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Nonprofit · EIN 26-4158129

SIERRA COMMONS

Tax-exempt · NEVADA CITY, CA 95959

Financials

$248K$201K2025
Revenue Expenses · by fiscal year end
Financials of SIERRA COMMONS by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$248,309$200,679$47,630$67,317$24,598$42,719
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$234,344
of which government grants
$34,000
Program service revenue
$11,186
Investment income
$32
Other revenue
$2,747

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$87,090
Other salaries and wages
$43,498
Salaries, compensation and benefits (total)
$144,663
Professional fundraising fees
$0
Accounting fees
$5,045
Occupancy
$2,372
Travel
$1,375
Program services (functional)
$29,680
Management and general (functional)
$170,999

Balance sheet and other

Total assets, start of year
$19,489
Total assets, end of year
$67,317
Total liabilities, end of year
$24,598
Net assets, end of year
$42,719
Net assets without donor restrictions
$42,719
Gross receipts
$248,309
Employees
4
Year formed
2011
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.

NameTitleHours / weekCompensation
JIM WILLIAMSTREASURER
Trustee or director, Officer
0$0
AMBER KOSHOFERDIRECTOR
Trustee or director
0$0
LESLIE KERNSDIRECTOR
Trustee or director
0$0
ROBERT TRENTEXECUTIVE DIRECTOR
Trustee or director, Officer
40$0
CORYON REDDDIRECTOR
Trustee or director
0$0
LAKMSHI PRASADSECRETRY
Trustee or director, Officer
0$0
ANNA FRIZZELLPRESIDENT
Trustee or director, Officer
0$0
ELI BACONDIRECTOR
Trustee or director
0$0
JADE BENETATOSDIRECTOR
Trustee or director
0$0

Address and contacts

Address (IRS master file)
512 JORDAN ST, NEVADA CITY, CA 95959-2718
In care of
% ROBERT TRENT
Principal officer (990 for 2025)
ROBERT TRENT, PO BOX 1130, NEVADA CITY, CA 95959
Signed the 990
ROBERT TRENT, EXEC DIRECTOR
Phone
(530) 265-8443
Return prepared by
Victoria W Sullivan CPA

Mission

TO EDUCATE AND SUPPORT UNDERSERVED AND ECONOMICALLY DISTRESSED ENTREPRENEURS THROUGH NEW ENTREPRENEUR TRAINING, INCUBATION, AND TECHNICAL ASSISTANCE, WITH A SECTOR FOCUS ON FOOD AND FOREST ENTERPRISES.

990 for the year ended December 31, 2025

Program accomplishments

  • THE FOOD ENTREPRENEURSHIP PROGRAM STRENGTHENS THE LOCAL FOOD ECONOMY BY PROVIDING TARGETED EDUCATION AND ADVISING TO FOOD BUSINESS OWNERS AT VARIOUS STAGES OF DEVELOPMENT. IN 2025, THE PROGRAM SERVED 19 FOOD ENTREPRENEURS ACROSS 2 FOOD ACCELERATOR TRACKS, WITH SUPPORT FROM CALIFORNIA JOBS FIRST ENABLING DIFFERENTIATED INSTRUCTION FOR PARTICIPANTS AT DIFFERENT STAGES OF READINESS. FOUR NEW FOOD BUSINESSES WERE LAUNCHED AS A DIRECT RESULT OF PROGRAM PARTICIPATION, AND 8 SCHOLARSHIPS WERE AWARDED TO EXPAND ACCESS. PARTICIPANTS REPRESENTED PACKAGED GOODS, RESTAURANTS, PREPARED FOODS, CATERING, AND EARLY-STAGE RETAIL. THE PROGRAM ALSO OFFERED VIRTUAL FOOD FOUNDRY SESSIONS CONNECTING ENTREPRENEURS WITH INDUSTRY EXPERTISE AND PEER LEARNING BEYOND IN-PERSON EVENTS. THESE ACTIVITIES FURTHER THE ORGANIZATIONS EXEMPT PURPOSE BY BUILDING THE CAPACITY OF LOCAL FOOD ENTREPRENEURS, STRENGTHENING THE REGIONAL FOOD ECOSYSTEM AND CREATING PATHWAYS TO SUSTAINABLE RURAL LIVELIHOODS.
    Expenses $9,391 · revenue $108,968
  • THE FOREST ENTREPRENEURSHIP PROGRAM PROVIDED EDUCATION AND TRAINING TO BUSINESSES OPERATING AT THE INTERSECTION OF FOREST HEALTH, WILDFIRE RESILIENCE, AND RURAL ECONOMIC DEVELOPMENT. IN 2025, THE PROGRAM TRAINED 95 FOREST ENTREPRENEURS ACROSS 7 BOOTCAMPS IN NEVADA CITY, AUBURN, SOUTH LAKE TAHOE, ARCATA, SONORA, AND SANTA CRUZ, EXTENDING THE ORGANIZATIONS REACH ACROSS 6 NORTHERN CALIFORNIA COUNTIES. BOTH INTRODUCTORY AND ADVANCED CURRICULUM TRACKS WERE OFFERED, ADAPTED TO LOCAL CONDITIONS WHILE MAINTAINING CONSISTENT INSTRUCTIONAL QUALITY. PARTICIPANTS GAINED PRACTICAL SKILLS IN BUSINESS PLANNING, REGULATORY AND LAND-MANAGEMENT CONTEXTS, FINANCIAL AND OPERATIONAL READINESS, AND GOVERNMENT CONTRACTING. THE PROGRAM SERVED 13 TOTAL COHORTS ACROSS ALL SIERRA COMMONS PROGRAMS IN 2025. THESE ACTIVITIES SUPPORT RURAL BUSINESSES THAT CONTRIBUTE TO ENVIRONMENTAL STEWARDSHIP, WILDFIRE RISK REDUCTION, AND REGIOAL ECONOMIC VITALITY.
    Expenses $9,254 · revenue $73,550
  • SIERRA COMMONS LAUNCHED A LEARNING MANAGEMENT SYSTEM, THE SIERRA COMMONS LEARNING HUB, TO EXPAND ACCESS TO EDUCATIONAL CONTENT AND REDUCE GEOGRAPHIC BARRIERS FOR RURAL ENTREPRENEURS. THE LEARNING HUB ENABLED STUDENTS AND PROGRAM PARTICIPANTS TO ACCESS COURSE MATERIALS, RESOURCES, AND COMMUNITY SUPPORTS ACROSS PROGRAMS AND REGIONS OUTSIDE OF IN-PERSON INSTRUCTION. THE PLATFORM SUPPORTED COMMUNITY MANAGEMENT ACTIVITIES INCLUDING PARTICIPANT INTERACTION, RESOURCE ORGANIZATION, AND CONSISTENT ENGAGEMENT ACROSS SIERRA COMMONS DIGITAL LEARNING ENVIRONMENT. THIS SUPPORTED 137 TOTAL STUDENTS SERVED ACROSS ALL PROGRAMS IN 2025 AND CONTRIBUTED TO THE ORGANIZATIONS ABILITY TO DELIVER 180 ADVISING HOURS AND 193 INSTRUCTIONAL HOURS DURING THE YEAR. THESE ACTIVITIES FURTHER OUR EXEMPT EDUCATIONAL PURPOSE BY INCREASING EQUITABLE ACCESS TO ENTREPRENEURSHIP EDUCATION FOR RURAL RESIDENTS WHO FACE GEOGRAPHIC, LOGISTICAL, OR FINANCIAL BARRIERS TO IN-PERSON PARTICIPATION.
    Expenses $8,383 · revenue $34,000
  • THE BUSINESS IGNITOR COURSE IS OUR FOUNDATIONAL ENTREPRENEURSHIP EDUCATION PROGRAM, SERVING AS THE PRIMARY ENTRY POINT FOR EARLY-STAGE ENTREPRENEURS ACROSS SECTORS. IN 2025, THE ORGANIZATION DELIVERED 2 COHORTS SERVING 23 PARTICIPANTS FROM THE GREATER NEVADA COUNTY REGION. THE PROGRAM PROVIDED STRUCTURED INSTRUCTION IN BUSINESS PLANNING, FINANCIAL READINESS, AND OPERATIONAL DECISION-MAKING, WITH 193 TOTAL INSTRUCTIONAL HOURS DELIVERED ACROSS ALL PROGRAMS. OF THE 23 PARTICIPANTS, 18 LAUNCHED OR STABILIZED BUSINESSES, AND 14 RECEIVED SCHOLARSHIPS TO REDUCE FINANCIAL BARRIERS TO ACCESS. PARTICIPANTS REPRESENTED PROFESSIONAL SERVICES, CREATIVE BUSINESSES, FOOD, HEALTH, AND EARLY-STAGE PRODUCT AND TECHNOLOGY VENTURES. THESE ACTIVITIES FURTHER THE ORGANIZATIONS EXEMPT EDUCATIONAL PURPOSE BY EQUIPPING INDIVIDUALS WITH THE KNOWLEDGE AND SKILLS NECESSARY TO START AND SUSTAIN VIABLE BUSINESSES, CONTRIBUTING TO RURAL ECONOMIC RESILIENCE.
    Expenses $2,652 · revenue $21,013

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
26-4158129
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
2011
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$67,317
Income (IRS master file)
$248,309

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990-EZDecember 2024–––IRS
990-EZDecember 2023$106,256$116,393$33,610IRS
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2018–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about SIERRA COMMONS

What is the EIN of SIERRA COMMONS?
The employer identification number (EIN) of SIERRA COMMONS is 26-4158129.
Is SIERRA COMMONS tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
Are donations to SIERRA COMMONS tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SIERRA COMMONS 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 COMMONS 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 COMMONS 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 COMMONS?
The 990 for the year ended December 31, 2025 names ROBERT TRENT.
Who are the officers and directors of SIERRA COMMONS?
The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
How much revenue does SIERRA COMMONS have?
On its 990 for the year ended December 31, 2025 it reported revenue of $248,309, expenses of $200,679 and total assets of $67,317 at year end.

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