Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Sowing Empowerment & Economic Development Inc
Employer identification number
52-2227244
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
768,891
771,413
566,515
1,740,219
4,156,347
8,003,385
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
220,705
155,562
239,841
616,108
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
768,891
771,413
787,220
1,895,781
4,396,188
8,619,493
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
8,619,493
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
768,891
771,413
787,220
1,895,781
4,396,188
8,619,493
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
2,432
2,432
13
Total support. (Add lines 9, 10c, 11, and 12.)..
771,323
771,413
787,220
1,895,781
4,396,188
8,621,925
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
99.970 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
99.950 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Sowing Empowerment & Economic Development Inc
Employer identification number
52-2227244
Return Reference
Explanation
Unrelated business income explanation Part V line 3b
SEED did not file a Form-T for 2013 because it did not have any unrelated income in 2013.
Form 990 governing body review Part VI line 11
The 990 was reviewed by the Executive Director and Board Treasurer.
Conflict of interest policy compliance Part VI line 12c
SEED maintains a conflict of interest policy. A copy of this policy is given to all Board members, staff members, and key volunteers upon commencement of such person's relationship with SEED. The individual signs and date the policy at the beginning of his/her term of service or employment and each year thereafter. Failure to sign does not nullify the policy. The policy and disclosure form must be filed annually by all specified parties. Following full disclosure of a possible conflict of interest, the Board of Directors determines whether a conflict of interest exists and, if so the Board votes to authorize or reject the transaction and to take any other action deem necessary to address the conflict and protect SEED's best interest.
CEO executive director top management comp Part VI line 15a
The Executive Director's compensation package was reviewed and verified by the Board.
Other officer or key employee compensation Part VI line 15b
The key Employee's compensation package was reviewed by the Executive Director and verified by the Board.
Governing documents etc available to public Part VI line 19
SEED makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request and approval by the Executive Director.
General explanation attachment
SEED 2013 PROGRAM ACCOMPLISHMENTSEducationSEED Learning Center (SLC) The overall capacity has been increased to 52 students;the waiting list will be cleared once the Office of Childcare (OCC) approves the additional staff. Teachers have participated in additional training and certifications aimed at creating a stronger program. KaBoom! awarded SLC a grant for the construction of a new playground in 2013. EXCEL Academy Public Charter School The addendum to the Charter Agreement has been finalized and EXCEL is under the SEED umbrella. Nearly 400 families served. In keeping with the transfer resolution, we will work with the Advisory Board in the planning and implementation of its role in the following areas; marketing,fundraising,planning and expansion. Extended Learning Program The SLC location is at capacity with 15 students. The EXCEL location is not yet up and running. We are currently waiting on necessary documents to get site approved. In the interim, EXCEL is currently offering a free tutoring program. Foreclosure PreventionSEED currently conducts a monthly informational workshop on the foreclosure process in both English and Spanish. The English workshop usually has 15-20 residents in attendance with 9-10 attending the Spanish workshop. To avoid delinquency, default and foreclosure, SEEDs certified counselors serve as an intermediary with the lender to discuss retention and transition options for the homeowner. We also make referrals to other entities if legal or predatory lending abuses are suspected. In 2012 SEED counseled more than 300 individuals, with more than 100 avoiding foreclosure. Outcomes included, but not limited to, mortgage modifications, forbearances, and repayment agreements. Also, approximately 30 individuals were referred for legal assistance. Community Canvassing, Outreach & AdvocacySEED participated in a Community Canvassing Project with Public Justice in conjunction with the Coalition for Homeownership Preservation in Prince Georges County and both the Howard University and American University Schools of Law. The program targeted homeowners in the areas designated as foreclosure hot spots by the State of Maryland Department of Housing & Community Development. For three weekends the students canvassed the neighborhoods and knocked on doors with information for homeowners who are may be facing default. Homeowners were given information about counseling, their rights as renters, if applicable, as as well as the State of Maryland Foreclosure Mediation Process. Homeowners in the Riverdale area were given information on and referred to SEED.Provided resources to homeowners through intermediary groups, community activists as well as direct counseling at the following events and community activities: Town Hall Meeting sponsored by Councilmember Eric Olson; Foreclosure Outreach Event at Ebenezer AME Church; Prince Georges County Department of Social Services Annual Meeting of Case Workers and Managers; SEEDs CommunityFest 2011 & 2012 Prince Georges County Department of Housing and Community Developments Annual Housing Fair; Central Kenilworth Avenue Revitalization (CKAR)CDC Monthly meeting is a local coalition of homeowners associations, civic groups and local businesses in Riverdale and the surrounding area); Maryland Department of Housing & Community Development Outreach Event at the Kingdom @ Sanctuary Square; HOPE Alliance event at the Showcase Arena in Prince Georges County; and Served as host and partnered with both the U.S. Department of Housing & Urban Development (HUD) as well as the Maryland and Prince Georges County Departments of Housing and Community Development to host a Home Retention and Fraud Prevention Event to educate homeowners and renters on their rights, alternatives to foreclosure, and available resources for assistance, and to provide opportunities to meet with pro bono attorneys to discuss individual situations. Provided support and testimony before the following state and local activities: Transportation, Housing & Environment Committee of the Prince Georges County Council (Provided testimony on the state of foreclosure in the County from the perspective of Housing Counselors); Testified before a state housing workgroup assembled by Governor OMalley to provide recommendations the Attorney Generals office on disbursement of the proceeds of the AG Settlement funds; and Testified before the Maryland House Ways & Means Committee in support of House Bill 1373requiring that lenders immediately register their properties after a foreclosure auction and HB1374, which will help homeowners and servicers work toward solutions earlier by setting a standard for pre-foreclosure filing mediation. Both bills passed and the laws went info effect October 1, 2012.First Time HomebuyersSEED provides a comprehensive educational experience with monthly classes and counseling over an 8-15 hour period. The program consists of eight hours of classroom instruction, conducted monthly, along with one-on-one counseling for a minimum of one hour to determine mortgage readiness of our clients as an option. In 2013, 245 residents have attended the First Time Homebuyers class to date with 33 becoming homeowners.First Time Homebuyer Series in SpanishBeginning January 2013 our standard 8-hour workshop will be provided 100% in Spanish for prospective homebuyers. Current partners: Chase and Fairfax Realty. We are in the process of finalizing additional alliances with additional lenders and realtors, home inspectors and title agencies.Financial Literacy SeriesSEED partnered with the Prince Georges Alumnae Chapter of Delta Sigma Theta for a Financial Literacy Series. The first workshop was held on October 6th 2012, the second on December 2nd and continued through April 2013. The focus is to provide a variety of financial resources to the community. Subject matters include credit, investing, home ownership and estate planning. COMMUNITY SEVICESThe SEED Food Distribution Center served 508 households for a total of 2477 individuals served. The Clothes Closet served 537 households for a total of 1822 residents served. Forty students from EXCEL Academy Public Charter School are served through the weekend bag program and 74 seniors from Emerson house are served through the Senior Brown Bag program. Over the course of May thru October, SEED distributed, on a bi-weekly schedule, approximately 8,400 lbs. of fresh produce to county residents. Our year-end event included a visit by 14 of our clients to CAFB during the Thanksgiving holiday which was climaxed with a visit from President Barack Obama and the entire first family of the United States.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.