Civic Intelligence

Fresno Firemen'S Benefit and Relief Fund

EIN 94-1542481 • 501(c)9 • Fresno, CA

Profile

To provide medical and death benefits for qualified active and retired members of the fresno fire department.

PO Box 11598Fresno, CA 93774

n/A

Siviq Scores

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

Liabilities / Assets

66th percentile

0.03x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

0.15x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Net Margin

55th percentile

4.9%

Higher net margin than 55% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$35,420

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Asset Growth

61st percentile

6.7%

Faster asset growth than 61% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

46th percentile

2.9%

Faster revenue growth than 46% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,282,380

Up $80,827 (+6.7%) from 2024

Liabilities

Up

$44,546

Up $4,366 (+11%) from 2024

Net Assets

Up

$1,237,834

Up $76,461 (+6.6%) from 2024

Revenue

Up

$290,772

Up $8,206 (+2.9%) from 2024

Expenses

Up

$276,435

Up $11,542 (+4.4%) from 2024

Net Income

Down

$14,337

Down $3,336 (-19%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $822,530Liabilities 2011: $36,776Net Assets 2011: $785,7542011Assets 2012: $816,300Liabilities 2012: $35,071Net Assets 2012: $781,2292012Assets 2013: $888,045Liabilities 2013: $39,246Net Assets 2013: $848,7992013Assets 2014: $924,174Liabilities 2014: $41,897Net Assets 2014: $882,2772014Assets 2015: $908,579Liabilities 2015: $46,878Net Assets 2015: $861,7012015Assets 2016: $886,635Liabilities 2016: $53,053Net Assets 2016: $833,5822016Assets 2017: $900,780Liabilities 2017: $46,131Net Assets 2017: $854,6492017Assets 2018: $937,759Liabilities 2018: $47,572Net Assets 2018: $890,1872018Assets 2019: $952,579Liabilities 2019: $63,768Net Assets 2019: $888,8112019Assets 2020: $948,334Liabilities 2020: $44,326Net Assets 2020: $904,0082020Assets 2021: $1,119,515Liabilities 2021: $52,464Net Assets 2021: $1,067,0512021Assets 2022: $1,056,033Liabilities 2022: $64,223Net Assets 2022: $991,8102022Assets 2023: $1,128,979Liabilities 2023: $60,293Net Assets 2023: $1,068,6862023Assets 2024: $1,201,553Liabilities 2024: $40,180Net Assets 2024: $1,161,3732024Assets 2025: $1,282,380Liabilities 2025: $44,546Net Assets 2025: $1,237,8342025

Highlighted filing

2025

Assets$1,282,380
Liabilities$44,546
Net Assets$1,237,834

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $293,311Expenses 2011: $247,967Net Income 2011: $45,3442011Revenue 2012: $254,856Expenses 2012: $255,779Net Income 2012: -$9232012Revenue 2013: $270,613Expenses 2013: $228,575Net Income 2013: $42,0382013Revenue 2014: $258,029Expenses 2014: $255,471Net Income 2014: $2,5582014Revenue 2015: $240,360Expenses 2015: $263,388Net Income 2015: -$23,0282015Revenue 2016: $238,750Expenses 2016: $261,814Net Income 2016: -$23,0642016Revenue 2017: $244,267Expenses 2017: $276,338Net Income 2017: -$32,0712017Revenue 2018: $304,454Expenses 2018: $259,927Net Income 2018: $44,5272018Revenue 2019: $273,942Expenses 2019: $292,541Net Income 2019: -$18,5992019Revenue 2020: $264,680Expenses 2020: $253,679Net Income 2020: $11,0012020Revenue 2021: $278,226Expenses 2021: $228,219Net Income 2021: $50,0072021Revenue 2022: $275,116Expenses 2022: $243,904Net Income 2022: $31,2122022Revenue 2023: $275,156Expenses 2023: $240,813Net Income 2023: $34,3432023Revenue 2024: $282,566Expenses 2024: $264,893Net Income 2024: $17,6732024Revenue 2025: $290,772Expenses 2025: $276,435Net Income 2025: $14,3372025

Highlighted filing

2025

Revenue$290,772
Expenses$276,435
Net Income$14,337

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.28$0.04$1.24$0.29$0.28$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.20$0.04$1.16$0.28$0.26$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.13$0.06$1.07$0.28$0.24$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.06$0.06$0.99$0.28$0.24$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.12$0.05$1.07$0.28$0.23$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.95$0.04$0.90$0.26$0.25$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.06$0.89$0.27$0.29$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.94$0.05$0.89$0.30$0.26$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.90$0.05$0.85$0.24$0.28$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.05$0.83$0.24$0.26$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.05$0.86$0.24$0.26$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.04$0.88$0.26$0.26$0.00
2013Summary only. Only limited summary data is available for this year.$0.89$0.04$0.85$0.27$0.23$0.04
2012Summary only. Only limited summary data is available for this year.$0.82$0.04$0.78$0.25$0.26$0.00
2011Summary only. Only limited summary data is available for this year.$0.82$0.04$0.79$0.29$0.25$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Apr 7, 2026
Return Version
2024v5.5
Gross Receipts
$395,940
Mission and Program Overview

Mission

To provide medical and death benefits for qualified active and retired members of the fresno fire department.

To provide medical and death benefits for qualified active and retired members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,161,373$1,237,834▲ $76,461
Investments in Publicly Traded Securities$625,178$711,817▲ $86,639
Savings and Temporary Cash Investments$391,007$384,343▼ $6,664
Investments Other Securities$176,042$177,546▲ $1,504
Prepaid Expenses and Deferred Charges$1,488$1,488→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,201,553$1,282,380▲ $80,827
Other Assets Total$7,838$7,186▼ $652
Liabilities
Other Liabilities$40,180$44,546▲ $4,366
Total Liabilities$40,180$44,546▲ $4,366
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,161,373$1,237,834▲ $76,461
Total Liabilities and Net Assets / Fund Balance$1,201,553$1,282,380▲ $80,827

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$177,546--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shane ArcherFinancial SecretaryPT$35,420$35,420
William GadeVice PresidentPT$35,420$35,420

Board Members and Trustees

NameTitle
Adriane BlakenshipPresident
Aaron GassettDirector
James Mac FiggenDirector
James TaylorDirector
Jeff CraskDirector
Jonathon BrownDirector
Robert CastilloDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$252,558
Investment Income
$38,214
Other Revenue
$0
Change in Net Assets
$14,337

Audited Revenue Reconciliation

Revenue per Audited Statements
$285,415
Revenue Not Reported on Financial Statements
$5,357
Revenue Not Reported on Form 990
$62,124
Total Revenue per Audited Statements
$347,539
Total Revenue per Form 990
$290,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$72,968
Other Expenses$30,594
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$172,873
Current Officers, Directors, Trustees, and Key Employees---$72,968
Fees for Services Accounting---$18,555
Fees for Service Investment Mgmnt Fees---$5,357
Other Expenses---$2,232
Office Expenses---$1,693
Total Functional Expenses$0$0$0$276,435

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$276,435
Expenses per Audited Statements$271,078
Total Expenses per Audited Statements$266,712
Expenses Not Reported on Financial Statements$5,357
Expenses Not Reported on Form 990$-4,366
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Member Benefits Payable$44,546
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization included the active and retired members that are part of the benefit and relief fund.

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

The organization has members who may elect one or more members of the governing body through the use of ballots. Ballots are sent out to members if there is an interest from the members to change those individuals who are on the governing body. The financial secretary position can be voted on via ballots every three years.

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

The 990 is provided to the members of the governing body upon request.

Form 990, Part VI, Section C, Line 18

AVAILABLE UPON REQUEST.

Form 990, Part VI, Section C, Line 19

Available to the membership and public upon request.

Filing and Contact Details

Filer

Filer Name
FRESNO FIREMEN'S BENEFIT AND RELIEF FUND
EIN
94-1542481
Phone
5592500933
Address
PO BOX 11598, FRESNO, CA 93774

Signing Officer

Name
Shane Archer
Title
Financial Secretary
Phone
5599722074
Signed
2026-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shane Archer
Formed
1920
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
SAMPSON & SAMPSON CPA'S A PROF CORP
Address
2157 HERNDON AVENUE SUITE 101, CLOVIS, CA 93611
Preparer
Daniel T Sampson CPA
Phone
5592910277
Supplemental Narrative

Additional Explanations

Part XII Line 2C

No changes have occured on how the independent auditor is selected and responsibility of the financial statements.

Financial Statement Notes

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Net increase in benefit obligations

Raw XML Appendix343 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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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCIAL SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0384343
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt0-4366
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05357
IRS990ScheduleD/ExpensesSubtotalAmt0271078
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt05357
IRS990ScheduleD/InvestmentExpensesNotIncldAmt05357
IRS990ScheduleD/NetUnrealizedGainsInvstAmt062124
IRS990ScheduleD/OtherExpensesIncludedAmt0-4366
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044546
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MEMBER BENEFITS PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0177546
IRS990ScheduleD/OtherSecuritiesGrp/Desc0ANNUITY
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt062124
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05357
IRS990ScheduleD/RevenueSubtotalAmt0285415
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NET INCREASE IN BENEFIT OBLIGATIONS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0177546
IRS990ScheduleD/TotalExpensesPerForm990Amt0276435
IRS990ScheduleD/TotalLiabilityAmt044546
IRS990ScheduleD/TotalRevenuePerForm990Amt0290772
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0347539
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0266712
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION INCLUDED THE ACTIVE AND RETIRED MEMBERS THAT ARE PART OF THE BENEFIT AND RELIEF FUND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY THROUGH THE USE OF BALLOTS. BALLOTS ARE SENT OUT TO MEMBERS IF THERE IS AN INTEREST FROM THE MEMBERS TO CHANGE THOSE INDIVIDUALS WHO ARE ON THE GOVERNING BODY. THE FINANCIAL SECRETARY POSITION CAN BE VOTED ON VIA BALLOTS EVERY THREE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS PROVIDED TO THE MEMBERS OF THE GOVERNING BODY UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE TO THE MEMBERSHIP AND PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO CHANGES HAVE OCCURED ON HOW THE INDEPENDENT AUDITOR IS SELECTED AND RESPONSIBILITY OF THE FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01201553
IRS990/TotalAssetsEOYAmt01282380
IRS990/TotalAssetsGrp/BOYAmt01201553
IRS990/TotalAssetsGrp/EOYAmt01282380
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0276435
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt040180
IRS990/TotalLiabilitiesEOYAmt044546
IRS990/TotalLiabilitiesGrp/BOYAmt040180
IRS990/TotalLiabilitiesGrp/EOYAmt044546
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01161373
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01237834
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0252558
IRS990/TotalReportableCompFromOrgAmt070840
IRS990/TotalRevenueGrp/ExclusionAmt038214
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0252558
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0290772
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01201553
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01282380
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 11598
IRS990/USAddress/CityNm0FRESNO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093774
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHANE ARCHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum05599722074
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRESNO FIREMEN'S BENEFIT AND RELIEF FUND
ReturnHeader/Filer/BusinessNameControlTxt0FRES
ReturnHeader/Filer/EIN0941542481
ReturnHeader/Filer/PhoneNum05592500933
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 11598
ReturnHeader/Filer/USAddress/CityNm0FRESNO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093774
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770108538
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SAMPSON & SAMPSON CPA'S A PROF CORP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02157 HERNDON AVENUE SUITE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLOVIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093611
ReturnHeader/PreparerPersonGrp/PhoneNum05592910277
ReturnHeader/PreparerPersonGrp/PreparationDt02026-04-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL T SAMPSON CPA
ReturnHeader/ReturnTs02026-04-17T13:28:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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