﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-05-30T15:10:45-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>953322736</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SWANSON GRAHAM RUSSO &amp; THOMAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>12180 RIDGECREST RD STE 502</AddressLine1Txt>
        <CityNm>VICTORVILLE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92395</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>953768702</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SAN BERNARDINO COUNTY SHERIFFS RANGERS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SANB</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>20966 RANCHERIAS ROAD</AddressLine1Txt>
        <CityNm>APPLE VALLEY</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92307</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JACK BETTERLEY</PersonNm>
      <PersonTitleTxt>Captain</PersonTitleTxt>
      <SignatureDt>2025-05-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Cynthia M Russo</PreparerPersonNm>
      <PTIN>P00031788</PTIN>
      <PhoneNum>7602450127</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.1">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>69758</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>20105</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>20835</MembershipDuesAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">28818</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>14637</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>14181</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>55121</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1259</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>50221</OtherExpensesTotalAmt>
      <TotalExpensesAmt>51480</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3641</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>51275</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>54916</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>43061</BOYAmt>
        <EOYAmt>41656</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>8214</BOYAmt>
        <EOYAmt>13260</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>51275</BOYAmt>
        <EOYAmt>54916</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>51275</BOYAmt>
        <EOYAmt>54916</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>PROMOTION OF SOCIAL WELFARE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TRAINING RIDES ARE ORGANIZED MONTHLY WITH TWO MAJOR RIDES IN THE FALL AND SPRING. THESE RIDES ARE ORGANIZED TO PREPARE VOLUNTEER MEMBERS FOR SEARCH AND RESCUE EMERGENCIES THAT MAY OCCUR IN SAN BERNARDINO COUNTY. MANY OF THESE EMERGENCY AREAS CAN ONLY BE REACHED BY HORSEBACK, THUS VOLUNTEER MEMBERS PROVIDE THEIR OWN HORSES, EQUINE EQUIPMENT AND TRANSPORTATION TO EMERGENCY LOCATIONS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>8047</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MEMBERS MAKE APPEARANCES AT PUBLIC FUNCTIONS TO PROMOTE THE RANGERS AND THE SAN BERNARDINO COUNTY SHERIFF'S DEPARTMENT BY PARTICIPATING IN COMMUNITY ACTIVITIES, SUCH AS PARADES AND SAFETY PROGRAMS. BENEFITS THE GENERAL PUBLIC.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4266</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION HOLDS FUND RAISING ACTIVITIES TO SUPPORT LOCAL LAW ENFORCEMENT ORGANIZATIONS, WHICH SUPPORT THE SAN BERNARDINO COUNTY SHERIFF'S DEPARTMENT, LAW ENFORCEMENT VOLUNTEERS, AND RENDERS ASSISTANCE DURING CRITICAL SITUATIONS TO LAW ENFORCEMENT PERSONNEL.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>14637</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ORGANIZE AND SPONSOR COMMUNITY EVENTS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4100</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>31050</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIEL ROTH</PersonNm>
        <TitleTxt>CAPTAIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID LONG</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RANDY LEIS</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JACK BETTERLEY</PersonNm>
        <USAddress>
          <AddressLine1Txt>20966 RANCHERIAS ROAD</AddressLine1Txt>
          <CityNm>APPLE VALLEY</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92307</ZIPCd>
        </USAddress>
        <PhoneNum>7609643420</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="24020490" softwareVersionNum="2024v5.1">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUND RAISING EVENTS</Event1Nm>
        <GrossReceiptsEvent1Amt>28818</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>28818</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>14637</NonCashPrizesEvent1Amt>
        <GrossReceiptsTotalAmt>28818</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>28818</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>14637</NonCashPrizesTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>14637</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>14181</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $8</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1009</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation $887</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $880</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>INSTALLATION DINNER/AWARDS $21434</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMUNITY EVENT COSTS $8366</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>TRAINING RIDE COSTS $8047</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>MONTHLY BOARD MEETINGS $7221</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEETING COSTS $2330</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES $708</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>TRANSPORTATION EXPENSE $273</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>LICENSES &amp; PERMITS $67</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Machinery and Equipment - Beginning $8214 Machinery and Equipment - Ending $13260</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>