Semilla Inc

Nonprofit profile at a glance

EIN
541367965
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Cape Charles, VA, USA
Phone
7577187765
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$210,855
Expenses
$207,525
Assets
$56,377
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • JOSE L GONZALEZ (PRESIDENT)

Highest reported compensation

  • JOSE L GONZALEZ (PRESIDENT): $90,677 total reported compensation

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

Overview

Mission

Semilla is a us-based, latin american christian leadership development organization. It serves strategic christian leaders by offering mentoring, teaching and technical assistance from a biblical perspective

What it reported doing in 2024

We cultivate relationships with leaders in every country who are committted to their personal and family transformation as a basis for the transformation of society and culture. We do this by sowing ideas, cultivating leaders, transforming culture and through teachings rooted in research

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 67% for direct work, and 33% for grants.

The verdict

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

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 56
  • Accountability: 64
  • Sustainability: 35
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.4%; rating input score 91
  • Program expense ratio: 92.8%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 22nd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.6%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 43.7%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -8.7% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: -7.5% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 91.4% of revenue deployed · 92.8% of spending went to programs
  • Governance: 5 of 6 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $192K in reported program spending
  • Leadership: top reported pay $91K · 5 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 2 filing years from 2020 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: Grant itemization coverage scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 5/100.