Our People
Partners
James D. Cassabon
CPA | jcassabon@cassabonfung.com
James D. Cassabon was born and raised in Michigan, moving to Fresno in 1977. He graduated with a Bachelor of Science in Accounting from California State University, Fresno in 1979. Jim became a Certified Public Accountant in 1981, worked for national accounting firms for eight years, and began his own firm in 1998.
James has two adult children and two grandchildren.
Victor K. Fung
CPA, CVA | vfung@cassabonfung.com
Victor K. Fung was born and raised in Hong Kong until he immigrated to Fresno with his family at the age of 15. He graduated with a Bachelor of Arts in Business Economics from University of California, Los Angeles in 2001. Victor became a Certified Public Accountant in 2004, partner at the firm by 2005 and also became a Certified Valuation Analyst in 2005.
Victor is a member of CalCPA and AICPA. Victor’s wife is also a CPA, working in the Central Valley. They reside in Clovis, CA with their two children.
Fresno Office
Alisha Schmidt
CPA | aschmidt@cassabonfung.com
Alisha Schmidt started working with the firm in June of 2016. She moved to Fresno in 2005 and earned her Bachelor of Science in Business Administration with an emphasis in Accounting at California State University, Fresno and received her CPA license December 2016.
Alisha enjoys spending time with her husband and two daughters (who always keep her on her toes), her dogs, and baking. She also enjoys outdoor activities such as horseback riding, camping, rafting, etc. when she has the opportunity to do so.
Benjamin Cabrera Ramos
bcabreraramos@cassabonfung.com
Benjamin Cabrera Ramos grew up in the Central Valley. He has lived in multiple cities within the Valley during his life. He received his Bachelor of Science in Accountancy from Fresno State in 2019 and began working in the accounting field in 2021. Currently, he is working towards obtaining his CPA license.
Benjamin enjoys working out, hanging out with friends, and traveling. He is also active in his church and serves as one of the treasurers.
Dianne Yubo
Dianne Yubo was born and raised in the Philippines and immigrated to Porterville, CA when she was 10 years old. She attended Fresno State, where she earned a Bachelor of Science in Business Administration with an emphasis in Accounting. Dianne joined the firm in November 2022 and is currently working towards her CPA license.
Outside of work, Dianne enjoys spending quality time with family and friends. She also loves to travel, especially to beach destinations.
Jesse Zepeda
CPA | jzepeda@cassabonfung.com
Jesse Zepeda was born and raised in California’s Central Valley. After graduating from California State University, Fresno, he launched his accounting career as an auditor at PricewaterhouseCoopers in Silicon Valley, where he spent nearly five years sharpening his expertise in accounting, auditing, and financial analysis.
A licensed Certified Public Accountant (CPA) since 2025, Jesse is passionate about motivating fellow accounting professionals to pursue their own licensure. Drawn to the opportunity to serve clients from the community he grew up in, Jesse joined our firm that same year.
Outside the office, Jesse enjoys experimenting with new recipes, discovering great local restaurants, spoiling his two cats, and spending time with his partner and family.
Kevin Moody
Kevin Moody was born and raised in Fresno, CA and graduated from University of California, Santa Barbara where he received his Bachelor of Arts in Economics. Kevin began his accounting career with the firm in July 2018 and is continuing to take accounting courses to further his knowledge on the subject.
In his spare time, Kevin enjoys watching movies, playing golf, and surrounding himself with friends, family, and his dogs.
Manar Alloh
Manar Alloh was born in Abu Dhabi and moved to Fresno when she was 11. She graduated from Fresno State with a Bachelors in Business Administration with an emphasis in Accounting. She joined the firm in August of 2025 and is currently working towards her CPA license.
Manar likes to stay active outside of work. She loves to drive and spends time with her friends by hiking, going to the beach, trying new experiences, and attending music festivals.
Meri Hovhannisyan
mhovhannisyan@cassabonfung.com
Meri Hovhannisyan is originally from Ukraine. She moved to the United States in 2022 and has since settled in Fresno. Meri is continuing her educational journey in the United States and is currently pursuing two majors—Law, Public Policy, and Society and Political Science. Her academic focus demonstrates her passion for social justice, public service, and meaningful community impact.
Meri joined our firm in 2024 and carries out a wide range of administrative duties, while also assisting with tax processing and bookkeeping.
Passionate about giving back, Meri volunteers with local firms and participates in initiatives that uplift and support her community. Outside of her academic and volunteer work, Meri enjoys staying active through various sports, and spending quality time with her family.
Serephina Galbadores
Serephina Galbadores was born and raised in Fresno, CA. She graduated from California State University, Fresno in 2015 with a Bachelor of Science in Business Administration with an emphasis in Accounting. Before joining the firm in 2016, she began her accounting career as a staff accountant at another local public accounting firm.
Serephina enjoys spending time with her family, pets, and friends. She can often be found off the grid, camping and off-roading with her family, dogs and friends.
Virginia Badillo
Notary Public | vbadillo@cassabonfung.com
Virginia Badillo joined the firm in 2001 as a full charge bookkeeper. She is also head of human resources at the firm. Virginia serves as bookkeeper for a variety of our clients as well as being a Notary Public.
Virginia enjoys spending time with her family and can be found riding her motorcycle on the weekends.
Merced Office
Cynthia A. Temple
Cynthia A. Temple was born, raised and educated in Connecticut before moving to Merced, CA and has been a member of the firm since its inception. She specializes in estate planning and trust administration, serving as trustee for several clients. She is CTEC certified for tax planning and preparation of individual tax returns.
Cynthia is very active in the Merced community, having served on the Mercy Hospital Governing Board and the American Red Cross executive board for many years, as well as being a member of Soroptimist International of Merced for more than 25 years. She currently serves on the Merced College President’s Circle Board.
Hilary Kirschman
Hilary Kirschman was born and raised in Merced, CA. She first joined the firm in July 2013, starting out as the receptionist. Over time, she has taken on a multitude of duties which eventually earned her a promotion to office manager and bookkeeper. Many of those duties include preparing and processing tax returns, bookkeeping and payroll for a number of clients, as well as advanced administrative duties to help keep both offices running smoothly.
In her free time, Hilary enjoys watching baseball, playing video games, cooking and baking, and spending time with her friends.
Sandra Zaragoza
Sandra Zaragoza was born in Mexico. At the age of one, Sandra’s family immigrated to Merced, CA. She started working for the firm in November 2022 as the receptionist, where she handles the daily administrative duties, directs client questions and concerns accordingly, and processes all tax returns.
Sandra enjoys spending quality time with her family. As a mother of four, her children keep her active and engaged. She also enjoys exploring new destinations on road trips. Her favorite spot is near the beach.
Valerie A. Lewis
CPA | vlewis@cassabonfung.com
Valerie A. Lewis has over forty years of public accounting experience, including five years with PricewaterhouseCoopers, encompassing a full range of tax and accounting services to individuals, partnerships, corporations, and trusts. Valerie’s additional experience includes closely-held corporations, general and limited partnerships, small business corporations, sole proprietorships, and farm management. She has served clients in the industries of agriculture, real estate development, insurance, law, medicine, engineering, advertising, manufacturing, and construction.
Valerie graduated from California State University, Fresno with of Bachelor of Science in Business Administration with an emphasis in Accounting. She is a member of AICPA.