Seeds of Learning
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Promoting conditions for quality learning in developing communities of the Americas while educating its North American constituents about the rich cultural diversity and the educational and social needs of poorly resourced communities in Central America.
- Income
- $457,240
- Spending
- $478,773
- Spent on programs
- 89%
- Reserves
- 1.9 months of spending
- Largest source of income
- donations and private grants, 65%
- Employees
- 3
- Volunteers
- 60
- Highest pay
- $94,825, executive dir.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 63 out of 100.
Reserves
10 of 35Spendable reserves would cover 1.9 months of spending.
Debt
20 of 20It owes 3% of what it owns.
Living within its means
8 of 15Spending exceeded income by 5% of income.
Income trend
10 of 15Income fell 0% on the year before.
Spending floor
15 of 1589% of spending went to programs and raising each dollar of donations cost 10 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 84 out of 100.
Independent board
25 of 255 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $425,451 spent. We operate four core programs. In Nicaragua we have Community Building Projects, Learning Resource Centers, and Scholarships. In Guatemala we have Community Building Projects. In Mexico, we have Community Building Projects and international Work Group Volunteers. We have more specific focus areas within each of these programs, all aimed at increasing access to and conditions for quality education and cross-cultural understanding. We believe that a continued focus on these programs will help create access to education and improve the lives of students, adults, and communities in Central America and build better global citizens. We pride ourselves on working in close partnership with local communities. Since our founding in 1991, we have continuously evolved our core programs to fit the educational needs of our partner communities.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since November 1996.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.