Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Stewards of the Sierra National Forest
EIN 83-1571101 • 501(c)3 • Madera, CA
Profile
To promote recreation and use of forest
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
58th percentile
Higher net margin than 58% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
Balance Sheet
Assets
Up$87,039
Up $4,345 (+5.3%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$87,039
Up $4,345 (+5.3%) from 2024
Revenue
Down$74,372
Down $17,222 (-19%) from 2024
Expenses
Up$69,944
Up $6,377 (+10%) from 2024
Net Income
Down$4,428
Down $23,599 (-84%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $87,039
- Liabilities
- -
- Net assets
- $87,039
- Revenue
- $74,372
- Expenses
- $69,944
- Net income
- $4,428
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 25, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $81,708
Mission and Program Overview
Mission
To promote recreation and use of forest
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROMOTE RESPONSIBLE RECREATION AND USE OF FOREST RESOURCES EDUCATION AND ACCESS TO THE SIERRA NATIONAL FOREST. | - | $66,340 |
| TO PROMOTE RESPONSIBLE RECREATION AND USE OF FOREST RESOURCES EDUCATION AND ACCESS TO THE SIERRA NATIONAL FOREST. | - | $178 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MIKE WUBBELS | President | - | $0 | - | - |
| STEVE COWDREY | Vice Preside | - | $0 | - | - |
| MARC SOBEL | Treasurer | - | $0 | - | - |
| SUZANNE RICE | Secretary | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Membership Driv | $32,220 | $32,220 | $7,336 | $24,884 |
| Total Events | $32,220 | $32,220 | $7,336 | $24,884 |
Filing and Contact Details
Filer
- Filer Name
- Stewards of the Sierra National
- EIN
- 83-1571101
- Phone
- 5597607095
- Address
- 36633 KENNETH AVE, MADERA, CA 93636
Signing Officer
- Name
- Mike Wubbels
- Title
- President
- Phone
- 5597607095
- Signed
- 2026-02-25
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Nelson Miller & White Cpas
- Address
- 40315 JUNCTION DR STE E, OAKHURST, CA 93614
- Preparer
- Andrew J Nelson CPA
- Phone
- 5596834900
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office expense 971 computer & internet 1,398 postage & delivery 303 bank & merchant fees 813 meeting expense 910 insurance 3,618 dues & subscription 130 donations to others 1,000 fuel 288 materials & supplies 1,485 repair & maintenance 3,557 utv rental 41,418 event expenses 10,252 non-investment depreciation 178 total 66,321”
Form 990-ez, Part I, Line 20
“Adj for inventory 0 rounding 0 prior period adjustment -83”
Form 990-ez, Part II, Line 24
“Accounts receivable 0 10 inventories for sale or use 7,893 5,006 3,706 10,107 less accumulated depreciation 3,706 3,884 total 7,893 11,239”
Form 990-ez, Part III, Line 31
“To promote responsible recreation and use of forest resources education and access to the sierra national forest.”
Raw XML Appendix150 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 | MIKE WUBBELS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5597607095 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 36633 KENNETH AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MADERA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 93636 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 74801 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 75800 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 49488 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4428 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3206 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 82694 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 87039 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 32220 |
| IRS990EZ/GrossReceiptsAmt | 0 | 81708 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 82694 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 87039 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 82694 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 87039 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 417 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MIKE WUBBELS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | STEVE COWDREY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MARC SOBEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | SUZANNE RICE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 7893 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 11239 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -83 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 66321 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE RECREATION AND USE OF FOREST |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROMOTE RESPONSIBLE RECREATION AND USE OF FOREST RESOURCES EDUCATION AND ACCESS TO THE SIERRA NATIONAL FOREST. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | TO PROMOTE RESPONSIBLE RECREATION AND USE OF FOREST RESOURCES EDUCATION AND ACCESS TO THE SIERRA NATIONAL FOREST. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 66340 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 178 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 7336 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 24884 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 69944 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 66518 |
| IRS990EZ/TotalRevenueAmt | 0 | 74372 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 49488 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 72601 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 39100 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 161189 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 32220 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 31121 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 63341 |
| 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 | 224530 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 81708 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 103722 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 39100 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 224530 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 81708 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 103722 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 39100 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 224530 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 7336 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | MEMBERSHIP DRIV |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 32220 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 32220 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 32220 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 32220 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 24884 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 7336 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 7336 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE EXPENSE 971 COMPUTER & INTERNET 1,398 POSTAGE & DELIVERY 303 BANK & MERCHANT FEES 813 MEETING EXPENSE 910 INSURANCE 3,618 DUES & SUBSCRIPTION 130 DONATIONS TO OTHERS 1,000 FUEL 288 MATERIALS & SUPPLIES 1,485 REPAIR & MAINTENANCE 3,557 UTV RENTAL 41,418 EVENT EXPENSES 10,252 NON-INVESTMENT DEPRECIATION 178 TOTAL 66,321 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ADJ FOR INVENTORY 0 ROUNDING 0 PRIOR PERIOD ADJUSTMENT -83 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 0 10 INVENTORIES FOR SALE OR USE 7,893 5,006 3,706 10,107 LESS ACCUMULATED DEPRECIATION 3,706 3,884 TOTAL 7,893 11,239 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO PROMOTE RESPONSIBLE RECREATION AND USE OF FOREST RESOURCES EDUCATION AND ACCESS TO THE SIERRA NATIONAL FOREST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MIKE WUBBELS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5597607095 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | STEWARDS OF THE SIERRA NATIONAL |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | FOREST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | STEW |
| ReturnHeader/Filer/EIN | 0 | 831571101 |
| ReturnHeader/Filer/PhoneNum | 0 | 5597607095 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 36633 KENNETH AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MADERA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 93636 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 814846789 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NELSON MILLER & WHITE CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 40315 JUNCTION DR STE E |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | OAKHURST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 93614 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5596834900 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-25 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANDREW J NELSON CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-02-25T19:09:17-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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