The Sierra Fund
Public records show a registered, tax-exempt organization in good standing.
What it says it does
The Sierra Fund (TSF) is a non-profit organization with a mission to restore ecosystem and community resiliency in the Sierra Nevada.
- Income
- $1.6 million
- Spending
- $1.6 million
- Spent on programs
- 92%
- Reserves
- 0.9 months of spending
- Largest source of income
- government grants, 57%
- Employees
- 10
- Highest pay
- $122,793, outgoing ed
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 52 out of 100. Higher than 16% of charities in its peer group (environment, $1m to $10m).
Reserves
4 of 35Spendable reserves would cover 0.9 months of spending.
Debt
10 of 20It owes 47% of what it owns.
Living within its means
8 of 15Spending exceeded income by 2% of income.
Income trend
15 of 15Income rose 1% on the year before.
Spending floor
15 of 1592% of spending went to programs and raising each dollar of donations cost 2 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 60% of charities in its peer group (environment, $1m to $10m).
Independent board
25 of 258 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $1.4 million spent. New Program: the Second Annual Sierra Nevada Tribal Summit TSF hosted the second annual Sierra Nevada Tribal Summit on October 7-9, 2024 at the Shingle Springs Band of Miwok Indians facility, the Red Hawk Casino and Resort. Our Planning Circle included the Colfax-Todds Vally Consolidated Tribe, the Shingle Springs Band of Miwok Indians Todds Valley Miwok Maidu Cultural Foundation, and the University of California, Davis - Institute of the Environment. The three-day gathering focused on Indigenous Guardianship brought more than 120 Tribal representing 20+ Tribal communities in the Sierra Nevada Region to discuss topics of Traditional knowledge systems, and how government policies and laws should and could reflect an Indigenous, earth-centered worldview. This Summit included an ally day, where we invited 12+ California and agency leaders and representatives to envision ethical spaces to engage with Tribal communities. The Summit Gathering resulted in the formation of four program areas: Land and Water Guardianship, Emergency Preparedness and Climate Adaptation, Cultural Ecologies, and the continued annual convening of the Sierra Nevada Tribal Summit.
- New Program: Land and Water Guardianship The Sierra Fund continued the work between TSF and the California Heritage: Indigenous Research Project (CHIRP, the nonprofit of the Nevada City Rancheria Nisenan Tribe) continuing improvements on CHIRPs 32-acre property along Deer Creek. Through the Sierra Institute funding, TSF also coordinated with the Colfax-Todds Valley Consolidated Tribe and Todds Valley Miwok Maidu Cultural Foundation to improve the forest health of BLM property in Foresthill and works towards co-management of this important property associated with Tribal history and tradition. This work is ongoing. At the Tribal Summit, TSF created a Land and Water Guardianship Working Group. TSF staff also supported a Cooperator Agreement with the U.S. Fish and Wildlife Service that supported ecological restoration work by the Maidu Summit Consortium and other consultants.
- New Program: Emergency Preparedness and Climate Adaptation At the fall Tribal Summit, TFS created the Emergency Preparedness and Climate Adaptation working group. This program supports the leadership of Tribal Nations in advancing emergency preparedness and climate resilience across the Sierra Nevada, focusing on the reintroduction of cultural burning (good fire) and the safety and wellbeing of Tribal communities. TSF worked to identify funding sources to ensure that regional Tribes have the tools, platforms, and partnerships needed to implement Indigenous wisdom at scale. TSF particularly supports GIS-based planning, culturally grounded hazard mitigation strategies, and the development of emergency operations infrastructure.
- New Program: Cultural Ecologies Through the Cultural Ecologies Program TSF staff work closely with Tribes to identify existing and new funding to protect, restore, and share Indigenous ways of knowing and being. Our goals are to: Promote the value and wisdom of Traditional Knowledge in conservation, climate adaptation, and cultural healing. Advance Tribal Self-Determination through community-led programming, capacity building, and policy advocacy Revitalize Native Language Diversity by supporting immersion, curriculum development, and language-in-place initiatives. Advance Food Sovereignty through partnerships that protect native plants, traditional food systems, and ceremonial harvests. Support an Intergenerational Movement by centering Elders, youth, and cultural mentors as the stewards of this work.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2002.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.