Sierra View Homes

Tax-deductible

Reedley, CA501(c)(3)Since 1960EIN 94-6088811Revenue $9.4M in FY2024

On file with the IRSsierraview.org1155 E Springfield Ave, 93654-3225 · Reedley, CATax-exempt since Oct 1970Publicly supported — 509(a)(2)

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Sierra View Homes provides care for the aged at three levels of service: 1) moderately priced apartments with no nursing care; 2) intermediate care facility for those in need of some nursing service; and 3) skilled nursing facility, for those unable to care for themselves.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 12 volunteers and 171 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $58K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$302K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $27
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$11.5M
61% of total assets
Fine: liabilities are 61% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
9
of 10 voting members
Looks good: 9 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$9.4M
+4% vs prior year
Spent
$9.0M
To programs
92%
Net assets
$7.2M
By yearFY2020–FY2024
Revenue
$9.4M
FY2024▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$9.9M
FY2021$9.3M
FY2022$10.0M
FY2023$9.0M
FY2024$9.4M
Expenses
$9.0M
FY2024▼ -13%
Tap a bar for its year
Expenses by fiscal year
FY2020$9.4M
FY2021$9.5M
FY2022$9.1M
FY2023$10.4M
FY2024$9.0M
Net assets
$7.2M
FY2024▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$7.1M
FY2021$7.0M
FY2022$7.6M
FY2023$7.1M
FY2024$7.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1970.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $8.3M Management & general 8% · $730K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $302K paid to officers and key staff.

Part VII, Section A · reportable compensation
Nursing Director
$174,121Pt VII · Sec A
Executive Director
$127,501Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Barbara Alatorre$174,121$172,552$161,534$145,900$166,679
Roberta Linscheid$127,501$135,032$126,948$101,526$114,436

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Sierra View Homes executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers housing and care for seniors at apartments, intermediate, and skilled nursing levels.

Provided by the organization

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2 programs · $8.3M · in their own filed words · FY2024
01

Sierra view homes provides licensed skilled nursing care to the aged and others needing such care. The organization provided over 21,000 patient days of service during the year.

$6.4Mprogram expense
02

The corporation provides intermediary care for the aged who do not require skilled nursing care. There are 36 rooms (some double occupancy) for this purpose. Additionally, a memory care facility is available to care for those with dementia. There are 15 rooms (some double occupancy) for this purpose.

$1.9Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$27

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$9.4M
Ln 12
Fees for servicesLn 2g$8.1M
Other incomeLn 4–11$869K
Investment incomeLn 3$227K
Money outPt IX
$9.0M
Ln 25
Programscol B$8.3M
Managementcol C$730K
Owns and owesPt X
$7.2M
net assets · Ln 32
Cash and savingsLn 1–2$288K
Total assetsLn 16$18.7M
LiabilitiesLn 26$11.5M
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$193K
Fees for servicesLn 2g$8.1M
Investment incomeLn 3$227K
Other incomeLn 4–11$869K
Gains on assetsLn 7$9K
Total revenueLn 12$9.4M
Assets in detailPt X, end of year
CashLn 1$250
SavingsLn 2$288K
Cash and savings togetherLn 1–2$288K
InvestmentsLn 11–13$1.7M
Land, buildings, equipmentLn 10c$12.7M
Other assetsLn 15$2.2M
Total assetsLn 16$18.7M
LiabilitiesLn 26$11.5M
Net assetsLn 32$7.2M
OperationsPt I, VI
EmployeesI 5171
VolunteersI 612
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$130K$288K
InvestmentsLn 11–13$1.2M$1.7M
Land, buildings, equipmentLn 10c$13.2M$12.7M
Total assetsLn 16$18.4M$18.7M
LiabilitiesLn 26$11.3M$11.5M
Net assetsLn 32$7.1M$7.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$132K$132K
Other salaries and wagesLn 7$4.0M$3.8M$217K
Pension plan contributionsLn 8$50K$50K
Other employee benefitsLn 9$599K$583K$15K
Payroll taxesLn 10$305K$305K
Management feesLn 11a$235K$235K
Legal feesLn 11b$24K$24K
Accounting feesLn 11c$111K$111K
Investment management feesLn 11f$9K$9K
Other fees for servicesLn 11g$1.0M$945K$88K
Advertising and promotionLn 12$24K$24K
Office expensesLn 13$751K$606K$145K
Information technologyLn 14$94K$94K
OccupancyLn 16$310K$292K$18K
TravelLn 17$14K$5K$9K
InterestLn 20$262K$262K
Depreciation, depletion and amortizationLn 22$581K$581K
InsuranceLn 23$197K$197K
Other expenses (24a–d)Ln 24$203K$125K$78K
All other expensesLn 24e$98K$84K$14K
Total functional expensesLn 25$9.0M$8.3M$730K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $9.4M$9.0M$353K$7.2M 990 PDF
FY2023 $9.0M$10.4M−$1.4M$7.1M 990 PDF
FY2022 $10.0M$9.1M$944K$7.6M 990 PDF
FY2021 $9.3M$9.5M−$123K$7.0M 990 PDF
FY2020 $9.9M$9.4M$484K$7.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $9,368,622 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $152,831$193,287
I-9 Program service revenuePrior year $8,364,904$8,079,034
I-10 Investment incomePrior year $293,084$227,004
I-11 Other revenuePrior year $198,092$869,297
I-12 Total revenuePrior year $9,008,911$9,368,622
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $6,938,017$5,067,751
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,441,071$3,947,475
I-18 Total expensesPrior year $10,379,088$9,015,226
I-19 Revenue less expensesPrior year −$1,370,177$353,396
Part VI · Governance 9 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $9,368,622 across 8 lines filed
Lines not itemized here account for $130,001 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$193,287
VIII-1h Total contributions, gifts and grants$193,287
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $8,079,034$8,079,034
VIII-3 Investment incomeExcluded from tax $217,579$217,579
VIII-6 Net rental income or lossExcluded from tax $23,710$23,710
VIII-7 Net gain or loss on sales of assetsExcluded from tax $9,425$9,425
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $526,962 · Excluded from tax $188,624$715,586
VIII-12 Total revenueRelated to mission $8,605,996 · Unrelated business $0 · Excluded from tax $569,339$9,368,622
Part IX · Statement of functional expenses $9,015,226 across 20 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $132,247$132,247
IX-7 Other salaries and wagesPrograms $3,764,602 · Management $217,008$3,981,610
IX-8 Pension plan contributionsPrograms $49,559$49,559
IX-9 Other employee benefitsPrograms $583,453 · Management $15,450$598,903
IX-10 Payroll taxesPrograms $305,432$305,432
IX-11a Management feesPrograms $235,000$235,000
IX-11b Legal feesManagement $24,338$24,338
IX-11c Accounting feesManagement $110,855$110,855
IX-11f Investment management feesManagement $9,216$9,216
IX-11g Other fees for servicesPrograms $944,883 · Management $88,422$1,033,305
IX-12 Advertising and promotionPrograms $23,786$23,786
IX-13 Office expensesPrograms $606,374 · Management $144,916$751,290
IX-14 Information technologyPrograms $94,173$94,173
IX-16 OccupancyPrograms $291,644 · Management $17,862$309,506
IX-17 TravelPrograms $5,037 · Management $9,408$14,445
IX-20 InterestPrograms $262,358$262,358
IX-22 Depreciation, depletion and amortizationPrograms $581,347$581,347
IX-23 InsurancePrograms $196,644$196,644
IX-24 Other expenses (24a–d)Programs $124,640 · Management $78,098$202,738
IX-24e All other expensesPrograms $84,074 · Management $14,400$98,474
IX-25 Total functional expensesPrograms $8,285,253 · Management $729,973 · Fundraising $0$9,015,226
Part X · Balance sheet $18,708,148 assets, 16 lines filed
X-1 Cash, non-interest-bearing$250
X-2 Savings and temporary cash investmentsStart of year $130,116$287,721
X-4 Accounts receivableStart of year $1,708,848$1,783,883
X-9 Prepaid expenses and deferred chargesStart of year $34,479$23,574
X-10c Land, buildings and equipment, netStart of year $13,155,099$12,698,846
X-11 Publicly traded securitiesStart of year $1,249,538$1,722,314
X-15 Other assetsStart of year $2,120,382$2,191,560
X-16 Total assetsStart of year $18,398,462$18,708,148
X-17 Accounts payable and accrued expensesStart of year $1,182,079$1,176,913
X-19 Deferred revenueStart of year $299,793$321,639
X-20 Tax-exempt bond liabilitiesStart of year $9,175,000$8,745,000
X-25 Other liabilitiesStart of year $0$210,259
X-26 Total liabilitiesStart of year $11,309,540$11,477,890
X-27 Net assets without donor restrictionsStart of year $7,088,922$7,230,258
X-32 Total net assets or fund balancesStart of year $7,088,922$7,230,258
X-33 Total liabilities and net assetsStart of year $18,398,462$18,708,148
Part XI · Reconciliation of net assets $7,230,258 net assets at year end
XI-1 Total revenue$9,368,622
XI-2 Total expenses$9,015,226
XI-3 Revenue less expenses$353,396
XI-4 Net assets at start of year$7,088,922
XI-5 Net unrealized gains (losses) on investments−$17,634
XI-9 Other changes in net assets−$194,426
XI-10 Net assets at end of year$7,230,258

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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