Civic Intelligence

Fleet Reserve Association Branch 261

EIN 23-7160111 • 501(c)4 • Lemoore, CA

Profile

Provide youth scholarships & activities.

PO Box 669Lemoore, CA 93245

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

68th percentile

12%

Higher net margin than 68% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

52nd percentile

-0.2%

Faster asset growth than 52% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

32nd percentile

-13%

Faster revenue growth than 32% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$60,868

Up $6,389 (+12%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$60,868

Up $6,389 (+12%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin68th percentile

Revenue

Up

$53,705

Up $20,582 (+62%) from 2024

Expenses

Up

$47,316

Up $7,608 (+19%) from 2024

Net Income

Up

$6,389

Up $12,974 (+197%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$100K$50K$0-$50KAssets 2012: $51,745Liabilities 2012: $57,027Net Assets 2012: -$5,2822012Assets 2013: $37,687Liabilities 2013: $37,843Net Assets 2013: -$1562013Assets 2014: $27,373Liabilities 2014: $19,882Net Assets 2014: $7,4912014Assets 2015: $27,847Liabilities 2015: $19,881Net Assets 2015: $7,9662015Assets 2016: $30,533Liabilities 2016: $17,579Net Assets 2016: $12,9542016Assets 2017: $49,295Liabilities 2017: $20,955Net Assets 2017: $28,3402017Assets 2018: $75,706Liabilities 2018: $19,557Net Assets 2018: $56,1492018Assets 2019: $85,949Liabilities 2019: $22,474Net Assets 2019: $63,4752019Assets 2020: $72,542Liabilities 2020: $20,000Net Assets 2020: $52,5422020Assets 2021: $75,087Liabilities 2021: $16,803Net Assets 2021: $58,2842021Assets 2022: $81,060Liabilities 2022: $19,093Net Assets 2022: $61,9672022Assets 2023: $61,064Net Assets 2023: $61,0642023Assets 2024: $54,479Net Assets 2024: $54,4792024Assets 2025: $60,868Net Assets 2025: $60,8682025

Highlighted filing

2025

Assets$60,868
Liabilities-
Net Assets$60,868
Open 2025 Filing

Operations Trend

Revenue Growth32nd percentile

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

$100K$50K$0-$50KRevenue 2012: $13,694Expenses 2012: $21,420Net Income 2012: -$7,7262012Revenue 2013: $12,406Expenses 2013: $15,006Net Income 2013: -$2,6002013Revenue 2014: $27,196Expenses 2014: $22,305Net Income 2014: $4,8912014Revenue 2015: $26,410Expenses 2015: $25,935Net Income 2015: $4752015Revenue 2016: $61,806Expenses 2016: $56,818Net Income 2016: $4,9882016Revenue 2017: $36,112Expenses 2017: $18,751Net Income 2017: $17,3612017Revenue 2018: $30,262Expenses 2018: $22,379Net Income 2018: $7,8832018Revenue 2019: $37,377Expenses 2019: $30,051Net Income 2019: $7,3262019Revenue 2020: $27,339Expenses 2020: $38,272Net Income 2020: -$10,9332020Revenue 2021: $25,659Expenses 2021: $19,917Net Income 2021: $5,7422021Revenue 2022: $36,791Expenses 2022: $33,108Net Income 2022: $3,6832022Revenue 2023: $70,698Expenses 2023: $57,609Net Income 2023: $13,0892023Revenue 2024: $33,123Expenses 2024: $39,708Net Income 2024: -$6,5852024Revenue 2025: $53,705Expenses 2025: $47,316Net Income 2025: $6,3892025

Highlighted filing

2025

Revenue$53,705
Expenses$47,316
Net Income$6,389
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$60,868
Liabilities
-
Net assets
$60,868
Revenue
$53,705
Expenses
$47,316
Net income
$6,389
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$60.9$60.9$53.7$47.3$6.39
2024Detailed filing. Detailed filing data is available for this year.$54.5$54.5$33.1$39.7$6.59
2023Detailed filing. Detailed filing data is available for this year.$61.1$61.1$70.7$57.6$13.1
2022Detailed filing. Detailed filing data is available for this year.$81.1$19.1$62.0$36.8$33.1$3.68
2021Detailed filing. Detailed filing data is available for this year.$75.1$16.8$58.3$25.7$19.9$5.74
2020Detailed filing. Detailed filing data is available for this year.$72.5$20.0$52.5$27.3$38.3$10.9
2019Detailed filing. Detailed filing data is available for this year.$85.9$22.5$63.5$37.4$30.1$7.33
2018Detailed filing. Detailed filing data is available for this year.$75.7$19.6$56.1$30.3$22.4$7.88
2017Detailed filing. Detailed filing data is available for this year.$49.3$21.0$28.3$36.1$18.8$17.4
2016Detailed filing. Detailed filing data is available for this year.$30.5$17.6$13.0$61.8$56.8$4.99
2015Detailed filing. Detailed filing data is available for this year.$27.8$19.9$7.97$26.4$25.9$0.48
2014Detailed filing. Detailed filing data is available for this year.$27.4$19.9$7.49$27.2$22.3$4.89
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.7$37.8$0.16$12.4$15.0$2.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$51.7$57.0$5.28$13.7$21.4$7.73
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Jul 10, 2025
Return Version
2024v5.2
Gross Receipts
$53,705
Mission and Program Overview

Mission

Youth Scholarships & Activities

Provide youth scholarships & activities.

Program Services

DescriptionGrantsExpenses
Youth Scholarships & Activities--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DONALD L JOHNSONSecretaryPT$0--
RAYMOND L FRATUSVice PresidentPT$0--
CODY W GOODSELLDirector-$0--
RICHARD OLIVERTreasurer-$0--
IKE PAYNE JRVice President-$0--
ROBERT CRAIGChairman-$0--
DENNIS DESJARLAISDirectorPT$0--
JAMES C HALLDirector-$0--
JASON MARTINEZPresident-$0--
CRAIG P GONZALEZDirector-$0--
EDWARD J BLASKODirector-$0--
Filing and Contact Details

Filer

Filer Name
Fleet Reserve Association Branch 261
EIN
23-7160111
Phone
5597340875
Address
PO BOX 669, LEMOORE, CA 93245

Signing Officer

Name
Richard Oliver
Title
Treasurer
Signed
2025-07-10
Discuss with paid preparer
Yes

Preparer

Firm
Accounting Services
Address
525 W MAIN ST SUITE A, VISALIA, CA 93291
Preparer
Robyn T Chandler
Phone
5597340875
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $200”

Other Expenses.1005

“Travel $200”

Other Expenses.1009

“Depreciation $6458”

Other Expenses.1012

“Insurance $10096”

Other Expenses.1

“PROPERTY TAX $5387”

Other Expenses.2

“Social activity expense $3182”

Other Expenses.3

“Youth activity expense $3037”

Other Expenses.4

“FEES $2722”

Other Expenses.5

“MEMBER FEES $1144”

Other Expenses.6

“SUPPLIES $911”

Other Assets.1003

“Machinery and Equipment - Beginning $70 Machinery and Equipment - Ending $70”

Raw XML Appendix158 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/BooksInCareOfDetail/PersonNm0ROBYN CHANDLER
IRS990EZ/BooksInCareOfDetail/PhoneNum05597340875
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0525 W MAIN ST A
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0VISALIA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd093291
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt014233
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt027080
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt048835
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06389
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01924
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt054479
IRS990EZ/Form990TotalAssetsGrp/EOYAmt060868
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt053705
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt040176
IRS990EZ/LandAndBuildingsGrp/EOYAmt033718
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt04870
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt054479
IRS990EZ/NetAssetsOrFundBalancesEOYAmt060868
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt054479
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt060868
IRS990EZ/OccupancyRentUtltsAndMaintAmt012055
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt65.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DONALD L JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RAYMOND L FRATUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CODY W GOODSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RICHARD OLIVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4IKE PAYNE JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ROBERT CRAIG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6DENNIS DESJARLAIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JAMES C HALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8JASON MARTINEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9CRAIG P GONZALEZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10EDWARD J BLASKO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt070
IRS990EZ/OtherAssetsTotalDetail/EOYAmt070
IRS990EZ/OtherExpensesTotalAmt033337
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provide youth scholarships & activities.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Youth Scholarships & Activities
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt047316
IRS990EZ/TotalRevenueAmt053705
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $6458
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $10096
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROPERTY TAX $5387
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SOCIAL ACTIVITY EXPENSE $3182
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6YOUTH ACTIVITY EXPENSE $3037
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FEES $2722
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MEMBER FEES $1144
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SUPPLIES $911
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Machinery and Equipment - Beginning $70 Machinery and Equipment - Ending $70
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Assets.1003
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD OLIVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FLEET RESERVE ASSOCIATION BRANCH 261
ReturnHeader/Filer/BusinessNameControlTxt0FLEE
ReturnHeader/Filer/EIN0237160111
ReturnHeader/Filer/PhoneNum05597340875
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 669
ReturnHeader/Filer/USAddress/CityNm0LEMOORE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093245
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953617789
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCOUNTING SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0525 W MAIN ST SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VISALIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093291
ReturnHeader/PreparerPersonGrp/PhoneNum05597340875
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Robyn T Chandler
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-10T09:58:37-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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