Civic Intelligence

Fresno County Economic Opportunities Commission

EIN 94-1606519 • 501(c)3 • Fresno, CA

View Organization Page

Profile

A community action agency whose mission is to humanely focus all available resources to empower low-income families and individuals working towards the skills, knowledge, and motivation for self-sufficiency. Human services and economic development provided include: education; employment and training services; preventative health care and prenatal nutrition education; senior congregate and home-delivered meal services; food distributions and farmer's markets; energy conservation education and energy crisis intervention; and transportation services. Fresno eoc is governed by a twenty-four member tripartite board of commissioners.

1920 Mariposa Mall 300Fresno, CA 93721

www.fresnoeoc.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.75x

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

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.19x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

30th percentile

-0.6%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

28th percentile

$328,750

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

4th percentile

-17%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

2.1%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$40,209,042

Down $8,038,319 (-17%) from 2023

Liabilities

Down

$30,310,023

Down $7,059,017 (-19%) from 2023

Net Assets

Down

$9,899,019

Down $979,302 (-9.0%) from 2023

Operations
Liabilities / Revenue28th percentileNet Margin30th percentile

Revenue

Up

$158,886,554

Up $3,245,862 (+2.1%) from 2023

Expenses

Up

$159,865,856

Up $1,263,737 (+0.8%) from 2023

Net Income

Up

-$979,302

Up $1,982,125 (+67%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

$60M$40M$20M$0Assets 2010: $40,772,001Liabilities 2010: $14,611,489Net Assets 2010: $26,160,5122010Assets 2011: $39,380,638Liabilities 2011: $13,192,535Net Assets 2011: $26,188,1032011Assets 2012: $37,117,886Liabilities 2012: $11,897,473Net Assets 2012: $25,220,4132012Assets 2013: $36,628,490Liabilities 2013: $12,205,566Net Assets 2013: $24,422,9242013Assets 2014: $36,899,544Liabilities 2014: $13,596,743Net Assets 2014: $23,302,8012014Assets 2015: $35,552,265Liabilities 2015: $11,827,637Net Assets 2015: $23,724,6282015Assets 2016: $34,833,945Liabilities 2016: $11,884,891Net Assets 2016: $22,949,0542016Assets 2017: $35,163,056Liabilities 2017: $13,510,116Net Assets 2017: $21,652,9402017Assets 2018: $34,564,547Liabilities 2018: $13,249,319Net Assets 2018: $21,315,2282018Assets 2019: $33,674,532Liabilities 2019: $13,413,907Net Assets 2019: $20,260,6252019Assets 2020: $40,019,040Liabilities 2020: $19,475,063Net Assets 2020: $20,543,9772020Assets 2021: $37,375,131Liabilities 2021: $20,481,002Net Assets 2021: $16,894,1292021Assets 2022: $48,216,656Liabilities 2022: $34,375,783Net Assets 2022: $13,840,8732022Assets 2023: $48,247,361Liabilities 2023: $37,369,040Net Assets 2023: $10,878,3212023Assets 2024: $40,209,042Liabilities 2024: $30,310,023Net Assets 2024: $9,899,0192024

Highlighted filing

2024

Assets$40,209,042
Liabilities$30,310,023
Net Assets$9,899,019
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

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

$200M$150M$100M$50M$0-$50MExpenses 2010: $126,592,7002010Expenses 2011: $121,036,6942011Expenses 2012: $108,049,2192012Revenue 2013: $104,339,696Expenses 2013: $105,016,208Net Income 2013: -$676,5122013Revenue 2014: $107,002,712Expenses 2014: $108,254,139Net Income 2014: -$1,251,4272014Revenue 2015: $105,681,418Expenses 2015: $105,268,286Net Income 2015: $413,1322015Revenue 2016: $102,624,433Expenses 2016: $103,414,273Net Income 2016: -$789,8402016Revenue 2017: $106,850,105Expenses 2017: $108,152,626Net Income 2017: -$1,302,5212017Revenue 2018: $108,756,460Expenses 2018: $109,045,345Net Income 2018: -$288,8852018Revenue 2019: $108,008,352Expenses 2019: $109,095,095Net Income 2019: -$1,086,7432019Revenue 2020: $119,547,946Expenses 2020: $119,264,594Net Income 2020: $283,3522020Revenue 2021: $115,983,095Expenses 2021: $125,375,884Net Income 2021: -$9,392,7892021Revenue 2022: $133,989,101Expenses 2022: $135,566,408Net Income 2022: -$1,577,3072022Revenue 2023: $155,640,692Expenses 2023: $158,602,119Net Income 2023: -$2,961,4272023Revenue 2024: $158,886,554Expenses 2024: $159,865,856Net Income 2024: -$979,3022024

Highlighted filing

2024

Revenue$158,886,554
Expenses$159,865,856
Net Income-$979,302
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$40,209,042
Liabilities
$30,310,023
Net assets
$9,899,019
Revenue
$158,886,554
Expenses
$159,865,856
Net income
-$979,302
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$40.2$30.3$9.90$159$160$0.98
2023Detailed filing. Detailed filing data is available for this year.$48.2$37.4$10.9$156$159$2.96
2022Detailed filing. Detailed filing data is available for this year.$48.2$34.4$13.8$134$136$1.58
2021Detailed filing. Detailed filing data is available for this year.$37.4$20.5$16.9$116$125$9.39
2020Detailed filing. Detailed filing data is available for this year.$40.0$19.5$20.5$120$119$0.28
2019Detailed filing. Detailed filing data is available for this year.$33.7$13.4$20.3$108$109$1.09
2018Detailed filing. Detailed filing data is available for this year.$34.6$13.2$21.3$109$109$0.29
2017Detailed filing. Detailed filing data is available for this year.$35.2$13.5$21.7$107$108$1.30
2016Detailed filing. Detailed filing data is available for this year.$34.8$11.9$22.9$103$103$0.79
2015Detailed filing. Detailed filing data is available for this year.$35.6$11.8$23.7$106$105$0.41
2014Detailed filing. Detailed filing data is available for this year.$36.9$13.6$23.3$107$108$1.25
2013Detailed filing. Detailed filing data is available for this year.$36.6$12.2$24.4$104$105$0.68
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.1$11.9$25.2$108
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.4$13.2$26.2$121
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.8$14.6$26.2$127
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$158,886,554
Mission and Program Overview

Mission

A community action agency whose mission is to humanely focus all available resources to empower low-income families and individuals working towards the skills, knowledge,and motivation for self-sufficiency. Human services and economicdevelopment provided include: education; employment and training services;preventive health care and prenatal nutrition education; senior congregate andhome-delivered meal services; food distributions and farmer's markets; energyconservation education and energy crisis intervention; and transportation services.fresno eoc is governed by a twenty-four(24) member tripartite board ofcommissioners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,860,798$13,550,874▼ $309,924
Pledges and Grants Receivable$18,134,054$13,357,513▼ $4,776,541
Savings and Temporary Cash Investments$3,456,596$1,594,197▼ $1,862,399
Cash and Non-Interest-Bearing Accounts$1,560,315$1,003,340▼ $556,975
Prepaid Expenses and Deferred Charges$407,805$567,521▲ $159,716
Other Notes and Loans Receivable, Net$314,637$0▼ $314,637
Investments in Publicly Traded Securities$175,383$175,558▲ $175
Inventories for Sale or Use$135,516$165,960▲ $30,444
Accounts Receivable$20,797$0▼ $20,797
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$48,247,361$40,209,042▼ $8,038,319
Other Assets Total$10,181,460$9,794,079▼ $387,381
Liabilities
Other Liabilities$17,792,413$14,675,708▼ $3,116,705
Accounts Payable and Accrued Expenses$13,093,331$10,972,638▼ $2,120,693
Deferred Revenue$4,533,296$4,661,677▲ $128,381
Mortgage Notes Payable Secured by Investment Property$1,950,000--
Total Liabilities$37,369,040$30,310,023▼ $7,059,017
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,878,321$9,899,019▼ $979,302
Total Net Assets Fund Balance$10,878,321$9,899,019▼ $979,302
Total Liabilities and Net Assets / Fund Balance$48,247,361$40,209,042▼ $8,038,319

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,776,330$20,403,479$29,179,809
Equipment$2,212,321$12,755,448$14,967,769
Leasehold Improvements$1,269,673$4,403,100$5,672,773
Other Land Buildings$350,427$1,354,474$1,704,901
Land$942,123-$942,123
Other Assets Org$9,221,585--
Compensation and Service Providers
Top Officer Pay28th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Emilia ReyesChief Executive OfficerFT$279,806$48,944$328,750
Michelle TutunjianChief Operating OfficerFT$201,394$18,224$219,618
Nelson DibieChief People and CFT$168,243$23,639$191,882
Susan LopezChief Academic OffFT$166,367$23,479$189,846
Gregory M StreetsChief InformationFT$159,819$27,707$187,526
Jack L LazzariniChief Programs OffFT$155,875$27,461$183,336
Steven WarnesFinance OfficerFT$138,921$23,421$162,342
Jayson Zapata EspinozaChief Financial OfficerFT$112,596$4,122$116,718

Board Members and Trustees

NameTitle
Oliver BainesChairman
Robert PimentelVice Chairman
Alena PachecoBoard Member
Alysia BonnerBoard Member
Amy ArambulaBoard Member
Barigye MccoyBoard Member
Brian KingBoard Member
Bruce McalisterBoard Member
Charles GarabedianBoard Member
Daniel MartinezBoard Member
Daniel ParraBoard Member
David RuizBoard Member
Earl BrownBoard Member
Jimi RodgersBoard Member
Kathleen Arambula-reynaBoard Member
Lauren NikkelBoard Member
Linda R HayesBoard Member
Lisa MitchellBoard Member
Luis MartinezBoard Member
Lupe Jaime-milehamBoard Member
Manuel RomeroBoard Member
Rey LeonBoard Member
Steven TaylorBoard Member
Zina Brown-jenkinsBoard Member
Greg StreetsChief Information Officer
Dr Nelson DibieChief People and Culture Officer
Jack LazzariniChief Programs Officer
Sherry L NeilPrograms Officer

Highest Paid Contractors

ContractorServicesLocationCompensation
Alfonzo W Tucker ED DConsulting Services3511 Del Paso Rd STE 160 PMB 305, Sacramento, CA 95835$287,150
Environment Control FresnoJanitorial Services3065 N Sunnyside Ave 101, Fresno, CA 93727$250,268
Robert Perez Landscaping IncLandscaping Services5720 N Katy Ln, Fresno, CA 93722$204,813
Baker Manock & Jensen PCLaw Firm5260 N Palm Ave, Fresno, CA 93704$164,762
Moses Flores ConstructionBuilding Construction5279 E Garrett Ave, Fresno, CA 93720$154,536
Revenue and Support

Revenue Composition

Contributions and Grants
$137,700,607
Program Service Revenue
$13,050,457
Investment Income
$427,034
Other Revenue
$7,708,456
All Other Contributions
$23,748,687
Change in Net Assets
$-979,302

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$11,808,075Fair Market Value (FMV)
Other Non Cash Contri Table$7,564,223Cost Equiv
Other Non Cash Contri Table$2,586,669Cost Equiv
Other Non Cash Contri Table$1,672,827Fair Market Value (FMV)
Other Non Cash Contri Table$36,895Fair Market Value (FMV)
Other Non Cash Contri Table$7,200Fair Market Value (FMV)
Total Noncash Contributions$23,675,889-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$73,942,643
Other Expenses$47,618,301
Grants and Similar Amounts Paid$38,304,912
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$63,536,859$7,503,510-$71,040,369
Grants to Domestic Individuals$38,304,912--$38,304,912
Occupancy$6,511,989$385,772-$6,897,761
Office Expenses$2,618,796$754,422-$3,373,218
Travel$3,146,816$190,098-$3,336,914
Pension Plan Contributions$1,980,778$233,675-$2,214,453
Other Expenses$1,961,277$77,107-$2,038,384
Insurance$1,029,747$60,174-$1,089,921
Current Officers, Directors, Trustees, and Key Employees$602,039$63,047-$665,086
Interest$23,330$110,034-$133,364
Other Employee Benefits$20,336$2,399-$22,735
All Other Expenses$-10,618,550$247,392-$-10,371,158
Total Functional Expenses$148,813,591$11,052,265$0$159,865,856
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
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease liabilities, net of current$8,006,840
Health Insurance Reserve$3,694,204
Lease liabilities, current$1,404,048
Other liabilities$581,994
Notes Payable, current$390,339
Notes payable, net of current$263,275
Finance leases, net of current$235,170
Finance leases, current$99,838
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Form 990 is reviewed and approved by the chief executive officer, chief financialofficer, finance committee and board of commissioners.”

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

“Board commissioners will excuse him/herself, or will be asked to excuse him/herselffrom actions involving conflicts of interest. Annual training is provided on thematter. Training is also provided to staff to assist in identifying conflict of interest situations. Enforcement and training are linked to areas of exposure byprogram and are handled on a case by case basis.”

Form 990, Part VI, Section B, Line 15B

“Wage comparability surveys are completed at the national and state level. Also, wagestudies of like-agencies within the central valley region are performed. Thecompensation for the chief executive officer is established and approved by theboard of commissioners.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Fresno County Economic Opportunities
EIN
94-1606519
Phone
5592631030
Address
1920 Mariposa Mall 300, Fresno, CA 93721

Signing Officer

Name
Steven Warnes
Title
Finance Officer
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Oliver Baines
Formed
1965
Legal Domicile
CA
Voting Board Members
24
Independent Board Members
24
Employees
1,676
Volunteers
4,994

Preparer

Firm
Hudson & Company Inc
Address
7473 N Ingram Ave Ste 102, Fresno, CA 93711
Preparer
Kip Hudson
Phone
5594758910
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the State of California Corporate Code. The Organization is subject to taxation on any unrelated business income. Accounting principles generally accepted in the United States of America require the Organization's management to evaluate tax positions taken by the Organization and recognize a tax liability (or asset) if the Organization has taken an uncertain position that more likely than not would be sustained upon examination by the Internal Revenue Service. There were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements in the current year.”

Raw XML AppendixShowing 400 of 886 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/ActivityOrMissionDesc0A COMMUNITY ACTION AGENCY WHOSE MISSION IS TO HUMANELY FOCUS ALL AVAILABLE RESOURCES TO EMPOWER LOW-INCOME FAMILIES AND INDIVIDUALS WORKING TOWARDS THE SKILLS, KNOWLEDGE,AND MOTIVATION FOR SELF-SUFFICIENCY. HUMAN SERVICES AND ECONOMICDEVELOPMENT PROVIDED INCLUDE: EDUCATION; EMPLOYMENT AND TRAINING SERVICES;PREVENTIVE HEALTH CARE AND PRENATAL NUTRITION EDUCATION; SENIOR CONGREGATE ANDHOME-DELIVERED MEAL SERVICES; FOOD DISTRIBUTIONS AND FARMER'S MARKETS; ENERGYCONSERVATION EDUCATION AND ENERGY CRISIS INTERVENTION; AND TRANSPORTATION SERVICES.FRESNO EOC IS GOVERNED BY A TWENTY-FOUR(24) MEMBER TRIPARTITE BOARD OFCOMMISSIONERS.
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