The Sierra Foundation

Nonprofit profile at a glance

EIN
208648304
IRS 990-EZ coverage
2015–2024
Forms available
Form 990-EZ 2024, Form 990-T 2024
Location
Prather, CA, USA
Phone
2594320300
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$78,134
Expenses
$82,192
Assets
$151,072
Liabilities
$31,626

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

Leadership & pay

8 people listed

Executive titles in this filing

  • PETER MCMANUS (President)
  • SEAN OSTERBERG (Vice President)

People named in this filing

  • ROBBIE CAIRE (Treasurer)
  • STEVE LLOYD (Director)
  • PETER MCMANUS (President)

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

Support a full educational experience for the students of sierra high school providing opportunities for students at the school and its feeder schools to participate in clubs, athletics, and extended learning experiences.

What it reported doing in 2024

The foundation was able to assist with needed funds for youth sportingtournaments and educational needs of sierra unified school district.

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
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 32
  • Transparency & Controls: 82
  • Sustainability: 44
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32.3%; rating input score 32
  • Program expense ratio: 30.7%; rating input score 31

Transparency & Controls

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

Sustainability

  • Operating margin: -5.2%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 1.84; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 24.2% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 16.7% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 36th percentile among comparable filings

Details

  • Where the money goes: 32.3% of revenue deployed · 30.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $25K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 32/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 31/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.