Civic Intelligence

Sierra Watch

990 • Fiscal year 2024 • EIN 68-0483849

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 23, 2024

408 Broad Street 12Nevada City, CA 95959

(530) 265-2849

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.16x

Higher debt load relative to assets than 73% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.29x

Higher debt load relative to revenue than 82% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

46th percentile

3.0%

Higher net margin than 46% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

43rd percentile

1.3%

Faster asset growth than 43% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-52%

Faster revenue growth than 5% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Flat

$968,319

Flat from 2024

Net Assets

Flat

$817,423

Flat from 2024

Liabilities

Flat

$150,896

Flat from 2024

Revenue

Flat

$512,742

Flat from 2024

Expenses

Flat

$497,366

Flat from 2024

Net Income

Flat

$15,376

Flat from 2024

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $214,258Liabilities 2011: $162Net Assets 2011: $214,0962011Assets 2012: $175,171Liabilities 2012: $127Net Assets 2012: $175,0442012Assets 2013: $253,187Liabilities 2013: $302Net Assets 2013: $252,8852013Assets 2014: $281,394Liabilities 2014: $1,479Net Assets 2014: $279,9152014Assets 2015: $1,339,015Liabilities 2015: $8,869Net Assets 2015: $1,330,1462015Assets 2016: $1,120,766Liabilities 2016: $25,063Net Assets 2016: $1,095,7032016Assets 2017: $829,656Liabilities 2017: $2,541Net Assets 2017: $827,1152017Assets 2018: $320,995Liabilities 2018: $3,776Net Assets 2018: $317,2192018Assets 2019: $97,586Liabilities 2019: $34,343Net Assets 2019: $63,2432019Assets 2020: $254,494Liabilities 2020: $300,536Net Assets 2020: -$46,0422020Assets 2021: $333,368Liabilities 2021: $220,108Net Assets 2021: $113,2602021Assets 2022: $395,621Liabilities 2022: $246,783Net Assets 2022: $148,8382022Assets 2023: $956,214Liabilities 2023: $154,167Net Assets 2023: $802,0472023Assets 2024: $968,319Liabilities 2024: $150,896Net Assets 2024: $817,4232024Assets 2024: $968,319Liabilities 2024: $150,896Net Assets 2024: $817,4232024Assets 2025: $918,258Liabilities 2025: $166,238Net Assets 2025: $752,0202025

Highlighted filing

2024

Assets$968,319
Liabilities$150,896
Net Assets$817,423

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2011: $258,891Expenses 2011: $218,020Net Income 2011: $40,8712011Revenue 2012: $200,284Expenses 2012: $239,336Net Income 2012: -$39,0522012Revenue 2013: $341,712Expenses 2013: $263,871Net Income 2013: $77,8412013Revenue 2014: $299,350Expenses 2014: $272,320Net Income 2014: $27,0302014Revenue 2015: $1,427,429Expenses 2015: $366,675Net Income 2015: $1,060,7542015Revenue 2016: $233,717Expenses 2016: $494,914Net Income 2016: -$261,1972016Revenue 2017: $255,814Expenses 2017: $507,922Net Income 2017: -$252,1082017Revenue 2018: $352,749Expenses 2018: $862,645Net Income 2018: -$509,8962018Revenue 2019: $348,897Expenses 2019: $602,873Net Income 2019: -$253,9762019Revenue 2020: $345,001Expenses 2020: $454,286Net Income 2020: -$109,2852020Revenue 2021: $558,486Expenses 2021: $399,235Net Income 2021: $159,2512021Revenue 2022: $478,910Expenses 2022: $443,332Net Income 2022: $35,5782022Revenue 2023: $1,078,104Expenses 2023: $424,895Net Income 2023: $653,2092023Revenue 2024: $512,742Expenses 2024: $497,366Net Income 2024: $15,3762024Revenue 2024: $512,742Expenses 2024: $497,366Net Income 2024: $15,3762024Revenue 2025: $746,588Expenses 2025: $811,991Net Income 2025: -$65,4032025

Highlighted filing

2024

Revenue$512,742
Expenses$497,366
Net Income$15,376
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 23, 2024
Return Version
2023v5.1
Gross Receipts
$515,071
Mission and Program Overview

Mission

THE MISSION OF sIERRA wATCH IS TO PROTECT THE BIOLOGICAL AND OTHER RESOURCE VALUES OF KEY LANDSCAPES IN THE SIERRA NEVADA MOUNTAIN RANGE.

Sierra watch secures conservation outcomes to protect the natural resources, mountain communities, and timeless values of the tahoe sierra.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$846,942$859,985▲ $13,043
Cash and Non-Interest-Bearing Accounts$95,977$97,650▲ $1,673
Inventories for Sale or Use$11,749$9,420▼ $2,329
Land, Buildings, and Equipment, Net$1,546$1,264▼ $282
Total Assets$956,214$968,319▲ $12,105
Other Assets Total-$0-
Liabilities
Other Liabilities$147,723$144,079▼ $3,644
Accounts Payable and Accrued Expenses$6,444$6,817▲ $373
Total Liabilities$154,167$150,896▼ $3,271
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$518,847$534,223▲ $15,376
Net Assets With Donor Restrictions$283,200$283,200→ $0
Total Net Assets Fund Balance$802,047$817,423▲ $15,376
Total Liabilities and Net Assets / Fund Balance$956,214$968,319▲ $12,105

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,264$5,345$6,609
Other Land Buildings$0$5,000$5,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve Van LandinghamPresident
Tom MurphyVice President
David WelchMember
Laura NormanMember
Larry OrmanSecretary
Margaret HandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$462,316
Program Service Revenue
$0
Investment Income
$47,692
Other Revenue
$2,734
All Other Contributions
$462,316
Change in Net Assets
$15,376
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$366,521
Other Expenses$130,845
Total Fundraising Expense$70,006
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$130,673$101,776$43,291$275,740
Other Employee Benefits$32,122$25,019$10,642$67,783
Fees for Services Legal$28,827--$28,827
Occupancy$12,019$9,361$3,982$25,362
Payroll Taxes$10,899$8,489$3,610$22,998
All Other Expenses$334$10,019$617$10,970
Office Expenses$238$9,315$72$9,625
Other Expenses$2,618$2,341$2,925$4,959
Insurance$840$3,840$278$4,958
Travel$2,701$1,712$227$4,640
Interest-$4,048-$4,048
Advertising$3,931--$3,931
Fees for Services Other$630$2,657-$3,287
Fees for Services Accounting-$1,875-$1,875
Conferences and Meetings$259$730-$989
Depreciation Depletion$133$105$44$282
Total Functional Expenses$238,648$188,712$70,006$497,366
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Eidl Loan/sba$144,079
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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 sierra watch board of directors reviews tax return prior to filing.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is reviewed annually by the full board of directors. New projects are presented to the board for review. New board members disclose any real or potential conflicts of interest and sign a conflict of interest form.

Form 990, Part VI, Section B, Line 15

The board of directors reviews and approves the compensation of the executive director.

Form 990, Part VI, Section C, Line 19

The organizations governing documents, conflict of interest policy and financial statements are available at the office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Sierra Watch
EIN
68-0483849
Phone
5302652849
Address
408 BROAD STREET 12, NEVADA CITY, CA 95959

Signing Officer

Name
Thomas Mooers
Title
Executive Director
Phone
5302652849
Signed
2024-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Mooers
Formed
2000
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
70

Preparer

Firm
Chiampou Travis Besaw & Kershner Llp
Address
45 BRYANT WOODS NORTH, AMHERST, NY 14228
Preparer
Eugene G Kershner
Phone
7166302400
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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0462316
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0561866
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0480293
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0484132
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0331856
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02320463
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt047693
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt08822
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0-12930
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01476
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03472
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt048533
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt05063
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0507372
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt011486
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt072875
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt09673
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0606469
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.65790
IRS990ScheduleA/PublicSupportPY170Pct00.65930
IRS990ScheduleA/PublicSupportTotal170Amt01957528
IRS990ScheduleA/SubstantialContributorsTotAmt0362935
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0462316
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0561866
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0480293
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0484132
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0331856
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02320463
IRS990ScheduleA/TotalSupportAmt02975465
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/DirectContactLegislatorsInd00
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesAmt0184
IRS990ScheduleC/OtherActivitiesInd01
IRS990ScheduleC/PaidStaffOrManagementInd01
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0STAFF OF THE ORGANIZATION WORKED ON COMMUNICATIONS REGARDING APPROVAL OF A DEVELOPMENT IN OLYMPIC VALLEY.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt0184
IRS990ScheduleC/VolunteersInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01264
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05345
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06609
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0144079
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EIDL LOAN/SBA
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01264
IRS990ScheduleD/TotalLiabilityAmt0144079
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SIERRA WATCH BOARD OF DIRECTORS REVIEWS TAX RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE FULL BOARD OF DIRECTORS. NEW PROJECTS ARE PRESENTED TO THE BOARD FOR REVIEW. NEW BOARD MEMBERS DISCLOSE ANY REAL OR POTENTIAL CONFLICTS OF INTEREST AND SIGN A CONFLICT OF INTEREST FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0956214
IRS990/TotalAssetsEOYAmt0968319
IRS990/TotalAssetsGrp/BOYAmt0956214
IRS990/TotalAssetsGrp/EOYAmt0968319
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0462316
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt070006
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0188712
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0238648
IRS990/TotalFunctionalExpensesGrp/TotalAmt0497366
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0154167
IRS990/TotalLiabilitiesEOYAmt0150896
IRS990/TotalLiabilitiesGrp/BOYAmt0154167
IRS990/TotalLiabilitiesGrp/EOYAmt0150896
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0802047
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0817423
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0238648
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt047692
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02734
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0512742
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt070
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0956214
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0968319
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0227
IRS990/TravelGrp/ManagementAndGeneralAmt01712
IRS990/TravelGrp/ProgramServicesAmt02701
IRS990/TravelGrp/TotalAmt04640
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0408 BROAD STREET 12
IRS990/USAddress/CityNm0NEVADA CITY
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095959
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.SIERRAWATCH.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-10-15 13:58:12Z

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.17$0.75$0.75$0.81$0.07
2024Detailed filing. Detailed filing data is available for this year.$0.97$0.15$0.82$0.51$0.50$0.02
2024Summary only. Only limited summary data is available for this year.$0.97$0.15$0.82$0.51$0.50$0.02
2023Summary only. Only limited summary data is available for this year.$0.96$0.15$0.80$1.08$0.42$0.65
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.25$0.15$0.48$0.44$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.22$0.11$0.56$0.40$0.16
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.30$0.05$0.35$0.45$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.03$0.06$0.35$0.60$0.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.00$0.32$0.35$0.86$0.51
2017Summary only. Only limited summary data is available for this year.$0.83$0.00$0.83$0.26$0.51$0.25
2016Summary only. Only limited summary data is available for this year.$1.12$0.03$1.10$0.23$0.49$0.26
2015Summary only. Only limited summary data is available for this year.$1.34$0.01$1.33$1.43$0.37$1.06
2014Summary only. Only limited summary data is available for this year.$0.28$0.00$0.28$0.30$0.27$0.03
2013Summary only. Only limited summary data is available for this year.$0.25$0.00$0.25$0.34$0.26$0.08
2012Summary only. Only limited summary data is available for this year.$0.18$0.00$0.18$0.20$0.24$0.04
2011Summary only. Only limited summary data is available for this year.$0.21$0.00$0.21$0.26$0.22$0.04