Civic Intelligence

Seed Sower Inc.

990 • Fiscal year 2020 • EIN 46-3190359

Jan 01, 2020 to Dec 31, 2020 • Filed on Feb 15, 2021

102 Yorktown CourtBeckley, WV 25801

(304) 578-0468

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2020 filings • NTEE P20 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

56th percentile

0.00x

Higher debt load relative to revenue than 56% of similar nonprofits.

2020 filings • NTEE P20 • <$500k nonprofits • Source year 2020

Net Margin

95th percentile

88%

Higher net margin than 95% of similar nonprofits.

2020 filings • NTEE P20 • <$500k nonprofits • Source year 2020

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • NTEE P20 • <$500k nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Assets

$276,953

No earlier filing loaded for comparison.

Net Assets

$276,922

No earlier filing loaded for comparison.

Liabilities

$31

No earlier filing loaded for comparison.

Revenue

$316,021

No earlier filing loaded for comparison.

Expenses

$39,099

No earlier filing loaded for comparison.

Net Income

$276,922

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2020: $276,953Liabilities 2020: $31Net Assets 2020: $276,9222020Assets 2021: $919,724Liabilities 2021: $200,589Net Assets 2021: $719,1352021Assets 2022: $1,395,619Liabilities 2022: $208,974Net Assets 2022: $1,186,6452022Assets 2023: $1,775,617Liabilities 2023: $442,784Net Assets 2023: $1,332,8332023Assets 2024: $1,939,231Liabilities 2024: $727,677Net Assets 2024: $1,211,5542024

Highlighted filing

2020

Assets$276,953
Liabilities$31
Net Assets$276,922

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0Revenue 2020: $316,021Expenses 2020: $39,099Net Income 2020: $276,9222020Revenue 2021: $665,137Expenses 2021: $222,924Net Income 2021: $442,2132021Revenue 2022: $978,803Expenses 2022: $511,293Net Income 2022: $467,5102022Revenue 2023: $1,115,386Expenses 2023: $985,932Net Income 2023: $129,4542023Revenue 2024: $1,406,818Expenses 2024: $1,363,302Net Income 2024: $43,5162024

Highlighted filing

2020

Revenue$316,021
Expenses$39,099
Net Income$276,922
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Feb 15, 2021
Return Version
2020v4.0
Gross Receipts
$316,021
Mission and Program Overview

Mission

Seed sower inc. Works together with businesses and individuals to address, and ultimately overcome, substance use disorder,poverty, homelessness, and unemployment - each meeting the needof the other to harvest hope in a troubled world.

To serve the public as an innovative driver of social and entrepreneurial change in appalachia and beyond by addressing head-on the need for substance use disorder treatment services, and meeting educational, training, transportation, personal, and practical needs of those suffering from substance use disorder, addictive behaviors, homelessness, at-risk youth, unemployment or underemployment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$252,400-
Cash and Non-Interest-Bearing Accounts-$24,553-
Total Assets$0$276,953▲ $276,953
Liabilities
Accounts Payable and Accrued Expenses-$31-
Total Liabilities$0$31▲ $31
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$276,922-
Total Net Assets Fund Balance$0$276,922▲ $276,922
Total Liabilities and Net Assets / Fund Balance$0$276,953▲ $276,953

Asset Categories

AssetBook ValueDepreciationBasis
Land$250,000-$250,000
Buildings$2,400-$2,400
Compensation and Service Providers

Board Members and Trustees

NameTitle
Amy BushBoard Member
Johnetta WindonBoard Member
Dawn BassBoard Secret
James PhillipsExecut. Director
Revenue and Support

Revenue Composition

Contributions and Grants
$313,021
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$3,000
All Other Contributions
$42,107
Change in Net Assets
$276,922
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$30,000
Other Expenses$9,099
Total Fundraising Expense$821
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$30,000--$30,000
Insurance-$6,503-$6,503
Advertising--$769$769
Information Technology-$676-$676
Conferences and Meetings-$225-$225
All Other Expenses$31$28$9$68
Other Expenses-$103$43$43
Office Expenses-$26-$26
Fees for Services Accounting-$20-$20
Total Functional Expenses$30,031$8,247$821$39,099
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fruits of Labor IncBeckley, WV-Program Services$30,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

On january 27, 2021 all members of the board of directors were provided an electronic copy of the form 990. Further at the same time checklist c501, "checklist for the review by board members of form 990" was provided and a copy is attached to this return for further documentation. This checklist is merely a tool provided by practioners publishing company (a major supplier of tax research mateials) to aid in individual review. They were invited to provide questions of the staff and the preparer mark collins, cpa via telephone or email. Subsequent to this and at the january 27, 2021 board meeting mr. Collins appeared to answer questions and was available to answer questions through the time that the return is expcted to be filed on february 15, 2021.

Form 990, Page 6, Part VI, Line 12C

Duty to disclose in connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. Determining whether a conflict of interest exists after disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action

Form 990, Page 6, Part VI, Line 19

It is anticipated that all governing documents as well as form 990 filings will be provided on the organization website.

Filing and Contact Details

Filer

Filer Name
Seed Sower Inc
EIN
46-3190359
Phone
3045780468
Address
102 YORKTOWN COURT, BECKLEY, WV 25801

Signing Officer

Name
James Phillips
Title
Execut. Director &pres.
Phone
3045780468
Signed
2021-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Phillips
Formed
2013
Legal Domicile
Wv
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Mark Collins CPA
Address
PO BOX 513, MABSCOTT, WV 25871
Preparer
Mark a Collins CPA
Phone
3042558928
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To serve the public as an innovative driver of social and entrepreneurial change in appalachia and beyond by addressing head-on the need for substance use disorder treatment services, and meeting educational, training, transportation, personal, and practical needs of those suffering from substance use disorder, addictive behaviors, homelessness, at-risk youth, unemployment or underemployment.

Form 990, Page 1, Part I, Line 6

Volunteers at this time are made up of the executive director as well as the board members. All of which provide management and governance services.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO SERVE THE PUBLIC AS AN INNOVATIVE DRIVER OF SOCIAL AND ENTREPRENEURIAL CHANGE IN APPALACHIA AND BEYOND BY ADDRESSING HEAD-ON THE NEED FOR SUBSTANCE USE DISORDER TREATMENT SERVICES, AND MEETING EDUCATIONAL, TRAINING, TRANSPORTATION, PERSONAL, AND PRACTICAL NEEDS OF THOSE SUFFERING FROM SUBSTANCE USE DISORDER, ADDICTIVE BEHAVIORS, HOMELESSNESS, AT-RISK YOUTH, UNEMPLOYMENT OR UNDEREMPLOYMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS AT THIS TIME ARE MADE UP OF THE EXECUTIVE DIRECTOR AS WELL AS THE BOARD MEMBERS. ALL OF WHICH PROVIDE MANAGEMENT AND GOVERNANCE SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ON JANUARY 27, 2021 ALL MEMBERS OF THE BOARD OF DIRECTORS WERE PROVIDED AN ELECTRONIC COPY OF THE FORM 990. FURTHER AT THE SAME TIME CHECKLIST C501, "CHECKLIST FOR THE REVIEW BY BOARD MEMBERS OF FORM 990" WAS PROVIDED AND A COPY IS ATTACHED TO THIS RETURN FOR FURTHER DOCUMENTATION. THIS CHECKLIST IS MERELY A TOOL PROVIDED BY PRACTIONERS PUBLISHING COMPANY (A MAJOR SUPPLIER OF TAX RESEARCH MATEIALS) TO AID IN INDIVIDUAL REVIEW. THEY WERE INVITED TO PROVIDE QUESTIONS OF THE STAFF AND THE PREPARER MARK COLLINS, CPA VIA TELEPHONE OR EMAIL. SUBSEQUENT TO THIS AND AT THE JANUARY 27, 2021 BOARD MEETING MR. COLLINS APPEARED TO ANSWER QUESTIONS AND WAS AVAILABLE TO ANSWER QUESTIONS THROUGH THE TIME THAT THE RETURN IS EXPCTED TO BE FILED ON FEBRUARY 15, 2021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUTY TO DISCLOSE IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IT IS ANTICIPATED THAT ALL GOVERNING DOCUMENTS AS WELL AS FORM 990 FILINGS WILL BE PROVIDED ON THE ORGANIZATION WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt0276953
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0276953
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0313021
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0821
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08247
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt030031
IRS990/TotalFunctionalExpensesGrp/TotalAmt039099
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt031
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt031
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0276922
IRS990/TotalProgramServiceExpensesAmt030031
IRS990/TotalRevenueGrp/ExclusionAmt03000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0316021
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0276953
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0102 YORKTOWN COURT
IRS990/USAddress/CityNm0BECKLEY
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025801
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.SEEDSOWERINC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES PHILLIPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUT. DIR. &PRES.
ReturnHeader/BusinessOfficerGrp/PhoneNum03045780468
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SEED SOWER INC
ReturnHeader/Filer/BusinessNameControlTxt0SEED
ReturnHeader/Filer/EIN0463190359
ReturnHeader/Filer/PhoneNum03045780468
ReturnHeader/Filer/USAddress/AddressLine1Txt0102 YORKTOWN COURT
ReturnHeader/Filer/USAddress/CityNm0BECKLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025801
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARK COLLINS CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 513
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MABSCOTT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025871
ReturnHeader/PreparerPersonGrp/PhoneNum03042558928
ReturnHeader/PreparerPersonGrp/PreparationDt02021-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK A COLLINS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-02-13T14:45:08-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PHILLIPS
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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