Civic Intelligence

Sierra Harvest

EIN 90-1026798 • 501(c)3 • Grass Valley, CA

Pub. 78 Eligible

Profile

Founded in 2008, Sierra Harvest is building a community that values and eats an abundance of fresh, local, seasonal food; training successful local farmers that are increasing sustainable food production; and creating equitable access to fresh, local, seasonal food. We serve dozens of farmers, hundreds of families and thousands of children. Be the local food movement and join us in the conversation at www.sierraharvest.org.

380 Sierra College Drive 110Grass Valley, CA 95945

www.sierraharvest.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.12x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.09x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

14th percentile

-21%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

10th percentile

-17%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

2.1%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,039,954

Down $210,534 (-17%) from 2023

Liabilities

Up

$126,182

Up $20,103 (+19%) from 2023

Net Assets

Down

$913,772

Down $230,637 (-20%) from 2023

Revenue

Up

$1,353,848

Up $28,284 (+2.1%) from 2023

Expenses

Up

$1,632,678

Up $462,187 (+39%) from 2023

Net Income

Down

-$278,830

Down $433,903 (-280%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2014: $229,595Liabilities 2014: $22,483Net Assets 2014: $207,1122014Assets 2015: $289,211Liabilities 2015: $13,527Net Assets 2015: $275,6842015Assets 2016: $394,351Liabilities 2016: $21,051Net Assets 2016: $373,3002016Assets 2017: $565,100Liabilities 2017: $21,211Net Assets 2017: $543,8892017Assets 2018: $823,441Liabilities 2018: $24,575Net Assets 2018: $798,8662018Assets 2019: $964,237Liabilities 2019: $26,278Net Assets 2019: $937,9592019Assets 2020: $1,080,994Liabilities 2020: $116,893Net Assets 2020: $964,1012020Assets 2021: $1,091,306Liabilities 2021: $34,868Net Assets 2021: $1,056,4382021Assets 2022: $1,045,953Liabilities 2022: $48,896Net Assets 2022: $997,0572022Assets 2023: $1,250,488Liabilities 2023: $106,079Net Assets 2023: $1,144,4092023Assets 2024: $1,039,954Liabilities 2024: $126,182Net Assets 2024: $913,7722024

Highlighted filing

2024

Assets$1,039,954
Liabilities$126,182
Net Assets$913,772

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $346,625Expenses 2014: $278,823Net Income 2014: $67,8022014Revenue 2015: $515,345Expenses 2015: $446,773Net Income 2015: $68,5722015Revenue 2016: $640,299Expenses 2016: $542,683Net Income 2016: $97,6162016Revenue 2017: $842,298Expenses 2017: $671,709Net Income 2017: $170,5892017Revenue 2018: $1,024,382Expenses 2018: $769,405Net Income 2018: $254,9772018Revenue 2019: $981,115Expenses 2019: $845,382Net Income 2019: $135,7332019Revenue 2020: $913,915Expenses 2020: $900,041Net Income 2020: $13,8742020Revenue 2021: $870,307Expenses 2021: $811,099Net Income 2021: $59,2082021Revenue 2022: $944,447Expenses 2022: $942,335Net Income 2022: $2,1122022Revenue 2023: $1,325,564Expenses 2023: $1,170,491Net Income 2023: $155,0732023Revenue 2024: $1,353,848Expenses 2024: $1,632,678Net Income 2024: -$278,8302024

Highlighted filing

2024

Revenue$1,353,848
Expenses$1,632,678
Net Income-$278,830

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$1,635,169
Mission and Program Overview

Mission

Founded in 2008, Sierra Harvest is building a community that values and eats an abundance of fresh, local, seasonal food; training successful local farmers that are increasing sustainable food production; and creating equitable access to fresh, local, seasonal food. We serve dozens of farmers, hundreds of families and thousands of children. Be the local food movement and join us in the conversation at www.sierraharvest.org.

Sierra harvest transforms lives and strengthens community through fresh, local, and seasonal food. We provide farm to school education, farmer training, institutional procurement services, gleaning and backyard garden programs and coordinate with nevada county food policy council.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$303,752$479,934▲ $176,182
Pledges and Grants Receivable$321,016$350,684▲ $29,668
Savings and Temporary Cash Investments$181,464$60,287▼ $121,177
Cash and Non-Interest-Bearing Accounts$232,113$58,099▼ $174,014
Other Notes and Loans Receivable, Net$30,000$30,000→ $0
Accounts Receivable$6,279$24,944▲ $18,665
Prepaid Expenses and Deferred Charges$7,630$11,671▲ $4,041
Investments Other Securities$3,872$7,860▲ $3,988
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,250,488$1,039,954▼ $210,534
Other Assets Total$164,362$16,475▼ $147,887
Liabilities
Accounts Payable and Accrued Expenses$72,478$90,401▲ $17,923
Deferred Revenue$33,601$35,781▲ $2,180
Other Liabilities$0$0→ $0
Total Liabilities$106,079$126,182▲ $20,103
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$899,502$655,144▼ $244,358
Net Assets With Donor Restrictions$244,907$258,628▲ $13,721
Total Net Assets Fund Balance$1,144,409$913,772▼ $230,637
Total Liabilities and Net Assets / Fund Balance$1,250,488$1,039,954▼ $210,534

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$11,693$11,693
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Aimee RetzlerFormer Executive DirectorFT$86,874$23,750$110,624

Board Members and Trustees

NameTitle
Tiana RockwellPresident
Grace DebbelerVice President
Kevin MooreBoard Member
Nita MizushimaBoard Member
Sarra ZiariBoard Member
Richard CoddingSecretary
Andrea EchegarayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,254,687
Program Service Revenue
$91,995
Investment Income
$8,964
Other Revenue
$-1,798
All Other Contributions
$706,838
Change in Net Assets
$-278,830

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,357,095
Revenue Not Reported on Financial Statements
$-3,247
Revenue Not Reported on Form 990
$50,381
Other Revenue Adjustments
$-5,719
Total Revenue per Audited Statements
$1,407,476
Total Revenue per Form 990
$1,353,848
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$999,513
Other Expenses$633,165
Total Fundraising Expense$137,559
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$575,309$106,362$36,483$718,154
Current Officers, Directors, Trustees, and Key Employees$70,072$48,073$68,409$186,554
Fees for Services Other$143,041$3,779$962$147,782
All Other Expenses$66,995$3,487$16,490$86,972
Payroll Taxes$54,369$10,630$8,538$73,537
Occupancy$30,602$441-$31,043
Advertising$20,670-$1,821$22,491
Fees for Services Accounting-$21,910-$21,910
Office Expenses$18,191$317$2,107$20,615
Fees for Services Legal-$18,356-$18,356
Other Expenses$17,265$606$384$17,265
Other Employee Benefits$13,865$1,179$869$15,913
Travel$12,359$92$1,123$13,574
Insurance-$12,720-$12,720
Pension Plan Contributions$3,199$1,783$373$5,355
Conferences and Meetings$2,872--$2,872
Fees for Service Investment Mgmnt Fees-$2,472-$2,472
Total Functional Expenses$1,262,912$232,207$137,559$1,632,678

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,638,113
Total Expenses per Form 990$1,632,678
Expenses per Audited Statements$1,630,206
Expenses Not Reported on Form 990$7,907
Expenses Not Reported on Financial Statements$2,472
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,719
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Seeding Our Future Lunch$69,209-$551-
Total Events$69,209-$5,719$-5,719
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 A, Line 4

There were revisions made to the bylaws as well as policy register revisions. These changes were approved by the board of directors on may 23, 2024. Revisions include alterations to the requirements for voting, simplifying committees, simplifying lanaguage of board terms and re-election, adding in the vice president as an officer, updating financial audit requirements, as well as simplifying lanaguage in other topcis of the bylaws.

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

The 990 is reviewed by the board of directors prior to submission. The 990 is first submitted to the finance committee. The finance committee reviews the 990, suggests corrections, and then presents the amended document to the full board. The board then reviews the 990 prior to submission.

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

Board members and all staff sign our conflict of interest policy and disclosure statement when they join the board or are hired and any items of interest are reviwed by the executive director. Each year, board members and staff are asked to fill out an updated conflict of interest disclosure statement, and any items of interest are reviewed by the executive director.

Form 990, Part VI, Section B, Line 15

The executive director prepares a budget for compensation using the non profit resource center's compensation guide for northern ca and regional job postings as a guide. Compensation also takes into account each employee's performance, their time in the position, their level of budgetary responsibility and their number of direct reports. The board then approves this budget. The board follows a similar process to set the salary of the executive director.

Form 990, Part VI, Section C, Line 18

Sierra harvest's form 1023 and annual 990s are available at www.sierraharvest.org and on the guidestar website. Sierra harvest's policies and monthly financial statements are on file in our office and are available on request.

Form 990, Part VI, Section C, Line 19

Sierra harvest's policies and monthly financial statements are on file in our office and by request.

Filing and Contact Details

Filer

Filer Name
Sierra Harvest
EIN
90-1026798
Phone
5302652343
Address
380 SIERRA COLLEGE DRIVE 110, GRASS VALLEY, CA 95945

Signing Officer

Name
Andrea Echegaray
Title
Treasurer
Phone
5302652343
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Echegaray
Formed
2013
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
29
Volunteers
95

Preparer

Firm
Chiampou Travis Besaw & Kershner Llp
Address
45 BRYANT WOODS NORTH, AMHERST, NY 14228
Preparer
Eugene G Kershner
Phone
7166302400
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 6

This year 95 generous volunteers worked to help sierra harvest make progress towards their mission and vision. Our all-volunteer board of directors continued the implementation of the policy governance model, an integrated board leadership paradigm created by dr. John carver, which is a groundbreaking model of governance designed to empower boards of directors to fulfill their obligation of accountability for the organizations they govern. Volunteers also donated their time to help harvest fruits and vegetables that would otherwise go to waste from farms and home orchards and distributed them to a local food pantry. They turned beds, planted starts, harvested, and weeded at our educational food love farm. They helped our staff with significant data entry tasks that help track the impact of our programs, and took part in mailing parties for communications to the sierra harvest community.

Form 990, Part III, Line 3

Since the sierra gardens program was launched nine years ago, 119 veggie gardens have been installed across nevada county to homeowners, renters, local organizations and institutions, with the vision that community members can learn to love the benefits of growing their own fresh, local food. We have loved hearing from participants about their joy of growing their own veggies, how they started eating more vegetables at home, and how these gardens have given them a new space to unwind and recharge. While these unique gardens have touched the lives of thousands of adults and children, we transitioned away from the sierra gardens program in 2022 to explore how to best support a larger part of the community in getting access to freshly grown veggies. A recent partnership with interfaith food ministry in a 6-month community centered design process will help inform this evolution, as well as conversations with county and city officials who are interested in designating community garden spaces.

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expenses -5,719.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 5,719.

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IRS990/Desc0SIERRA HARVEST'S FARM TO SCHOOL PROGRAM SERVES 97% OF WESTERN NEVADA COUNTY STUDENTS IN 33 K-8 SCHOOLS, REACHING OVER 7,100 STUDENTS. EACH SCHOOL IS PROVIDED WITH EXPERIENTIAL PROGRAMS TO INTRODUCE AND CONNECT STUDENTS TO FRESH, LOCAL FOOD AND THE PEOPLE WHO GROW IT. PROGRAMS INCLUDE: HARVEST OF THE MONTH TASTINGS, BRINGING SEASONAL FRUITS AND VEGETABLES TO EVERY CLASSROOM ALONG WITH EDUCATOR CURRICULUM AND A FAMILY NEWSLETTER; CLASSROOM TO FARM AND FARMER TO CLASSROOM VISITS AND FIELD TRIPS WITH ACTIVITIES TO TEACH THE SCIENCE AND ART OF GROWING FOOD; HANDS-ON COOKING LESSONS FOR OVER 2,500 STUDENTS WITH GUEST CHEFS DURING "TASTING DAYS; 12 OUTDOOR LEARNING LABS IN THE FORM OF SCHOOL GARDENS CURRENTLY SERVE 12 K-8 SCHOOL SITES. CURRICULUM INCLUDES PLANTING, GROWING, HARVESTING, AND PREPARING ORGANIC FRUITS, VEGETABLES, HERBS AND FLOWERS; COMPOSTING; SOIL BUILDING; AND MUCH MORE. EACH OF THESE PROGRAM ELEMENTS CONTRIBUTE TOWARD OUR GOAL OF CHANGING THE WAY THE NEXT GENERATION APPROACHES ITS UNDERSTANDING AND APPRECIATION OF FOOD. SURVEY DATA INDICATE THAT PARTICIPATING STUDENTS TRY NEW FRUITS AND VEGGIES FOR THE FIRST TIME THROUGH HARVEST OF THE MONTH, EAT MORE OF A FRUIT OR VEGGIE AFTER TRYING IT AT SCHOOL AND REQUEST THE FOOD AT HOME, AND SHOP DIRECTLY FROM FARMERS MORE OFTEN.
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IRS990/MissionDesc0FOUNDED IN 2007, SIERRA HARVEST IS BUILDING A COMMUNITY THAT VALUES AND EATS AN ABUNDANCE OF FRESH, LOCAL, SEASONAL FOOD; TRAINING SUCCESSFUL LOCAL FARMERS THAT ARE INCREASING SUSTAINABLE FOOD PRODUCTION; AND CREATING EQUITABLE ACCESS TO FRESH, LOCAL, SEASONAL FOOD. WE SERVE DOZENS OF FARMERS, HUNDREDS OF FAMILIES, AND THOUSANDS OF CHILDREN. BE THE LOCAL FOOD MOVEMENT AND JOIN US IN THE CONVERSATION AT WWW.SIERRAHARVEST.ORG.
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IRS990/ProgramServiceRevenueGrp/Desc0FOOD LOVE FARM INCOME
IRS990/ProgramServiceRevenueGrp/Desc1FARM TO SCHOOL INCOME
IRS990/ProgramServiceRevenueGrp/Desc2FARM INSTITUTE AND PRO
IRS990/ProgramServiceRevenueGrp/Desc3SIERRA GARDENS INCOME
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE FARM INSTITUTE SUPPORTS AND WORKS ALONGSIDE FARMERS AND RANCHERS TO INCREASE SUSTAINABLE FOOD PRODUCTION, WORKING WITH BOTH THE SUPPLY SIDE AND THE DEMAND SIDE.ON THE SUPPLY SIDE, FARM INSTITUTE HAS A SERIES OF PROGRAMS TO BUILD THE PROSPERITY OF ECOLOGICALLY SUSTAINABLE PRODUCERS, INCREASE THE LAND IN ORGANIC PRODUCTION, AND TRAIN AND MENTOR BEGINNING FARMERS AS THE OLDER GENERATION RETIRES. AGRICULTURAL SKILLS CLASSES TRAIN BEGINNING FARMERS IN REGENERATIVE AGRICULTURE PRODUCTION. FARM BIZ, THE SIX-WEEK AG BUSINESS COURSE, LEAVES PARTICIPANTS WITH A CONCRETE BUSINESS PLAN AND FINANCIAL KNOWLEDGE THAT IS CRITICAL TO RUNNING A VIABLE FARM BUSINESS. LAND MATCH MATCHES SUSTAINABLE FARMERS AND RANCHERS WITH LOCAL AGRICULTURAL LAND, AND THE MENTORSHIP PROGRAM PAIRS SEASONED FARMERS WITH NEW FARMERS IN A MENTOR/MENTEE ASSOCIATION TO PROVIDE ON-GOING SUPPORT.TO DATE, SIERRA HARVEST HAS TRAINED 157 FARMERS, HELPED 9 FARMS CERTIFY ORGANIC, MATCHED 29 FARMERS TO 102 ACRES OF LOW COST FARM LAND, PAIRED 21 MENTOR/MENTEE FARMERS, AND PROVIDED OVER 5,000 HOURS OF EDUCATION.ON THE DEMAND SIDE, THE FARM INSTITUTE'S PROCUREMENT PROGRAM, KNOWN AS PUTTING LOCAL ON THE MENU, HELPS FARMERS AND FOOD BUYERS CONNECT TO INCORPORATE LOCALLY AND REGIONALLY GROWN FRESH FOODS INTO MEAL PROGRAMS. INSTITUTIONAL FACILITIES SUCH AS OUR LOCAL CORRECTIONAL FACILITY, SENIOR HOMES, HOMELESS SHELTERS AND SCHOOLS ARE PROVIDED HELP TO CONTRACT WITH LOCAL FARMERS, AS ARE SMALLER FOOD BUSINESSES SUCH AS RESTAURANTS.SIERRA HARVEST ENGAGES IN LOCAL, REGIONAL, AND NATIONAL POLICIES THAT SUPPORT JUST, SUSTAINABLE FOOD SYSTEMS. THE NEVADA COUNTY FOOD POLICY COUNCIL (NCFPC) WAS FORMED IN MARCH 2015 TO FOSTER COLLABORATION AMONG LOCAL FOOD AND FARMING INDIVIDUALS, BUSINESSES AND ORGANIZATIONS, SET COMMON GOALS AND WORK TOGETHER TO MAXIMIZE POSITIVE IMPACTS ON THE FOOD ENVIRONMENT, HUMAN HEALTH, AND LIVELIHOODS IN THE COMMUNITY. THE NCFPC IS A MEMBER OF THE CALIFORNIA FOOD AND FARMING NETWORK WHICH ALLOWS THEM TO WEIGH IN ON STATEWIDE FOOD AND FARMING POLICIES THAT IMPACT NEVADA COUNTY. THE NCFPC, WHICH HAS HAD OVER 80 LOCAL FOOD AND FARMING ORGANIZATIONS ATTEND, COMPLETED A FOOD SYSTEM ASSESSMENT IN 2021 TO STUDY THE IMPACTS OF THE CURRENT INDUSTRIALIZED FOOD SYSTEM PRESENT IN THE COUNTY AND TO INVEST IN A MORE VIBRANT LOCAL FOOD SYSTEM BUILT ON A STRONG SENSE OF COMMUNITY.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt07856
IRS990/ProgSrvcAccomActy3Grp/Desc0SIERRA HARVEST'S FOOD LOVE FARM IS DEVOTED TO PROMOTING NUTRITION EDUCATION, FOOD SECURITY, AND COMMUNITY INVOLVEMENT IN GROWING, HARVESTING, EATING, AND CELEBRATING FRESH FOOD. THE FARM HOSTS EXPERIENTIAL FIELD TRIPS, A SUMMER CAMP, SERVICE PROJECTS, U-PICK/FARM STAND, AND COMMUNITY VOLUNTEER DAYS. THIS YEAR THE FOOD LOVE FARM PROVIDED 3,780 HOURS OF HANDS-ON FARM EDUCATION, THROUGH SUMMER CAMP AND FIELD TRIPS, TO HUNDREDS OF CHILDREN, WITH 23.5% OF CAMPERS RECEIVING SCHOLARSHIPS TO ATTEND CAMP.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE SIERRA HARVEST GOLD COUNTRY GLEANING PROGRAM HARVESTS LOCAL ORGANIC PRODUCE THAT WOULD OTHERWISE BE UNHARVESTED, THROWN OUT OR COMPOSTED. THIS PRODUCE IS DONATED TO INTERFAITH FOOD MINISTRY WHO DISTRIBUTES IT TO 11,000 INDIVIDUALS WITH MINIMAL ACCESS TO FRESH, ORGANIC FOOD. THIS YEAR, OUR GLEANERS HIT A RECORD OF 35,445 POUNDS OF PRODUCE GLEANED AND DELIVERED TO INTERFAITH FOOD MINISTRY. OVER 145,850 POUNDS OF LOCAL FOOD HAS BEEN RESCUED AND GIVEN TO THOSE IN NEED SINCE AUGUST 2018.
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