Sierra Commons

Nonprofit profile at a glance

EIN
264158129
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024
Location
Nevada City, CA, USA
Phone
5302658443
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Management & Technical Assistance

Official website

Reported finances

Revenue
$248,309
Expenses
$200,679
Assets
$67,317
Liabilities
$24,598

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • ROBERT TRENT (EXECUTIVE DIRECTOR)
  • ANNA FRIZZELL (PRESIDENT)

People named in this filing

  • JIM WILLIAMS (TREASURER)
  • AMBER KOSHOFER (DIRECTOR)
  • LESLIE KERNS (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To educate and support underserved and economically distressed entrepreneurs through new entrepreneur training, incubation, and technical assistance, with a sector focus on food and forest enterprises.

What it reported doing in 2025

The food entrepreneurship program strengthens the local food economy by providing targeted education and advising to food business owners at various stages of development. In 2025, the program served 19 food entrepreneurs across 2 food accelerator tracks, with support from California jobs first enabling differentiated instruction for participants at different stages of readiness. Four new food businesses were launched as a direct result of program participation, and 8 scholarships were awarded to expand access. Participants represented packaged goods, restaurants, prepared foods, catering, and early-stage retail. The program also offered virtual food foundry sessions connecting entrepreneurs with industry expertise and peer learning beyond in-person events. These activities further the organizations exempt purpose by building the capacity of local food entrepreneurs, strengthening the regional food ecosystem and creating pathways to sustainable rural livelihoods.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 12
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 47
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12%; rating input score 12
  • Program expense ratio: 14.8%; rating input score 15
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.2%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 18.6% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 15.4% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 12% of revenue deployed · 14.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $30K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 12/100.
  • High — Financial Efficiency: Program expense ratio scored 15/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.