Sierra Nevada Childrens Services
Nonprofit profile at a glance
- EIN
- 942570239
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Grass Valley, CA, USA
- Phone
- 5302728866
- Rating
- 89
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $7,202,415
- Expenses
- $7,192,964
- Assets
- $3,369,023
- Liabilities
- $2,725,369
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Highest reported compensation
- Katie Filimonov (Executive Dir.): $147,949 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Sierra Nevada Children's Services enhances the community by supporting quality childcare and empowering families to aspire to life-long success.
What it reported doing in 2024
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, 2025, the Bridge program supported 10 children with 73 total months of care.
Operating model
- Revenue model
- Grant-funded. 100% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 84% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 93
- Accountability: 95
- Sustainability: 31
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.6%; rating input score 100
- Program expense ratio: 99.8%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 0.1%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 0.47; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: 0.81; rating input score 10; 10th percentile among comparable filings
- Officer compensation ratio: 2.1%; rating input score 75; 75th percentile among comparable filings
Growth
- Program expense growth: 8% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: 7.9% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: 13.4% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: 99.6% of revenue deployed · 99.8% of spending went to programs
- Governance: 5 of 5 board members independent · 7 of 8 filing controls reported
- Programs: 7 filed program accomplishments · $7.2M in reported program spending
- Leadership: top reported pay $148K · 6 people listed
- Highest-paid contractors: 5 contractors listed · $926K reported
- Consistency: 29 of 29 current checks pass
- Schedules: 4 filed schedules · includes grants
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Moderate — Sustainability: Operating margin scored 34/100.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- High — Sustainability: Liabilities to assets ratio scored 10/100.