Semillas Sociedad Civil
Nonprofit profile at a glance
- EIN
- 954795129
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024
- Location
- Los Angeles, CA, USA
- Phone
- 3233522070
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Charter Schools
Reported finances
- Revenue
- $8,289,526
- Expenses
- $8,267,849
- Assets
- $3,612,586
- Liabilities
- $3,409,360
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- MARCOS AGUILAR (EXECUTIVE DIRECTOR)
- MINNIE FERGUSON (EXECUTIVE DIRECTOR OF EDUCATION)
- DR IRENE VASQUEZ (BOARD PRESIDENT)
Highest reported compensation
- MARCOS AGUILAR (EXECUTIVE DIRECTOR): $185,013 total reported compensation
- MINNIE FERGUSON (EXECUTIVE DIRECTOR OF EDUCATION): $185,013 total reported compensation
- JOSE MONTES DE OCA (ASSISTANT PRINCIPAL): $125,249 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Semillas sociedad civil is an indigenous community-based nonprofit organization that organizes youth, parents and educators to advance self-determination, sovereignty and human rights as indigenous peoples through automous education and advocacy.
What it reported doing in 2024
Operated a public charter school in los angeles, California serving 260 students ranging from kindergarten to 12th grade. The school provided 180 days of instruction.
Operating model
- Revenue model
- Grant-funded. 79% of the money available for current operations came from government grants.
- 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.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 66
- Transparency & Controls: 66
- Accountability: 100
- Sustainability: 27
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.2%; rating input score 74
- Program expense ratio: 74.4%; rating input score 74
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 0.3%; rating input score 35; 35th percentile among comparable filings
- Total-asset coverage ratio: 0.44; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0.94; rating input score 6; 6th percentile among comparable filings
- Officer compensation ratio: 6%; rating input score 47; 47th percentile among comparable filings
Growth
- Program expense growth: 6.3% per year; rating input score 100; 47th percentile among comparable filings
- Revenue growth: 6.8% per year; rating input score 100; 53rd percentile among comparable filings
- Asset growth: 16.9% per year; rating input score 100; 78th percentile among comparable filings
Details
- Where the money goes: 74.2% of revenue deployed · 74.4% of spending went to programs
- Governance: 8 of 8 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $6.2M in reported program spending
- Leadership: top reported pay $185K · 11 people listed · 1 of 6 pay-setting controls reported
- Consistency: 23 of 23 current checks pass
- Schedules: 7 filed schedules · includes executive pay
- Filing history: 9 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Moderate — Sustainability: Operating margin scored 35/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Sustainability: Liabilities to assets ratio scored 6/100.
- Moderate — Sustainability: Officer compensation ratio scored 47/100.