Civic Intelligence

Fresno Sheriffs Correctional Sergeants

EIN 77-0360297 • 501(c)4 • Fresno, CA

Profile

The mission of the organization is to financially support educational endeavors that advance the correctional officers continuing education in matters of their work performance.

1360 Van Ness AvenueFresno, CA 93721

n/A

Siviq Scores

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

Liabilities / Assets

84th percentile

0.21x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.13x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

23rd percentile

-19%

Higher net margin than 23% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

25th percentile

-24%

Faster asset growth than 25% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

-5.4%

Faster revenue growth than 44% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$51,768

Down $15,960 (-24%) from 2023

Liabilities

Down

$10,685

Down $266 (-2.4%) from 2023

Net Assets

Down

$41,083

Down $15,694 (-28%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin23rd percentile

Revenue

Down

$83,723

Down $4,812 (-5.4%) from 2023

Expenses

Up

$99,417

Up $13,103 (+15%) from 2023

Net Income

Down

-$15,694

Down $17,915 (-807%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$100K$50K$0Assets 2016: $26,812Liabilities 2016: $11,015Net Assets 2016: $15,7972016Assets 2017: $30,638Liabilities 2017: $12,049Net Assets 2017: $18,5892017Assets 2018: $26,072Liabilities 2018: $12,469Net Assets 2018: $13,6032018Assets 2019: $43,734Liabilities 2019: $15,506Net Assets 2019: $28,2282019Assets 2020: $65,970Liabilities 2020: $15,357Net Assets 2020: $50,6132020Assets 2021: $83,242Liabilities 2021: $12,704Net Assets 2021: $70,5382021Assets 2022: $64,203Liabilities 2022: $9,647Net Assets 2022: $54,5562022Assets 2023: $67,728Liabilities 2023: $10,951Net Assets 2023: $56,7772023Assets 2024: $51,768Liabilities 2024: $10,685Net Assets 2024: $41,0832024

Highlighted filing

2024

Assets$51,768
Liabilities$10,685
Net Assets$41,083
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$150K$100K$50K$0-$50KRevenue 2016: $85,170Expenses 2016: $103,383Net Income 2016: -$18,2132016Revenue 2017: $48,586Expenses 2017: $45,794Net Income 2017: $2,7922017Revenue 2018: $55,061Expenses 2018: $60,047Net Income 2018: -$4,9862018Revenue 2019: $66,548Expenses 2019: $51,923Net Income 2019: $14,6252019Revenue 2020: $83,796Expenses 2020: $61,411Net Income 2020: $22,3852020Revenue 2021: $85,250Expenses 2021: $65,325Net Income 2021: $19,9252021Revenue 2022: $77,342Expenses 2022: $93,324Net Income 2022: -$15,9822022Revenue 2023: $88,535Expenses 2023: $86,314Net Income 2023: $2,2212023Revenue 2024: $83,723Expenses 2024: $99,417Net Income 2024: -$15,6942024

Highlighted filing

2024

Revenue$83,723
Expenses$99,417
Net Income-$15,694
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$51,768
Liabilities
$10,685
Net assets
$41,083
Revenue
$83,723
Expenses
$99,417
Net income
-$15,694
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.52$0.11$0.41$0.84$0.99$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.11$0.57$0.89$0.86$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.64$0.10$0.55$0.77$0.93$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.83$0.13$0.71$0.85$0.65$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.15$0.51$0.84$0.61$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.44$0.16$0.28$0.67$0.52$0.15
2018Detailed filing. Detailed filing data is available for this year.$0.26$0.12$0.14$0.55$0.60$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.31$0.12$0.19$0.49$0.46$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.11$0.16$0.85$1.03$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 8, 2025
Return Version
2024v5.2
Gross Receipts
$83,723
Mission and Program Overview

Mission

The mission of the organization is to financially support educational endeavors that advance the correctional officers continuing education in matters of their work performance.

Program Services

DescriptionGrantsExpenses
THE ASSOCIATION PARTICIPATES IN CHARITABLE AND EDUCATIONAL FUNCTIONS FOR ITS MEMBERS.-$99,417
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KONG YANGVice President-$0--
LARRY GALAVIZPresident-$0--
GUADALUPE YBARRASecretary/Treas-$0--
Filing and Contact Details

Filer

Filer Name
Fresno Sheriffs Correctional Sergeants
EIN
77-0360297
Phone
5592683372
Address
1360 VAN NESS AVENUE, FRESNO, CA 93721

Signing Officer

Name
Larry Galaviz
Title
President
Signed
2025-07-08
Discuss with paid preparer
Yes

Preparer

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

Additional Explanations

Other Expenses.1002

“Office Expenses $141”

Other Expenses.1005

“Travel $12081”

Other Expenses.1012

“Insurance $44473”

Other Expenses.1

“COMMUNITY SUPPORT $14702”

Other Expenses.2

“BOARD EXPENSES $12561”

Other Expenses.3

“Administration fees $12000”

Other Expenses.4

“TRAINING $2250”

Other Expenses.5

“MISCELLANEOUS $597”

Other Assets.1005

“Accounts Receivable - Beginning $794 Accounts Receivable - Ending $794”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $10951 Accounts Payable and Accrued Expenses - Ending $10685”

Raw XML Appendix127 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.

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IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt066934
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2GUADALUPE YBARRA
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary/Treas
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
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IRS990EZ/OtherAssetsTotalDetail/BOYAmt0794
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0794
IRS990EZ/OtherExpensesTotalAmt098805
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IRS990EZ/PrimaryExemptPurposeTxt0THE MISSION OF THE ORGANIZATION IS TO FINANCIALLY SUPPORT EDUCATIONAL ENDEAVORS THAT ADVANCE THE CORRECTIONAL OFFICERS CONTINUING EDUCATION IN MATTERS OF THEIR WORK PERFORMANCE.
IRS990EZ/PrintingPublicationsPostageAmt014
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt099417
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt010685
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IRS990EZ/TaxReimbursedByOrganizationAmt00
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IRS990EZ/TotalRevenueAmt083723
IRS990EZ/TransactionWithControlEntInd0false
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IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $141
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $12081
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $44473
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMMUNITY SUPPORT $14702
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD EXPENSES $12561
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADMINISTRATION FEES $12000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRAINING $2250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISCELLANEOUS $597
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Accounts Receivable - Beginning $794 Accounts Receivable - Ending $794
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Accounts Payable and Accrued Expenses - Beginning $10951 Accounts Payable and Accrued Expenses - Ending $10685
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093711
ReturnHeader/PreparerPersonGrp/PhoneNum05594474500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Leslie H Townsend
ReturnHeader/ReturnTs02025-07-08T09:57:13-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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