Sierra Services for the Blind

Nonprofit profile at a glance

EIN
942760029
IRS 990-EZ coverage
2019–2024
Forms available
Form 990 2021, Form 990-EZ 2024
Location
Nevada City, CA, USA
Phone
5302652121
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$141,222
Expenses
$208,907
Assets
$158,077
Liabilities
$52,531

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • GREG FOWLER (President)
  • DAVID AYALA (Vice President)
  • RICHARD CRANDALL (EXECUTIVE DIRECTOR)

People named in this filing

  • GREG FOWLER (President)
  • DAVID AYALA (Vice President)
  • GAY MORGAN (Secretary/Treas)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

TO PROVIDE THE EDUCATION, COUNSELING AND TRANSPORTATION TO MEDICAL APPOINTMENTS SO THE VISUALLY IMPAIRED CAN REMAIN INDEPENDENT AND ACTIVE MEMBERS OF THE COMMUNITY.We performed 6,274 units of service in the last year which is just over 24 per day.Medical transportation was 1,243 units, or almost 5 per day.We traveled 19,405 miles in the last year.Peer transportation was 667 for the 146 groups per yearTotal transportation 1,910 units of service, over 7 per day.3,435 units of service for other direct services on behalf of a client.Applications to talking books, individual or family counseling, or general vision aid assistance.

What it reported doing in 2024

We provide the education, counseling and transportation to medical appointments so the visually impaired can remain independent and active members of the community.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 82
  • Sustainability: 19
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.5%; rating input score 79
  • Program expense ratio: 53.7%; rating input score 54

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -47.9%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.76; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 28.1%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -8.5% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -6.1% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 79.5% of revenue deployed · 53.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $112K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.