Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.97x
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
33rd percentile
Faster revenue growth than 33% of similar nonprofits.
Balance Sheet
Assets
Down$33,610
Down $3,168 (-8.6%) from 2022
Net Assets
Down$1,083
Down $10,137 (-90%) from 2022
Liabilities
Up$32,527
Up $6,969 (+27%) from 2022
Revenue And Expenses
Revenue
Down$106,256
Down $11,384 (-9.7%) from 2022
Expenses
Up$116,393
Up $6,728 (+6.1%) from 2022
Net Income
Down-$10,137
Down $18,112 (-227%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- May 7, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $106,256
Mission and Program Overview
Mission
Economic development targeting economically distressed populations.
Economic development for distressed popu
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDED BUSINESS INCUBATION TO ENTREPRENEURES | - | $66,853 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| EAN PRICE MURPHY | President | - | $0 | - | - |
| JEAN-ROUX BEZUIDENHOUT | Secretary | - | $0 | - | - |
| LESLIE KERNS | Vice-President | - | $0 | - | - |
| LARS ORTEGREN | Treasurer | - | $0 | - | - |
| ROBERT TRENT | Executive Director | PT | $0 | - | - |
| CORYON REDD | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Sierra Commons
- EIN
- 26-4158129
- Address
- 792 SEARLS AVENUE, NEVADA CITY, CA 95959
Signing Officer
- Name
- Robert X Trent
- Title
- Exec Director
- Phone
- 5302658443
- Signed
- 2024-05-07
- Discuss with paid preparer
- Yes
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 expenses Part I line 16
“Description amountoffice exp 2,423information technology exp 5,885event exp 171insurance exp 2,619advertising & promotion 1,374bank fees 1,899licenses & permits 236member appreciation 112payroll tax exp 4,404security 149education exp 425interest exp 1,155meals 53travel 36”
Description of other assets Part II line 24
“Category beginning of year end of yearaccounts receivable 3,000 1,280prepaid expenses 0 300rounding adjustment 0 1”
Description of total liabilities Part II line 26
“Category beginning of year end of yearaccounts payable 0 2,800payroll liabilities 1,158 5,327long-term debt (unsecured) 24,400 24,400”
Raw XML Appendix175 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | ROBERT TRENT |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5305595982 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 792 SEARLS AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | NEVADA CITY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 959593056 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 33778 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 32029 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 77002 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -10137 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 12730 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 36778 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 33610 |
| IRS990EZ/GrossReceiptsAmt | 0 | 106256 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 425 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 11220 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 1083 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 11220 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 1083 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 26317 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | EAN PRICE MURPHY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JEAN-ROUX BEZUIDENHOUT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | LESLIE KERNS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LARS ORTEGREN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ROBERT TRENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | CORYON REDD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE-PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | EXECUTIVE DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 3000 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1581 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 20941 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | ECONOMIC DEVELOPMENT FOR DISTRESSED POPU |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 15 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 28829 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDED BUSINESS INCUBATION TO ENTREPRENEURES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 66853 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 56390 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 25558 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 32527 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 116393 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 66853 |
| IRS990EZ/TotalRevenueAmt | 0 | 106256 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTPS://WWW.SIERRACOMMONS.ORG/ |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 77002 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 97599 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 56870 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 82834 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 49579 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 363884 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 28829 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 24679 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 18865 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 11295 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3869 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 87537 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 451421 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 105831 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 122278 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 75735 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 94129 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 53448 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 451421 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 105831 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 122278 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 75735 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 94129 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 53448 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 451421 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION AMOUNTOFFICE EXP 2,423INFORMATION TECHNOLOGY EXP 5,885EVENT EXP 171INSURANCE EXP 2,619ADVERTISING & PROMOTION 1,374BANK FEES 1,899LICENSES & PERMITS 236MEMBER APPRECIATION 112PAYROLL TAX EXP 4,404SECURITY 149EDUCATION EXP 425INTEREST EXP 1,155MEALS 53TRAVEL 36 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS RECEIVABLE 3,000 1,280PREPAID EXPENSES 0 300ROUNDING ADJUSTMENT 0 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS PAYABLE 0 2,800PAYROLL LIABILITIES 1,158 5,327LONG-TERM DEBT (UNSECURED) 24,400 24,400 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of total liabilities Part II line 26 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL2 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 00 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT X TRENT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXEC DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5302658443 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-05-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SIERRA COMMONS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SIER |
| ReturnHeader/Filer/EIN | 0 | 264158129 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 792 SEARLS AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEVADA CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95959 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 861648426 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Victoria W Sullivan CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 101 W McKnight Way Suite B81 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Grass Valley |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95949 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5306154280 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-05-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Victoria Sullivan |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2024-05-07T18:24:04-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | ROBERT |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | TRENT |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $33,610
- Liabilities
- $32,527
- Net assets
- $1,083
- Revenue
- $106,256
- Expenses
- $116,393
- Net income
- -$10,137