﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-02-25T19:09:17-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>814846789</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>NELSON MILLER &amp; WHITE CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>40315 JUNCTION DR STE E</AddressLine1Txt>
        <CityNm>OAKHURST</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93614</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>831571101</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>STEWARDS OF THE SIERRA NATIONAL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOREST</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>STEW</BusinessNameControlTxt>
      <PhoneNum>5597607095</PhoneNum>
      <USAddress>
        <AddressLine1Txt>36633 KENNETH AVE</AddressLine1Txt>
        <CityNm>MADERA</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>93636</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MIKE WUBBELS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5597607095</PhoneNum>
      <SignatureDt>2026-02-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANDREW J NELSON CPA</PreparerPersonNm>
      <PTIN>P01710319</PTIN>
      <PhoneNum>5596834900</PhoneNum>
      <PreparationDt>2026-02-25</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>81708</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>49488</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">32220</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>7336</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>24884</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>74372</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>3206</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>417</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>66321</OtherExpensesTotalAmt>
      <TotalExpensesAmt>69944</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4428</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>82694</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-83</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>87039</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>74801</BOYAmt>
        <EOYAmt>75800</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>7893</BOYAmt>
        <EOYAmt>11239</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>82694</BOYAmt>
        <EOYAmt>87039</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>82694</BOYAmt>
        <EOYAmt>87039</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROMOTE RECREATION AND USE OF FOREST</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROMOTE RESPONSIBLE RECREATION AND USE OF FOREST RESOURCES EDUCATION AND ACCESS TO THE SIERRA NATIONAL FOREST.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>66340</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROMOTE RESPONSIBLE RECREATION AND USE OF FOREST RESOURCES EDUCATION AND ACCESS TO THE SIERRA NATIONAL FOREST.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>178</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>66518</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE WUBBELS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE COWDREY</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARC SOBEL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUZANNE RICE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MIKE WUBBELS</PersonNm>
        <USAddress>
          <AddressLine1Txt>36633 KENNETH AVE</AddressLine1Txt>
          <CityNm>MADERA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>93636</ZIPCd>
        </USAddress>
        <PhoneNum>5597607095</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>39100</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>72601</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>49488</CurrentTaxYearAmt>
        <TotalAmt>161189</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus1YearAmt>31121</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>32220</CurrentTaxYearAmt>
        <TotalAmt>63341</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>39100</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>103722</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81708</CurrentTaxYearAmt>
        <TotalAmt>224530</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>224530</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>39100</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>103722</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81708</CurrentTaxYearAmt>
        <TotalAmt>224530</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>MEMBERSHIP DRIV</Event1Nm>
        <GrossReceiptsEvent1Amt>32220</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>32220</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>7336</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>32220</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>32220</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>7336</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>7336</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>24884</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSE 971 COMPUTER &amp; INTERNET 1,398 POSTAGE &amp; DELIVERY 303 BANK &amp; MERCHANT FEES 813 MEETING EXPENSE 910 INSURANCE 3,618 DUES &amp; SUBSCRIPTION 130 DONATIONS TO OTHERS 1,000 FUEL 288 MATERIALS &amp; SUPPLIES 1,485 REPAIR &amp; MAINTENANCE 3,557 UTV RENTAL 41,418 EVENT EXPENSES 10,252 NON-INVESTMENT DEPRECIATION 178 TOTAL 66,321</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>ADJ FOR INVENTORY 0 ROUNDING 0 PRIOR PERIOD ADJUSTMENT -83</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 0 10 INVENTORIES FOR SALE OR USE 7,893 5,006 3,706 10,107 LESS ACCUMULATED DEPRECIATION 3,706 3,884 TOTAL 7,893 11,239</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE RESPONSIBLE RECREATION AND USE OF FOREST RESOURCES EDUCATION AND ACCESS TO THE SIERRA NATIONAL FOREST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>