Civic Intelligence

Sierra Roots

990 • Fiscal year 2021 • EIN 45-4897093

Jan 01, 2021 to Dec 31, 2021 • Filed on Apr 25, 2022

19816 Buck Ridge RdGrass Valley, CA 95949

(530) 751-3263

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

74th percentile

0.05x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

48th percentile

7.5%

Higher net margin than 48% of similar nonprofits.

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

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

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

Asset Growth

62nd percentile

15%

Faster asset growth than 62% of similar nonprofits.

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

Revenue Growth

28th percentile

-25%

Faster revenue growth than 28% of similar nonprofits.

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

Assets

Up

$178,689

Up $23,940 (+15%) from 2020

Net Assets

Up

$168,904

Up $16,584 (+11%) from 2020

Liabilities

Up

$9,785

Up $7,356 (+303%) from 2020

Revenue

Down

$219,977

Down $73,899 (-25%) from 2020

Expenses

Down

$203,553

Down $79,892 (-28%) from 2020

Net Income

Up

$16,424

Up $5,993 (+57%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2016: $38,719Liabilities 2016: $1,2802016Assets 2017: $89,135Liabilities 2017: $02017Assets 2018: $122,779Liabilities 2018: $5,1002018Assets 2019: $134,972Liabilities 2019: $4,1732019Assets 2020: $154,749Liabilities 2020: $2,429Net Assets 2020: $152,3202020Assets 2021: $178,689Liabilities 2021: $9,785Net Assets 2021: $168,9042021Assets 2022: $120,249Liabilities 2022: $608Net Assets 2022: $119,6412022Assets 2023: $141,857Liabilities 2023: $13,708Net Assets 2023: $128,1492023Assets 2024: $138,743Liabilities 2024: $8,596Net Assets 2024: $130,1472024

Highlighted filing

2021

Assets$178,689
Liabilities$9,785
Net Assets$168,904

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2016: $54,600Expenses 2016: $43,988Net Income 2016: $10,6122016Revenue 2017: $81,636Expenses 2017: $29,940Net Income 2017: $51,6962017Revenue 2018: $71,249Expenses 2018: $42,464Net Income 2018: $28,7852018Revenue 2019: $122,585Expenses 2019: $109,466Net Income 2019: $13,1192019Revenue 2020: $293,876Expenses 2020: $283,445Net Income 2020: $10,4312020Revenue 2021: $219,977Expenses 2021: $203,553Net Income 2021: $16,4242021Revenue 2022: $83,045Expenses 2022: $133,512Net Income 2022: -$50,4672022Revenue 2023: $128,880Expenses 2023: $120,372Net Income 2023: $8,5082023Revenue 2024: $120,910Expenses 2024: $120,322Net Income 2024: $5882024

Highlighted filing

2021

Revenue$219,977
Expenses$203,553
Net Income$16,424
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 25, 2022
Return Version
2021v4.0
Gross Receipts
$219,977
Mission and Program Overview

Mission

Sierra Roots is committed to collaborating with chronically homeless individuals to help them make progress in their health, self reliance and action plans to obtain secure and safe homes. We employ a relationship-based approach that identifies individual needs and preserves the dignity of each person.

Sierra Roots is committed to providing a secure and safe place for people who are chronically homeless. We employ a relationship-based approach that identifies individual needs and preserves the dignity of each person.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$24$71,330▲ $71,306
Investments Program Related$44,642$44,642→ $0
Land, Buildings, and Equipment, Net-$32,250-
Savings and Temporary Cash Investments$78,496$17,483▼ $61,013
Cash and Non-Interest-Bearing Accounts$31,069$12,984▼ $18,085
Prepaid Expenses and Deferred Charges$518$0▼ $518
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments in Publicly Traded Securities$0--
Intangible Assets$0--
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0--
Total Assets$154,749$178,689▲ $23,940
Other Assets Total$0--
Liabilities
Accounts Payable and Accrued Expenses$2,429$9,709▲ $7,280
Mortgage Notes Payable Secured by Investment Property$0$76▲ $76
Grants Payable$0--
Unsecured Notes Loans Payable$0--
Deferred Revenue$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$2,429$9,785▲ $7,356
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$119,588$135,291▲ $15,703
Net Assets With Donor Restrictions$32,732$33,613▲ $881
Total Net Assets Fund Balance$152,320$168,904▲ $16,584
Total Liabilities and Net Assets / Fund Balance$154,749$178,689▲ $23,940

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,250$4,258$36,508
Investment Program Related Org$44,642--
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Susan RiceBoard Chair, President and Director
Nick WilczekBoard member
Caryl FairfulFund Development Manager and Director
Dianne WeichelTreasurer, Secretary and Director
Revenue and Support

Revenue Composition

Contributions and Grants
$219,972
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$0
All Other Contributions
$51,598
Change in Net Assets
$16,424
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$123,480
Salaries, Compensation, and Employee Benefits$80,073
Total Fundraising Expense$1,981
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$29,597$41,715$0$71,312
Other Expenses$7,932$0$0$7,932
Fees for Services Other$5,752$912$0$6,664
Payroll Taxes$3,104$3,431$0$6,535
Insurance$3,744$929$0$4,673
Depreciation Depletion$0$4,258$0$4,258
Fees for Services Management$0$4,227$0$4,227
Office Expenses$224$3,336$219$3,779
Information Technology$0$3,167$0$3,167
Other Employee Benefits$1,106$1,120$0$2,226
Advertising$0$0$1,762$1,762
Conferences and Meetings$0$98$0$98
Interest$0$31$0$31
Total Functional Expenses$137,833$63,739$1,981$203,553
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0--
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The Chair of the Board receives a copy of the 990 and reviews the 990 before it is filed. The Board as a whole receives a copy of the 990 after the fact.

Form 990, Part VI, Section B, Line 15

We last reviewed compensation for the Executive Director in 2021, and kept it at the same amount. We were aware that our compensation was low relative to what other organizations might pay, but couldn't afford to pay more. Unfortunately, we did not have sufficient funds to maintain a full time executive director, and now have a volunteer Acting Executive Director plus a part time Business Consultant. The salary of the part time Business Consultant (a contract position) is $25/hour, which is also low for this type of position, but is all we can afford.

Form 990, Part VI, Section C, Line 18

Our form 990 is available on guidestar.org, and available on request. We have not posted previous years' 990's on our website, but are seriously considering posting the current year 990 on our website.

Form 990, Part VI, Section C, Line 19

These documents are available on request.

Filing and Contact Details

Filer

Filer Name
Sierra Roots
EIN
45-4897093
Phone
5307513263
Address
19816 Buck Ridge Rd, Grass Valley, CA 95949

Signing Officer

Name
Susan Rice
Title
Board Chair
Phone
5302632304
Signed
2022-04-25

Organization Details

Principal Officer
Susan A Rice
Formed
2011
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
7
Volunteers
44
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

This year, we received money from HUD (ESG-CV-2), which allowed us to fund Camp Immersion. This is an initiative that takes six chronically homeless individuals at a time, house them in a motel, and teach them to become housing-ready. We employ a caseworker 40 hours a week to work with them and ideally, on graduation after 35 - 40 days, they will be able to move into their own living quarters.

Financial Statement Notes

Schedule D, Part VI, Line 1D

Vehicle purchased in 2021, less depreciation

Schedule D, Part VI, Line 1E

Development costs related to creating a Village for homeless people.

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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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IRS990/MissionDesc0Sierra Roots is a community of individuals-some are chronically without homes, some feed others, some provide financial assistance, and some advocate for those in need. Sierra Roots takes a grassroots, relationship-based approach that acknowledges the dignity of the person and nurtures the connections within the community to lessen isolation and promote well-being. Sierra Roots is dedicated to listening to and collaborating with the chronically homeless in helping them to define and meet their needs.
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01120
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01106
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02226
IRS990/OtherExpensesGrp/Desc0Food & Related Supplies
IRS990/OtherExpensesGrp/Desc1Motels and repairs for housing homeless
IRS990/OtherExpensesGrp/Desc2Dues
IRS990/OtherExpensesGrp/Desc3Cold Weather Shelter Costs
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2515
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt011560
IRS990/OtherExpensesGrp/ProgramServicesAmt174814
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt37932
IRS990/OtherExpensesGrp/TotalAmt011560
IRS990/OtherExpensesGrp/TotalAmt174814
IRS990/OtherExpensesGrp/TotalAmt2515
IRS990/OtherExpensesGrp/TotalAmt37932
IRS990/OtherInd0X
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt041715
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt029597
IRS990/OtherSalariesAndWagesGrp/TotalAmt071312
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03431
IRS990/PayrollTaxesGrp/ProgramServicesAmt03104
IRS990/PayrollTaxesGrp/TotalAmt06535
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt024
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt071330
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0518
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Susan A Rice
IRS990/PriorPeriodAdjustmentsAmt0160
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0This year, we received money from HUD (ESG-CV-2), which allowed us to fund Camp Immersion. This is an initiative that takes six chronically homeless individuals at a time, house them in a motel, and teach them to become housing-ready. We employ a caseworker 40 hours a week to work with them and ideally, on graduation after 35 - 40 days, they will be able to move into their own living quarters.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt025681
IRS990/ProgSrvcAccomActy2Grp/GrantAmt026300
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt026300
IRS990/ProgSrvcAccomActy3Grp/Desc0Manage cold weather shelter operations for Nevada County in Nevada City.The Sierra Roots Weather Shelter is a program in partnership with Nevada County. The Weather Shelter uses a 30-bed public facility in Nevada City as a temporary shelter venue during extreme weather events.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt026300
IRS990/ProgSrvcAccomActy3Grp/GrantAmt025602
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt025602
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Provide Food, clothing and supplies to the homeless of Western Nevada County: While the COVID pandemic created new challenges, we were able to provide life=sustaining weekly meals in a COVID-safe environment for homeless and volunteer participans. The meals also provided a place to give away clothes, shoes and essential items to participants. This program allows us to cultivate relationships with homeless participants in order to engage them in our advocacy programs, and connect them to needed public services. Most participants in this program are chronically homeless, often living in the woods, in tents, or under the bridges.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt011037
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt08859
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt08859
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0293861
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt015
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0231435
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt010431
IRS990/PYSalariesCompEmpBnftPaidAmt052010
IRS990/PYTotalExpensesAmt0283445
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0293876
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt016424
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
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IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt067006
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt078496
IRS990/SavingsAndTempCashInvstGrp/EOYAmt017483
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0219972
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0293862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0102493
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt064754
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt081635
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0762716
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt03153
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt03153
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt044
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt043
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0107
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X

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