Just ran across the "Search the files of the Registry of Charitable Trusts" Calif. Attorney General webpage, and found some history on the Sierra Environmental Studies Foundation, the anti-environment charity vehicle of George Rebane, Russ Steele and John McDaniel; history which, not surprisingly, exposes more anti-environment roots.
(Also, SESF is "delinquent"; is this meaningful?)
SESF is listed as a Public Benefit Corporation; registration #097324, EIN 77-0408400, Corporate or Organization Number #1926960.
It's registered as a Charity, with a status of Delinquent - renewal date was 11/12/2005.
( federally, ERI shows its revenue as $0, and no Form 990s filed.)
SESF's founding document (pdf) shows its initial agent as former CABPRO head (*) Margaret Urke.
2004 showed (pdf) its authorized officer as Pat Davison, who had been field director for CABPRO and before that the (defunct) "Wise Use" group People for the USA (*), and now (or at least in 2010) heads the Truckee Tahoe Contractor’s Association; SESF had signed up with Car Program LLC for vehicle donations.