SAN BERNARDINO COUNTY PROB OFF ASSO

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2008

Legal Domicile

Principal Officer

MIGUEL MAYORGA

Phone

7609025481

Tax Period

2025-01-01 to 2025-12-31

SAN BERNARDINO COUNTY PROB OFF ASSO, founded in 2008, is a small nonprofit in the Mutual Benefit sector that reported $643K in total revenue in fiscal year 2025. Expenses of $554K left a modest 14% surplus.

Mission

THE 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.

Program Service Accomplishments

Program 1

Expenses: $538,289

PROVIDED LEGAL REPRESENTATION FOR MEMBERS IN FORMAL DISCIPLINARY MATTERS. PROVIDED LONG-TERM DISABILITY BENEFITS THROUGH AN INSURANCE BENEFIT PROGRAM. MADE DONATIONS TO SEVERAL CHARITABLE...

PROVIDED 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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $643,271

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $643,271

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $538,289

Other Expenses $392,653

TOTAL EXPENSES $553,623

Year-over-Year Comparison

	2025	2024	Change
Revenue	$643,271	$618,462	+0.0%
Expenses	$553,623	$607,257	-0.1%
Net Income	$89,648	$11,205	+7.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EDUARDO FORNES	DIRECTOR	5.00	Director	$0	$0	$0
ERICA GASSO	DIRECTOR	5.00	Director	$0	$0	$0
LAUREL CHAMPION	DIRECTOR	5.00	Director	$0	$0	$0
MIGUEL MAYORGA	PRESIDENT	10.00	Officer	$0	$0	$0
ALEX CISNEROS	VICE PRESIDENT	10.00	Officer	$0	$0	$0
LAURA PLEASANT	TREASURER	10.00	Officer	$0	$0	$0
GABRIELLA GOMEZ SANCHEZ	SECRETARY	10.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$643,271	$553,623	$624,185	$89,648
2024	No data	No data	No data	No data
2023	$638,384	$702,692	$516,469	$-64,308
2022	$556,911	$584,479	$580,777	$-27,568
2021	$951,744	$996,924	$602,632	$-45,180
2020	$556,368	$509,276	$564,465	$47,092
2019	$444,026	$462,697	$517,373	$-18,671
2018	$493,843	$447,361	$536,044	$46,482