Civic Intelligence

San Bernardino County Sheriff'S Employees' Benefit Association

EIN 95-6059097 • 501(c)5 • Redlands, CA

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Profile

Seba is dedicated to protect and promote the well-being and image of its members in the areas of: collective bargaining, protection of member rights, political action to promote the goals of the association, services of benefit to the member, and community involvement.

1998 Orange Tree LaneRedlands, CA 92374

www.seba.biz

Siviq Scores

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

Liabilities / Assets

96th percentile

0.55x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

0.96x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Net Margin

10th percentile

-6.1%

Higher net margin than 10% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

97th percentile

$451,657

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Asset Growth

79th percentile

18%

Faster asset growth than 79% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-4.3%

Faster revenue growth than 12% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$9,534,596

Up $1,429,768 (+18%) from 2023

Liabilities

Up

$5,267,574

Up $1,500,706 (+40%) from 2023

Net Assets

Down

$4,267,022

Down $70,938 (-1.6%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin10th percentile

Revenue

Down

$5,496,314

Down $244,095 (-4.3%) from 2023

Expenses

Up

$5,832,142

Up $15,532 (+0.3%) from 2023

Net Income

Down

-$335,828

Down $259,627 (-341%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$10M$5.0M$0Assets 2010: $2,649,688Liabilities 2010: $229,626Net Assets 2010: $2,420,0622010Assets 2011: $3,165,613Liabilities 2011: $177,891Net Assets 2011: $2,987,7222011Assets 2012: $3,477,806Liabilities 2012: $129,359Net Assets 2012: $3,348,4472012Assets 2013: $3,861,922Liabilities 2013: $187,295Net Assets 2013: $3,674,6272013Assets 2014: $3,954,332Liabilities 2014: $155,575Net Assets 2014: $3,798,7572014Assets 2015: $3,824,723Liabilities 2015: $170,799Net Assets 2015: $3,653,9242015Assets 2016: $3,577,557Liabilities 2016: $193,958Net Assets 2016: $3,383,5992016Assets 2017: $3,968,014Liabilities 2017: $198,055Net Assets 2017: $3,769,9592017Assets 2018: $4,114,114Liabilities 2018: $314,616Net Assets 2018: $3,799,4982018Assets 2019: $4,198,732Liabilities 2019: $336,438Net Assets 2019: $3,862,2942019Assets 2020: $4,472,496Liabilities 2020: $182,230Net Assets 2020: $4,290,2662020Assets 2021: $4,666,822Liabilities 2021: $110,431Net Assets 2021: $4,556,3912021Assets 2022: $4,531,770Liabilities 2022: $332,917Net Assets 2022: $4,198,8532022Assets 2023: $8,104,828Liabilities 2023: $3,766,868Net Assets 2023: $4,337,9602023Assets 2024: $9,534,596Liabilities 2024: $5,267,574Net Assets 2024: $4,267,0222024

Highlighted filing

2024

Assets$9,534,596
Liabilities$5,267,574
Net Assets$4,267,022
Open 2024 Filing

Operations Trend

Revenue Growth12th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,688,2032010Expenses 2011: $3,623,4712011Expenses 2012: $3,923,4082012Revenue 2013: $4,366,716Expenses 2013: $4,085,735Net Income 2013: $280,9812013Revenue 2014: $4,707,437Expenses 2014: $4,583,307Net Income 2014: $124,1302014Revenue 2015: $4,843,658Expenses 2015: $4,860,009Net Income 2015: -$16,3512015Revenue 2016: $4,977,393Expenses 2016: $5,126,066Net Income 2016: -$148,6732016Revenue 2017: $5,155,416Expenses 2017: $4,910,753Net Income 2017: $244,6632017Revenue 2018: $5,051,855Expenses 2018: $5,037,041Net Income 2018: $14,8142018Revenue 2019: $5,278,887Expenses 2019: $5,274,303Net Income 2019: $4,5842019Revenue 2020: $5,670,454Expenses 2020: $5,275,811Net Income 2020: $394,6432020Revenue 2021: $5,221,250Expenses 2021: $4,638,757Net Income 2021: $582,4932021Revenue 2022: $5,012,113Expenses 2022: $4,684,311Net Income 2022: $327,8022022Revenue 2023: $5,740,409Expenses 2023: $5,816,610Net Income 2023: -$76,2012023Revenue 2024: $5,496,314Expenses 2024: $5,832,142Net Income 2024: -$335,8282024

Highlighted filing

2024

Revenue$5,496,314
Expenses$5,832,142
Net Income-$335,828
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$9,534,596
Liabilities
$5,267,574
Net assets
$4,267,022
Revenue
$5,496,314
Expenses
$5,832,142
Net income
-$335,828
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.53$5.27$4.27$5.50$5.83$0.34
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.10$3.77$4.34$5.74$5.82$0.08
2022Detailed filing. Detailed filing data is available for this year.$4.53$0.33$4.20$5.01$4.68$0.33
2021Detailed filing. Detailed filing data is available for this year.$4.67$0.11$4.56$5.22$4.64$0.58
2020Detailed filing. Detailed filing data is available for this year.$4.47$0.18$4.29$5.67$5.28$0.39
2019Detailed filing. Detailed filing data is available for this year.$4.20$0.34$3.86$5.28$5.27$0.00
2018Detailed filing. Detailed filing data is available for this year.$4.11$0.31$3.80$5.05$5.04$0.01
2017Detailed filing. Detailed filing data is available for this year.$3.97$0.20$3.77$5.16$4.91$0.24
2016Summary only. Only limited summary data is available for this year.$3.58$0.19$3.38$4.98$5.13$0.15
2015Detailed filing. Detailed filing data is available for this year.$3.82$0.17$3.65$4.84$4.86$0.02
2014Detailed filing. Detailed filing data is available for this year.$3.95$0.16$3.80$4.71$4.58$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$0.19$3.67$4.37$4.09$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.48$0.13$3.35$3.92
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.17$0.18$2.99$3.62
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.23$2.42$3.69
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$6,013,332
Mission and Program Overview

Mission

Seba is dedicated to protect and promote the well-being and image of its members in the areas of: collective bargaining, protection of member rights, political action to promote the goals of the association, services of benefit to the member, and community involvement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,987,138$5,525,897▲ $1,538,759
Investments in Publicly Traded Securities$2,247,545$2,153,368▼ $94,177
Cash and Non-Interest-Bearing Accounts$1,065,021$960,703▼ $104,318
Accounts Receivable$341,261$570,103▲ $228,842
Prepaid Expenses and Deferred Charges$68,286$120,064▲ $51,778
Inventories for Sale or Use$22,770$19,737▼ $3,033
Savings and Temporary Cash Investments$22,977$1,207▼ $21,770
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$7,880,837$9,534,596▲ $1,653,759
Other Assets Total$125,839$183,517▲ $57,678
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,143,613$3,054,699▼ $88,914
Accounts Payable and Accrued Expenses$374,373$2,212,825▲ $1,838,452
Other Liabilities$50$50→ $0
Total Liabilities$3,518,036$5,267,574▲ $1,749,538
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,362,801$4,267,022▼ $95,779
Total Net Assets Fund Balance$4,362,801$4,267,022▼ $95,779
Total Liabilities and Net Assets / Fund Balance$7,880,837$9,534,596▲ $1,653,759

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,062,019$143,853$3,205,872
Leasehold Improvements$1,535,049$68$1,535,117
Land$801,468-$801,468
Other Land Buildings$127,361$12,542$139,903
Equipment-$37,350$37,350
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael TulisiakEvents Coordinator-$234,111$401,583$234,111
Lolita HarperExecutive DirectorFT$216,020$235,637$216,020
Christopher LeeMedia Relations MaFT$157,397$158,301$157,397
Grant WardPresidentPT$40,217-$40,217

Board Members and Trustees

NameTitle
Alisha RosaVice President
Adam CortinasDirector
Amy OrtizDirector
Angel DelgadoDirector
Angel a PerezDirector
Bill AbernathieDirector
Brandon MorelandDirector
Brian WeckDirector
Chris DekeyrelDirector
Christian VeitDirector
Daniel RenearDirector
Emanuel PatinoDirector
Eshton SmithDirector
Forrest PittsDirector
Garry DominguezDirector
Greg StoddardDirector
Ian BuchowieckiDirector
Jacob HernandezDirector
Jason GranthamDirector
Jason ReneauDirector
Jeff CollinsDirector
Joshua JordanDirector
Kenneth EdwardsDirector
Kyle WoodsDirector
Lashawndra ButlerDirector
Michael a CastanedaDirector
Nicholas JensenDirector
Oleg LlauradoDirector
Peter SaavedraDirector
Richard BussDirector
Robert MooreDirector
Robert SalasDirector
Rodney TamparongDirector
Todd JohnsonDirector
Tyler BengardDirector
Vanayes QuezadaDirector
William PayneDirector
Nancy TateDirector Labor Relation
Russell ReeseSecretary
Derek BrandtTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,723,250
Program Service Revenue
$3,692,751
Investment Income
$16,011
Other Revenue
$64,302
Change in Net Assets
$-335,828
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,771,880
Other Expenses$1,372,830
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$2,687,432--$2,687,432
Other Salaries and Wages-$720,289-$720,289
Current Officers, Directors, Trustees, and Key Employees-$647,745-$647,745
Occupancy-$439,132-$439,132
Interest-$214,483-$214,483
Other Employee Benefits-$205,899-$205,899
Conferences and Meetings$142,754$402-$143,156
Pension Plan Contributions-$116,747-$116,747
Depreciation Depletion-$103,220-$103,220
Payroll Taxes-$81,200-$81,200
All Other Expenses$10,783$53,243-$64,026
Office Expenses-$46,464-$46,464
Fees for Services Other-$26,992-$26,992
Insurance-$17,267-$17,267
Fees for Services Accounting-$16,500-$16,500
Other Expenses$49,865$16,311-$16,311
Travel-$10,176-$10,176
Fees for Service Investment Mgmnt Fees-$9,300-$9,300
Advertising-$5,827-$5,827
Total Functional Expenses$3,100,945$2,731,197$0$5,832,142
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$50
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization's members are the sheriff's employees of san bernardino county.”

Form 990, Part VI, Section B, Line 11B

“The tax return is reviewed by the treasurer and president prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Annual memos are distributed to document compliance with the policy.”

Form 990, Part VI, Section B, Line 15B

“Statistical data for the surrounding area is gathered and reviewed to determine average salary for specific job requirements and responsibilities.”

Form 990, Part VI, Section C, Line 19

“Upon written request, the organization will make available the governing documents, policies and/or financial statements.”

Filing and Contact Details

Filer

Filer Name
San Bernardino County Sheriffs
EIN
95-6059097
Phone
9098856074
Address
1998 ORANGE TREE LANE, REDLANDS, CA 92374

Signing Officer

Name
Russell Reese
Title
Secretary
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Grant Ward
Formed
1946
Legal Domicile
CA
Voting Board Members
40
Independent Board Members
40
Employees
13

Preparer

Firm
David Raff & Company
Address
1467 Ford Street Suite 200, Redlands, CA 92373
Preparer
David B Raff CPA
Phone
9093358900
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The organization is a nonprofit entity exempt from the payment of income taxes under the internal revenue code sections 501 (c)(5) and california revenue and taxation code section 23701a. Accordingly, no provision has been made for income taxes. Management has determined that all income tax positions are more likely than not of being sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required. The organization files information returns in the u.s. Federal jurisdiction and the state of california. The statute of limitations for federal and california state purposes is generally three and four years respectively.”

Raw XML AppendixShowing 400 of 874 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.

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