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    <ReturnTs>2026-03-19T16:51:25-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>941481988</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BOWMAN &amp; COMPANY LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>10100 TRINITY PARKWAYSTE 310</AddressLine1Txt>
        <CityNm>STOCKTON</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95219</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>680434874</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SAN JOAQUIN COUNTY MANAGEMENT</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>SANJ</BusinessNameControlTxt>
      <PhoneNum>2099103033</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 515</AddressLine1Txt>
        <CityNm>FRENCH CAMP</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95231</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ADELE CAMPOS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2099103033</PhoneNum>
      <SignatureDt>2026-03-18</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TARA EASTWOOD</PreparerPersonNm>
      <PTIN>P00539129</PTIN>
      <PhoneNum>2094731040</PhoneNum>
      <PreparationDt>2026-03-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>61492</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>61020</MembershipDuesAmt>
      <InvestmentIncomeAmt>472</InvestmentIncomeAmt>
      <TotalRevenueAmt>61492</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3111</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1757</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>40255</OtherExpensesTotalAmt>
      <TotalExpensesAmt>45123</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>16369</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>287096</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>303465</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>287096</BOYAmt>
        <EOYAmt>303465</EOYAmt>
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      <Form990TotalAssetsGrp>
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      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>287096</BOYAmt>
        <EOYAmt>303465</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION PROVIDES REPRESENTATION FOR GRIEVANCES AND COLLECTIVE BARGAINING BY A COMMITTEE OF UNPAID MEMBERS AND CONSULTATION OF OUTSIDE LEGAL AND PROFESSIONAL SERVICES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION REPRESENTED 117 MEMBERS IN COLLECTIVE BARGAINING. IN ADDITION, THE ORGANIZATION REPRESENTS MEMBERS WITH GRIEVANCES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>35047</ProgramServiceExpensesAmt>
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        <TitleTxt>PRESIDENT</TitleTxt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>VANESSA MAES</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA WILDER</PersonNm>
        <TitleTxt>TREASURER (EFF 2/25)</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DENISE DELGADO-ESTRADA</PersonNm>
        <TitleTxt>MEMBER AT LARGE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 515</AddressLine1Txt>
          <CityNm>FRENCH CAMP</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95231</ZIPCd>
        </USAddress>
        <PhoneNum>2099103033</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 472.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: EMPLOYEE REPRESENTATION FEE. AMOUNT: 33,648. DESCRIPTION: LIABILITY INSURANCE. AMOUNT: 1,824. DESCRIPTION: MEETING EXPENSE. AMOUNT: 1,235. DESCRIPTION: IT EXPENSE. AMOUNT: 1,900. DESCRIPTION: COPIER FEES. AMOUNT: 26. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 1,622. TOTAL TO FORM 990-EZ, LINE 16: 40,255.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
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