Civic Intelligence

Fresno Teachers Association

990 • Fiscal year 2015 • EIN 94-1450149

Sep 01, 2014 to Aug 31, 2015 • Filed on Jan 15, 2016

5334 North Fresno StreetFresno, CA 93710

(559) 224-8430

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

71st percentile

0.09x

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

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

76th percentile

0.12x

Higher debt load relative to revenue than 76% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Net Margin

11th percentile

-10%

Higher net margin than 11% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

79th percentile

$169,008

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Asset Growth

15th percentile

-6.5%

Faster asset growth than 15% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

63rd percentile

7.1%

Faster revenue growth than 63% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,750,062

Down $121,593 (-6.5%) from 2014

Net Assets

Down

$1,584,130

Down $139,443 (-8.1%) from 2014

Liabilities

Up

$165,932

Up $17,850 (+12%) from 2014

Revenue

Up

$1,350,077

Up $89,289 (+7.1%) from 2014

Expenses

Down

$1,489,518

Down $51,618 (-3.3%) from 2014

Net Income

Up

-$139,441

Up $140,907 (+50%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $1,753,085Liabilities 2010: $77,676Net Assets 2010: $1,675,4092010Assets 2011: $1,893,718Liabilities 2011: $88,314Net Assets 2011: $1,805,4042011Assets 2012: $2,058,291Liabilities 2012: $94,487Net Assets 2012: $1,963,8042012Assets 2013: $2,125,806Liabilities 2013: $121,885Net Assets 2013: $2,003,9212013Assets 2014: $1,871,655Liabilities 2014: $148,082Net Assets 2014: $1,723,5732014Assets 2015: $1,750,062Liabilities 2015: $165,932Net Assets 2015: $1,584,1302015Assets 2016: $1,648,723Liabilities 2016: $204,065Net Assets 2016: $1,444,6582016Assets 2017: $1,785,005Liabilities 2017: $161,538Net Assets 2017: $1,623,4672017Assets 2018: $1,817,668Liabilities 2018: $262,685Net Assets 2018: $1,554,9832018Assets 2019: $2,663,543Liabilities 2019: $177,472Net Assets 2019: $2,486,0712019Assets 2020: $3,428,652Liabilities 2020: $228,739Net Assets 2020: $3,199,9132020Assets 2021: $4,001,068Liabilities 2021: $211,273Net Assets 2021: $3,789,7952021Assets 2022: $4,531,928Liabilities 2022: $324,416Net Assets 2022: $4,207,5122022Assets 2023: $4,596,418Liabilities 2023: $371,689Net Assets 2023: $4,224,7292023Assets 2024: $4,903,642Liabilities 2024: $317,112Net Assets 2024: $4,586,5302024Assets 2025: $5,219,873Liabilities 2025: $298,204Net Assets 2025: $4,921,6692025

Highlighted filing

2015

Assets$1,750,062
Liabilities$165,932
Net Assets$1,584,130

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,139,3272010Expenses 2011: $1,258,1042011Revenue 2012: $1,275,092Expenses 2012: $1,116,692Net Income 2012: $158,4002012Revenue 2013: $1,247,159Expenses 2013: $1,207,042Net Income 2013: $40,1172013Revenue 2014: $1,260,788Expenses 2014: $1,541,136Net Income 2014: -$280,3482014Revenue 2015: $1,350,077Expenses 2015: $1,489,518Net Income 2015: -$139,4412015Revenue 2016: $1,473,371Expenses 2016: $1,612,843Net Income 2016: -$139,4722016Revenue 2017: $2,033,616Expenses 2017: $1,854,807Net Income 2017: $178,8092017Revenue 2018: $1,945,753Expenses 2018: $2,014,237Net Income 2018: -$68,4842018Revenue 2019: $2,258,219Expenses 2019: $1,327,131Net Income 2019: $931,0882019Revenue 2020: $2,280,193Expenses 2020: $1,566,351Net Income 2020: $713,8422020Revenue 2021: $2,321,656Expenses 2021: $1,731,774Net Income 2021: $589,8822021Revenue 2022: $2,385,113Expenses 2022: $1,967,396Net Income 2022: $417,7172022Revenue 2023: $2,603,939Expenses 2023: $2,586,722Net Income 2023: $17,2172023Revenue 2024: $2,915,954Expenses 2024: $2,541,151Net Income 2024: $374,8032024Revenue 2025: $2,830,246Expenses 2025: $2,474,027Net Income 2025: $356,2192025

Highlighted filing

2015

Revenue$1,350,077
Expenses$1,489,518
Net Income-$139,441
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Jan 15, 2016
Return Version
2014v6.0
Gross Receipts
$1,350,077
Mission and Program Overview

Mission

To provide the means of social and professional fraternization among the members of the teaching profession.

Representation of the members of the association in their relations with their employer.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,433,559$1,108,516▼ $325,043
Cash and Non-Interest-Bearing Accounts$327,052$461,131▲ $134,079
Land, Buildings, and Equipment, Net$93,474$158,918▲ $65,444
Prepaid Expenses and Deferred Charges$1,553$8,585▲ $7,032
Accounts Receivable$3,850$180▼ $3,670
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,871,655$1,750,062▼ $121,593
Other Assets Total$12,167$12,732▲ $565
Liabilities
Accounts Payable and Accrued Expenses$148,082$160,932▲ $12,850
Grants Payable-$5,000-
Total Liabilities$148,082$165,932▲ $17,850
Net Assets / Fund Balance
Unrestricted Net Assets$1,723,573$1,584,130▼ $139,443
Total Net Assets Fund Balance$1,723,573$1,584,130▼ $139,443
Total Liabilities and Net Assets / Fund Balance$1,871,655$1,750,062▼ $121,593

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$111,692$275,822$387,514
Other Land Buildings$26,076$134,306$160,382
Land$18,548-$18,548
Equipment$2,602$3,904$6,506
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Louis JamersonExecutive DirectorFT$169,008$169,008
Gary AlfordAssociate Executive DirectorFT$128,717$128,717
Tish RicePresidentFT$120,105$120,105
Mo KashmiriAssociate Executive DirectorFT$92,947$92,947
Brenda Emerson AlfordAssociate Executive DirectorFT$11,547$11,547

Board Members and Trustees

NameTitle
Adam EbrahimVice President
Al ChandDirector
Chris FinleyDirector
Jerome RiceDirector
Mai Summer VueDirector
Mark VargasDirector
Reginald PhillipsDirector
Teri ReichertSecretary
Debbie HenellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$591,776
Investment Income
$5,365
Other Revenue
$752,936
Change in Net Assets
$-139,441

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,350,077
Total Revenue per Audited Statements
$1,350,077
Total Revenue per Form 990
$1,350,077
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,187,620
Other Expenses$301,898
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$522,324
Pension Plan Contributions---$276,841
Other Employee Benefits---$166,716
Other Salaries and Wages---$135,149
Payroll Taxes---$86,590
Conferences and Meetings---$62,699
Occupancy---$35,568
Travel---$32,033
All Other Expenses---$21,246
Depreciation Depletion---$18,437
Office Expenses---$17,300
Fees for Services Accounting---$15,516
Information Technology---$11,910
Other Expenses---$9,174
Interest---$214
Total Functional Expenses$0$0$0$1,489,518

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,489,518
Total Expenses per Audited Statements$1,489,518
Total Expenses per Form 990$1,489,518
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The organization consists of members who are employees of fresno unified school district who complete a membership enrollment form.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The members of the organization are the union members who elect the executive board members and the representative council members to govern the organization.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The representative council approves the budget for the organization that is proposed by the executive board.

Form 990, Part VI, Line 11B: Form 990 Review Process

The tax return is reviewed by the president, treasurer and the staff accountant before filing.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation of the executive director is negotiated by and approved by the executive board.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation of key employees is negotiated and approved by the executive board.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The governing documents of the organization consisting of the by-laws and standing rules are available on the organization's website. The financial statements are available for review by the members of the organization.

Filing and Contact Details

Filer

Filer Name
Fresno Teachers Association
EIN
94-1450149
Phone
5592248430
Address
5334 NORTH FRESNO STREET, FRESNO, CA 93710

Signing Officer

Name
Tish Rice
Title
President
Signed
2016-01-15
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
8
Volunteers
10

Preparer

Firm
Bean Hunt Harris & Company
Address
7110 N FRESNO ST STE 460, FRESNO, CA 93720-2963
Preparer
David E Harris
Phone
5592215071
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Rounding = -$2

Financial Statement Notes

Part X : FIN48 Footnote

The Association has evaluated its tax positions for all open tax years. Currently, the tax years open and subject to examination by the Internal Revenue Service and the California Franchise Tax Board are the 2012, 2013 and 2014 tax years. The Association received a "No Change" report on an audit by the Internal Revenue Service for the 2012 year. Based on the evaluation of the Association's tax positions, management believes all tax positions taken would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions have been recorded for the fiscal year ended August 31, 2015.

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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01350077
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt011910
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt0214
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt05365
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05365
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0414032
IRS990/LandBldgEquipBasisNetGrp/BOYAmt093474
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0158918
IRS990/LandBldgEquipCostOrOtherBssAmt0572950
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE THE MEANS OF SOCIAL AND PROFESSIONAL FRATERNIZATION AMONG THE MEMBERS OF THE TEACHING PROFESSION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01723573
IRS990/NetAssetsOrFundBalancesEOYAmt01584130
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt018578
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt035568
IRS990/OfficeExpensesGrp/TotalAmt017300
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt012167
IRS990/OtherAssetsTotalGrp/EOYAmt012732
IRS990/OtherChangesInNetAssetsAmt0-2
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0166716
IRS990/OtherExpensesGrp/Desc0Equipment Lease & Repair
IRS990/OtherExpensesGrp/Desc1Member Recognition & Socials
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3Public Relations
IRS990/OtherExpensesGrp/TotalAmt041274
IRS990/OtherExpensesGrp/TotalAmt120849
IRS990/OtherExpensesGrp/TotalAmt215678
IRS990/OtherExpensesGrp/TotalAmt39174
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING
IRS990/OtherRevenueMiscGrp/Desc1SERVICE AGREEMENT
IRS990/OtherRevenueMiscGrp/Desc2UNISERV SUPPORT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0717574
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08886
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt126476
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2717574
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt08886
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt126476
IRS990/OtherRevenueTotalAmt0752936
IRS990/OtherSalariesAndWagesGrp/TotalAmt0135149
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt086590
IRS990/PensionPlanContributionsGrp/TotalAmt0276841
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01553
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08585
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0591776
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0591776
IRS990/ProgSrvcAccomActy2Grp/Desc0Social and fraternization activities for the members.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0190
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06772
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0819487
IRS990/PYOtherRevenueAmt0687107
IRS990/PYProgramServiceRevenueAmt0566719
IRS990/PYRevenuesLessExpensesAmt0-280348
IRS990/PYSalariesCompEmpBnftPaidAmt0721649
IRS990/PYTotalExpensesAmt01541136
IRS990/PYTotalRevenueAmt01260788
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-139441
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01433559
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01108516
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0111692
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0275822
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0387514
IRS990ScheduleD/EquipmentGrp/BookValueAmt02602
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03904
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06506
IRS990ScheduleD/ExpensesSubtotalAmt01489518
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt018548
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt018548
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026076
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0134306
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0160382
IRS990ScheduleD/RevenueSubtotalAmt01350077
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association has evaluated its tax positions for all open tax years. Currently, the tax years open and subject to examination by the Internal Revenue Service and the California Franchise Tax Board are the 2012, 2013 and 2014 tax years. The Association received a "No Change" report on an audit by the Internal Revenue Service for the 2012 year. Based on the evaluation of the Association's tax positions, management believes all tax positions taken would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions have been recorded for the fiscal year ended August 31, 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0158918
IRS990ScheduleD/TotalExpensesPerForm990Amt01489518
IRS990ScheduleD/TotalRevenuePerForm990Amt01350077
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01350077
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01489518
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/IdemnificationGrossUpPmtsInd0X
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0169008
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1120105
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Louis Jamerson
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Tish Rice
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0169008
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1120105
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 1a: Relevant information in regards to selections on 1a.
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONSISTS OF MEMBERS WHO ARE EMPLOYEES OF FRESNO UNIFIED SCHOOL DISTRICT WHO COMPLETE A MEMBERSHIP ENROLLMENT FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE ORGANIZATION ARE THE UNION MEMBERS WHO ELECT THE EXECUTIVE BOARD MEMBERS AND THE REPRESENTATIVE COUNCIL MEMBERS TO GOVERN THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE REPRESENTATIVE COUNCIL APPROVES THE BUDGET FOR THE ORGANIZATION THAT IS PROPOSED BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TAX RETURN IS REVIEWED BY THE PRESIDENT, TREASURER AND THE STAFF ACCOUNTANT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF THE EXECUTIVE DIRECTOR IS NEGOTIATED BY AND APPROVED BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF KEY EMPLOYEES IS NEGOTIATED AND APPROVED BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS OF THE ORGANIZATION CONSISTING OF THE BY-LAWS AND STANDING RULES ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW BY THE MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Rounding = -$2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.22$0.30$4.92$2.83$2.47$0.36
2024Detailed filing. Detailed filing data is available for this year.$4.90$0.32$4.59$2.92$2.54$0.37
2023Detailed filing. Detailed filing data is available for this year.$4.60$0.37$4.22$2.60$2.59$0.02
2022Detailed filing. Detailed filing data is available for this year.$4.53$0.32$4.21$2.39$1.97$0.42
2021Detailed filing. Detailed filing data is available for this year.$4.00$0.21$3.79$2.32$1.73$0.59
2020Detailed filing. Detailed filing data is available for this year.$3.43$0.23$3.20$2.28$1.57$0.71
2019Detailed filing. Detailed filing data is available for this year.$2.66$0.18$2.49$2.26$1.33$0.93
2018Detailed filing. Detailed filing data is available for this year.$1.82$0.26$1.55$1.95$2.01$0.07
2017Summary only. Only limited summary data is available for this year.$1.79$0.16$1.62$2.03$1.85$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.65$0.20$1.44$1.47$1.61$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.75$0.17$1.58$1.35$1.49$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.87$0.15$1.72$1.26$1.54$0.28
2013Summary only. Only limited summary data is available for this year.$2.13$0.12$2.00$1.25$1.21$0.04
2012Summary only. Only limited summary data is available for this year.$2.06$0.09$1.96$1.28$1.12$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.09$1.81$1.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.08$1.68$1.14