Civic Intelligence

Seeds of Learning

990 • Fiscal year 2021 • EIN 84-1450521

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 03, 2022

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.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

34th percentile

0.03x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

81st percentile

40%

Higher net margin than 81% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

48th percentile

$50,521

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

75th percentile

28%

Faster asset growth than 75% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

76th percentile

50%

Faster revenue growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$2,362,490

Up $512,234 (+28%) from 2020

Net Assets

Up

$2,322,574

Up $523,549 (+29%) from 2020

Liabilities

Down

$39,916

Down $11,315 (-22%) from 2020

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin81st percentile

Revenue

Up

$1,309,790

Up $437,681 (+50%) from 2020

Expenses

Up

$785,850

Up $117,866 (+18%) from 2020

Net Income

Up

$523,940

Up $319,815 (+157%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth75th 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

2021

Assets$2,362,490
Liabilities$39,916
Net Assets$2,322,574
Open 2021 Filing

Operations Trend

Revenue Growth76th 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

2021

Revenue$1,309,790
Expenses$785,850
Net Income$523,940
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 3, 2022
Return Version
2021v4.0
Gross Receipts
$1,362,826
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$846,760$821,369▼ $25,391
Cash and Non-Interest-Bearing Accounts$524,829$520,609▼ $4,220
Investments in Publicly Traded Securities-$509,982-
Pledges and Grants Receivable$64,719$229,697▲ $164,978
Savings and Temporary Cash Investments$400,081$179,772▼ $220,309
Investments Other Securities-$69,991-
Accounts Receivable$2,565$13,154▲ $10,589
Prepaid Expenses and Deferred Charges$9,482$9,059▼ $423
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,850,256$2,362,490▲ $512,234
Other Assets Total$1,820$8,857▲ $7,037
Liabilities
Accounts Payable and Accrued Expenses$26,023$21,494▼ $4,529
Mortgage Notes Payable Secured by Investment Property$11,071$9,184▼ $1,887
Other Liabilities$5,834$6,470▲ $636
Deferred Revenue$8,303$2,768▼ $5,535
Total Liabilities$51,231$39,916▼ $11,315
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,734,306$2,223,755▲ $489,449
Net Assets With Donor Restrictions$64,719$98,819▲ $34,100
Total Net Assets Fund Balance$1,799,025$2,322,574▲ $523,549
Total Liabilities and Net Assets / Fund Balance$1,850,256$2,362,490▲ $512,234

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$700,278$373,848$1,074,126
Other Land Buildings$58,598$44,038$102,636
Leasehold Improvements$60,483$18,701$79,184
Equipment$2,010$1,164$3,174
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lynne Bridges - thru 921Executive DirectorFT$50,521$50,521
Michelle Cusick - as of 1021Executive DirectorFT$32,250$32,250

Board Members and Trustees

NameTitle
Lisa PetersPresident
Martin RoseVice President
Bob ScottMember
Janae AshSecretary
Bob BrobstTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$965,992
Program Service Revenue
$385,105
Investment Income
$11,729
Other Revenue
$-53,036
All Other Contributions
$462,206
Change in Net Assets
$523,940

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory2$58,200Fair Market Value (FMV)
Other Non Cash Contri Table6$2,350Fair Market Value (FMV)
Total Noncash Contributions8$60,550-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,309,790
Revenue Not Reported on Form 990
$-391
Total Revenue per Audited Statements
$1,309,399
Total Revenue per Form 990
$1,309,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$589,780
Other Expenses$196,070
Total Fundraising Expense$41,424
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$389,999$7,935$18,169$416,103
Current Officers, Directors, Trustees, and Key Employees$28,970$45,524$8,277$82,771
Other Employee Benefits$35,262$12,347$770$48,379
Payroll Taxes$35,595$4,678$2,254$42,527
Depreciation Depletion$30,982$4,323$721$36,026
All Other Expenses$7,403$8,811-$16,214
Occupancy$11,073$3,195$421$14,689
Insurance$4,523$9,083$172$13,778
Other Expenses$10,517$5,454$9,208$10,517
Fees for Services Accounting-$9,650-$9,650
Office Expenses-$4,277$1,164$5,441
Fees for Services Other$4,397--$4,397
Interest-$258-$258
Total Functional Expenses$623,204$121,222$41,424$785,850

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$785,850
Total Expenses per Audited Statements$785,850
Total Expenses per Form 990$785,850
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$53,036
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dwtps$385,508-$53,036-
Total Events$385,508-$53,036$-53,036
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$6,470
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
2022-08-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Cusick
Formed
1998
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
5
Employees
23
Volunteers
82

Preparer

Firm
FredrickZink & Associates PC CPAs
Address
954 East 2nd Avenue 201, Durango, CO 81301
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/MissionDesc0The mission of Seeds of Learning is to work in partnership with families and the community to provide a high quality developmentally appropriate environment that promotes the growth of the whole child and instills a love of learning for diverse young scholars. The Center is primarily supported by tuition and fees.
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0770
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt048379
IRS990/OtherExpensesGrp/Desc0Food
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IRS990/OtherExpensesGrp/ProgramServicesAmt111664
IRS990/OtherExpensesGrp/ProgramServicesAmt22442
IRS990/OtherExpensesGrp/ProgramServicesAmt310517
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IRS990/OtherExpensesGrp/TotalAmt117619
IRS990/OtherExpensesGrp/TotalAmt217104
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IRS990/PayrollTaxesGrp/FundraisingAmt02254
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IRS990/PrincipalOfficerNm0Michelle Cusick
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IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/BusinessCd2624410
IRS990/ProgramServiceRevenueGrp/Desc0Colorado Preschool Pgm
IRS990/ProgramServiceRevenueGrp/Desc1Food Program
IRS990/ProgramServiceRevenueGrp/Desc2Tuition
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13978
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2293656
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0180230
IRS990/PYOtherRevenueAmt0-7104
IRS990/PYProgramServiceRevenueAmt0349121
IRS990/PYRevenuesLessExpensesAmt0204125
IRS990/PYSalariesCompEmpBnftPaidAmt0487754
IRS990/PYTotalExpensesAmt0667984
IRS990/PYTotalRevenueAmt0872109
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0523940
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0400081
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0204001
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04264
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01757767
IRS990ScheduleA/TotalSupportAmt01781022
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt01164
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Incredible Years Program
IRS990ScheduleD/RevenueNotReportedAmt0-391
IRS990ScheduleD/RevenueSubtotalAmt01309790
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
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Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,362,490
Liabilities
$39,916
Net assets
$2,322,574
Revenue
$1,309,790
Expenses
$785,850
Net income
$523,940
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
2021Detailed filing. Detailed filing data is available for this year.$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
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$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