Nonprofit · EIN 20-5923109
SIERRA COUNTY LAND TRUST
Tax-exempt · SIERRA CITY, CA 96125
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $226,092 | $197,437 | $28,655 | $429,290 | $213,709 | $215,581 |
| December 31, 2024 | 990 | $241,176 | $227,496 | $13,680 | $435,039 | $248,113 | $186,926 |
| December 31, 2023 | 990 | $215,086 | $253,786 | -$38,700 | $445,742 | $272,496 | $173,246 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $211,509
- Program service revenue
- $10,950
- Investment income
- $0
- Other revenue
- $3,633
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,939
- Occupancy
- $1,200
- Depreciation
- $6,834
- Program services (functional)
- $172,062
- Management and general (functional)
- $25,375
Balance sheet and other
- Total assets, start of year
- $435,039
- Total assets, end of year
- $429,290
- Total liabilities, end of year
- $213,709
- Net assets, end of year
- $215,581
- Land, buildings and equipment
- $341,372
- Gross receipts
- $226,092
- Employees
- 0
- Year formed
- 2006
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURIE OBERHOLTZER | SECRETARY/TR Trustee or director, Officer | 40 | $62,100 |
| STEPHEN CARLTON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SARAH RAKER | DIRECTOR Trustee or director | 1 | $0 |
| MARY PEACOCK | DIRECTOR Trustee or director | 1 | $0 |
| ALEX PLACENTRA | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURIE OBERHOLTZER | SECRETARY/TR Trustee or director, Officer | 40 | $36,000 |
| STEPHEN CARLTON | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SARAH RAKER | DIRECTOR Trustee or director | 1 | $0 |
| MARY PEACOCK | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURIE OBERHOLTZER | SECRETARY/TR Trustee or director, Officer | 40 | $46,450 |
| STEPHEN CARLTON | PRESIDENT Trustee or director, Officer | 2 | $0 |
| SARAH RAKER | DIRECTOR Trustee or director | 2 | $0 |
| MARY PEACOCK | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 404, SIERRA CITY, CA 96125-0404
- In care of
- % LAURIE OBERHOLTZER
- Mailing address (990-N for 2008)
- PO Box 404, Sierra City CA 96125
- Principal officer (990 for 2025)
- LAURIE OBERHOLTZER, 310 NEVADA ST, NEVADA CITY, CA 95959
- Principal officer (990-N for 2008)
- Laurie Oberholtzer, PO Box 404, Sierra City CA 96125
- Signed the 990
- LAURIE OBERHOLTZER, SECRETARY/TREASURER
- Phone
- (530) 265-5433
- Return prepared by
- WILSON MYERS AND DOLD CPAS
California records
California keeps its own records of charities and corporations. Search them by EIN 20-5923109 or by the name SIERRA COUNTY LAND TRUST.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO PRESERVE LAND FOR PUBLIC OPEN SPACE IN SIERRA COUNTY, CA.
Program accomplishments
- MANAGEMENT AND MAINTENANCE OF LAND RECEIVED FOR PUBLIC OPEN SPACE. PERSONS BENEFITED: 3000 RESIDENTS OF SIERRA COUNTY AS WELL AS THOUSANDS OF TOURISTS WHO VISIT THE AREA EVERY YEAR.Expenses $172,062 · revenue $10,950
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-5923109
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C30)
- Assets (IRS master file)
- $429,290
- Income (IRS master file)
- $226,092
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $226,092 | $197,437 | $429,290 | IRS |
| 990 | December 2024 | $241,176 | $227,496 | $435,039 | XML |
| 990 | December 2023 | $215,086 | $253,786 | $445,742 | XML |
| 990 | December 2022 | $154,842 | $150,237 | $500,680 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2008 Officer: Laurie Oberholtzer | December 31, 2008 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-5923109).
Questions about SIERRA COUNTY LAND TRUST
- What is the EIN of SIERRA COUNTY LAND TRUST?
- The employer identification number (EIN) of SIERRA COUNTY LAND TRUST is 20-5923109.
- Is SIERRA COUNTY LAND TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to SIERRA COUNTY LAND TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SIERRA COUNTY LAND TRUST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SIERRA COUNTY LAND TRUST due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SIERRA COUNTY LAND TRUST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SIERRA COUNTY LAND TRUST?
- The 990 for the year ended December 31, 2025 names LAURIE OBERHOLTZER.
- Who are the officers and directors of SIERRA COUNTY LAND TRUST?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $62,100 (LAURIE OBERHOLTZER, SECRETARY/TR).
- How much revenue does SIERRA COUNTY LAND TRUST have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $226,092, expenses of $197,437 and total assets of $429,290 at year end.
Other nonprofits in SIERRA CITY
- BIG SPRINGS GARDEN RETREAT CENTER INC EIN 84-1934310 · last filed 990 for 2025
- SIERRA COUNTY HISTORICAL SOCIETY EIN 23-7015771 · last filed 990-EZ for 2024
- SIERRA COUNTY CHAMBER OF COMMERCE EIN 68-0226306 · last filed 990-N for 2024
- SIERRA CITY FIRE DEPT AUXILIARY EIN 94-1700489 · last filed 990-N for 2025
- SIERRA CITY IMPROVEMENT GROUP INC EIN 84-2533151 · last filed 990-N for 2025
- MAPLE GROVE MUTUAL WATER COMPANY EIN 94-2855839 · last filed 990-N for 2025