Sow a Seed Community Foundation

Nonprofit profile at a glance

EIN
113821058
IRS 990 coverage
2016–2025
Forms available
Form 990 2025, Form 990-N 2014
Location
Tracy, CA, USA
Phone
2092294559
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Family Services

Reported finances

Revenue
$292,091
Expenses
$448,419
Assets
$76,336
Liabilities
$6,919

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • BARBARA SASSO (PRESIDENT)

Highest reported compensation

  • MARCO MAINA (EXECUTIVE DI): $125,075 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To empower youth and their families with the education, programs, and resources needed to overcome social and emotional challenges so they can lead healthy, self-sufficient lives.

What it reported doing in 2025

To provide uninterrupted mental health access, timely intervention and support for the youth through the use of online tools, tele meetings and remote forms of care.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 9
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.1%; rating input score 92
  • Program expense ratio: 60%; rating input score 60
  • Fundraising efficiency: $51.08 raised per $1 spent on fundraising; rating input score 74; 74th 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: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -53.5%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 27.9%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 7.2% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 92.1% of revenue deployed · 60% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $269K in reported program spending
  • Leadership: top reported pay $125K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2016 to 2025
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.