Form 990 for tax year 2023
Filed by SIERRA INSTITUTE FOR COMMUNITY AND.
Totals
- Total revenue
- $5,937,633
- Total expenses
- $7,804,117
- Contributions and grants received
- $7,193,811
- Grants paid
- $0
- Program service revenue
- $40,625
- Investment income
- -$1,296,803
- Other revenue
- $0
- Total assets, end of year
- $5,179,954
- Total liabilities, end of year
- $1,247,049
- Net assets or fund balances, end of year
- $3,932,905
- Program services expenses (Part IX)
- $7,311,879
- Management and general expenses
- $492,238
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $7,311,879
Program services were 93.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1e · Government grants (contributions)
$3,755,719
-
1f · All other contributions, gifts and grants
$3,438,092
-
2a · Program service revenue: MISC PROGRAM REVENUE
total $40,625 · related or exempt $40,625
-
3 · Investment income
total $3,936 · related or exempt $3,936
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7b · Less cost or other basis and sales expenses
other assets $1,300,739
-
7c · Gain or loss
other assets -$1,300,739
-
7d · Net gain or loss
total -$1,300,739 · related or exempt -$1,300,739
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $158,461 · program services $142,615 · management and general $15,846
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $1,750,569 · program services $1,574,083 · management and general $176,486
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $292,074 · program services $262,867 · management and general $29,207
-
10 · Payroll taxes
total $162,109 · program services $145,898 · management and general $16,211
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $37,450 · program services $22,470 · management and general $14,980
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $788,992 · program services $788,992
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $63,143 · program services $18,733 · management and general $44,410
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $405,240 · program services $334,460 · management and general $70,780
-
17 · Travel
total $63,073 · program services $59,465 · management and general $3,608
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $92,756 · program services $76,483 · management and general $16,273
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $80,095 · program services $74,208 · management and general $5,887
-
23 · Insurance
total $0
-
24a · Other expenses: DIXIE FIRE LAND RESTORATION
total $1,136,051 · program services $1,136,051
-
24b · Other expenses: DROUGHT RELIEF IMPLEMENTATION
total $838,977 · program services $838,977
-
24c · Other expenses: CRESCENT MILLS CLEANUP
total $464,292 · program services $464,292
-
24d · Other expenses: FIELD SUPPLIES AND MATERIALS
total $417,029 · program services $407,535 · management and general $9,494
-
24e · All other expenses
total $1,053,806 · program services $964,750 · management and general $89,056
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
end of year $0
-
2 · Savings and temporary cash investments
beginning of year $1,304,606 · end of year $1,165,887
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
beginning of year $2,250,760 · end of year $1,548,552
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$2,739,274
-
10b · Land, buildings and equipment: accumulated depreciation
$303,760
-
10c · Land, buildings and equipment, net
beginning of year $3,280,431 · end of year $2,435,514
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year $30,000 · end of year $30,001
-
17 · Accounts payable and accrued expenses
beginning of year $513,718 · end of year $395,372
-
19 · Deferred revenue
beginning of year $17,452 · end of year $815,537
-
25 · Other liabilities
beginning of year $57,316 · end of year $36,140
-
27 · Net assets without donor restrictions
beginning of year $6,259,671 · end of year $3,550,289
-
28 · Net assets with donor restrictions
beginning of year $17,640 · end of year $382,616
Mission and programs · 2023
Mission
Promoting healthy and sustainable forests and watersheds by investing in the well-being of rural communities and strengthening their participation in natural resource decision-making and programs.
Activities or mission (Part I)
Supporting Healthy Forests and WatershedsAs the sustainability of natural ecosystems and rural communities are inextricably linked, we strive to develop innovative projects that tackle the challenges of ecological restoration that benefit rural communities.2: Building Vibrant CommunitiesSierra Institute works at the local, regional, and national level to build capacity of rural communities through a variety of programs that aim to monitor and address socioeconomic well-being.3: Developing Young Stewards/Pathways to the professionWe take a three-pronged approach to developing a stewardship ethic among rural and urban youth alike. This strategy involves place-based recreation, environmental education, and career development across natural and working landscapes.
-
Community based Natural Resource Management: The Sierra Institute's Community-based Natural Resource Management program includes on-the-ground resource management, applied research, and capacity-building work to promote resilient forest ecosystems that benefit rural communities. Current projects include: facilitation of several forest collaboratives; coordination of a statewide, peer-learning network of forest collaboratives; and, partnering to complete planning and implementation of forest and meadow restoration projects with multiple National Forests and Lassen Volcanic National Park.
Expenses $2,779,968
-
Wood Utilization :SI is developing a wood utilization campus to show how burned wood and small wood harvested as a part of forest restoration projects can be turned into high value products that will support additional forest restoration. Goals include advancing forest restoration work; creating community scale projects that put people back to work; and share lessons learned and project development with other rural communities. Latest work includes construction of a sawmill to mill burned timber and turn it into lumber for rebuilding. Through this program we are helping residents get back into homes by building homes with cross laminated timber to create homes more resistant to wildfire and offer an example of a new hardened community.
Expenses $2,524,564
-
Rural Community Development: Rural Community Development focused on planning and rebuilding rural economies throughout rural forested California. We have launched a workforce training program to train workers for a new forest worker economy. This includes training a tribal workforce to advance cultural burning on forest land and ancestral tribal land recovery. We also are managing dought funding from the California Department of Water Resources for communities and collaborative groups throughout the Sierra and Northern Sacramento regions.In Addition we host a 'pathways to the profession' program called Plumas Conservation, Restoration Education in Watersheds bringing 16-18 year old youth from urban and rural areas to do natrual resource projects.
Expenses $1,596,856
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Jonathan KuselJONATHAN KUSEL
Executive Direc
- Total calculated
- $158,461
- From this org
- $158,461
- From related orgs
- $0
- Other
- $0
- Hours/week
- 60 + 60 related
Schedule J breakdown matched by us
- Base
- $158,461
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $158,461
-
Mary Davidge
Vice President
- Total calculated
- $0
- Hours/week
- 0
-
Jeff Glover
Director
- Total calculated
- $0
- Hours/week
- 0
-
Beth Rose Middleton
Secretary
- Total calculated
- $0
- Hours/week
- 0
-
Shelby Leung
Director
- Total calculated
- $0
- Hours/week
- 0
-
Sherri Elliott
Treasurer
- Total calculated
- $0
- Hours/week
- 0
-
Mac CloyesMAC CLOYES
Director
- Total calculated
- $0
- Hours/week
- 0
-
Robert Doty
President
- Total calculated
- $0
- Hours/week
- 0
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 14 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202413199349317531
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