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← FRESNO COUNTY ECONOMIC OPPORTUNITIES COMMISSION

Form 990 for tax year 2023

Filed by FRESNO COUNTY ECONOMIC OPPORTUNITIES COMMISSION.

Totals

Total revenue
$155,640,692
Total expenses
$158,602,119
Contributions and grants received
$145,591,158
Grants paid
$45,011,108
Program service revenue
$6,342,417
Investment income
$491,900
Other revenue
$3,215,217
Total assets, end of year
$48,247,361
Total liabilities, end of year
$37,369,040
Net assets or fund balances, end of year
$10,878,321
Program services expenses (Part IX)
$148,492,173
Management and general expenses
$10,109,946
Fundraising expenses
$0
Program service expenses (Part III)
$148,492,173

Program services were 93.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $115,328,657

  • 1f · All other contributions, gifts and grants

    $30,262,501

  • 1g · Noncash contributions included above

    $30,144,551

  • 2a · Program service revenue: COMMERCIAL CATERING

  • 2b · Program service revenue: FEE FOR SERVICES

    total $6,342,417 · excluded $6,342,417

  • 3 · Investment income

    total $491,900 · excluded $491,900

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: OTHER INCOME

    total $3,215,217 · excluded $3,215,217

  • 11e · Other revenue, total

    $3,215,217

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $45,011,108 · program services $45,011,108

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $632,494 · program services $572,536 · management and general $59,958

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $66,597,458 · program services $60,257,334 · management and general $6,340,124

  • 8 · Pension plan contributions

    total $1,819,293 · program services $1,646,833 · management and general $172,460

  • 9 · Other employee benefits

    total $22,697 · program services $20,545 · management and general $2,152

  • 10 · Payroll taxes

    total $0

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $0

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $4,195,595 · program services $3,106,602 · management and general $1,088,993

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $7,312,831 · program services $6,872,019 · management and general $440,812

  • 17 · Travel

    total $3,173,956 · program services $3,040,618 · management and general $133,338

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $161,144 · program services $35,893 · management and general $125,251

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $989,268 · program services $889,656 · management and general $99,612

  • 24a · Other expenses: CONTRACT SERVICES

    total $17,930,800 · program services $16,852,195 · management and general $1,078,605

  • 24b · Other expenses: Program Supplies & Client Cost

    total $12,146,209 · program services $11,847,364 · management and general $298,845

  • 24c · Other expenses: Noncash Contribution Expenses

    total $9,594,718 · program services $9,594,718

  • 24d · Other expenses: Equipment Costs

    total $1,977,278 · program services $1,953,482 · management and general $23,796

  • 24e · All other expenses

    total -$12,962,730 · program services -$13,208,730 · management and general $246,000

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $507,054 · end of year $1,560,315

  • 2 · Savings and temporary cash investments

    beginning of year $4,322,249 · end of year $3,456,596

  • 3 · Pledges and grants receivable

    beginning of year $18,078,134 · end of year $18,134,054

  • 4 · Accounts receivable

    beginning of year $112,547 · end of year $20,797

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $348,907 · end of year $314,637

  • 8 · Inventories for sale or use

    beginning of year $162,533 · end of year $135,516

  • 9 · Prepaid expenses and deferred charges

    beginning of year $411,242 · end of year $407,805

  • 10a · Land, buildings and equipment: cost or other basis

    $51,604,434

  • 10b · Land, buildings and equipment: accumulated depreciation

    $37,743,636

  • 10c · Land, buildings and equipment, net

    beginning of year $13,732,692 · end of year $13,860,798

  • 11 · Investments: publicly traded securities

    beginning of year $175,296 · end of year $175,383

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $10,366,002 · end of year $10,181,460

  • 17 · Accounts payable and accrued expenses

    beginning of year $12,048,730 · end of year $13,093,331

  • 19 · Deferred revenue

    beginning of year $3,253,505 · end of year $4,533,296

  • 23 · Secured mortgages and notes payable

    beginning of year $900,000 · end of year $1,950,000

  • 24 · Unsecured notes and loans payable

    beginning of year $399,021

  • 25 · Other liabilities

    beginning of year $17,774,527 · end of year $17,792,413

  • 27 · Net assets without donor restrictions

    beginning of year $13,840,873 · end of year $10,878,321

Mission and programs · 2023

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.

  • EDUCATION - PROVIDES COMPREHENSIVE CHILD DEVELOPMENT AND FAMILY SUPPORT SERVICES WITH A GOAL OF SCHOOL READINESS FOR FAMILIES AND CHILDREN 0-5 YEARS OF AGE; PROVIDES QUALITY CHILDCARE TO CHILDREN 5-12 YEARS OF AGE; PROVIDES ALTERNATIVE LEARNING ENVIRONMENTS THROUGH TWO CHARTER SCHOOL PROGRAMS TO EITHER HIGH RISK STUDENTS IN 9TH TO 12TH GRADES OR YOUNG ADULTS 18-24 YEARS OF AGE WORKING TO OBTAIN A HIGH SCHOOL DIPLOMA; PROVIDES EDUCATION TO 12-24 YEAR OLDS REGARDING PREGNANCY AND REPRODUCTIVE HEALTH MATTERS. PROGRAM SERVICES PROVIDED TO 2,768 INDIVIDUALS.

    Expenses $49,749,851

  • FOOD AND NUTRITION - PROVIDED SUPPLEMENTAL NUTRITION ASSISTANCE TO WOMEN,INFANTS, AND CHILDREN (WIC) WITH A GOAL OF IMPROVING LIFELONG HEALTH AND NUTRITION OF THE CLIENTS SERVED INCLUDING NUTRITION EDUCATION SERVICES AND BREASTFEEDING SUPPORT. PROVIDES VARIOUS FOOD SERVICES TO CLIENTS SUCH AS MEALS TO CHILDREN IN AN EDUCATIONAL SETTING AND/OR WHEN SCHOOL IS NOT IN SESSION, HOME DELIVERED MEALS TO ANYONE WHO CANNOT OR PREFERS NOT TO PREPARE ALL OF THEIR OWN BALANCED DAILY MEALS. FOOD IS PROVIDED TO INDIVIDUALS AND FAMILIES RESIDING IN RURAL COMMUNITIES AND INNER CITY AREAS. MATCH FUNDING RECEIVED VIA EBT CARDS AT SELECT FARMER'S MARKETS TO ENROLLED PARTICIPANTS TO INCREASE ACCESS TO HEALTHY FRUITS AND VEGETABLES. PROGRAM SERVICES PROVIDED TO 41,058 INDIVIDUALS.

    Expenses $40,420,721

  • ENERGY - ASSIST LOW-INCOME RESIDENTS WITH THE MANAGEMENT AND REDUCTION OF ENERGY COSTS. THIS INCLUDES EMERGENCY FINANCIAL ASSISTANCE FOR FAMILIES IN FINANCIAL CRISIS WITH PAYMENT OF A PORTION OF A UTILITY BILL. ADDITIONALLY, ASSISTANCE IS PROVIDED IN A LONG-TERM REDUCTION OF ENERGY BILLS BY INSTALLING WEATHERIZATION MEASURES TO MAKE LOW-INCOME HOUSEHOLDS MORE ENERGY-EFFCIENT, INCLUDING SOLAR SYSTEMS. PROGRAM SERVES 10,285 INDIVIDUALS.

    Expenses $30,326,989

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Emilia Reyes

    CEO

    Total calculated
    $265,673
    From this org
    $220,132
    From related orgs
    $0
    Other
    $45,541
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $220,132
    Bonus
    not reported
    Other
    not reported
    Deferred
    $31,789
    Nontaxable benefits
    $13,752
    Filer's total
    $265,673

  • Michelle Tutunjian

    Chief Operating Officer

    Total calculated
    $192,734
    From this org
    $176,369
    From related orgs
    $0
    Other
    $16,365
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $176,369
    Bonus
    not reported
    Other
    not reported
    Deferred
    $8,769
    Nontaxable benefits
    $7,596
    Filer's total
    $192,734

  • Jack L Lazzarini

    Chief Programs Off

    Total calculated
    $187,800
    From this org
    $161,521
    From related orgs
    $0
    Other
    $26,279
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $161,521
    Bonus
    not reported
    Other
    not reported
    Deferred
    $8,027
    Nontaxable benefits
    $18,252
    Filer's total
    $187,800

  • Gregory M Streets

    Chief Information

    Total calculated
    $178,807
    From this org
    $152,909
    From related orgs
    $0
    Other
    $25,898
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $152,909
    Bonus
    not reported
    Other
    not reported
    Deferred
    $7,646
    Nontaxable benefits
    $18,252
    Filer's total
    $178,807

  • Jayson Zapata Espinoza

    Chief Financial Officer

    Total calculated
    $174,087
    From this org
    $166,491
    From related orgs
    $0
    Other
    $7,596
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $166,491
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $7,596
    Filer's total
    $174,087

  • Rosa M Pineda

    Head Start Directo

    Total calculated
    $162,230
    From this org
    $137,169
    From related orgs
    $0
    Other
    $25,061
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $137,169
    Bonus
    not reported
    Other
    not reported
    Deferred
    $6,809
    Nontaxable benefits
    $18,252
    Filer's total
    $162,230

  • Susan Lopez

    Chief Academic Off

    Total calculated
    $156,704
    From this org
    $134,751
    From related orgs
    $0
    Other
    $21,953
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,751
    Bonus
    not reported
    Other
    not reported
    Deferred
    $6,689
    Nontaxable benefits
    $15,264
    Filer's total
    $156,704

  • Joseph Amader

    Energy Division Di

    Total calculated
    $127,921
    From this org
    $127,921
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Amy Arambula

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Oliver Baines

    Chairman

    Total calculated
    $0
    Hours/week
    5

  • Alysia Bonner

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Earl Brown

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Zina Brown-Jenkins

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Charles Garabedian

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Linda R Hayes

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Lupe Jaime-Mileham

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Brian King

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Rey Leon

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Daniel Martinez

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • James Martinez

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Bruce McAlister

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Barigye McCoy

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Lisa Mitchell

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Sherry Neil

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Alena Pacheco

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Daniel Parra

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Robert Pimentel

    Vice Chairman

    Total calculated
    $0
    Hours/week
    5

  • Itzi Robles

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Jimi Rodgers

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • David Ruiz

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Steven Taylor

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Ruben Zarate

    Board Member

    Total calculated
    $0
    Hours/week
    5

  • Emilia Reyes

    Chief Executive Officer

    Total calculated
    $0
    Hours/week
    0

  • Greg Streets

    Chief Information Officer

    Total calculated
    $0
    Hours/week
    0

  • Dr Nelson Dibie

    Chief People and Culture Officer

    Total calculated
    $0
    Hours/week
    0

  • Jack Lazzarini

    Chief Programs Officer

    Total calculated
    $0
    Hours/week
    0

  • Sherry L Neil

    Programs Officer

    Total calculated
    $0
    Hours/week
    0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • FRESNO EXECUTIVE PLAZA

    C CORP · INACTIVE · CA · 100% owned

    Directly controlled by FRESNO COUNTY EOC

  • WESTERN COMMUNITY INDUSTRIES

    C CORP · INACTIVE · CA · 100% owned

    Directly controlled by FRESNO COUNTY EOC

Provenance

Return type
form_990
Tax year
2023
Filed
8 November 2024
IRS schema version
2023v5.1
Source object
202423139349304307

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