SAN BERNARDINO COUNTY PROBATION OFFICERS ASSOCIATION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
SAN BERNARDINO COUNTY PROBATION OFFICERS ASSOCIATION (EIN 26-0627663)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-06-05
IRS object ID
202641569349300439
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-06-05T11:00:43-06:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821878842PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Syntegric Advisors - SBBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11918 Business Cntr Dr Ste 110AddressLine1Txt
CitySan BernardinoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92408ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN260627663EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SAN BERNARDINO COUNTY PROB OFF ASSOBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% LAURA PLEASANTInCareOfNm
Business Name ControlSANBBusinessNameControlTxt
Phone7609025481PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 90761AddressLine1Txt
CitySAN BERNARDINOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92427ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLAURA PLEASANTPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7609025481PhoneNum
Signature2026-05-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonETHAN LE EAPreparerPersonNm
PTINP02358642PTIN
Phone9098902434PhoneNum
Preparation2026-06-05PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMIGUEL MAYORGAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 90761AddressLine1Txt
CitySAN BERNARDINOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92427ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$643,271GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.SBCPOA.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation2008FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE PRIMARY PURPOSE OF THE ORGANIZATION IS TO BE THE SOLE COLLECTIVE BARGAINING UNIT FOR THE SAN BERNARDINO COUNTY PROBATION OFFICE I, II AND III CLASSIFICATIONS.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$618,462PYContributionsGrantsAmt
CY Contributions Grants$643,271CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$618,462PYTotalRevenueAmt
CY Total Revenue$643,271CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$186,282PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$160,970CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$420,975PYOtherExpensesAmt
CY Other Expenses$392,653CYOtherExpensesAmt
PY Total Expenses$607,257PYTotalExpensesAmt
CY Total Expenses$553,623CYTotalExpensesAmt
PY Revenues Less Expenses$11,205PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$89,648CYRevenuesLessExpensesAmt
Total Assets BOY$531,100TotalAssetsBOYAmt
Total Assets EOY$624,185TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$531,100NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$624,185NetAssetsOrFundBalancesEOYAmt
MissionTHE PRIMARY PURPOSE OF THE ORGANIZATION IS TO BE THE SOLE COLLECTIVE BARGAINING UNIT FOR THE SAN BERNARDINO COUNTY PROBATION OFFICE I, II AND III CLASSIFICATIONS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$538,289ExpenseAmt
DescPROVIDED LEGAL REPRESENTATION FOR MEMBERS IN FORMAL DISCIPLINARY MATTERS. PROVIDED LONG-TERM DISABILITY BENEFITS THROUGH AN INSURANCE BENEFIT PROGRAM. MADE DONATIONS TO SEVERAL CHARITABLE ORGANIZATIONS AND CAUSES.Desc
Total Program Service Expenses$538,289TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsYes (true)NondeductibleContributionsInd
Nondeductible Contri DisclYes (true)NondeductibleContriDisclInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLAURA PLEASANTPersonNm
Phone7609025481PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 90761AddressLine1Txt
CitySAN BERNARDINOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92427ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
EDUARDO FORNES
DIRECTOR5.000.00Yes (X)$0$0$0
ERICA GASSO
DIRECTOR5.000.00Yes (X)$0$0$0
LAUREL CHAMPION
DIRECTOR5.000.00Yes (X)$0$0$0
MIGUEL MAYORGA
PRESIDENT10.000.00$0$0$0Yes (X)
ALEX CISNEROS
VICE PRESIDENT10.000.00$0$0$0Yes (X)
LAURA PLEASANT
TREASURER10.000.00$0$0$0Yes (X)
GABRIELLA GOMEZ SANCHEZ
SECRETARY10.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$643,271MembershipDuesAmt
Total Contributions$643,271TotalContributionsAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$643,271TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$160,970TotalAmt
Program Services$160,970ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$55,822TotalAmt
Program Services$55,822ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$87,093TotalAmt
Program Services$71,759ProgramServicesAmt
Management And General$15,334ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,470TotalAmt
Program Services$4,470ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$17,862TotalAmt
Program Services$17,862ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,435TotalAmt
Program Services$3,435ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$195,577TotalAmt
Program Services$195,577ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
PROPERTY TAX$2,837$2,837
BANK FEES$215$215
REPAIRS$1,619$1,619

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$23,723TotalAmt
Program Services$23,723ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$553,623TotalAmt
Program Services$538,289ProgramServicesAmt
Management And General$15,334ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$386,098BOYAmt
EOY$479,183EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$20,000BOYAmt
EOY$20,000EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$263,973LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$146,171LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$117,802BOYAmt
EOY$117,802EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$7,200BOYAmt
EOY$7,200EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$531,100BOYAmt
EOY$624,185EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$531,100BOYAmt
EOY$624,185EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$531,100BOYAmt
EOY$624,185EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$531,100BOYAmt
EOY$624,185EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$89,648ReconcilationRevenueExpnssAmt
Prior Period Adjustments$3,437PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$33,493OtherCostOrOtherBasisAmt
Book Value$33,493BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$133,973OtherCostOrOtherBasisAmt
Depreciation$42,794DepreciationAmt
Book Value$91,179BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$70,168OtherCostOrOtherBasisAmt
Depreciation$75,175DepreciationAmt
Book Value-$5,007BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$26,339OtherCostOrOtherBasisAmt
Depreciation$24,767DepreciationAmt
Book Value$1,572BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Depreciation$3,435DepreciationAmt
Book Value-$3,435BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$117,802TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Members or stockholder classes and rights Part VI line 6THE ASSOCIATION HAS MEMBERS BUT NO STOCKHOLDERS. MEMBERS PAY MONTHLY DUES TO BE PART OF THE ASSOCIATION. THERE ARE APPROXIMATELY 300 MEMBERS OF THE ASSOCIATION.
Member election for additional members Part VI line 7aBOARD OF DIRECTORS IS ELECTED BY THE MEMBERS TO A TWO YEAR TERM.
Form 990 governing body review Part VI line 11A COPY OF FORM 990 WAS GIVEN TO THE GOVERNING BODY PRIOR TO FILING.
Conflict of interest policy compliance Part VI line 12cANY DISCOVERED CONFLICTS OF INTEREST ARE DEALT WITH BY THE BOARD OF DIRECTORS SUBJECT TO POLICY GUIDELINES.
Governing documents etc available to public Part VI line 19ALL DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST
List of other fees for services expenses Part IX line 11gASSOCIATION DUES 15,334

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