheduleG">56655</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>38373</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>18282</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>32598</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>29128</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>3470</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>44362</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>20833</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1330</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>32307</OtherExpensesTotalAmt>
      <TotalExpensesAmt>54470</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-10108</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>64417</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>54309</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>64417</BOYAmt>
        <EOYAmt>54309</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>64417</BOYAmt>
        <EOYAmt>54309</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>64417</BOYAmt>
        <EOYAmt>54309</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO SUPPORT THE EDUCATIONAL FUNCTIONS OF ELEMENTARY SCHOOL STUDENTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TONER/RIZO MACHINE</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2901</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PURCHASE OF SPORTS EQUIPMENT/UNIFORMS AND SCHOOLWIDE WISH LIST ITEMS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4385</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PURCHASE OF PLAYGROUND EQUIPMENT/CLASSROOM ITEMS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2200</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GRADE-LEVEL GRANTS PROVIDED</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>7287</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>7287</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TEACHER SUPPORT GRANTS</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>2295</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>2295</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>STUDENT BODY SUPPORT</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>11251</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>11251</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>30319</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA GROSS</PersonNm>
        <TitleTxt>1ST VICE PRESID</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTTY PHILLIPS</PersonNm>
        <TitleTxt>2ND VIC PRESID</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATIE REILLY-LOW</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICKI HENSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARLA SANTIAGO</PersonNm>
        <TitleTxt>PARLIAMENTARIAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>NICKI HENSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>465 E CHAMPLAIN</AddressLine1Txt>
          <CityNm>FRESNO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93720</ZIPCd>
        </USAddress>
        <PhoneNum>5592605437</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="24020490" softwareVersionNum="2024v5.2">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>15251</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>25161</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>40640</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38981</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22536</CurrentTaxYearAmt>
        <TotalAmt>142569</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>11201</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35144</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>30635</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>96273</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>89253</CurrentTaxYearAmt>
        <TotalAmt>262506</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>26452</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60305</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>71275</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>135254</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>111789</CurrentTaxYearAmt>
        <TotalAmt>405075</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>405075</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>59</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>47</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>95</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>103</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>74</CurrentTaxYearAmt>
        <TotalAmt>378</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>59</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>47</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>95</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>103</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>74</CurrentTaxYearAmt>
        <TotalAmt>378</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>26511</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60352</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>71370</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>135357</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>111863</CurrentTaxYearAmt>
        <TotalAmt>405453</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99910</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99890</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00090</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00110</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="24020490" softwareVersionNum="2024v5.2">
      <FundraisingEventInformationGrp>
        <Event1Nm>CARNIVAL</Event1Nm>
        <GrossReceiptsEvent1Amt>55152</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>18795</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>36357</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>600</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>17325</OtherDirectExpensesEvent1Amt>
        <Event2Nm>VARIOUS EVENTS</Event2Nm>
        <GrossReceiptsEvent2Amt>23709</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>3411</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>20298</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>20448</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>78861</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>22206</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>56655</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>600</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>37773</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>38373</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>18282</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Grants and Similar Amounts Paid In Excess of $5,000.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Class of Activity: EDUCATION | Donee's Name: VALLEY OAK ELEMENTARY | Donee's Address: 465 E CHAMPLAIN FRESNO CA 93730 | Cash Amount Given: $20833</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $17999</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $397</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>SPORTS EQUIPMENT / UNIFORM $4385</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>HOSPITALITY $4127</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPUTER PERIPHERALS $2901</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>PLAYGROUND EQUIP $2200</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES $298</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>