Civic Intelligence

Liberty Parent Club

EIN 77-0439715 • 501(c)3 • Fresno, CA

Profile

Association to benefit liberty elementary school students

8050 N Palm Avenue Suite 106Fresno, CA 93711

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

-2.0%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$80,812

Up $8,090 (+11%) from 2023

Liabilities

Down

$0

Down $2,869 (-100%) from 2023

Net Assets

Up

$80,812

Up $10,959 (+16%) from 2023

Revenue

Down

$71,496

Down $1,493 (-2.0%) from 2023

Expenses

Up

$60,537

Up $21,880 (+57%) from 2023

Net Income

Down

$10,959

Down $23,373 (-68%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2011: $29,384Liabilities 2011: $02011Assets 2012: $46,310Liabilities 2012: $0Net Assets 2012: $46,3102012Assets 2013: $57,183Liabilities 2013: $130Net Assets 2013: $57,0532013Assets 2014: $30,029Liabilities 2014: $130Net Assets 2014: $29,8992014Assets 2015: $43,775Liabilities 2015: $3,738Net Assets 2015: $40,0372015Assets 2016: $43,865Liabilities 2016: $3,033Net Assets 2016: $40,8322016Assets 2017: $26,938Liabilities 2017: $1,553Net Assets 2017: $25,3852017Assets 2018: $25,838Liabilities 2018: $14,299Net Assets 2018: $11,5392018Assets 2019: $33,543Liabilities 2019: $5,219Net Assets 2019: $28,3242019Assets 2020: $37,039Liabilities 2020: $6,488Net Assets 2020: $30,5512020Assets 2021: $34,347Liabilities 2021: $1,230Net Assets 2021: $33,1172021Assets 2022: $36,751Liabilities 2022: $1,230Net Assets 2022: $35,5212022Assets 2023: $72,722Liabilities 2023: $2,869Net Assets 2023: $69,8532023Assets 2024: $80,812Liabilities 2024: $0Net Assets 2024: $80,8122024

Highlighted filing

2024

Assets$80,812
Liabilities$0
Net Assets$80,812

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2011: $48,685Expenses 2011: $38,771Net Income 2011: $9,9142011Revenue 2012: $42,466Expenses 2012: $25,540Net Income 2012: $16,9262012Revenue 2013: $39,221Expenses 2013: $28,478Net Income 2013: $10,7432013Revenue 2014: $16,690Expenses 2014: $43,844Net Income 2014: -$27,1542014Revenue 2015: $37,088Expenses 2015: $26,950Net Income 2015: $10,1382015Revenue 2016: $43,861Expenses 2016: $43,066Net Income 2016: $7952016Revenue 2017: $58,566Expenses 2017: $74,013Net Income 2017: -$15,4472017Revenue 2018: $59,108Expenses 2018: $72,954Net Income 2018: -$13,8462018Revenue 2019: $77,347Expenses 2019: $60,562Net Income 2019: $16,7852019Revenue 2020: $68,585Expenses 2020: $66,358Net Income 2020: $2,2272020Revenue 2021: $25,475Expenses 2021: $22,909Net Income 2021: $2,5662021Revenue 2022: $26,265Expenses 2022: $23,861Net Income 2022: $2,4042022Revenue 2023: $72,989Expenses 2023: $38,657Net Income 2023: $34,3322023Revenue 2024: $71,496Expenses 2024: $60,537Net Income 2024: $10,9592024

Highlighted filing

2024

Revenue$71,496
Expenses$60,537
Net Income$10,959

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$80.8$0.00$80.8$71.5$60.5$11.0
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$72.7$2.87$69.9$73.0$38.7$34.3
2022Detailed filing. Detailed filing data is available for this year.$36.8$1.23$35.5$26.3$23.9$2.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.3$1.23$33.1$25.5$22.9$2.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.0$6.49$30.6$68.6$66.4$2.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.5$5.22$28.3$77.3$60.6$16.8
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.8$14.3$11.5$59.1$73.0$13.8
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.9$1.55$25.4$58.6$74.0$15.4
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$43.9$3.03$40.8$43.9$43.1$0.80
2015Detailed filing. Detailed filing data is available for this year.$43.8$3.74$40.0$37.1$27.0$10.1
2014Detailed filing. Detailed filing data is available for this year.$30.0$0.13$29.9$16.7$43.8$27.2
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$57.2$0.13$57.1$39.2$28.5$10.7
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$46.3$0.00$46.3$42.5$25.5$16.9
2011Summary only. Only limited summary data is available for this year.$29.4$0.00$48.7$38.8$9.91
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jun 16, 2025
Return Version
2023v6.0
Gross Receipts
$122,488
Mission and Program Overview

Mission

Association to benefit liberty elementary school students

Program Services

DescriptionGrantsExpenses
CLASSROOM SUPPLIES - ENHANCEMENT OF EDUCATION MATERIALS, SUPPLIES, AND READING PROGRAMS$0$17,423
TECHNOLOGY PURCHASES - ROBOTICS, COMPUTER PRINTERS AND SUPPLIES$17,423$0
OTHER SCHOOL ACTIVITIES$0$13,853
CAMPUS MONITORS AND CROSSING GUARDS TO ENHANCE SCHOOL SAFETY$0$6,920
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MELISSA GULLEKSONPresident-$0--
STACEY CROSS1st Vice-President-$0--
CARISSA ALVES2nd Vice-President-$0--
OLENA KULYKTreasurer-$0--
JEFF MARKARIANAssistant Treasurer-$0--
KELLI CIPOLLARecording Secretary-$0--
RUBY HELSLEYParliamentarian-$0--
OLIVIA AGUIRREDirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
School Carnival$54,639$54,639$26,439$28,200
Snack Bar$23,862$23,862$8,889$14,973
Total Events$117,924$117,924$50,992$66,932
Filing and Contact Details

Filer

Filer Name
Liberty Parent Club
EIN
77-0439715
Phone
5594315500
Address
8050 N PALM AVENUE SUITE 106, FRESNO, CA 93711

Signing Officer

Name
Jeffrey Markarian
Title
Asst. Treasurer
Phone
5594315500
Signed
2025-06-16
Discuss with paid preparer
Yes

Preparer

Firm
Dedekian George Small & Markarian
Address
8050 N PALM AVE STE 106, FRESNO, CA 93711
Preparer
Jeffrey P Markarian
Phone
5594315500
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

Description: escrip. Amount: 805. Description: interest income. Amount: 19. Total to form 990-ez, line 8: 824.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: classroom and reading supplies. Amount: 17,423. Description: technology equipment and supplies. Amount: 22,341. Description: campus monitors and crossing guards. Amount: 6,920. Description: hospitality and special events. Amount: 7,397. Description: scholarships. Amount: 1,250. Description: school activities. Amount: 2,738. Description: donations. Amount: 290. Description: administrative expenses and supplies. Amount: 2,178. Total to form 990-ez, line 16: 60,537.

Form 990-ez, Part II, Line 24 - Other Assets

Description: deposit. Beg. Of year amount: 480. End of year amount: 380. Description: receivables. Beg. Of year amount: 61. End of year amount: 61.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: reserved donations. Beg. Of year amount: 2,869. End of year amount: 0.

Raw XML Appendix209 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/GrossReceiptsAmt0122488
IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt069853
IRS990EZ/NetAssetsOrFundBalancesEOYAmt080812
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MELISSA GULLEKSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1STACEY CROSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CARISSA ALVES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3OLENA KULYK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JEFF MARKARIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KELLI CIPOLLA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6RUBY HELSLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7OLIVIA AGUIRRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11ST VICE-PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt22ND VICE-PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4ASSISTANT TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5RECORDING SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6PARLIAMENTARIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0541
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0441
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt060537
IRS990EZ/OtherRevenueTotalAmt0824
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0ASSOCIATION TO BENEFIT LIBERTY ELEMENTARY SCHOOL STUDENTS
IRS990EZ/ProgramServiceRevenueAmt0650
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CLASSROOM SUPPLIES - ENHANCEMENT OF EDUCATION MATERIALS, SUPPLIES, AND READING PROGRAMS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1CAMPUS MONITORS AND CROSSING GUARDS TO ENHANCE SCHOOL SAFETY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2TECHNOLOGY PURCHASES - ROBOTICS, COMPUTER PRINTERS AND SUPPLIES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3OTHER SCHOOL ACTIVITIES
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt217423
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt30
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt017423
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt313853
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
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IRS990EZ/SchoolOperatingInd00
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IRS990EZ/WebsiteAddressTxt0N/A
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SCHOOL CARNIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SNACK BAR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: ESCRIP. AMOUNT: 805. DESCRIPTION: INTEREST INCOME. AMOUNT: 19. TOTAL TO FORM 990-EZ, LINE 8: 824.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: CLASSROOM AND READING SUPPLIES. AMOUNT: 17,423. DESCRIPTION: TECHNOLOGY EQUIPMENT AND SUPPLIES. AMOUNT: 22,341. DESCRIPTION: CAMPUS MONITORS AND CROSSING GUARDS. AMOUNT: 6,920. DESCRIPTION: HOSPITALITY AND SPECIAL EVENTS. AMOUNT: 7,397. DESCRIPTION: SCHOLARSHIPS. AMOUNT: 1,250. DESCRIPTION: SCHOOL ACTIVITIES. AMOUNT: 2,738. DESCRIPTION: DONATIONS. AMOUNT: 290. DESCRIPTION: ADMINISTRATIVE EXPENSES AND SUPPLIES. AMOUNT: 2,178. TOTAL TO FORM 990-EZ, LINE 16: 60,537.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: DEPOSIT. BEG. OF YEAR AMOUNT: 480. END OF YEAR AMOUNT: 380. DESCRIPTION: RECEIVABLES. BEG. OF YEAR AMOUNT: 61. END OF YEAR AMOUNT: 61.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: RESERVED DONATIONS. BEG. OF YEAR AMOUNT: 2,869. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY MARKARIAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ASST. TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05594315500
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERTY PARENT CLUB
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0770439715
ReturnHeader/Filer/PhoneNum05594315500
ReturnHeader/Filer/USAddress/AddressLine1Txt08050 N PALM AVENUE SUITE 106
ReturnHeader/Filer/USAddress/CityNm0FRESNO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093711
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770000369
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEDEKIAN GEORGE SMALL & MARKARIAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08050 N PALM AVE STE 106
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRESNO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093711
ReturnHeader/PreparerPersonGrp/PhoneNum05594315500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY P MARKARIAN
ReturnHeader/ReturnTs02025-06-16T19:51:33-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-07-31
ReturnHeader/TaxYr02023

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