Civic Intelligence

Seeds of Learning

990 • Fiscal year 2019 • EIN 84-1450521

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 15, 2020

Organization Profilegrowingseeds.org
PO Box 5831Pagosa Springs, CO 81147

(970) 264-5513

Siviq Scores

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

Liabilities / Assets

34th percentile

0.02x

Higher debt load relative to assets than 34% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

36th percentile

0.04x

Higher debt load relative to revenue than 36% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

70th percentile

13%

Higher net margin than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

57th percentile

$77,654

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

61st percentile

7.1%

Faster asset growth than 61% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

61st percentile

9.1%

Faster revenue growth than 61% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$1,629,354

Up $107,713 (+7.1%) from 2018

Net Assets

Up

$1,594,900

Up $114,654 (+7.7%) from 2018

Liabilities

Down

$34,454

Down $6,941 (-17%) from 2018

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin70th percentile

Revenue

Up

$859,320

Up $71,330 (+9.1%) from 2018

Expenses

Up

$744,666

Up $65,866 (+9.7%) from 2018

Net Income

Up

$114,654

Up $5,464 (+5.0%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,435,294Liabilities 2010: $29,352Net Assets 2010: $1,405,9422010Assets 2011: $1,319,460Liabilities 2011: $13,145Net Assets 2011: $1,306,3152011Assets 2012: $1,280,528Liabilities 2012: $19,544Net Assets 2012: $1,260,9842012Assets 2013: $1,307,648Liabilities 2013: $33,442Net Assets 2013: $1,274,2062013Assets 2014: $1,309,665Liabilities 2014: $47,439Net Assets 2014: $1,262,2262014Assets 2015: $1,453,004Liabilities 2015: $34,076Net Assets 2015: $1,418,9282015Assets 2016: $1,418,949Liabilities 2016: $41,868Net Assets 2016: $1,377,0812016Assets 2017: $1,386,816Liabilities 2017: $48,854Net Assets 2017: $1,337,9622017Assets 2018: $1,521,641Liabilities 2018: $41,395Net Assets 2018: $1,480,2462018Assets 2019: $1,629,354Liabilities 2019: $34,454Net Assets 2019: $1,594,9002019Assets 2020: $1,850,256Liabilities 2020: $51,231Net Assets 2020: $1,799,0252020Assets 2021: $2,362,490Liabilities 2021: $39,916Net Assets 2021: $2,322,5742021Assets 2022: $2,648,897Liabilities 2022: $44,211Net Assets 2022: $2,604,6862022Assets 2023: $2,821,012Liabilities 2023: $66,911Net Assets 2023: $2,754,1012023Assets 2024: $3,047,341Liabilities 2024: $74,468Net Assets 2024: $2,972,8732024

Highlighted filing

2019

Assets$1,629,354
Liabilities$34,454
Net Assets$1,594,900
Open 2019 Filing

Operations Trend

Revenue Growth61st percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $514,1172010Expenses 2011: $534,0152011Expenses 2012: $564,0852012Revenue 2013: $606,566Expenses 2013: $593,344Net Income 2013: $13,2222013Revenue 2014: $687,929Expenses 2014: $662,308Net Income 2014: $25,6212014Revenue 2015: $827,142Expenses 2015: $670,440Net Income 2015: $156,7022015Revenue 2016: $649,742Expenses 2016: $691,589Net Income 2016: -$41,8472016Revenue 2017: $648,464Expenses 2017: $687,583Net Income 2017: -$39,1192017Revenue 2018: $787,990Expenses 2018: $678,800Net Income 2018: $109,1902018Revenue 2019: $859,320Expenses 2019: $744,666Net Income 2019: $114,6542019Revenue 2020: $872,109Expenses 2020: $667,984Net Income 2020: $204,1252020Revenue 2021: $1,309,790Expenses 2021: $785,850Net Income 2021: $523,9402021Revenue 2022: $1,238,725Expenses 2022: $878,150Net Income 2022: $360,5752022Revenue 2023: $1,041,234Expenses 2023: $944,966Net Income 2023: $96,2682023Revenue 2024: $1,216,418Expenses 2024: $1,081,471Net Income 2024: $134,9472024

Highlighted filing

2019

Revenue$859,320
Expenses$744,666
Net Income$114,654
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 15, 2020
Return Version
2019v5.0
Gross Receipts
$891,036
Mission and Program Overview

Mission

Education & early childhood care

Seeds of Learning is a stand-alone, NAEYC accredited early care and education center, that serves children ages 30 months through age 5. As a community-based facility, Seeds offers parenting classes, educational opportunities for families and other early childhood professionals, and participates in community outreach projects.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$900,630$867,864▼ $32,766
Cash and Non-Interest-Bearing Accounts$385,505$555,855▲ $170,350
Savings and Temporary Cash Investments$150,081$150,081→ $0
Pledges and Grants Receivable$66,969$30,844▼ $36,125
Accounts Receivable$15,141$18,257▲ $3,116
Prepaid Expenses and Deferred Charges$3,315$6,453▲ $3,138
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,521,641$1,629,354▲ $107,713
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$31,576$25,641▼ $5,935
Other Liabilities$6,624$6,624→ $0
Deferred Revenue$3,195$2,189▼ $1,006
Total Liabilities$41,395$34,454▼ $6,941
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,410,718$1,513,083▲ $102,365
Net Assets With Donor Restrictions$69,528$81,817▲ $12,289
Total Net Assets Fund Balance$1,480,246$1,594,900▲ $114,654
Total Liabilities and Net Assets / Fund Balance$1,521,641$1,629,354▲ $107,713

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$753,984$320,142$1,074,126
Other Land Buildings$69,044$33,592$102,636
Leasehold Improvements$44,836$12,874$57,710
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lynne BridgesExecutive DirectorFT$77,654$77,654

Board Members and Trustees

NameTitle
Lisa PetersPresident
Peter MacomberDirector
Deneice StacySecretary
Connie KniefTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$421,280
Program Service Revenue
$423,269
Investment Income
$3,136
Other Revenue
$11,635
All Other Contributions
$86,066
Change in Net Assets
$114,654

Audited Revenue Reconciliation

Revenue per Audited Statements
$859,320
Total Revenue per Audited Statements
$859,320
Total Revenue per Form 990
$859,320
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$543,795
Other Expenses$200,871
Total Fundraising Expense$19,178
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$356,473$17,270$645$374,388
Current Officers, Directors, Trustees, and Key Employees$26,402$42,710$8,542$77,654
Other Employee Benefits$37,262$17,665$539$55,466
Payroll Taxes$31,569$3,992$726$36,287
Depreciation Depletion$30,665$4,122$687$35,474
Fees for Services Accounting-$16,658-$16,658
Occupancy$11,719$4,162$158$16,039
All Other Expenses$2,512$7,740$2,347$12,599
Fees for Services Other$11,221--$11,221
Office Expenses-$4,955$5,270$10,225
Insurance$4,064$4,189$31$8,284
Other Expenses$6,316$89$233$6,405
Total Functional Expenses$592,979$132,509$19,178$744,666

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$744,666
Total Expenses per Audited Statements$744,666
Total Expenses per Form 990$744,666
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$43,351
Fundraising Direct Expenses$31,716
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dwtps$289,248$43,351$31,716$11,635
Total Events$289,248$43,351$31,716$11,635
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Incredible Years Program$6,624
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Line 11B: Form 990 Review Process

“Upon receipt of the 990 draft, the Seeds of Learning Board of Directors review and approve the document which is then signed by the Board President.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Conflicts of interest, regarding transactions and business decisions, are reported to the Executive Director by staff. Decisions regarding such conflicts are made by the Executive Director, with direction from the board of directors.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Consideration for compensation is, in part, given to the data contained in the nonprofit salary compensation comparison released annually by the Colorado Nonprofit Association.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The organization makes its governing documents and financial statements available to the public upon request by the public.”

Filing and Contact Details

Filer

Filer Name
Seeds of Learning
EIN
84-1450521
Phone
9702645513
Address
PO Box 5831, Pagosa Springs, CO 81147

Signing Officer

Name
Lisa Peters
Title
President
Signed
2020-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynne Bridges
Formed
1998
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
4
Employees
30
Volunteers
131

Preparer

Firm
FredrickZink & Associates PC CPAs
Address
954 East 2nd Avenue 201, Durango, CO 81301-5111
Preparer
Michelle Sainio
Phone
9702470506
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Center is exempt from income tax as provided under Section 501(c)(3) of the Internal Revenue Code, except on net income derived from unrelated business activities. The Center adopted accounting requirements that prescribe when to recognize and how to measure the financial statement effects of income tax positions taken or expected to be taken on its income tax returns, including the position that the Center continues to qualify to be treated as a tax-exempt organization for both federal and state income tax purposes. These rules require management to evaluate the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained.Based on that evaluation, if it were more than 50% probable that a material amount of income tax would be imposed at the entity level upon examination by the relevant taxing authorities, a liability would be recognized in the accompanying balance sheet along with any interest and penalties that would result from that assessment. When the Center has unrelated business income, the federal Exempt Organization Business Income Tax Returns (Form 990T) would be subject to examination by the Internal Revenue Service for three years after they are filed. Should any penalties and interest be incurred, they would be recognized as management and general expenses. Based on the results of managements evaluation, these requirements did not have a material effect on the Centers financial statements. Consequently, no liability is recognized in the accompanying statement of financial position for uncertain income tax positions.”

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IRS990/OccupancyGrp/ProgramServicesAmt011719
IRS990/OccupancyGrp/TotalAmt016039
IRS990/OfficeExpensesGrp/FundraisingAmt05270
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04955
IRS990/OfficeExpensesGrp/TotalAmt010225
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0539
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017665
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt037262
IRS990/OtherEmployeeBenefitsGrp/TotalAmt055466
IRS990/OtherExpensesGrp/Desc0Food
IRS990/OtherExpensesGrp/Desc1Repairs & maintenance
IRS990/OtherExpensesGrp/Desc2Consumables
IRS990/OtherExpensesGrp/Desc3Classroom supplies
IRS990/OtherExpensesGrp/FundraisingAmt0233
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08957
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt189
IRS990/OtherExpensesGrp/ProgramServicesAmt048433
IRS990/OtherExpensesGrp/ProgramServicesAmt110136
IRS990/OtherExpensesGrp/ProgramServicesAmt216207
IRS990/OtherExpensesGrp/ProgramServicesAmt36316
IRS990/OtherExpensesGrp/TotalAmt048433
IRS990/OtherExpensesGrp/TotalAmt119326
IRS990/OtherExpensesGrp/TotalAmt216207
IRS990/OtherExpensesGrp/TotalAmt36405
IRS990/OtherLiabilitiesGrp/BOYAmt06624
IRS990/OtherLiabilitiesGrp/EOYAmt06624
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0645
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017270
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0356473
IRS990/OtherSalariesAndWagesGrp/TotalAmt0374388
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0726
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03992
IRS990/PayrollTaxesGrp/ProgramServicesAmt031569
IRS990/PayrollTaxesGrp/TotalAmt036287
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt066969
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt030844
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03315
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06453
IRS990/PrincipalOfficerNm0Lynne Bridges
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/BusinessCd2624410
IRS990/ProgramServiceRevenueGrp/Desc0Colorado Preschool Pgm
IRS990/ProgramServiceRevenueGrp/Desc1Food Program
IRS990/ProgramServiceRevenueGrp/Desc2Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt084032
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt132280
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2306957
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt084032
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt132280
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2306957
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0206566
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02001
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0189348
IRS990/PYOtherRevenueAmt0124117
IRS990/PYProgramServiceRevenueAmt0455306
IRS990/PYRevenuesLessExpensesAmt0109190
IRS990/PYSalariesCompEmpBnftPaidAmt0489452
IRS990/PYTotalExpensesAmt0678800
IRS990/PYTotalRevenueAmt0787990
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0114654
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0423269
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0150081
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0150081
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0169583
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0206566
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0204001
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0190168
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0201989
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0972307
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03136
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02498
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01628
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0980
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0510
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt08752
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99110
IRS990ScheduleA/PublicSupportPY170Pct00.99370
IRS990ScheduleA/PublicSupportTotal170Amt0972307
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0169583
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0206566
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0204001
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0190168
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0201989
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0972307
IRS990ScheduleA/TotalSupportAmt0981059
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0753984
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0320142
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01074126
IRS990ScheduleD/ExpensesSubtotalAmt0744666
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt044836
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt012874
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt057710
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt069044
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033592
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0102636
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06624
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Incredible Years Program
IRS990ScheduleD/RevenueSubtotalAmt0859320
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Center is exempt from income tax as provided under Section 501(c)(3) of the Internal Revenue Code, except on net income derived from unrelated business activities. The Center adopted accounting requirements that prescribe when to recognize and how to measure the financial statement effects of income tax positions taken or expected to be taken on its income tax returns, including the position that the Center continues to qualify to be treated as a tax-exempt organization for both federal and state income tax purposes. These rules require management to evaluate the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained.Based on that evaluation, if it were more than 50% probable that a material amount of income tax would be imposed at the entity level upon examination by the relevant taxing authorities, a liability would be recognized in the accompanying balance sheet along with any interest and penalties that would result from that assessment. When the Center has unrelated business income, the federal Exempt Organization Business Income Tax Returns (Form 990T) would be subject to examination by the Internal Revenue Service for three years after they are filed. Should any penalties and interest be incurred, they would be recognized as management and general expenses. Based on the results of managements evaluation, these requirements did not have a material effect on the Centers financial statements. Consequently, no liability is recognized in the accompanying statement of financial position for uncertain income tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0867864
IRS990ScheduleD/TotalExpensesPerForm990Amt0744666
IRS990ScheduleD/TotalLiabilityAmt06624
IRS990ScheduleD/TotalRevenuePerForm990Amt0859320
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0859320
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0744666
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0245897
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0245897
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt031716
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DWTPS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0289248
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0289248
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt043351
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt043351
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011635
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt031716
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt031716
IRS990ScheduleG/MailSolicitationsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Upon receipt of the 990 draft, the Seeds of Learning Board of Directors review and approve the document which is then signed by the Board President.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflicts of interest, regarding transactions and business decisions, are reported to the Executive Director by staff. Decisions regarding such conflicts are made by the Executive Director, with direction from the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Consideration for compensation is, in part, given to the data contained in the nonprofit salary compensation comparison released annually by the Colorado Nonprofit Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization makes its governing documents and financial statements available to the public upon request by the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,629,354
Liabilities
$34,454
Net assets
$1,594,900
Revenue
$859,320
Expenses
$744,666
Net income
$114,654
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$0.07$2.97$1.22$1.08$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$0.07$2.75$1.04$0.94$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$0.04$2.60$1.24$0.88$0.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.04$2.32$1.31$0.79$0.52
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.05$1.80$0.87$0.67$0.20
2019Detailed filing. Detailed filing data is available for this year.$1.63$0.03$1.59$0.86$0.74$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.04$1.48$0.79$0.68$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.05$1.34$0.65$0.69$0.04
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.04$1.38$0.65$0.69$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.03$1.42$0.83$0.67$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.05$1.26$0.69$0.66$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.31$0.03$1.27$0.61$0.59$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.02$1.26$0.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.01$1.31$0.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.03$1.41$0.51