SIERRA GOLD PARKS FOUNDATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1994

Legal Domicile

Tax Period

2025-01-01 to 2025-12-31

SIERRA GOLD PARKS FOUNDATION, founded in 1994, is a small nonprofit in the Arts, Culture & Humanities sector that reported $151K in total revenue in fiscal year 2025. Revenue decreased 15% compared to the prior year. The organization ran a surplus of $39K, a strong 26% operating margin.

Mission

SUPPORTS PARK RELATED EDUCATIONAL ACTIVITIES AND HELPS PRESERVE NATURAL AND CULTURAL RESOURCES FOR EMPIRE MINE, MALAKOFF DIGGINS AND SOUTH YUBA RIVER STATE PARKS.

Program Service Accomplishments

Program 1

Expenses: $77,746

DIRECT SUPPORT TO STATE PARKS

Program 2

Expenses: $11,545

GIFT SHOP CREDIT CARD FEES AND OVERHEAD EXPENSES

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $30,353

Program Service Revenue $0

Investment Income $12,965

Other Revenue $107,204

TOTAL REVENUE $150,522

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $89,291

Other Expenses $111,970

TOTAL EXPENSES $111,970

Year-over-Year Comparison

	2025	2024	Change
Revenue	$150,522	$176,085	-0.1%
Expenses	$111,970	$298,520	-0.6%
Net Income	$38,552	$-122,435	-1.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVE SANCHEZ	DIRECTOR	1.00	Director	$0	$0	$0
HANK WESTON	DIRECTOR	1.00	Director	$0	$0	$0
MARY ANN COLEMAN	DIRECTOR	1.00	Director	$0	$0	$0
WILLIAM SILVA	DIRECTOR	1.00	Director	$0	$0	$0
STEVE RUBLE	DIRECTOR	1.00	Director	$0	$0	$0
SYD BROWN	SECRETARY	3.00	Officer	$0	$0	$0
ROBERT COATS	TREASURER	7.00	Officer	$0	$0	$0
JESSE LOCKS	PRESIDENT	6.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$150,522	$111,970	$563,029	$38,552
2024	$176,085	$298,520	$514,756	$-122,435
2023	$175,667	$154,659	$632,890	$21,008
2022	$134,848	$136,200	$604,086	$-1,352
2021	$101,157	$112,748	$626,821	$-11,591
2020	$94,666	$106,958	$643,630	$-12,292