BETA

SAN BERNARDINO COUNTY PROBATION OFFICERS ASSOCIATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
SAN BERNARDINO COUNTY PROBATION OFFICERS ASSOCIATION (EIN 26-0627663)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-06-29
IRS object ID
202011819349302151
Schema version
2019v5.1
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)
Return2020-06-29T15:29:59-04:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN330941323PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1TAX AND BOOKKEEPING SOLUTIONS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1155 W HOSPITALITY LANE 123AddressLine1Txt
CitySan BernardinoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92408ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

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)
Business Name ControlSANBBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14370 HALLMARK PKWYAddressLine1Txt
CitySAN BERNARDINOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92407ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLAURA PLEASANTPersonNm
Person TitleVICE PRESPersonTitleTxt
Phone9515362063PhoneNum
Signature2020-06-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGreg FieldsPreparerPersonNm
PTINP00036159PTIN
Phone9098902434PhoneNum
Preparation2020-06-29PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address98.152.171.162IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-06-29IPDt
IP Tm16:03:29IPTm
Federal Original Submission Id3046772020181n1a0nxoFederalOriginalSubmissionId
Federal Original Submission Id2020-06-29FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id434C378277682C8F07E05C5948D4F5C4CD554E43AtSubmissionCreationDeviceId
At Submission Filing Device Id434C378277682C8F07E05C5948D4F5C4CD554E43AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMIGUEL PARESPrincipalOfficerNm
Gross Receipts$444,026GrossReceiptsAmt
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$493,843PYContributionsGrantsAmt
CY Contributions Grants$444,026CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$493,843PYTotalRevenueAmt
CY Total Revenue$444,026CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$141,561PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$145,098CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$305,800PYOtherExpensesAmt
CY Other Expenses$317,599CYOtherExpensesAmt
PY Total Expenses$447,361PYTotalExpensesAmt
CY Total Expenses$462,697CYTotalExpensesAmt
PY Revenues Less Expenses$46,482PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$18,671CYRevenuesLessExpensesAmt
Total Assets BOY$536,044TotalAssetsBOYAmt
Total Assets EOY$517,373TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$536,044NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$517,373NetAssetsOrFundBalancesEOYAmt
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$438,983ExpenseAmt
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$438,983TotalProgramServiceExpensesAmt
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
Transaction With Control EntfalseTransactionWithControlEntInd
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)
PersonROBERT BLOEPersonNm
Phone9515362063PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14370 HALLMARK PKWYAddressLine1Txt
CitySAN BERNARDINOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92407ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
LAUREN ZINN
DIRECTOR5.000.00Yes (X)$0$0$0
ROBIN JOHNSON
DIRECTOR5.000.00Yes (X)$0$0$0
EDUARDO FORNES
DIRECTOR5.000.00Yes (X)$0$0$0
MIGUEL MAYORGA
DIRECTOR5.000.00Yes (X)$0$0$0
ERIC GASSO
DIRECTOR5.000.00Yes (X)$0$0$0
RICHARD GUERRA
DIRECTOR5.000.00Yes (X)$0$0$0
TROY JAMES
DIRECTOR5.000.00Yes (X)$0$0$0
DANIELLE GIBSON
DIRECTOR5.000.00Yes (X)$0$0$0
MIGUEL PARES
PRESIDENT10.000.00$0$0$0Yes (X)
LAURA PLEASANT
VICE PRESIDENT10.000.00$0$0$0Yes (X)
ROBERT BLOE
TREASURER10.000.00$0$0$0Yes (X)
MONICA YANEZ
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$444,026MembershipDuesAmt
Total Contributions$444,026TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$444,026TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$145,098TotalAmt
Program Services$145,098ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$148,099TotalAmt
Program Services$148,099ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,213TotalAmt
Management And General$4,213ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$13,650TotalAmt
Management And General$13,650ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$18,231TotalAmt
Program Services$16,408ProgramServicesAmt
Management And General$1,823ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$11,569TotalAmt
Program Services$10,412ProgramServicesAmt
Management And General$1,157ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,400TotalAmt
Program Services$1,260ProgramServicesAmt
Management And General$140ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$20,528TotalAmt
Program Services$18,475ProgramServicesAmt
Management And General$2,053ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$13,596TotalAmt
Program Services$13,596ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$74,418TotalAmt
Program Services$74,418ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SCHOLARSHIPS$4,800$4,800
CONTRIBUTIONS$1,150$1,150
BANK CHARGES$15$15
MEALS AND ENTERTAINMENT$5,852$5,267$585

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$78TotalAmt
Management And General$78ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$462,697TotalAmt
Program Services$438,983ProgramServicesAmt
Management And General$23,714ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$351,048BOYAmt
EOY$345,973EOYAmt

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$119,773LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$157,796BOYAmt
EOY$144,200EOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$536,044BOYAmt
EOY$517,373EOYAmt

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$536,044BOYAmt
EOY$517,373EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$536,044BOYAmt
EOY$517,373EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$536,044BOYAmt
EOY$517,373EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$18,671ReconcilationRevenueExpnssAmt
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$35,924DepreciationAmt
Book Value$98,049BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$70,168OtherCostOrOtherBasisAmt
Depreciation$59,082DepreciationAmt
Book Value$11,086BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$26,339OtherCostOrOtherBasisAmt
Depreciation$24,767DepreciationAmt
Book Value$1,572BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$144,200TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
L AND M CONSTRUCTION DEPOSIT$6,000
L AND M CONSTRUCTION$1,200
FieldValueIRS element (for citing)
Total Book Value Other Assets$7,200TotalBookValueOtherAssetsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 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

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.