Civic Intelligence

The Sierra Fund

990 • Fiscal year 2019 • EIN 68-0485725

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 02, 2020

Organization Profilewww.sierrafund.org

View Organization Page

103 Providence Mine RdNevada City, CA 95959

(530) 265-8454

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.54x

Higher debt load relative to assets than 83% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

70th percentile

0.27x

Higher debt load relative to revenue than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

24th percentile

-6.8%

Higher net margin than 24% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

64th percentile

$91,082

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

3rd percentile

-34%

Faster asset growth than 3% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

16th percentile

-18%

Faster revenue growth than 16% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$528,266

Down $270,512 (-34%) from 2018

Net Assets

Down

$242,466

Down $50,351 (-17%) from 2018

Liabilities

Down

$285,800

Down $220,161 (-44%) from 2018

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin24th percentile

Revenue

Down

$1,065,545

Down $233,857 (-18%) from 2018

Expenses

Down

$1,138,054

Down $182,666 (-14%) from 2018

Net Income

Down

-$72,509

Down $51,191 (-240%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $491,797Liabilities 2011: $27,707Net Assets 2011: $464,0902011Assets 2012: $520,252Liabilities 2012: $113,175Net Assets 2012: $407,0772012Assets 2013: $485,912Liabilities 2013: $132,763Net Assets 2013: $353,1492013Assets 2014: $889,672Liabilities 2014: $430,010Net Assets 2014: $459,6622014Assets 2015: $1,827,928Liabilities 2015: $1,468,692Net Assets 2015: $359,2362015Assets 2016: $1,170,049Liabilities 2016: $920,417Net Assets 2016: $249,6322016Assets 2017: $1,670,494Liabilities 2017: $1,342,091Net Assets 2017: $328,4032017Assets 2018: $798,778Liabilities 2018: $505,961Net Assets 2018: $292,8172018Assets 2019: $528,266Liabilities 2019: $285,800Net Assets 2019: $242,4662019Assets 2020: $577,553Liabilities 2020: $59,338Net Assets 2020: $518,2152020Assets 2021: $777,146Liabilities 2021: $156,417Net Assets 2021: $620,7292021Assets 2022: $491,472Liabilities 2022: $47,572Net Assets 2022: $443,9002022Assets 2023: $610,721Liabilities 2023: $352,644Net Assets 2023: $258,0772023Assets 2024: $427,169Liabilities 2024: $201,275Net Assets 2024: $225,8942024

Highlighted filing

2019

Assets$528,266
Liabilities$285,800
Net Assets$242,466
Open 2019 Filing

Operations Trend

Revenue Growth16th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,002,205Expenses 2011: $995,573Net Income 2011: $6,6322011Revenue 2012: $453,464Expenses 2012: $510,475Net Income 2012: -$57,0112012Revenue 2013: $591,874Expenses 2013: $611,411Net Income 2013: -$19,5372013Revenue 2014: $1,192,648Expenses 2014: $1,051,134Net Income 2014: $141,5142014Revenue 2015: $1,149,525Expenses 2015: $1,351,660Net Income 2015: -$202,1352015Revenue 2016: $1,778,257Expenses 2016: $1,804,555Net Income 2016: -$26,2982016Revenue 2017: $3,155,564Expenses 2017: $3,105,953Net Income 2017: $49,6112017Revenue 2018: $1,299,402Expenses 2018: $1,320,720Net Income 2018: -$21,3182018Revenue 2019: $1,065,545Expenses 2019: $1,138,054Net Income 2019: -$72,5092019Revenue 2020: $1,122,679Expenses 2020: $930,144Net Income 2020: $192,5352020Revenue 2021: $1,012,456Expenses 2021: $944,422Net Income 2021: $68,0342021Revenue 2022: $790,823Expenses 2022: $940,501Net Income 2022: -$149,6782022Revenue 2023: $1,534,171Expenses 2023: $1,428,129Net Income 2023: $106,0422023Revenue 2024: $1,556,338Expenses 2024: $1,581,139Net Income 2024: -$24,8012024

Highlighted filing

2019

Revenue$1,065,545
Expenses$1,138,054
Net Income-$72,509
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 2, 2020
Return Version
2019v5.0
Gross Receipts
$1,065,545
Mission and Program Overview

Mission

The Sierra Fund (TSF) is a non-profit community organization providing philanthropic stewardship and charitable services, as well as scientific research including data collection and analysis, to support environmentally healthy communities and restore ecosystem resiliency in the Sierra Nevada region. TSF partners with private donors, foundations, and public agencies to increase investment in the land, water, and human resources of the Sierra Nevada.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$191,173$211,160▲ $19,987
Pledges and Grants Receivable$498,806$196,502▼ $302,304
Savings and Temporary Cash Investments$54,356$55,580▲ $1,224
Cash and Non-Interest-Bearing Accounts$37,891$52,343▲ $14,452
Land, Buildings, and Equipment, Net$12,146$9,263▼ $2,883
Prepaid Expenses and Deferred Charges-$250-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$798,778$528,266▼ $270,512
Other Assets Total$4,406$3,168▼ $1,238
Liabilities
Accounts Payable and Accrued Expenses$392,363$152,022▼ $240,341
Unsecured Notes Loans Payable$50,000$85,000▲ $35,000
Deferred Revenue$63,598$47,060▼ $16,538
Other Liabilities-$1,718-
Total Liabilities$505,961$285,800▼ $220,161
Net Assets / Fund Balance
Net Assets With Donor Restrictions$352,463$298,642▼ $53,821
Net Assets Without Donor Restrictions$-59,646$-56,176▲ $3,470
Total Net Assets Fund Balance$292,817$242,466▼ $50,351
Total Liabilities and Net Assets / Fund Balance$798,778$528,266▼ $270,512

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,069$4,187$13,256
Other Land Buildings$194$963$1,157
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth MartinCEOFT$91,082$91,082

Board Members and Trustees

NameTitle
Adrienne AlvordBoard Chair
Richard GordonVice Chair
Martha LennihanDirector
Robert MeacherDirector
Timothy SewardDirector
Alison HarveySecretary
Gary ParsonsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$708,822
Program Service Revenue
$350,918
Investment Income
$5,052
Other Revenue
$753
All Other Contributions
$472,939
Change in Net Assets
$-72,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$692,163
Other Expenses$384,891
Grants and Similar Amounts Paid$61,000
Total Fundraising Expense$56,043
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$423,714$23,738$23,738$471,190
Fees for Services Other$61,017$56,954$122$118,093
Current Officers, Directors, Trustees, and Key Employees$82,885$4,099$4,098$91,082
Other Employee Benefits$52,315$9,998$10,656$72,969
Grants to Domestic Orgs$61,000--$61,000
Occupancy$28,350$9,610$10,091$48,051
Payroll Taxes$42,285$1,908$2,616$46,809
All Other Expenses$25,706$4,383$3,204$33,293
Travel$23,750$612-$24,362
Fees for Services Management$13,103--$13,103
Other Expenses$11,339$1,373$276$12,988
Pension Plan Contributions$9,607$253$253$10,113
Interest-$6,500-$6,500
Insurance$2,262$866$802$3,930
Depreciation Depletion-$2,883-$2,883
Conferences and Meetings$2,271$69-$2,340
Fees for Services Accounting-$650-$650
Advertising$238--$238
Office Expenses$100$95-$195
Fees for Services Legal$30--$30
Total Functional Expenses$957,159$124,852$56,043$1,138,054
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Friends of the InyoBishop, CA501c3Transfer of Fiscal Funds$14,000
Green CorpsDenver, CO--$6,000
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retirement plan payable$1,717
Rounding$1
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, Line 11B: Form 990 Review Process

“All directors are provided with an electronic copy of the completed 990 with ample time for review prior to filing.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Upon request and on website”

Filing and Contact Details

Filer

Filer Name
The Sierra Fund
EIN
68-0485725
Phone
5302658454
Address
103 Providence Mine Rd, Nevada City, CA 95959

Signing Officer

Name
Elizabeth Martin
Title
CEO
Signed
2020-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Martin
Formed
2001
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
12

Preparer

Firm
Jensen Smith Certified Public Accountants Inc
Address
661 5th St Ste 101 PO Box 160, Lincoln, CA 95648
Preparer
Jennifer M Jensen CPA
Phone
9164341662
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IRS990/OtherExpensesGrp/Desc0Equip/Furn/Tools
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IRS990/OtherExpensesGrp/Desc2Outside Professional Services
IRS990/OtherExpensesGrp/Desc3Meeting Expenses
IRS990/OtherExpensesGrp/FundraisingAmt0187
IRS990/OtherExpensesGrp/FundraisingAmt1276
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0861
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11373
IRS990/OtherExpensesGrp/ProgramServicesAmt088306
IRS990/OtherExpensesGrp/ProgramServicesAmt114827
IRS990/OtherExpensesGrp/ProgramServicesAmt214054
IRS990/OtherExpensesGrp/ProgramServicesAmt311339
IRS990/OtherExpensesGrp/TotalAmt088306
IRS990/OtherExpensesGrp/TotalAmt115875
IRS990/OtherExpensesGrp/TotalAmt214054
IRS990/OtherExpensesGrp/TotalAmt312988
IRS990/OtherLiabilitiesGrp/EOYAmt01718
IRS990/OtherRevenueMiscGrp/Desc0Misc. - refunds etc
IRS990/OtherRevenueMiscGrp/ExclusionAmt0753
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt023738
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023738
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0423714
IRS990/OtherSalariesAndWagesGrp/TotalAmt0471190
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IRS990/OwnWebsiteInd0X
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02616
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01908
IRS990/PayrollTaxesGrp/ProgramServicesAmt042285
IRS990/PayrollTaxesGrp/TotalAmt046809
IRS990/PensionPlanContributionsGrp/FundraisingAmt0253
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0253
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IRS990/PensionPlanContributionsGrp/TotalAmt010113
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0196502
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0250
IRS990/PrincipalOfficerNm0Elizabeth Martin
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Conferences
IRS990/ProgramServiceRevenueGrp/Desc1Fee for Service
IRS990/ProgramServiceRevenueGrp/Desc2Management fees
IRS990/ProgramServiceRevenueGrp/Desc3Other
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt045126
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1292689
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt213103
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt045126
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1292689
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt213103
IRS990/ProgSrvcAccomActy2Grp/Desc0TSFs capacity building program which provides philanthropic services and strategic assistance to support organizations throughout the Sierra region. The program also serves to increase and organize public and private investment to protect and restore the natural resources and communities of the Sierra Nevada through advocating directly for funding and by building the visibility of the region while coordinating effective collaboration among Sierra stakeholders.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0304712
IRS990/ProgSrvcAccomActy2Grp/GrantAmt061000
IRS990/ProgSrvcAccomActy3Grp/Desc0Sierra Community Resiliency Program: TSFs work to improve overall community health in the Sierra region by identifying and addressing the health issues associated with the impacts of legacy mining and preventing public exposure to mining contaminants, in addition to engaging under-represented and disadvantaged community members in projects that improve their access to clean water and safe fish consumption choices.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0130531
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt035500
IRS990/PYInvestmentIncomeAmt017306
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0547591
IRS990/PYOtherRevenueAmt02490
IRS990/PYProgramServiceRevenueAmt0181798
IRS990/PYRevenuesLessExpensesAmt0-21318
IRS990/PYSalariesCompEmpBnftPaidAmt0737629
IRS990/PYTotalExpensesAmt01320720
IRS990/PYTotalRevenueAmt01299402
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-72509
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt054356
IRS990/SavingsAndTempCashInvstGrp/EOYAmt055580
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0708822
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01110885
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03036107
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01592786
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0911058
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt07359658
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05052
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt017306
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt011583
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt010874
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01937
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt046752
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0305792
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt084643
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0154745
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0945094
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt011583
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt010874
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01937
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IRS990ScheduleA/InvestmentIncomeCYPct00.00550
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt019852
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt04114
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0106573
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01747531
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01143474
IRS990ScheduleA/Total509Grp/TotalAmt08304752
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01064792
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01309939

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$528,266
Liabilities
$285,800
Net assets
$242,466
Revenue
$1,065,545
Expenses
$1,138,054
Net income
-$72,509
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.20$0.23$1.56$1.58$0.02
2023Summary only. Only limited summary data is available for this year.$0.61$0.35$0.26$1.53$1.43$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.05$0.44$0.79$0.94$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.16$0.62$1.01$0.94$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.06$0.52$1.12$0.93$0.19
2019Detailed filing. Detailed filing data is available for this year.$0.53$0.29$0.24$1.07$1.14$0.07
2018Summary only. Only limited summary data is available for this year.$0.80$0.51$0.29$1.30$1.32$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$1.34$0.33$3.16$3.11$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.92$0.25$1.78$1.80$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$1.47$0.36$1.15$1.35$0.20
2014Summary only. Only limited summary data is available for this year.$0.89$0.43$0.46$1.19$1.05$0.14
2013Summary only. Only limited summary data is available for this year.$0.49$0.13$0.35$0.59$0.61$0.02
2012Summary only. Only limited summary data is available for this year.$0.52$0.11$0.41$0.45$0.51$0.06
2011Summary only. Only limited summary data is available for this year.$0.49$0.03$0.46$1.00$1.00$0.01