Civic Intelligence

Fresno Deputy Sheriffs Association

EIN 23-7377560 • 501(c)5 • Fresno, CA

Profile

The organization provides numerous services for its members such as group health, disability and life insurance, legal defense, and negotiations. The organization is also involved in public relations and community service.

1360 Van Ness AvenueFresno, CA 93721

www.fresnodsa.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.05x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.06x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

35th percentile

2.2%

Higher net margin than 35% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

21st percentile

-2.2%

Faster asset growth than 21% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

11%

Faster revenue growth than 66% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,476,064

Down $33,634 (-2.2%) from 2024

Liabilities

Down

$71,008

Down $58,005 (-45%) from 2024

Net Assets

Up

$1,405,056

Up $24,371 (+1.8%) from 2024

Revenue

Up

$1,124,328

Up $111,303 (+11%) from 2024

Expenses

Up

$1,099,957

Up $19,484 (+1.8%) from 2024

Net Income

Up

$24,371

Up $91,819 (+136%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2016: $1,400,960Liabilities 2016: $170,654Net Assets 2016: $1,230,3062016Assets 2017: $1,446,033Liabilities 2017: $154,245Net Assets 2017: $1,291,7882017Assets 2018: $1,510,791Liabilities 2018: $137,629Net Assets 2018: $1,373,1622018Assets 2019: $1,512,359Liabilities 2019: $96,876Net Assets 2019: $1,415,4832019Assets 2020: $1,532,466Liabilities 2020: $108,971Net Assets 2020: $1,423,4952020Assets 2021: $1,424,638Liabilities 2021: $90,596Net Assets 2021: $1,334,0422021Assets 2022: $1,467,750Liabilities 2022: $69,756Net Assets 2022: $1,397,9942022Assets 2023: $1,538,444Liabilities 2023: $90,311Net Assets 2023: $1,448,1332023Assets 2024: $1,509,698Liabilities 2024: $129,013Net Assets 2024: $1,380,6852024Assets 2025: $1,476,064Liabilities 2025: $71,008Net Assets 2025: $1,405,0562025

Highlighted filing

2025

Assets$1,476,064
Liabilities$71,008
Net Assets$1,405,056

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $912,148Expenses 2016: $923,000Net Income 2016: -$10,8522016Revenue 2017: $1,010,668Expenses 2017: $949,186Net Income 2017: $61,4822017Revenue 2018: $1,077,538Expenses 2018: $996,164Net Income 2018: $81,3742018Revenue 2019: $1,102,298Expenses 2019: $1,059,977Net Income 2019: $42,3212019Revenue 2020: $1,061,953Expenses 2020: $1,053,941Net Income 2020: $8,0122020Revenue 2021: $966,551Expenses 2021: $1,056,004Net Income 2021: -$89,4532021Revenue 2022: $1,213,508Expenses 2022: $1,149,556Net Income 2022: $63,9522022Revenue 2023: $1,164,914Expenses 2023: $1,114,775Net Income 2023: $50,1392023Revenue 2024: $1,013,025Expenses 2024: $1,080,473Net Income 2024: -$67,4482024Revenue 2025: $1,124,328Expenses 2025: $1,099,957Net Income 2025: $24,3712025

Highlighted filing

2025

Revenue$1,124,328
Expenses$1,099,957
Net Income$24,371

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Dec 8, 2025
Return Version
2024v5.2
Gross Receipts
$1,318,515
Mission and Program Overview

Mission

The organization provides numerous services for its members such as group health, disability and life insurance, legal defense, and negotiations. The organization is also involved in public relations and community service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$418,964$468,148▲ $49,184
Land, Buildings, and Equipment, Net$509,791$452,711▼ $57,080
Investments in Publicly Traded Securities$317,955$360,185▲ $42,230
Cash and Non-Interest-Bearing Accounts$253,997$190,246▼ $63,751
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,509,698$1,476,064▼ $33,634
Other Assets Total$8,991$4,774▼ $4,217
Liabilities
Mortgage Notes Payable Secured by Investment Property$129,013$71,008▼ $58,005
Total Liabilities$129,013$71,008▼ $58,005
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,380,685$1,405,056▲ $24,371
Total Net Assets Fund Balance$1,380,685$1,405,056▲ $24,371
Total Liabilities and Net Assets / Fund Balance$1,509,698$1,476,064▼ $33,634

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$165,424$273,455$438,879
Leasehold Improvements$194,845$168,919$363,764
Equipment$8,434$108,818$117,252
Land$75,000-$75,000
Other Land Buildings$9,008$63,587$72,595
Compensation and Service Providers

Board Members and Trustees

NameTitle
Eric SchmidtPresident
Ethan BareDirector
Garrett MajorsDirector
Josh DurenDirector
Randy CaseDirector
Seth YoshidaDirector
Tyler HitterDirector
Isaac Torres1st Vice Pres.
John Capriola2nd Vice Pres
Nicole GentzAdmin Assistant
Tammy PaniaguaBusiness Manager
Jeffrey ShipmanSec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$526,626
Program Service Revenue
$589,461
Investment Income
$18,579
Other Revenue
$-10,338
Change in Net Assets
$24,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$437,573
Salaries, Compensation, and Employee Benefits$150,054
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$512,330--$512,330
Other Salaries and Wages$108,868$12,096-$120,964
Travel$51,280$5,698-$56,978
Fees for Services Legal$45,107$5,012-$50,119
All Other Expenses$36,121$4,015-$40,136
Depreciation Depletion$35,843$3,983-$39,826
Other Expenses$25,498$2,833-$28,331
Office Expenses$18,673$2,075-$20,748
Pension Plan Contributions$16,696$1,855-$18,551
Insurance$13,224$1,469-$14,693
Fees for Services Accounting$10,277$1,142-$11,419
Payroll Taxes$9,485$1,054-$10,539
Interest$3,402$378-$3,780
Total Functional Expenses$1,041,194$58,763$0$1,099,957
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$107,472
Fundraising Gross Income$97,861
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$86,853$86,853$92,272$-5,419
Wally Competition$6,478$6,478$1,551$4,927
Total Events$93,331$93,331$93,823$-492
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The members of the Association are Fresno Sheriff's Deputies and Sergents. Members are automatically enrolled in the FDSA.

Form 990, Part VI, Section A, Line 7A

A nominating committee is in place to organize members who want to be slated into officer/director positions. The membership votes to place the nominated individuals into office.

Form 990, Part VI, Section A, Line 7B

Members vote on approval/changes to the memorandum of understanding (relating to the employment contract with the County of Fresno, CA).

Form 990, Part VI, Section B, Line 11B

The President reviews the return prior to signing and mailing.

Form 990, Part VI, Section B, Line 12C

The Board of Directors annually sign Conflict of Interest Policy statements.

Form 990, Part VI, Section C, Line 19

Governing documents are located at the Association's office and are available for viewing during regular business hours.

Filing and Contact Details

Filer

Filer Name
Fresno Deputy Sheriffs Association
EIN
23-7377560
Phone
5592683372
Address
1360 VAN NESS AVENUE, FRESNO, CA 93721

Signing Officer

Name
Isaac Torres
Title
New President
Signed
2025-12-08
Discuss with paid preparer
Yes

Organization Details

Formed
1977
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
50

Preparer

Firm
Hills Renaut Homen & Hughes
Address
7040 North Marks Suite 111, Fresno, CA 93711
Preparer
Leslie H Townsend
Phone
5594474500
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

FRESNO DEPUTY SHERIFF'S ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(c)(5) OF THE INTERNAL REVENUE CODE. HOWEVER, THE ASSOCIATION OPERATES A SOCIAL HALL FOR THE BENEFIT OF ITS MEMBERS AND THE RELATED REVENUE IS CONSIDERED UNRELATED BUSINESS INCOME. THIS INCOME IS SUBJECT TO UNRELATED BUSINESS INCOME TAX FOR FEDERAL AND CALIFORNIA PURPOSES.THE INCOME TAX RETURNS FOR THE THREE PRIOR YEARS FOR FEDERAL AND THE FOUR PRIOR YEARS FOR STATE INCOME TAX PURPOSES ARE SUBJECT TO EXAMINATION BY APPROPRIATE TAX AUTHORITIES. INTEREST AND PENALITIES, IF IMPOSED FROM TAX POSITIONS, ARE RECOGNIZED IN THE FINANCIAL STATEMENTS AS GENERAL AND ADMINISTRATIVE EXPENSES. NO INTEREST OR PENALTIES HAVE BEEN RECOGNIZED IN THE CURRENT YEAR.

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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0317955
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0360185
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0614779
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0509791
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0452711
IRS990/LandBldgEquipCostOrOtherBssAmt01067490
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt024793
IRS990/LessRentalExpensesGrp/RealAmt059055
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0526626
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION PROVIDES NUMEROUS SERVICES FOR ITS MEMBERS SUCH AS GROUP HEALTH, DISABILITY AND LIFE INSURANCE, LEGAL DEFENSE, AND NEGOTIATIONS. THE ORGANIZATION IS ALSO INVOLVED IN PUBLIC RELATIONS AND COMMUNITY SERVICE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0129013
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt071008
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IRS990/NetAssetsOrFundBalancesEOYAmt01405056
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-7293
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-7293
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-9611
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-9611
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt0-1773
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-1773
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01046
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt01046
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01380685
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01405056
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02075
IRS990/OfficeExpensesGrp/ProgramServicesAmt018673
IRS990/OfficeExpensesGrp/TotalAmt020748
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt08991
IRS990/OtherAssetsTotalGrp/EOYAmt04774
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0COMMUNITY SUPPORT
IRS990/OtherExpensesGrp/Desc1OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL & MAINT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08182
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15016
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23955
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32833
IRS990/OtherExpensesGrp/ProgramServicesAmt073643
IRS990/OtherExpensesGrp/ProgramServicesAmt145147
IRS990/OtherExpensesGrp/ProgramServicesAmt235600
IRS990/OtherExpensesGrp/ProgramServicesAmt325498
IRS990/OtherExpensesGrp/TotalAmt081825
IRS990/OtherExpensesGrp/TotalAmt150163
IRS990/OtherExpensesGrp/TotalAmt239555
IRS990/OtherExpensesGrp/TotalAmt328331
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012096
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0108868
IRS990/OtherSalariesAndWagesGrp/TotalAmt0120964
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01054
IRS990/PayrollTaxesGrp/ProgramServicesAmt09485
IRS990/PayrollTaxesGrp/TotalAmt010539
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01855
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt016696
IRS990/PensionPlanContributionsGrp/TotalAmt018551
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0561000
IRS990/ProgramServiceRevenueGrp/BusinessCd1524126
IRS990/ProgramServiceRevenueGrp/BusinessCd2525100
IRS990/ProgramServiceRevenueGrp/Desc0ADMINISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1LEGAL DEFENSE PREMIUMS
IRS990/ProgramServiceRevenueGrp/Desc2LIFE/DISABILITY PREMIUMS
IRS990/ProgramServiceRevenueGrp/Desc3OTHER
IRS990/ProgramServiceRevenueGrp/Desc4PARKING FEES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt037440
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt049774
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1298600
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2203647
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt049774
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1298600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2203647
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt337440
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0521231
IRS990/PYContributionsGrantsAmt0552998
IRS990/PYInvestmentIncomeAmt017488
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0430509
IRS990/PYOtherRevenueAmt0-164167
IRS990/PYProgramServiceRevenueAmt0606706
IRS990/PYRevenuesLessExpensesAmt0-67448
IRS990/PYSalariesCompEmpBnftPaidAmt0128733
IRS990/PYTotalExpensesAmt01080473
IRS990/PYTotalRevenueAmt01013025
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt024371
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01046
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0418964
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0468148
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0165424
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0273455
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0438879
IRS990ScheduleD/EquipmentGrp/BookValueAmt08434
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0108818
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0117252
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt075000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0194845
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0168919
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0363764
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09008
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt063587
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt072595
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FRESNO DEPUTY SHERIFF'S ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(c)(5) OF THE INTERNAL REVENUE CODE. HOWEVER, THE ASSOCIATION OPERATES A SOCIAL HALL FOR THE BENEFIT OF ITS MEMBERS AND THE RELATED REVENUE IS CONSIDERED UNRELATED BUSINESS INCOME. THIS INCOME IS SUBJECT TO UNRELATED BUSINESS INCOME TAX FOR FEDERAL AND CALIFORNIA PURPOSES.THE INCOME TAX RETURNS FOR THE THREE PRIOR YEARS FOR FEDERAL AND THE FOUR PRIOR YEARS FOR STATE INCOME TAX PURPOSES ARE SUBJECT TO EXAMINATION BY APPROPRIATE TAX AUTHORITIES. INTEREST AND PENALITIES, IF IMPOSED FROM TAX POSITIONS, ARE RECOGNIZED IN THE FINANCIAL STATEMENTS AS GENERAL AND ADMINISTRATIVE EXPENSES. NO INTEREST OR PENALTIES HAVE BEEN RECOGNIZED IN THE CURRENT YEAR.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WALLY COMPETITION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt086853
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt06478
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt093331
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt086853
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06478
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt093331
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-492
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt093823
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt092272
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01551
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The members of the Association are Fresno Sheriff's Deputies and Sergents. Members are automatically enrolled in the FDSA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A nominating committee is in place to organize members who want to be slated into officer/director positions. The membership votes to place the nominated individuals into office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members vote on approval/changes to the memorandum of understanding (relating to the employment contract with the County of Fresno, CA).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The President reviews the return prior to signing and mailing.

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