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SAN BERNARDINO COUNTY PROBATION OFFICERS ASSOCIATION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
SAN BERNARDINO COUNTY PROBATION OFFICERS ASSOCIATION (EIN 26-0627663)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-11-15
IRS object ID
201913199349309546
Schema version
2018v3.1
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)
Return2019-11-15T14:52:23-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

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 Begin2018-01-01TaxPeriodBeginDt

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
Signature2019-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGreg FieldsPreparerPersonNm
PTINP00036159PTIN
Phone9098902434PhoneNum
Preparation2019-11-15PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address98.152.171.162IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-15IPDt
IP Tm15:07:27IPTm
Federal Original Submission Id3046772019319kspjw3iFederalOriginalSubmissionId
Federal Original Submission Id2019-11-15FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdBC2C872C51A895AC4E6CFD6C94522091F5D233FCAtSubmissionCreationDeviceId
At Submission Filing Device IdBC2C872C51A895AC4E6CFD6C94522091F5D233FCAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-03-31 21:24:44ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMIGUEL PARESPrincipalOfficerNm
Gross Receipts$493,843GrossReceiptsAmt
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 Volunteers12TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$573,473PYContributionsGrantsAmt
CY Contributions Grants$493,843CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$573,473PYTotalRevenueAmt
CY Total Revenue$493,843CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$109,770PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$141,561CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$294,799PYOtherExpensesAmt
CY Other Expenses$305,800CYOtherExpensesAmt
PY Total Expenses$404,569PYTotalExpensesAmt
CY Total Expenses$447,361CYTotalExpensesAmt
PY Revenues Less Expenses$168,904PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$46,482CYRevenuesLessExpensesAmt
Total Assets BOY$489,562TotalAssetsBOYAmt
Total Assets EOY$536,044TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$489,562NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$536,044NetAssetsOrFundBalancesEOYAmt
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$412,085ExpenseAmt
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$412,085TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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$493,843MembershipDuesAmt
Total Contributions$493,843TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$493,843TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$141,561TotalAmt
Program Services$141,561ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$111,683TotalAmt
Program Services$111,683ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,336TotalAmt
Management And General$3,336ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$25,967TotalAmt
Management And General$25,967ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$21,892TotalAmt
Program Services$19,703ProgramServicesAmt
Management And General$2,189ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$12,658TotalAmt
Program Services$11,392ProgramServicesAmt
Management And General$1,266ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$10,845TotalAmt
Program Services$9,760ProgramServicesAmt
Management And General$1,085ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$10,365TotalAmt
Program Services$9,329ProgramServicesAmt
Management And General$1,036ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$15,847TotalAmt
Program Services$15,847ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$73,922TotalAmt
Program Services$73,922ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SCHOLARSHIPS$3,600$3,600
CONTRIBUTIONS$11,808$11,808
MEALS AND ENTERTAINMENT$3,867$3,480$387

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$10TotalAmt
Management And General$10ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$447,361TotalAmt
Program Services$412,085ProgramServicesAmt
Management And General$35,276ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$288,719BOYAmt
EOY$351,048EOYAmt

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$106,177LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$173,643BOYAmt
EOY$157,796EOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$489,562BOYAmt
EOY$536,044EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$489,562BOYAmt
EOY$536,044EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$489,562BOYAmt
EOY$536,044EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$489,562BOYAmt
EOY$536,044EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$46,482ReconcilationRevenueExpnssAmt
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$32,489DepreciationAmt
Book Value$101,484BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$70,168OtherCostOrOtherBasisAmt
Depreciation$49,312DepreciationAmt
Book Value$20,856BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$26,339OtherCostOrOtherBasisAmt
Depreciation$24,376DepreciationAmt
Book Value$1,963BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$157,796TotalBookValueLandBuildingsAmt

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

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