Fresno Sheriffs Correctional Sergeants Association

Nonprofit profile at a glance

EIN
770360297
IRS 990-EZ coverage
2016–2025
Forms available
Form 990-EZ 2025, Form 990-N 2015
Location
Fresno, CA, USA
Phone
5592683372
Rating
90
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$84,678
Expenses
$88,309
Assets
$49,604
Liabilities
$12,152

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • KONG YANG (Vice President)
  • LARRY GALAVIZ (President)

People named in this filing

  • KONG YANG (Vice President)
  • LARRY GALAVIZ (President)
  • GUADALUPE YBARRA (Secretary/Treas)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

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.

What it reported doing in 2025

The association participates in charitable and educational functions for its members.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -4.3%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 9.6% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $88K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 35/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.