Civic Intelligence

Sierra Commons

EIN 26-4158129 • 501(c)3 • Nevada City, CA

Profile

Economic development for distressed popu

PO Box 1130Nevada City, CA 95959

www.sierracommons.org

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.92x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

90th percentile

0.35x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

28th percentile

-13%

Higher net margin than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

45th percentile

-4.4%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

32nd percentile

-20%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$19,489

Down $14,121 (-42%) from 2023

Liabilities

Down

$24,400

Down $8,127 (-25%) from 2023

Net Assets

Down

-$4,911

Down $5,994 (-553%) from 2023

Revenue

Up

$123,457

Up $17,201 (+16%) from 2023

Expenses

Up

$129,451

Up $13,058 (+11%) from 2023

Net Income

Up

-$5,994

Up $4,143 (+41%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40K$20K$0-$20KAssets 2016: $17,470Liabilities 2016: $100Net Assets 2016: $17,3702016Assets 2017: $13,021Liabilities 2017: $100Net Assets 2017: $12,9212017Assets 2018: $12,785Liabilities 2018: $100Net Assets 2018: $12,6852018Assets 2019: $8,651Liabilities 2019: $1,290Net Assets 2019: $7,3612019Assets 2020: $29,942Liabilities 2020: $27,415Net Assets 2020: $2,5272020Assets 2021: $28,621Liabilities 2021: $26,376Net Assets 2021: $2,2452021Assets 2022: $36,778Liabilities 2022: $25,558Net Assets 2022: $11,2202022Assets 2023: $33,610Liabilities 2023: $32,527Net Assets 2023: $1,0832023Assets 2024: $19,489Liabilities 2024: $24,400Net Assets 2024: -$4,9112024

Highlighted filing

2024

Assets$19,489
Liabilities$24,400
Net Assets-$4,911

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2016: $46,051Expenses 2016: $47,252Net Income 2016: -$1,2012016Revenue 2017: $39,862Expenses 2017: $44,311Net Income 2017: -$4,4492017Revenue 2018: $42,100Expenses 2018: $42,336Net Income 2018: -$2362018Revenue 2019: $53,448Expenses 2019: $58,772Net Income 2019: -$5,3242019Revenue 2020: $94,129Expenses 2020: $106,263Net Income 2020: -$12,1342020Revenue 2021: $75,735Expenses 2021: $85,557Net Income 2021: -$9,8222021Revenue 2022: $117,640Expenses 2022: $109,665Net Income 2022: $7,9752022Revenue 2023: $106,256Expenses 2023: $116,393Net Income 2023: -$10,1372023Revenue 2024: $123,457Expenses 2024: $129,451Net Income 2024: -$5,9942024

Highlighted filing

2024

Revenue$123,457
Expenses$129,451
Net Income-$5,994

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$123,457
Mission and Program Overview

Mission

Economic development targeting economically distressed populations.

Economic development for distressed popu

Program Services

DescriptionGrantsExpenses
PROVIDED BUSINESS INCUBATION TO ENTREPRENEURES-$73,559
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBERT TRENTExecutive DirectorPT$55,651$3,600$59,251
JIM WILLIAMSDirector-$0--
KIM SAYRESecretary-$0--
LESLIE KERNSPresident-$0--
CORYON REDDDirector-$0--
LAKMSHI PRASADTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Sierra Commons
EIN
26-4158129
In Care Of
% ROBERT TRENT
Phone
5302658443
Address
PO BOX 1130, NEVADA CITY, CA 95959

Signing Officer

Name
Robert Trent
Title
Exec Director
Phone
5302658443
Signed
2025-05-15
Discuss with paid preparer
No

Preparer

Firm
Victoria W Sullivan CPA
Address
101 W McKnight Way Suite B81, Grass Valley, CA 95949
Preparer
Victoria Sullivan
Phone
5306154280
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

Description amountoffice sales 355

Description of other expenses Part I line 16

Description amountoffice exp 1,388information technology exp 8,600event exp 2,912insurance exp 2,707advertising & promotion 2,427storage 205bank fees 2,295licenses & permits 408member appreciation 140payroll tax exp 4,467security 130education exp 108interest exp 1,305meals 217auction supplies 181

Description of other assets Part II line 24

Category beginning of year end of yearaccounts receivable 1,280 0prepaid expenses 300 300rounding adjustment 1 0other receivables 0 330

Description of total liabilities Part II line 26

Category beginning of year end of yearaccounts payable 2,800 0payroll liabilities 5,327 0long-term debt (unsecured) 24,400 24,400

Raw XML Appendix188 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3EXECUTIVE DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
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IRS990EZ/OtherAssetsTotalDetail/BOYAmt01581
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0630
IRS990EZ/OtherExpensesTotalAmt027490
IRS990EZ/OtherRevenueTotalAmt0355
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
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IRS990EZ/PrimaryExemptPurposeTxt0ECONOMIC DEVELOPMENT FOR DISTRESSED POPU
IRS990EZ/PrintingPublicationsPostageAmt0368
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt073559
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTOFFICE SALES 355
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTOFFICE EXP 1,388INFORMATION TECHNOLOGY EXP 8,600EVENT EXP 2,912INSURANCE EXP 2,707ADVERTISING & PROMOTION 2,427STORAGE 205BANK FEES 2,295LICENSES & PERMITS 408MEMBER APPRECIATION 140PAYROLL TAX EXP 4,467SECURITY 130EDUCATION EXP 108INTEREST EXP 1,305MEALS 217AUCTION SUPPLIES 181
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS RECEIVABLE 1,280 0PREPAID EXPENSES 300 300ROUNDING ADJUSTMENT 1 0OTHER RECEIVABLES 0 330
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS PAYABLE 2,800 0PAYROLL LIABILITIES 5,327 0LONG-TERM DEBT (UNSECURED) 24,400 24,400
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/EIN0264158129
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ReturnHeader/Filer/PhoneNum05302658443
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ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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