Civic Intelligence

San Bernardino County Sheriffs Council

EIN 33-0036629 • 501(c)3 • Upland, CA

Profile

SEE STATEMENT

PO Box 880Upland, CA 91785

none

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

94th percentile

73%

Higher net margin than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

96th percentile

232%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

366%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$160,977

Up $112,428 (+232%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$160,977

Up $112,428 (+232%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin94th percentile

Revenue

Up

$152,993

Up $120,143 (+366%) from 2023

Expenses

Down

$40,565

Down $33,221 (-45%) from 2023

Net Income

Up

$112,428

Up $153,364 (+375%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2014: $34,180Net Assets 2014: $34,1802014Assets 2015: $46,039Net Assets 2015: $46,0392015Assets 2016: $34,781Net Assets 2016: $34,7812016Assets 2017: $33,494Net Assets 2017: $33,4942017Assets 2018: $45,262Net Assets 2018: $45,2622018Assets 2019: $55,829Net Assets 2019: $55,8292019Assets 2023: $48,549Net Assets 2023: $48,5492023Assets 2024: $160,977Net Assets 2024: $160,9772024

Highlighted filing

2024

Assets$160,977
Liabilities-
Net Assets$160,977
Open 2024 Filing

Operations Trend

Revenue Growth97th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2014: $309Expenses 2014: $14,430Net Income 2014: -$14,1212014Revenue 2015: $13,275Expenses 2015: $1,416Net Income 2015: $11,8592015Revenue 2016: $3,676Expenses 2016: $14,934Net Income 2016: -$11,2582016Revenue 2017: $7Expenses 2017: $1,294Net Income 2017: -$1,2872017Revenue 2018: $13,363Expenses 2018: $1,595Net Income 2018: $11,7682018Revenue 2019: $26,467Expenses 2019: $15,900Net Income 2019: $10,5672019Revenue 2023: $32,850Expenses 2023: $73,786Net Income 2023: -$40,9362023Revenue 2024: $152,993Expenses 2024: $40,565Net Income 2024: $112,4282024

Highlighted filing

2024

Revenue$152,993
Expenses$40,565
Net Income$112,428
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$160,977
Liabilities
-
Net assets
$160,977
Revenue
$152,993
Expenses
$40,565
Net income
$112,428
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.61$1.61$1.53$0.41$1.12
2023Detailed filing. Detailed filing data is available for this year.$0.49$0.49$0.33$0.74$0.41
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.56$0.26$0.16$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.45$0.45$0.13$0.02$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.33$0.00$0.01$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.35$0.35$0.04$0.15$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.46$0.13$0.01$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.34$0.00$0.14$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.2
Gross Receipts
$187,453
Mission and Program Overview

Mission

SEE STATEMENT

Program Services

DescriptionGrantsExpenses
TO SUPPORT AND APPRECIATE THE SAN BERNARDINO COUNTY SHERIFF DEPARTMENT$30,788$30,788
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES R SMIRLChairman/PresidPT$0--
ANDREA DUTTONSecretary-$0--
RAYMOND CREBSTreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$104,960$104,960$32,660$72,300
Total Events$104,960$104,960$32,660$72,300
Filing and Contact Details

Filer

Filer Name
San Bernardino County Sheriffs Council
EIN
33-0036629
Phone
9099321175
Address
PO BOX 880, UPLAND, CA 91785

Signing Officer

Name
James R Smirl
Title
President
Signed
2025-10-29
Discuss with paid preparer
Yes

Preparer

Firm
Speed & Associates CPAs
Address
8038 Haven Ave Suite D, Rancho Cucamonga, CA 91730
Preparer
Bryan a Speed CPA
Phone
9099467448
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $2053”

Other Expenses.1

“DONATIONS $30788”

Other Expenses.2

“COMPUTER $225”

Other Expenses.4

“BANK CHARGES $122”

Other Assets.1006

“Pledges and Grants Receivable - Beginning $5000 Pledges and Grants Receivable - Ending $0”

Other Assets.1

“INTER-ORGANIZATION RECEIVABLE - Beginning $0 INTER-ORGANIZATION RECEIVABLE - Ending $28880”

Raw XML Appendix168 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0UPLAND
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IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt043549
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IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
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IRS990EZ/FeesAndOtherPymtToIndCntrctAmt07195
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/LobbyingActivitiesInd0false
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IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES R SMIRL
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chairman/Presid
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt05000
IRS990EZ/OtherAssetsTotalDetail/EOYAmt028880
IRS990EZ/OtherExpensesTotalAmt033188
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SEE STATEMENT
IRS990EZ/PrintingPublicationsPostageAmt0182
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt030788
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt030788
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt034460
IRS990EZ/SpecialEventsNetIncomeLossAmt074555
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt040565
IRS990EZ/TotalProgramServiceExpensesAmt030788
IRS990EZ/TotalRevenueAmt0152993
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0NONE
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt085178
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt026043
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt028890
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0175331
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt034
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt06801
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt07769
IRS990ScheduleA/OtherIncome170Grp/TotalAmt014570
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92310
IRS990ScheduleA/PublicSupportPY170Pct00.88850
IRS990ScheduleA/PublicSupportTotal170Amt0175331
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0175331
IRS990ScheduleA/TotalSupportAmt0189935
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt032660
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0104960
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0104960
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt032660
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt032660
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $2053
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DONATIONS $30788
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPUTER $225
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK CHARGES $122
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Pledges and Grants Receivable - Beginning $5000 Pledges and Grants Receivable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INTER-ORGANIZATION RECEIVABLE - Beginning $0 INTER-ORGANIZATION RECEIVABLE - Ending $28880
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.2
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Assets.1006
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Assets.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES R SMIRL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAN BERNARDINO COUNTY SHERIFFS COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0SANB
ReturnHeader/Filer/EIN0330036629
ReturnHeader/Filer/PhoneNum09099321175
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 880
ReturnHeader/Filer/USAddress/CityNm0UPLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091785
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832085298
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Speed & Associates CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08038 Haven Ave Suite D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rancho Cucamonga
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091730
ReturnHeader/PreparerPersonGrp/PhoneNum09099467448
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRYAN A SPEED CPA
ReturnHeader/ReturnTs02025-10-29T14:17:20-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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