SIERRA-CASCADE LOGGING CONFERENCE FUND: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SIERRA-CASCADE LOGGING CONFERENCE FUND (EIN 27-4982199)
Tax period
2023-05-01 to 2024-04-30
Filed
2024-11-25
IRS object ID
202413309349301136
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-25T16:48:15-05:00ReturnTs
Tax Period End2024-04-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN680397834PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DH SCOTT & COMPANYBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1900 MARKET STAddressLine1Txt
CityREDDINGCityNm
State AbbreviationCAStateAbbreviationCd
ZIP960010530ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-05-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN274982199EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SIERRA-CASCADE EDUCATION &BusinessNameLine1Txt
Business Name Line2RESOURCE FUND INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSIERBusinessNameControlTxt
Phone5302221290PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 993220AddressLine1Txt
CityREDDINGCityNm
State AbbreviationCAStateAbbreviationCd
ZIP960993220ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEVE WIARDPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5302221290PhoneNum
Signature2024-11-22SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRISTINE M LINK CPAPreparerPersonNm
PTINP01731221PTIN
Phone5302434300PhoneNum
Preparation2024-11-25PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name ChangeYes (X)NameChangeInd
Principal OfficerSTEVE WIARDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12949 FELSTET LANEAddressLine1Txt
CityREDDINGCityNm
State AbbreviationCAStateAbbreviationCd
ZIP96001ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$315,794GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2009FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION'S OBJECTIVES ARE TO PROVIDE SEMINARS, INFORMATION, PROGRAMS AND FUNCTIONS TO EDUCATE AND DISPLAY THE HISTORY AND FOUNDING OF THE LOGGING AND CONSTRUCTION INDUSTRIES.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers35TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$423,431PYContributionsGrantsAmt
CY Contributions Grants$305,432CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$300PYInvestmentIncomeAmt
CY Investment Income$10,362CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$423,731PYTotalRevenueAmt
CY Total Revenue$315,794CYTotalRevenueAmt
PY Grants And Similar Paid$116,750PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$118,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$183,956PYOtherExpensesAmt
CY Other Expenses$212,570CYOtherExpensesAmt
PY Total Expenses$300,706PYTotalExpensesAmt
CY Total Expenses$330,570CYTotalExpensesAmt
PY Revenues Less Expenses$123,025PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$14,776CYRevenuesLessExpensesAmt
Total Assets BOY$586,204TotalAssetsBOYAmt
Total Assets EOY$571,428TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$586,204NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$571,428NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATION'S OBJECTIVES ARE TO PROVIDE SEMINARS, INFORMATION, PROGRAMS AND FUNCTIONS TO EDUCATE AND DISPLAY THE HISTORY AND FOUNDING OF THE LOGGING AND CONSTRUCTION INDUSTRIES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$325,555ExpenseAmt
Grant$118,000GrantAmt
DescPROVIDE SEMINARS, INFORMATION, PROGRAMS AND FUNCTIONS TO EDUCATE AND DISPLAY THE HISTORY AND FOUNDING OF THE LOGGING AND CONSTRUCTION INDUSTRIES.Desc
Total Program Service Expenses$325,555TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKATHIE MUSEPersonNm
Phone5302221290PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12949 FELSTET LANEAddressLine1Txt
CityREDDINGCityNm
State AbbreviationCAStateAbbreviationCd
ZIP96001ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
STEVE WIARD
PRESIDENTYes (X)Yes (X)$0$0$0
DON BEATY
VICE PRESIDEYes (X)Yes (X)$0$0$0
CHRISTY SPEAKER
SECRETARYYes (X)Yes (X)$0$0$0
KATHIE MUSE
CFOYes (X)Yes (X)$0$0$0
ZANE PETERSON
DIRECTORYes (X)$0$0$0
JERRY EVANS
DIRECTORYes (X)$0$0$0
BRYAN TAYLOR
DIRECTORYes (X)$0$0$0
TED JAMES
DIRECTORYes (X)$0$0$0
DELBERT GANNON
DIRECTORYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$305,432AllOtherContributionsAmt
Total Contributions$305,432TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,362TotalRevenueColumnAmt
Related Or Exempt Func Income$10,362RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$315,794TotalRevenueColumnAmt
Related Or Exempt Func Income$10,362RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$39,000TotalAmt
Program Services$39,000ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$79,000TotalAmt
Program Services$79,000ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,036TotalAmt
Management And General$3,036ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
DISTRIBUTIONS$77,945$77,945
EDUCATION AUCTION$66,468$66,468
LOGGING SPORTS$22,943$22,943
IN THE WOODS$10,222$10,222

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$31,956TotalAmt
Program Services$29,977ProgramServicesAmt
Management And General$1,979ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$330,570TotalAmt
Program Services$325,555ProgramServicesAmt
Management And General$5,015ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$286,204BOYAmt
EOY$264,835EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$300,000BOYAmt
EOY$306,593EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$586,204BOYAmt
EOY$571,428EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$586,204BOYAmt
EOY$571,428EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$586,204BOYAmt
EOY$571,428EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$586,204BOYAmt
EOY$571,428EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$14,776ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$312,192CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$226,255CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$595,986CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$423,431CurrentTaxYearMinus1YearAmt
Current Tax Year$305,432CurrentTaxYearAmt
Total$1,863,296TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$139CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$300CurrentTaxYearMinus1YearAmt
Current Tax Year$10,362CurrentTaxYearAmt
Total$10,801TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$312,192CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$226,255CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$596,125CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$423,731CurrentTaxYearMinus1YearAmt
Current Tax Year$315,794CurrentTaxYearAmt
Total$1,874,097TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,874,097PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$312,192CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$226,255CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$596,125CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$423,731CurrentTaxYearMinus1YearAmt
Current Tax Year$315,794CurrentTaxYearAmt
Total$1,874,097TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINCash GrantCashGrantAmt
SHASTA COLLEGE
PO BOX 496006REDDINGCA960496006680175047$15,000
FORESTRY INSTITUE FOR TEACHERS
PO BOX 1034MURPHYSCA95247$16,500
FOREST EDUCATORS INC
3140 SIERRAMA DRIVESHINGLE SPRINGSCA95682272844327$7,500
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt
Total Other Org2TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeEDUCATION GRANTSGrantTypeTxt
Recipient49RecipientCnt
Cash Grant$79,000CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BCOPIES OF THE TAX RETURNS ARE PROVIDED TO THE BOARD FOR APPROVAL THEN THE PRESIDENT SIGNS ONCE BOARD HAS APPROVED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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