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FRESNO SHERIFFS CORRECTIONAL SERGEANTS ASSOCIATION

EIN 77-0360297 FRESNO, CA

Largest nonprofits in California

Revenue 2024
$83,723
Expenses 2024
$99,417

Program services were 100.0% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
04
Classification
3000
Street
1360 VAN NESS AVE

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

2 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Primary exempt purpose

THE MISSION OF THE ORGANIZATION IS TO FINANCIALLY SUPPORT EDUCATIONAL ENDEAVORS THAT ADVANCE THE CORRECTIONAL OFFICERS CONTINUING EDUCATION IN MATTERS OF THEIR WORK PERFORMANCE.

  • THE ASSOCIATION PARTICIPATES IN CHARITABLE AND EDUCATIONAL FUNCTIONS FOR ITS MEMBERS.

    Expenses $99,417

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Kong Yang

    Vice President

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    1
  • Larry Galaviz

    President

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    1
  • Guadalupe Ybarra

    Secretary/Treas

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    1

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $83,723
    Expenses
    $99,417
    Contributions
    $39,130
    Grants paid
    not reported
  • 2023
    Revenue
    $88,535
    Expenses
    $86,314
    Contributions
    $40,781
    Grants paid
    not reported
  • 2022
    Revenue
    $77,342
    Expenses
    $93,324
    Contributions
    $32,822
    Grants paid
    not reported

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990-EZ

    Revenue
    $85,250
    Expenses
    $65,325
    Assets (EOY)
    $83,242
  • 2020 · 990-EZ

    Revenue
    $83,796
    Expenses
    $61,411
    Assets (EOY)
    $65,970
  • 2019 · 990-EZ

    Revenue
    $66,548
    Expenses
    $51,923
    Assets (EOY)
    $43,734
  • 2018 · 990-EZ

    Revenue
    $55,061
    Expenses
    $60,047
    Assets (EOY)
    $26,072
  • 2017 · 990-EZ

    Revenue
    $48,586
    Expenses
    $45,794
    Assets (EOY)
    $30,638
  • 2016 · 990-EZ

    Revenue
    $85,170
    Expenses
    $103,383
    Assets (EOY)
    $26,812

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2015

Tax period
1 January 2015 to 31 December 2015
Principal officer
Jeff Penry
Mailing address
1360 VAN NESS AVENUEFRESNO CA 93721

As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.