Seeds of Learning

Nonprofit profile at a glance

EIN
680254397
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Sonoma, CA, USA
Phone
7079390471
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$457,240
Expenses
$478,773
Assets
$195,858
Liabilities
$6,046

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Dominic Tommasi (Vice President)
  • Kendal Stewart (President)

Highest reported compensation

  • Maya Anne Bacon (Executive Dir.): $94,825 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promoting conditions for quality learning in developing communities of the Americas while educating its North American constituents about the rich cultural diversity and the educational and social needs of poorly resourced communities in Central America.

What it reported doing in 2024

We operate four core programs. In Nicaragua we have Community Building Projects, Learning Resource Centers, and Scholarships. In Guatemala we have Community Building Projects. In Mexico, we have Community Building Projects and international Work Group Volunteers. We have more specific focus areas within each of these programs, all aimed at increasing access to and conditions for quality education and cross-cultural understanding. We believe that a continued focus on these programs will help create access to education and improve the lives of students, adults, and communities in Central America and build better global citizens. We pride ourselves on working in close partnership with local communities. Since our founding in 1991, we have continuously evolved our core programs to fit the educational needs of our partner communities.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 55
  • Accountability: 79
  • Sustainability: 27
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.2%; rating input score 93
  • Program expense ratio: 88.9%; rating input score 89
  • Fundraising efficiency: $9.88 raised per $1 spent on fundraising; rating input score 39; 39th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.7%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 19.8%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -10.2% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -9.7% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -4.5% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 93.2% of revenue deployed · 88.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $425K in reported program spending
  • Leadership: top reported pay $95K · 6 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.