﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2009v1.7" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-01-28T16:57:29-08:00</Timestamp>
    <TaxPeriodEndDate>2010-03-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Ruth R Gregory CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO Box 6077</AddressLine1>
        <City>Sparks</City>
        <State>NV</State>
        <ZIPCode>894326077</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2009-04-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>800159352</EIN>
      <Name>
        <BusinessNameLine1>Women and Childrens Center</BusinessNameLine1>
        <BusinessNameLine2>of the Sierra Inc</BusinessNameLine2>
      </Name>
      <NameControl>WOME</NameControl>
      <Phone>7753489565</Phone>
      <USAddress>
        <AddressLine1>255 W Peckham Lane</AddressLine1>
        <City>Reno</City>
        <State>NV</State>
        <ZIPCode>89509</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Catherine High</Name>
      <Title>Executive Director</Title>
      <DateSigned>2011-01-28</DateSigned>
    </Officer>
    <Preparer>
      <Name>Ruth R Gregory</Name>
      <Phone>7753297701</Phone>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2009</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="GeneralExplanation TransfersPersonalBenefitsContr" softwareId="09000047" softwareVersion="2009v1.7">
      <AddressChange>X</AddressChange>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <WebSite>N/A</WebSite>
      <Organization501c referenceDocumentId=" IRS990ScheduleA" typeOf501cOrganization="3">X</Organization501c>
      <GrossReceipts>155939</GrossReceipts>
      <ContributionsGiftsGrantsEtc>111556</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>36419</ProgramServiceRevenue>
      <MembershipDues>7937</MembershipDues>
      <InvestmentIncome>27</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <SpecialEventsGrossRevenue>0</SpecialEventsGrossRevenue>
      <SpecialEventsDirectExpenses>0</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>0</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <TotalRevenue>155939</TotalRevenue>
      <SalariesOtherCompEmplBenefits>78829</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>1543</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>36098</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>203</PrintingPublicationsPostage>
      <OtherExpensesTotal referenceDocumentId=" OtherExpensesSchedule2">40005</OtherExpensesTotal>
      <TotalExpenses>156678</TotalExpenses>
      <ExcessOrDeficitForYear>-739</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>2398</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>1659</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>24357</BOY>
        <EOY>8908</EOY>
      </CashSavingsAndInvestments>
      <OtherAssetsTotal referenceDocumentId=" OtherAssetsSchedule3">
        <BOY>56389</BOY>
        <EOY>57958</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>80746</BOY>
        <EOY>66866</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities referenceDocumentId=" OtherLiabilitiesSchedule3">
        <BOY>78348</BOY>
        <EOY>65207</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>2398</BOY>
        <EOY>1659</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>To help vulnerable women and children who are barely surviving to normalize their lives, and to create stability for their future; by providing secure, flexible jobs, which pay a living wage and providing support services which will give the women the tools they need to do it.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Diaper Bank: Provides diapers free of charge to low-income parents and elders.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>15488</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Des Idees Nouvelles Boutique/ CAFE: This business is used for our job preparation work experience programs, allowing participating members to learn and practice merchandising, food service, customer service skills and sales etiquette. The business also provides employment opportunities for vulnerable women, which is our primary service group.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>46831</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Support Services include, classes and activities for work training, mental health support, child care provider training and social activities.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>94359</GrantsAndAllocations>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>156678</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Parinaz Farahi</PersonName>
        <AddressUS>
          <AddressLine1>255 W Peckham Lane</AddressLine1>
          <City>Reno</City>
          <State>NV</State>
          <ZIPCode>89509</ZIPCode>
        </AddressUS>
        <Title>Member</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Denise Everett</PersonName>
        <AddressUS>
          <AddressLine1>3500 Lakeside Ct Suite 101</AddressLine1>
          <City>Reno</City>
          <State>NV</State>
          <ZIPCode>89509</ZIPCode>
        </AddressUS>
        <Title>Member</Title>
        <AvgHoursPerWkDevotedToPosition>0.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Renee Kelly</PersonName>
        <AddressUS>
          <AddressLine1>299 S Arlington Ave</AddressLine1>
          <City>Reno</City>
          <State>NV</State>
          <ZIPCode>89501</ZIPCode>
        </AddressUS>
        <Title>Member</Title>
        <AvgHoursPerWkDevotedToPosition>0.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Ann Mathewson</PersonName>
        <AddressUS>
          <AddressLine1>255 W Peckham Lane</AddressLine1>
          <City>Reno</City>
          <State>NV</State>
          <ZIPCode>89509</ZIPCode>
        </AddressUS>
        <Title>Member</Title>
        <AvgHoursPerWkDevotedToPosition>0.50</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Kelli Grock</PersonName>
        <AddressUS>
          <AddressLine1>255 W Peckham Lane</AddressLine1>
          <City>Reno</City>
          <State>NV</State>
          <ZIPCode>89509</ZIPCode>
        </AddressUS>
        <Title>Secretary</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Joan Pokroy</PersonName>
        <AddressUS>
          <AddressLine1>255 W Peckham Lane</AddressLine1>
          <City>Reno</City>
          <State>NV</State>
          <ZIPCode>89509</ZIPCode>
        </AddressUS>
        <Title>Treasurer</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Heidemarie Rochlin</PersonName>
        <AddressUS>
          <AddressLine1>1390 Grant Drive Suite I-2</AddressLine1>
          <City>Reno</City>
          <State>NV</State>
          <ZIPCode>89509</ZIPCode>
        </AddressUS>
        <Title>President</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Catherine High</PersonName>
        <AddressUS>
          <AddressLine1>148 Vassar Street</AddressLine1>
          <City>Reno</City>
          <State>NV</State>
          <ZIPCode>89502</ZIPCode>
        </AddressUS>
        <Title>Executive Direc</Title>
        <AvgHoursPerWkDevotedToPosition>40.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>65000</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>true</MadeLoansToFromOfficers>
      <LoansToFromOfficers referenceDocumentId=" IRS990ScheduleL">42932</LoansToFromOfficers>
      <InitiationFeesAndCapitalContri>0</InitiationFeesAndCapitalContri>
      <GrossReceiptsForPublicUse>0</GrossReceiptsForPublicUse>
      <EngagedInExcessBenefitTrans referenceDocumentId=" IRS990ScheduleL">false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>Jill Cooper</NamePerson>
        <AddressUS>
          <AddressLine1>255 W Peckham Lane</AddressLine1>
          <City>Reno</City>
          <State>NV</State>
          <ZIPCode>89509</ZIPCode>
        </AddressUS>
        <TelephoneNumber>7753489565</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <RelatedOrgSection527Org>false</RelatedOrgSection527Org>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="09000047" softwareVersion="2009v1.7">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus1Year>136017</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>109493</CurrentTaxYear>
        <Total>245510</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus1Year>32079</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>36419</CurrentTaxYear>
        <Total>68498</Total>
      </GrossReceiptsFromAdmissions>
      <GrossReceiptsFromNonUBI>
        <Total>0</Total>
      </GrossReceiptsFromNonUBI>
      <TaxRevLeviedForOrgBenefit509>
        <Total>0</Total>
      </TaxRevLeviedForOrgBenefit509>
      <ValueOfSvcsFcltsFurnishdByGovt>
        <Total>0</Total>
      </ValueOfSvcsFcltsFurnishdByGovt>
      <Total509>
        <CurrentTaxYearMinus1Year>168096</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>145912</CurrentTaxYear>
        <Total>314008</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <PublicSupportTotal509>314008</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus1Year>147</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>27</CurrentTaxYear>
        <Total>174</Total>
      </GrossInvestmentIncome509>
      <Post1975UBTI>
        <Total>0</Total>
      </Post1975UBTI>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus1Year>147</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>27</CurrentTaxYear>
        <Total>174</Total>
      </InvestmentIncomeAndUBTI>
      <NetIncomeFromOtherUBI>
        <Total>0</Total>
      </NetIncomeFromOtherUBI>
      <OtherIncome509>
        <Total>0</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <Total>314182</Total>
      </TotalSupportTotal>
      <First5Years509>X</First5Years509>
      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="09000047" softwareVersion="2009v1.7">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleL documentId="IRS990ScheduleL" softwareId="09000047" softwareVersion="2009v1.7">
      <LoanTable>
        <NamePerson>Heidemarie Rochlin to</NamePerson>
        <PurposeOfLoan>Purchase Inventory</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>50000</OriginalPrincipalAmount>
        <BalanceDue>42932</BalanceDue>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>42932</TotalBalanceDue>
    </IRS990ScheduleL>
  </ReturnData>
</Return>