Semillero De Ideas FY2024 filing

Tax-deductible

Richland, WA501(c)(3)Since 2022Food & AgricultureEIN 88-3288361Revenue $866K in FY2024

On file with the IRSsemilleroideas.org2059 Hudson Ave, 99354-2024 · Richland, WATax-exempt since Mar 2023Publicly supported charity — 170(b)(1)(A)(vi)

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To center farmworkers as the leaders of innovation in agriculture

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
$64K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $346K a year · 40% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$64K
to officers and key staff · 21% of spending
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
Cash reserves
23 mo
of spending, in cash
Looks good: 23.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $95K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$7K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$866K
+704% vs prior year
Spent
$301K
To programs
70%
Net assets
$569K
By yearFY2023–FY2025
Revenue
$866K
FY2024▲ +704%
Tap a bar for its year
Revenue by fiscal year
FY2023$108K
FY2024$866K
FY2025$880K
Expenses
$301K
FY2024
Tap a bar for its year
Expenses by fiscal year
FY2023Not on file
FY2024$301K
FY2025$754K
Net assets
$569K
FY2024▲ ×152
Tap a bar for its year
Net assets by fiscal year
FY2023$4K
FY2024$569K
FY2025$695K

From the FY2024 Form 990 · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2023.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $211K Management & general 20% · $60K Fundraising 10% · $30K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $64K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$55,385Pt VII · Sec A
Development Mgr
$8,735Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Erik Nicholson’s $81K as Executive Dir. is at the 81st percentile of top reported officer pay among 1171 $100K–1M food & agriculture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024
Erik Nicholson$80,646$55,385
Alexia Estrada$49,549$8,735

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Empowers farmworkers to lead agricultural innovation.

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Provided by the organization

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3 programs · $199K · in their own filed words · FY2024
01

Surveyed over 200 farmworkers across eastern and central washington to better understand how climate change is impacting their lives. Our surveys surveyed innovative practices workers had adopted in an effort to manage climate related challenges.

$133Kprogram expense
02

Organized the second annual farmworker innovation challenge, this time focused on the production of apples while addressing environmental challenges. Open to all farworkers, word of our challenge spread across the hemisphere, to include a group of bolivian farmworkers working in chilean orchards.

$51Kprogram expense
03

Conducted outreach to farmworkers, community-based organizations, trade organizations, and state government, resulting in broader support and media exposure.

$15Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$95K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$866K
Ln 12
Gifts and grantsLn 1h$866K
Investment incomeLn 3$109
Money outPt IX
$301K
Ln 25
Programscol B$211K
Managementcol C$60K
Fundraisingcol D$30K
Owns and owesPt X
$569K
net assets · Ln 32
Cash and savingsLn 1–2$576K
Total assetsLn 16$576K
LiabilitiesLn 26$7K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$866K
Government grantsLn 1e$722K
Investment incomeLn 3$109
Gains on assetsLn 7$0
Total revenueLn 12$866K
Assets in detailPt X, end of year
CashLn 1$63K
SavingsLn 2$513K
Cash and savings togetherLn 1–2$576K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$576K
LiabilitiesLn 26$7K
Net assetsLn 32$569K
OperationsPt I, VI
EmployeesI 56
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$4K$576K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$4K$576K
LiabilitiesLn 26$0$7K
Net assetsLn 32$4K$569K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$64K$45K$13K$6K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$24K$16K$5K$2K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$9K$6K$2K$863
Management feesLn 11a$0
Legal feesLn 11b$4K$2K$707$353
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$76K$53K$15K$8K
Advertising and promotionLn 12$5K$3K$938$469
Office expensesLn 13$2K$2K$448$224
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$2K$2K$492$246
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$64$45$13$6
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$1K$933$267$133
Other expenses (24a–d)Ln 24$110K$77K$22K$11K
All other expensesLn 24e$4K$3K$826$413
Total functional expensesLn 25$301K$211K$60K$30K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $880K$754K$126K$695K 990 PDF
FY2024 Viewing $866K$301K$565K$569K 990 PDF
FY2023 $108K$4K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $866,051 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $57,707$865,942
I-9 Program service revenuePrior year $50,000$0
I-10 Investment incomePrior year $2$109
I-11 Other revenue$0
I-12 Total revenuePrior year $107,709$866,051
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$96,260
I-16a Professional fundraising feesPrior year $121,072$0
I-17 Other expensesPrior year $13,809$204,471
I-18 Total expensesPrior year $134,881$300,731
I-19 Revenue less expensesPrior year −$27,172$565,320
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $866,051 across 9 lines filed
VIII-1e Government grants$721,700
VIII-1f All other contributions, gifts and grants$144,242
VIII-1h Total contributions, gifts and grants$865,942
VIII-3 Investment incomeRelated to mission $109$109
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $109$866,051
Part IX · Statement of functional expenses $300,731 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $44,884 · Management $12,824 · Fundraising $6,412$64,120
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $16,458 · Management $4,702 · Fundraising $2,351$23,511
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $6,040 · Management $1,726 · Fundraising $863$8,629
IX-11a Management fees$0
IX-11b Legal feesPrograms $2,473 · Management $707 · Fundraising $353$3,533
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $52,873 · Management $15,106 · Fundraising $7,554$75,533
IX-12 Advertising and promotionPrograms $3,285 · Management $938 · Fundraising $469$4,692
IX-13 Office expensesPrograms $1,567 · Management $448 · Fundraising $224$2,239
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $1,722 · Management $492 · Fundraising $246$2,460
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $45 · Management $13 · Fundraising $6$64
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $933 · Management $267 · Fundraising $133$1,333
IX-24 Other expenses (24a–d)Programs $77,341 · Management $22,097 · Fundraising $11,048$110,486
IX-24e All other expensesPrograms $2,892 · Management $826 · Fundraising $413$4,131
IX-25 Total functional expensesPrograms $210,513 · Management $60,146 · Fundraising $30,072$300,731
Part X · Balance sheet $575,731 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $3,741$62,569
X-2 Savings and temporary cash investments$513,162
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $3,741$575,731
X-25 Other liabilities$6,670
X-26 Total liabilitiesStart of year $0$6,670
X-27 Net assets without donor restrictionsStart of year $3,741$569,061
X-32 Total net assets or fund balancesStart of year $3,741$569,061
X-33 Total liabilities and net assetsStart of year $3,741$575,731
Part XI · Reconciliation of net assets $569,061 net assets at year end
XI-1 Total revenue$866,051
XI-2 Total expenses$300,731
XI-3 Revenue less expenses$565,320
XI-4 Net assets at start of year$3,741
XI-10 Net assets at end of year$569,061

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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