Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
990 • Fiscal year 2018 • EIN 95-2267296
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 4.6% of source-year revenue.
Asset Growth
93rd percentile
Faster asset growth than 93% of similar nonprofits.
Revenue Growth
91st percentile
Faster revenue growth than 91% of similar nonprofits.
Assets
Up$3,213,432
Up $826,178 (+35%) from 2017
Net Assets
Up$1,250,399
Up $810,082 (+184%) from 2017
Liabilities
Up$1,963,033
Up $16,096 (+0.8%) from 2017
Revenue
Up$8,236,380
Up $1,866,090 (+29%) from 2017
Expenses
Up$7,426,298
Up $1,079,326 (+17%) from 2017
Net Income
Up$810,082
Up $786,764 (+3374%) from 2017
It is the mission of the san bernardino public employees association to provide the best possible service to all its members with integrity and equality; to advance the social, economic, and educational welfare of the membership; to promote professional working relationships and the negotiation and maintenance of labor contracts for members.
The negotiation and maintenance of labor contracts for members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,120,197 | $1,921,215 | ▲ $801,018 |
| Land, Buildings, and Equipment, Net | $980,929 | $906,151 | ▼ $74,778 |
| Accounts Receivable | $224,159 | $316,901 | ▲ $92,742 |
| Inventories for Sale or Use | $18,466 | $25,433 | ▲ $6,967 |
| Prepaid Expenses and Deferred Charges | $23,628 | $25,377 | ▲ $1,749 |
| Intangible Assets | $13,685 | $12,165 | ▼ $1,520 |
| Investments Other Securities | $5,000 | $5,000 | → $0 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Total Assets | $2,387,254 | $3,213,432 | ▲ $826,178 |
| Other Assets Total | $1,190 | $1,190 | → $0 |
| Liabilities | |||
| Other Liabilities | $902,266 | $1,063,556 | ▲ $161,290 |
| Mortgage Notes Payable Secured by Investment Property | $856,094 | $655,447 | ▼ $200,647 |
| Accounts Payable and Accrued Expenses | $188,577 | $244,030 | ▲ $55,453 |
| Total Liabilities | $1,946,937 | $1,963,033 | ▲ $16,096 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $440,317 | $1,250,399 | ▲ $810,082 |
| Total Net Assets Fund Balance | $440,317 | $1,250,399 | ▲ $810,082 |
| Total Liabilities and Net Assets / Fund Balance | $2,387,254 | $3,213,432 | ▲ $826,178 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $195,122 | $1,647,469 | $1,842,591 |
| Equipment | $303,486 | $367,990 | $671,476 |
| Leasehold Improvements | $294,214 | $158,167 | $452,381 |
| Other Land Buildings | $32,943 | $291,069 | $324,012 |
| Land | $80,386 | - | $80,386 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sheri Orellana | President | FT | $123,267 | $26,070 | $149,337 |
| Randy Korgan | Sec. Treasurer | PT | $148,846 | $229,310 | $148,846 |
| Stephen Matthews | Supervisor | FT | $126,642 | $20,025 | $146,667 |
| Beth Zendejas | Political Coord. | FT | $116,498 | $26,982 | $143,480 |
| Steve Cadena | Business Agent | FT | $105,874 | $26,842 | $132,716 |
| Natalie Harts | Business Agent | FT | $118,291 | $9,350 | $127,641 |
| David Farugia | Business Agent | FT | $113,440 | $9,500 | $122,940 |
| Denise Booker | Director | - | $10,923 | - | $10,923 |
| Rebecca Gallegos | Rec. Secretary | - | $2,470 | - | $2,470 |
| David Alban | Director | - | $750 | - | $750 |
| Don Ballard | Director | - | $750 | - | $750 |
| Kathleen Brennan | Trustee | - | $750 | - | $750 |
| Laura Shultz | Trustee | - | $750 | - | $750 |
| Rich Mcdowell | Trustee | - | $750 | - | $750 |
| Rich Smith | Director | - | $750 | - | $750 |
| Robert Nevarez | Vice President | - | $750 | - | $750 |
| Vere Williams | Director | - | $750 | - | $750 |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Hayes Ortega & Sanchez LLP | Legal Services | 3625 Ruffin Road Suite 300, San Diego, CA 92123 | $280,744 |
| Duffy Kruspodin LLP | Accounting services | 21600 Oxnard St Suite 2000, Woodland Hills, CA 91367 | $160,125 |
| Line Item | Amount |
|---|---|
| Other Expenses | $3,809,122 |
| Salaries, Compensation, and Employee Benefits | $3,397,992 |
| Grants and Similar Amounts Paid | $167,708 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $2,234,422 |
| Payments to Affiliates | - | - | - | $1,810,631 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $375,640 |
| Fees for Services Legal | - | - | - | $357,458 |
| Other Employee Benefits | - | - | - | $339,579 |
| Office Expenses | - | - | - | $290,784 |
| Pension Plan Contributions | - | - | - | $237,849 |
| Payroll Taxes | - | - | - | $210,502 |
| Travel | - | - | - | $173,975 |
| Depreciation Depletion | - | - | - | $169,821 |
| Grants to Domestic Orgs | - | - | - | $167,708 |
| Fees for Services Accounting | - | - | - | $119,954 |
| Occupancy | - | - | - | $97,267 |
| Conferences and Meetings | - | - | - | $93,593 |
| Insurance | - | - | - | $86,094 |
| Fees for Services Other | - | - | - | $84,181 |
| Interest | - | - | - | $76,777 |
| All Other Expenses | - | - | - | $68,840 |
| Benefits to Members | - | - | - | $51,476 |
| Other Expenses | - | - | - | $26,625 |
| Information Technology | - | - | - | $26,252 |
| Total Functional Expenses | $0 | $0 | $0 | $7,426,298 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $7,426,298 |
| Total Expenses per Audited Statements | $7,426,298 |
| Total Expenses per Form 990 | $7,426,298 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Teamsters Joint Council 42 | Pomona, CA | - | Donation | $15,000 |
| LA Trade Tech College | Los Angeles, CA | - | Donation | $12,000 |
| We Will Foundation | Los Angeles, CA | - | Donation | $10,231 |
| Colettes Children Home | Huntington Bch, CA | 501(c)(5) | Donation | $10,000 |
| Naacp | Riverside, CA | - | Donation | $7,040 |
| Christmas Cheer All Year | Glendale, CA | 501(c)(4) | Donation | $7,000 |
| Ronald McDonald House | Loma Linda, CA | - | Donation | $6,500 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Pension Plan Liability | $610,581 |
| Accrued Payroll & Vacation | $226,250 |
| Equipment Lease Payable | $224,226 |
| Due to Related Parties | $2,499 |
“Eligibility for membership shall be set forth in the International Constitution, and applicants for membership shall comply with and be subject to the requirements imposed by the By-laws and the International Constitution. Any member that meets the eligibility requirements under the by-laws can run for office. Members will approve any significant expenditure that is not incurred in the normal course of operating the organization.The members will not receive a share of the organization's profits or a share of the organization's net assets upon the organization's dissolution per the by-laws of the organization.”
“Officers of the Organization are elected by the Board of Directors every three years.All officers and trustees shall be determined by a simple majority vote of the Board of Directors.The Local Union Board of Directors is empowered to fill all vacancies in office which occur during the term of such office for the entire remainder of the unexpired term.”
“Membership has the authority to approve any significant expenditure or action contemplated by the executive board that arises outside the normal operations of the organization.The minutes of meetings of the Board of Directors and notices of official business and activity of the Local Union shall be recorded and after minutes have been approved by the Board, copies shall be made available to members upon request.”
“The principal officer reviews and authorizes the return to be e-filed. The return is made available to the executive board at the next board meeting.”
“In january of each year the conflict of interest policy compliance statement is distributed to all employees and board of directors. They are all required to certify in writing that they have received the policy and are in compliance.”
“The organization's governing documents are available at its administrative office during normal business hours upon request.”
“No provision for income tax is provided since the Organization is a tax-exempt entity under IRS section 501(c)(5) and there is no unrelated business income. The Organization adopted the provision of the Financial Accounting Standards Board Accounting Standards Codification (the FASB ASC) 740-10-25, Accounting for Uncertainty in Income Taxes. Under FASB ASC 740-10-25, an entity must recognize the tax benefit associated with a tax position taken for the tax return purposes when it is more likely than not that the position will be sustained. The implementation of FASB ASC 740-10-25 had no impact on the Organizations financial statements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 188577 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 244030 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 224159 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 316901 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE NEGOTIATION AND MAINTENANCE OF LABOR CONTRACTS FOR MEMBERS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 68840 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 51476 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ANABEL PALAZUELOS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9098898377 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 433 NORTH SIERRA WAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN BERNARDINO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92402 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1120197 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1921215 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 375640 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 93593 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 280744 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 160125 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 3625 Ruffin Road Suite 300 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 21600 Oxnard St Suite 2000 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | San Diego |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | Woodland Hills |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 92123 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 91367 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Hayes Ortega & Sanchez LLP |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | Duffy Kruspodin LLP |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Legal Services |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | Accounting services |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 51476 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 167708 |
| IRS990/CYInvestmentIncomeAmt | 0 | -22021 |
| IRS990/CYOtherExpensesAmt | 0 | 3809122 |
| IRS990/CYOtherRevenueAmt | 0 | 117898 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 8140503 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 810082 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3397992 |
| IRS990/CYTotalExpensesAmt | 0 | 7426298 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 8236380 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 169821 |
| IRS990/Desc | 0 | THE NEGOTIATION AND MAINTENANCE OF LABOR CONTRACTS FOR MEMBERS |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 30 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 119954 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 357458 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 84181 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 46.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 12 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 13 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 14 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 15 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 16 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 32.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 26070 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 43716 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 20025 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 9350 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 26982 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 9500 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 26842 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID ALBAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DON BALLARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DENISE BOOKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RICH MCDOWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RICH SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | VERE WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KATHLEEN BRENNAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | LAURA SHULTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SHERI ORELLANA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | RANDY KORGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | ROBERT NEVAREZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | REBECCA GALLEGOS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Stephen Matthews |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Natalie Harts |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | Beth Zendejas |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | David Farugia |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | Steve Cadena |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 10923 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 123267 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 148846 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 2470 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 126642 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 118291 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 116498 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 113440 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 105874 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 185594 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | SEC. TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | REC. SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Supervisor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Business Agent |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Political Coord. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Business Agent |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | Business Agent |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 1962 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -22526 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 167708 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 8258906 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 18942 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 26252 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 86094 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 13685 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 12165 |
| IRS990/InterestGrp/TotalAmt | 0 | 76777 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 18466 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 25433 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 505 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 505 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 5000 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 5000 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 38 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2464695 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 980929 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 906151 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3370846 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 22526 |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | IT IS THE MISSION OF THE SAN BERNARDINO PUBLIC EMPLOYEES ASSOCIATION TO PROVIDE THE BEST POSSIBLE SERVICE TO ALL ITS MEMBERS WITH INTEGRITY AND EQUALITY; TO ADVANCE THE SOCIAL, ECONOMIC, AND EDUCATIONAL WELFARE OF THE MEMBERSHIP; TO PROMOTE PROFESSIONAL WORKING RELATIONSHIPS AND THE NEGOTIATION AND MAINTENANCE OF LABOR CONTRACTS FOR MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 856094 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 655447 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 440317 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1250399 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -22526 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -22526 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 18942 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 18942 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 97267 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 290784 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1190 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1190 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 339579 |
| IRS990/OtherExpensesGrp/Desc | 0 | Promotional items |
| IRS990/OtherExpensesGrp/Desc | 1 | Supplies for resale |
| IRS990/OtherExpensesGrp/Desc | 2 | MEMBERSHIP EVENTS |
| IRS990/OtherExpensesGrp/Desc | 3 | Printing and Publications |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 144837 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 107185 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 74848 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 26625 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 902266 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1063556 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Merchandise Sales |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | See's Candy orders |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | Ticket Sales |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 475 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2858 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 95623 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 475 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 2858 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 95623 |
| IRS990/OtherRevenueTotalAmt | 0 | 98956 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2234422 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 1810631 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 210502 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 237849 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 23628 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 25377 |
| IRS990/PrincipalOfficerNm | 0 | RANDY KORGAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Funds for Transmittal |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Membership dues & assess |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Refunds and Other Receipt |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1666 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 8074511 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 64326 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1666 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 8074511 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 64326 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 25087 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 126322 |
| IRS990/PYInvestmentIncomeAmt | 0 | 76047 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 3323668 |
| IRS990/PYOtherRevenueAmt | 0 | 111433 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6182810 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 23318 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2871895 |
| IRS990/PYTotalExpensesAmt | 0 | 6346972 |
| IRS990/PYTotalRevenueAmt | 0 | 6370290 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 810082 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | true |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 18942 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 195122 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1647469 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1842591 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 303486 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 367990 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 671476 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 7426298 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 80386 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 80386 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 294214 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 158167 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 452381 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
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