Their own Deity (or equivalent), Whoever that may be for that individual Familiar. After all: you don't have to tell your own Familiar Who you yourself worship.
I would say whoever the familiar worships. I don't think it is defined because it is likely to not matter 99% of the time.
Is it the owner's deity/aligned deity? If it isn't what does each familiar report to? While Augurs and Nosoi are obvious, Arbiters, Cacodaemons (the four horsemen?), Cassisians, Qlippoths, Imps, Dorus, Azatas, Qlippoths, Cythnigots, Harbingers, Paracletus, Raktavarnas, Silvanshees, Voidworms and Tripurasuras, as well as any others I missed, are unaccounted for (indeed, at least one of those despises gods outright).
LG outsiders would report to any LG deity, LG Empyreal Lord, or perhaps a powerful archon, such as a star archon.
NG outsiders would report to any NG deity, NG Empyreal Lord, or perhaps a powerful agathion, such as a draconal, or if angelic, a powerful angel, like a solar.CG outsiders would report to any CG deity, CG Empyreal Lord, or perhapds a powerful azata.
LN outsiders would report to any LN deity, or powerful axiomite or inevitable.
N outsiders would report to any N deity, although outsiders such as aeons usually do not report to superiors and are responsible for their own actions.
CN outsiders would report to any CN deity, although having a direct superior for a CN outsider such as a protean is highly unlikely.
LE outsiders would report to their direct superior in the case of devils, almost never to one of the archdevils or Asmodeus directly unless they are incredible powerful. Other LE outsiders such as kytons and asuras would report to a powerful member of their race as normal.
NE outsiders would report to one of the four Horsemen or a powerful daemon if they are daemonic; if they are of the div race, they would report to Ahriman.
CE outsiders would report to a demon lord that befits them or Lamashtu, in the case of demons. Demodands report to their thanatotic titan masters or to a powerful member of their race.
In our party the witch's familiar contacts her patron, if I recall correctly.
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1) If the familiar's master is strongly attached to a particular deity, and the familiar is of the appropriate alignment, I would assume that the familiar contacts the master's deity or a servant thereof.
2) If the master does not have a strong connection to a deity I'd just assume a more powerful outsider of the familiar's alignment as Ashram described.
3) If the master has a strong connection to a deity, but a familiar of another alignment (a worshipper of Abadar with an imp, for example) the familiar's alignment should take precedence since it's the "caster" of Commune - or maybe the familiar in a dubious case gets to choose who it contacts. Familiars might be bonded by soul to the master, but they still have a separate identity and agenda, particularly outsider familiars. It's thematic for an Imp familiar to attempt to corrupt a LN master by offering information from Hell.
4) If there's a pressing plot reason for the Commune to go somewhere else all bets are off. For example, if a particular powerful outsider of an appropriate alignment has been trying to contact the master, the commune might contact them rather than the master.