Civic Intelligence

Sierra Nevada Childrens Services

EIN 94-2570239 • 501(c)3 • Grass Valley, CA

Profile

Sierra Nevada Children's Services enhances the community by supporting quality childcare and empowering families to aspire to life-long success.

420 Sierra College Drive Suite 100Grass Valley, CA 95945

www.sncs.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.63x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

50th percentile

0.16x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

38th percentile

0.2%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

56th percentile

$123,698

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

84th percentile

28%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

80th percentile

33%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,685,368

Up $1,061,576 (+65%) from 2023

Liabilities

Up

$2,051,165

Up $1,033,732 (+102%) from 2023

Net Assets

Up

$634,203

Up $27,844 (+4.6%) from 2023

Revenue

Up

$6,821,619

Up $354,420 (+5.5%) from 2023

Expenses

Up

$6,793,775

Up $336,582 (+5.2%) from 2023

Net Income

Up

$27,844

Up $17,838 (+178%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $816,292Liabilities 2011: $403,117Net Assets 2011: $413,1752011Assets 2012: $772,737Liabilities 2012: $380,330Net Assets 2012: $392,4072012Assets 2013: $698,396Liabilities 2013: $325,891Net Assets 2013: $372,5052013Assets 2014: $734,144Liabilities 2014: $342,850Net Assets 2014: $391,2942014Assets 2015: $712,115Liabilities 2015: $286,699Net Assets 2015: $425,4162015Assets 2016: $811,302Liabilities 2016: $326,001Net Assets 2016: $485,3012016Assets 2017: $872,502Liabilities 2017: $365,288Net Assets 2017: $507,2142017Assets 2018: $856,428Liabilities 2018: $357,966Net Assets 2018: $498,4622018Assets 2019: $975,130Liabilities 2019: $451,420Net Assets 2019: $523,7102019Assets 2020: $1,182,131Liabilities 2020: $627,781Net Assets 2020: $554,3502020Assets 2021: $1,122,466Liabilities 2021: $546,044Net Assets 2021: $576,4222021Assets 2022: $1,270,822Liabilities 2022: $674,469Net Assets 2022: $596,3532022Assets 2023: $1,623,792Liabilities 2023: $1,017,433Net Assets 2023: $606,3592023Assets 2024: $2,685,368Liabilities 2024: $2,051,165Net Assets 2024: $634,2032024

Highlighted filing

2024

Assets$2,685,368
Liabilities$2,051,165
Net Assets$634,203

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,868,341Expenses 2011: $3,897,043Net Income 2011: -$28,7022011Revenue 2012: $3,307,499Expenses 2012: $3,321,429Net Income 2012: -$13,9302012Expenses 2013: $2,739,6912013Revenue 2014: $3,169,062Expenses 2014: $3,145,950Net Income 2014: $23,1122014Revenue 2015: $3,184,940Expenses 2015: $3,154,172Net Income 2015: $30,7682015Revenue 2016: $3,573,712Expenses 2016: $3,538,833Net Income 2016: $34,8792016Revenue 2017: $3,691,416Expenses 2017: $3,665,687Net Income 2017: $25,7292017Revenue 2018: $3,873,379Expenses 2018: $3,862,263Net Income 2018: $11,1162018Revenue 2019: $4,217,120Expenses 2019: $4,198,693Net Income 2019: $18,4272019Revenue 2020: $4,640,280Expenses 2020: $4,615,404Net Income 2020: $24,8762020Revenue 2021: $4,898,466Expenses 2021: $4,882,158Net Income 2021: $16,3082021Revenue 2022: $4,856,724Expenses 2022: $4,838,310Net Income 2022: $18,4142022Revenue 2023: $6,467,199Expenses 2023: $6,457,193Net Income 2023: $10,0062023Revenue 2024: $6,821,619Expenses 2024: $6,793,775Net Income 2024: $27,8442024

Highlighted filing

2024

Revenue$6,821,619
Expenses$6,793,775
Net Income$27,844

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.69$2.05$0.63$6.82$6.79$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.62$1.02$0.61$6.47$6.46$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.67$0.60$4.86$4.84$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.12$0.55$0.58$4.90$4.88$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.18$0.63$0.55$4.64$4.62$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.98$0.45$0.52$4.22$4.20$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.86$0.36$0.50$3.87$3.86$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.87$0.37$0.51$3.69$3.67$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.33$0.49$3.57$3.54$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.29$0.43$3.18$3.15$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.73$0.34$0.39$3.17$3.15$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.33$0.37$2.74
2012Summary only. Only limited summary data is available for this year.$0.77$0.38$0.39$3.31$3.32$0.01
2011Summary only. Only limited summary data is available for this year.$0.82$0.40$0.41$3.87$3.90$0.03
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
$6,821,619
Mission and Program Overview

Mission

Sierra Nevada Children's Services enhances the community by supporting quality childcare and empowering families to aspire to life-long success.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$82,745$1,441,023▲ $1,358,278
Savings and Temporary Cash Investments$335,799$498,581▲ $162,782
Pledges and Grants Receivable$852,760$459,651▼ $393,109
Prepaid Expenses and Deferred Charges$42,346$72,097▲ $29,751
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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,623,792$2,685,368▲ $1,061,576
Other Assets Total$310,142$214,016▼ $96,126
Liabilities
Deferred Revenue$233,104$1,029,330▲ $796,226
Accounts Payable and Accrued Expenses$439,591$670,484▲ $230,893
Other Liabilities$344,738$351,351▲ $6,613
Total Liabilities$1,017,433$2,051,165▲ $1,033,732
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$606,359$634,203▲ $27,844
Total Net Assets Fund Balance$606,359$634,203▲ $27,844
Total Liabilities and Net Assets / Fund Balance$1,623,792$2,685,368▲ $1,061,576

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$92,806$92,806
Other Assets Org$214,016--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katie FilimonovExecutive DirectorPT$120,000$12,593$132,593

Board Members and Trustees

NameTitle
David JonesBoard Chair
Sonia JenkinsVice Chair
Megan BeaverMember
Laura PareSecretary
Doug SummersTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Brenda FreyChild care services186 Arcadia Drive, Grass Valley, CA 95945$156,422
Little Friends Child DevelopmentChild care services10114 Granholm Lane, Nevada City, CA 95959$145,704
Bearcat Discovery Center PreschoolChild care services10879 Bartlett Drive, Grass Valley, CA 95945$122,308
Care Campus IncChild care services10746 Sierra Rose Ct, Grass Valley, CA 95949$118,608
Little StarzChild care services130 Celesta Drive, Grass Valley, CA 95945$110,801
Revenue and Support

Revenue Composition

Contributions and Grants
$6,805,755
Program Service Revenue
$3,643
Investment Income
$9,229
Other Revenue
$2,992
All Other Contributions
$25,299
Change in Net Assets
$27,844

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,821,619
Total Revenue per Audited Statements
$6,821,619
Total Revenue per Form 990
$6,821,619
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,491,311
Grants and Similar Amounts Paid$1,183,228
Salaries, Compensation, and Employee Benefits$1,119,236
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,183,228--$1,183,228
Other Salaries and Wages$650,835--$650,835
Other Employee Benefits$223,099--$223,099
Current Officers, Directors, Trustees, and Key Employees$141,220--$141,220
Occupancy$120,795$1-$120,796
All Other Expenses$83,361$712-$84,073
Payroll Taxes$72,745--$72,745
Information Technology$38,231--$38,231
Pension Plan Contributions$31,337--$31,337
Other Expenses$15,066$8,596-$23,662
Fees for Services Accounting$12,000--$12,000
Insurance$7,643--$7,643
Fees for Services Other$2,935--$2,935
Travel$2,753$178-$2,931
Total Functional Expenses$6,784,288$9,487$0$6,793,775

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,793,775
Total Expenses per Audited Statements$6,793,775
Total Expenses per Form 990$6,793,775
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right-of-use lease liability$214,016
Due to State Child Develop Reserves$137,335
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

Before being filed, the IRS Form 990 is first reviewed by management. A final copy of the Form 990 will be provided to the Board of Directors after it is filed.

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

The Conflict of Interest Policy explicitly defines conflicts of interest, identifies classes of individuals covered by the policy (which include officers, directors, all employees, and all volunteers), includes a questionnaire and describes a process that facilitates disclosure of information that may help identify conflicts of interest, specifies procedures of Monitoring to be followed in managing conflicts of interest, and requires disclosure of business relationships amongst board members. The Agency regularly and consistently monitors and enforces compliance with the policy by communicating it to new employees and volunteers, and affirming that it is understood, both upon hire and then annually at a documented training.

Form 990, Part VI, Section B, Line 15A

The process for determining compensation for the Executive Director uses comparability data obtained through market analysis with multiple sources of data, includes review and approval in advance by the Board of Directors, and is substantiated through contemporaneous documentation of the deliberation and decision in the form of meeting minutes.

Form 990, Part VI, Section B, Line 15B

All employees are treated similarly to the Executive Director.

Form 990, Part VI, Section C, Line 18

The most recent Federal Form 990 is posted on the Agency's website. Prior Form 990s are available through a link on the Agency's website to an outside source. Additionally, a copy of the Agency's Form 990 for any year is available upon request.

Form 990, Part VI, Section C, Line 19

The Agency makes its governing documents available to the public upon request. Specifically, the IRS determination letter (originally issued in September 1979) is available on the Agency's website, and the By-Laws and Articles of Incorporation are available upon request.

Filing and Contact Details

Filer

Filer Name
Sierra Nevada Childrens Services
EIN
94-2570239
Phone
5302728866
Address
420 Sierra College Drive Suite 100, Grass Valley, CA 95945

Signing Officer

Name
David Jones
Title
Board Chair
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katie Filimonov
Formed
1978
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
16

Preparer

Firm
Vasin Heyn and Company
Address
5000 N PKWY CALABASAS STE 104, CALABASAS, CA 91302
Preparer
Lauren Schmidt
Phone
8182223500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: CalWORKs Stage One Childcare - Stage One is administered by the county welfare departments (CWD) or their contractors. The program begins when a family start receiving CalWORKs cash aid. CalWORKs clients may be served in Stage One until the county determines that the family situation is stable, or if no funds are available in Stage Two. Former CalWORKs clients are also eligible to receive child care services in Stage One and/or Stage Two for a total of no more than 24 months after they leave cash aid. OTHER PROGRAM SERVICES 5: Emergency Child Care Bridge Program for Foster Children - The Bridge Program addresses lack of child care as a barrier for families otherwise willing to bring a foster child into their home, and for parenting foster youth. It provide vouchers for child care and child care navigator services for families as well as Trauma Informed Care (TIC) training and coaching for child care providers to enhance their ability to provide nurturing and safe environments for children. The Bridge Program is not an entitlement, instead it is a time limited bridge to longer term child care solutions used at the time of placement to stabilize children in the best possible settings ensuring that caretakers have adequate support to balance their work and home lives. During the year June 30, 2024, the Bridge program supported 10 children with 73 total months of care.Total program expenses were $87,373 OTHER PROGRAM SERVICES 6: Other programs: Total program expenses were $5,623 OTHER PROGRAM SERVICES 7: California Preventive Health and Safety - The California Preventive Health and Safety Practices Trainer Program provides funding for grantees to become certified in and provide EMSA-approved training to child care providers as well as provide technical assistance to link child care providers to existing and available training services.Total program expenses: $36,989

Financial Statement Notes

Part X : FIN48 Footnote

The Agency is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).The Agency has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2024, the Agency had no material unrecognized tax benefits, tax penalties or interest.The Agency Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2023, 2022, and 2021, are subject to examination by the IRS, generally for 3 years after they were filed.The Agencys Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2023, 2022, 2021, and 2020, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.

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IRS990/Form990PartVIISectionAGrp/PersonNm1David Jones
IRS990/Form990PartVIISectionAGrp/PersonNm2Sonia Jenkins
IRS990/Form990PartVIISectionAGrp/PersonNm3Doug Summers
IRS990/Form990PartVIISectionAGrp/PersonNm4Laura Pare
IRS990/Form990PartVIISectionAGrp/PersonNm5Megan Beaver
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IRS990/MissionDesc0Sierra Nevada Children's Services enhances the community by supporting quality childcare and empowering families to aspire to life-long success.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CalWORKs Stage One Childcare - Stage One is administered by the county welfare departments (CWD) or their contractors. The program begins when a family start receiving CalWORKs cash aid. CalWORKs clients may be served in Stage One until the county determines that the family situation is stable, or if no funds are available in Stage Two. Former CalWORKs clients are also eligible to receive child care services in Stage One and/or Stage Two for a total of no more than 24 months after they leave cash aid.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Resource and Referral: The Resource and Referral Program provides child care resource and referral services to all families in Sierra and Nevada counties so that they are well informed and knowledgeable about their child care options, up to date about licensing requirements, and educated on how to evaluate the various available programs. Parents are thereby able to find the most suitable quality child care to meet all of their family's needs in both Sierra and Nevada counties, Sierra Nevada Children's Services creates a bridge between the child care needs of families and federal, state, and community resources. Approximately 1,637 children benefited from child care referrals.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Agency is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).The Agency has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2024, the Agency had no material unrecognized tax benefits, tax penalties or interest.The Agency Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2023, 2022, and 2021, are subject to examination by the IRS, generally for 3 years after they were filed.The Agencys Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2023, 2022, 2021, and 2020, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Procedures for monitoring the use of grant funds include cover letters of explanation, as well as electronic communication, to all providers receiving stipends.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: CalWORKs Stage One Childcare - Stage One is administered by the county welfare departments (CWD) or their contractors. The program begins when a family start receiving CalWORKs cash aid. CalWORKs clients may be served in Stage One until the county determines that the family situation is stable, or if no funds are available in Stage Two. Former CalWORKs clients are also eligible to receive child care services in Stage One and/or Stage Two for a total of no more than 24 months after they leave cash aid. OTHER PROGRAM SERVICES 5: Emergency Child Care Bridge Program for Foster Children - The Bridge Program addresses lack of child care as a barrier for families otherwise willing to bring a foster child into their home, and for parenting foster youth. It provide vouchers for child care and child care navigator services for families as well as Trauma Informed Care (TIC) training and coaching for child care providers to enhance their ability to provide nurturing and safe environments for children. The Bridge Program is not an entitlement, instead it is a time limited bridge to longer term child care solutions used at the time of placement to stabilize children in the best possible settings ensuring that caretakers have adequate support to balance their work and home lives. During the year June 30, 2024, the Bridge program supported 10 children with 73 total months of care.Total program expenses were $87,373 OTHER PROGRAM SERVICES 6: Other programs: Total program expenses were $5,623 OTHER PROGRAM SERVICES 7: California Preventive Health and Safety - The California Preventive Health and Safety Practices Trainer Program provides funding for grantees to become certified in and provide EMSA-approved training to child care providers as well as provide technical assistance to link child care providers to existing and available training services.Total program expenses: $36,989
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Before being filed, the IRS Form 990 is first reviewed by management. A final copy of the Form 990 will be provided to the Board of Directors after it is filed.

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