Civic Intelligence

Roots and Branches Inc

EIN 27-2600173 • 501(c)3 • Baltimore, MD

Profile

The mission of roots and branches school is to create and operate a public school in baltimore city with an inquiry-driven, arts-integrated curriculum with a focus on making its students life-long learners and community-minded citizens who embrace diversity.

1807 Harlem AvenueBaltimore, MD 21217

www.rootsandbranchesschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.65x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

44th percentile

0.05x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

25th percentile

-7.1%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

5th percentile

-38%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

13th percentile

-22%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$143,039

Down $87,107 (-38%) from 2017

Liabilities

Up

$92,379

Up $41,565 (+82%) from 2017

Net Assets

Down

$50,660

Down $128,672 (-72%) from 2017

Revenue

Down

$1,801,105

Down $502,010 (-22%) from 2017

Expenses

Down

$1,929,777

Down $572,784 (-23%) from 2017

Net Income

Up

-$128,672

Up $70,774 (+35%) from 2017

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $17,612Liabilities 2011: $6,709Net Assets 2011: $10,9032011Assets 2012: $307,550Liabilities 2012: $29,535Net Assets 2012: $278,0152012Assets 2013: $518,567Liabilities 2013: $119,584Net Assets 2013: $398,9832013Assets 2014: $439,678Liabilities 2014: $145,992Net Assets 2014: $293,6862014Assets 2015: $647,340Liabilities 2015: $135,703Net Assets 2015: $511,6372015Assets 2016: $471,026Liabilities 2016: $92,248Net Assets 2016: $378,7782016Assets 2017: $230,146Liabilities 2017: $50,814Net Assets 2017: $179,3322017Assets 2018: $143,039Liabilities 2018: $92,379Net Assets 2018: $50,6602018

Highlighted filing

2018

Assets$143,039
Liabilities$92,379
Net Assets$50,660

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $55,235Expenses 2011: $44,332Net Income 2011: $10,9032011Expenses 2012: $1,471,3442012Expenses 2013: $1,890,3042013Revenue 2014: $2,122,614Expenses 2014: $2,227,910Net Income 2014: -$105,2962014Revenue 2015: $2,496,106Expenses 2015: $2,278,155Net Income 2015: $217,9512015Revenue 2016: $2,433,926Expenses 2016: $2,566,785Net Income 2016: -$132,8592016Revenue 2017: $2,303,115Expenses 2017: $2,502,561Net Income 2017: -$199,4462017Revenue 2018: $1,801,105Expenses 2018: $1,929,777Net Income 2018: -$128,6722018

Highlighted filing

2018

Revenue$1,801,105
Expenses$1,929,777
Net Income-$128,672

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 25, 2019
Return Version
2017v2.3
Gross Receipts
$1,803,360
Mission and Program Overview

Mission

The mission of roots and branches school is to create and operate a public school in baltimore city with an inquiry-driven, arts-integrated curriculum with a focus on making its students life-long learners and community-minded citizens who embrace diversity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$132,920$91,851▼ $41,069
Cash and Non-Interest-Bearing Accounts$92,814$46,776▼ $46,038
Prepaid Expenses and Deferred Charges$4,412$4,412→ $0
Total Assets$230,146$143,039▼ $87,107
Liabilities
Other Liabilities$46,432$89,295▲ $42,863
Accounts Payable and Accrued Expenses$4,382$3,084▼ $1,298
Total Liabilities$50,814$92,379▲ $41,565
Net Assets / Fund Balance
Unrestricted Net Assets$179,332$50,660▼ $128,672
Total Net Assets Fund Balance$179,332$50,660▼ $128,672
Total Liabilities and Net Assets / Fund Balance$230,146$143,039▼ $87,107

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,526$352,504$370,030
Leasehold Improvements$74,325$32,054$106,379
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matt WernsdorferPresident
John BerggrenVice President
Laura BristowExecutive Director
Dan MidvidyFormer Member
Laurence CampbellFormer Member
Chrysalinn ArchieFormer Secretary
Sarah WolfendonFormer Teacher Representative
Bill FoxburrowFormer Treasurer
Brad BixlerMember
Gar RobertsMember
Kevin SwearingerMember
Michael SuskoMember
Sherri HowellMember
Ziva RitchieMember
Anthony PenaSecretary
Curtis PopeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,114
Program Service Revenue
$1,793,587
Investment Income
$2
Other Revenue
$402
All Other Contributions
$7,114
Change in Net Assets
$-128,672
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,608,283
Other Expenses$321,494
Total Fundraising Expense$343
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,190,258$4,670-$1,194,928
Other Employee Benefits$318,323--$318,323
Occupancy$174,728$28,859-$203,587
Payroll Taxes$95,032--$95,032
Depreciation Depletion$41,069--$41,069
Insurance$10,417$3,690-$14,107
Fees for Services Other$8,175$5,000-$13,175
Fees for Services Accounting$4,147$4,147-$8,294
Advertising$2,741$343$343$3,427
Office Expenses-$549-$549
Other Expenses$400$3,148-$400
Total Functional Expenses$1,879,028$50,406$343$1,929,777
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,657
Fundraising Direct Expenses$2,255
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Bcpss$89,295
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
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, Section B, Line 11B

The treasurer and finance committee reviews the form 990 before it is filed.

Form 990, Part VI, Section B, Line 12C

The organization sends out their conflict of interest policy annually and asks every board member to fill in the disclosure form. These forms are reviewed by the president of the board and the chief operating officer of the school. The conflict of interest policy is also reviewed with the employees of the school annually.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Roots and Branches Inc
EIN
27-2600173
Phone
4436422320
Address
1807 HARLEM AVENUE, BALTIMORE, MD 21217

Signing Officer

Name
Elijah Etheridge
Title
Executive Director
Phone
4436422320
Signed
2019-03-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elijah Etheridge
Formed
2010
Legal Domicile
Md
Voting Board Members
10
Independent Board Members
10
Employees
15
Volunteers
5

Preparer

Firm
Weyrich Cronin & Sorra LLC
Address
139 NORTH MAIN STREET, BEL AIR, MD 21014
Preparer
Angeline White CPA Cca
Phone
4108792237
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The school is no longer subject to u.s. Federal or state income tax examinations by tax authorities for fiscal years before 2015.

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IRS990/PayrollTaxesGrp/ProgramServicesAmt095032
IRS990/PayrollTaxesGrp/TotalAmt095032
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04412
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04412
IRS990/PrincipalOfficerNm0ELIJAH ETHERIDGE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION INCOME
IRS990/ProgramServiceRevenueGrp/Desc1FIELD TRIPS
IRS990/ProgramServiceRevenueGrp/Desc2STUDENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01792955
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1535
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt297
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01792955
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1535
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt297
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt010678
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02
IRS990/PYOtherExpensesAmt0393262
IRS990/PYOtherRevenueAmt02164
IRS990/PYProgramServiceRevenueAmt02290271
IRS990/PYRevenuesLessExpensesAmt0-199446
IRS990/PYSalariesCompEmpBnftPaidAmt02109299
IRS990/PYTotalExpensesAmt02502561
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02303115
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-128672
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01793587
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt017526
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0352504
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0370030
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt074325
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt032054
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0106379
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt089295
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO BCPSS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt091851
IRS990ScheduleD/TotalLiabilityAmt089295
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER AND FINANCE COMMITTEE REVIEWS THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION SENDS OUT THEIR CONFLICT OF INTEREST POLICY ANNUALLY AND ASKS EVERY BOARD MEMBER TO FILL IN THE DISCLOSURE FORM. THESE FORMS ARE REVIEWED BY THE PRESIDENT OF THE BOARD AND THE CHIEF OPERATING OFFICER OF THE SCHOOL. THE CONFLICT OF INTEREST POLICY IS ALSO REVIEWED WITH THE EMPLOYEES OF THE SCHOOL ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0230146
IRS990/TotalAssetsEOYAmt0143039
IRS990/TotalAssetsGrp/BOYAmt0230146
IRS990/TotalAssetsGrp/EOYAmt0143039
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt07114
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0343
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050406
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01879028
IRS990/TotalFunctionalExpensesGrp/TotalAmt01929777
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt050814
IRS990/TotalLiabilitiesEOYAmt092379
IRS990/TotalLiabilitiesGrp/BOYAmt050814
IRS990/TotalLiabilitiesGrp/EOYAmt092379
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0179332
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt050660
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01879028
IRS990/TotalProgramServiceRevenueAmt01793587
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0404
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01793587
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01801105
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0230146
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0143039
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0179332
IRS990/UnrestrictedNetAssetsGrp/EOYAmt050660

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