Civic Intelligence

Just Roots Inc.

990 • Fiscal year 2014 • EIN 37-1637062

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 05, 2015

34 Glenbrook Drive No 1BGreenfield, MA 01301

(413) 325-8969

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

0.76x

Higher debt load relative to assets than 92% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

92nd percentile

0.54x

Higher debt load relative to revenue than 92% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

10th percentile

-38%

Higher net margin than 10% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

88th percentile

$37,500

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 16.7% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

24th percentile

-14%

Faster asset growth than 24% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

19th percentile

-25%

Faster revenue growth than 19% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$158,212

Down $26,099 (-14%) from 2013

Net Assets

Down

$37,635

Down $84,432 (-69%) from 2013

Liabilities

Up

$120,577

Up $58,333 (+94%) from 2013

Revenue

Down

$224,339

Down $76,167 (-25%) from 2013

Expenses

Up

$308,771

Up $86,558 (+39%) from 2013

Net Income

Down

-$84,432

Down $162,725 (-208%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2012: $43,774Liabilities 2012: $0Net Assets 2012: $43,7742012Assets 2013: $184,311Liabilities 2013: $62,244Net Assets 2013: $122,0672013Assets 2014: $158,212Liabilities 2014: $120,577Net Assets 2014: $37,6352014Assets 2015: $176,841Liabilities 2015: $148,976Net Assets 2015: $27,8652015Assets 2016: $180,740Liabilities 2016: $163,444Net Assets 2016: $17,2962016Assets 2017: $148,034Liabilities 2017: $113,248Net Assets 2017: $34,7862017Assets 2018: $249,507Liabilities 2018: $117,349Net Assets 2018: $132,1582018Assets 2019: $134,809Liabilities 2019: $121,546Net Assets 2019: $13,2632019Assets 2020: $509,099Liabilities 2020: $381,195Net Assets 2020: $127,9042020Assets 2021: $647,871Liabilities 2021: $253,738Net Assets 2021: $394,1332021Assets 2022: $783,889Liabilities 2022: $171,328Net Assets 2022: $612,5612022Assets 2023: $1,316,530Liabilities 2023: $352,459Net Assets 2023: $964,0712023Assets 2024: $1,534,122Liabilities 2024: $293,436Net Assets 2024: $1,240,6862024

Highlighted filing

2014

Assets$158,212
Liabilities$120,577
Net Assets$37,635

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $95,683Expenses 2012: $75,260Net Income 2012: $20,4232012Revenue 2013: $300,506Expenses 2013: $222,213Net Income 2013: $78,2932013Revenue 2014: $224,339Expenses 2014: $308,771Net Income 2014: -$84,4322014Revenue 2015: $319,337Expenses 2015: $329,107Net Income 2015: -$9,7702015Revenue 2016: $309,785Expenses 2016: $320,354Net Income 2016: -$10,5692016Revenue 2017: $352,907Expenses 2017: $335,417Net Income 2017: $17,4902017Revenue 2018: $399,937Expenses 2018: $302,565Net Income 2018: $97,3722018Revenue 2019: $461,194Expenses 2019: $441,149Net Income 2019: $20,0452019Revenue 2020: $827,028Expenses 2020: $712,385Net Income 2020: $114,6432020Revenue 2021: $1,682,213Expenses 2021: $1,415,983Net Income 2021: $266,2302021Revenue 2022: $2,277,777Expenses 2022: $2,059,349Net Income 2022: $218,4282022Revenue 2023: $3,014,930Expenses 2023: $2,663,420Net Income 2023: $351,5102023Revenue 2024: $2,672,529Expenses 2024: $2,395,914Net Income 2024: $276,6152024

Highlighted filing

2014

Revenue$224,339
Expenses$308,771
Net Income-$84,432
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 5, 2015
Return Version
2014v5.0
Gross Receipts
$224,339
Mission and Program Overview

Mission

To make healthy, local food accessible for the public by offering educational and charitable programs which connect people, land, resources and know-how in the greenfield, massachusetts area.

Increasing access to healthy local food by connecting people, land, resources and know-how

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$80,960$87,633▲ $6,673
Pledges and Grants Receivable$88,246$63,139▼ $25,107
Loans From Officers Directors-$15,000-
Cash and Non-Interest-Bearing Accounts$15,105$7,440▼ $7,665
Total Assets$184,311$158,212▼ $26,099
Liabilities
Unsecured Notes Loans Payable$52,000$103,463▲ $51,463
Accounts Payable and Accrued Expenses$10,244$2,114▼ $8,130
Total Liabilities$62,244$120,577▲ $58,333
Net Assets / Fund Balance
Temporarily Rstr Net Assets$88,246$50,515▼ $37,731
Unrestricted Net Assets$33,821$-12,880▼ $46,701
Total Net Assets Fund Balance$122,067$37,635▼ $84,432
Total Liabilities and Net Assets / Fund Balance$184,311$158,212▼ $26,099

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$58,358$15,097-
Equipment$29,275$19,493-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jessica Van SteensburgCo-directorFT$37,500$37,500
Jay LordExecutive DirectorFT$15,000$15,000

Board Members and Trustees

NameTitle
Wisty RorabacherPresident
Ariel PliskinBoard Member
Evelyn LaneBoard Member
Jamie PotternBoard Member
Marion GriswoldBoard Member
STEVE O'HALLORANBoard Member
Sabra BillingsBoard Member
Strong OakBoard Member
Julie EricksonClerk
Ted WattTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$140,672
Program Service Revenue
$83,667
Investment Income
$0
Other Revenue
$0
All Other Contributions
$95,672
Change in Net Assets
$-84,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$203,108
Other Expenses$105,663
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$130,115--$130,115
Current Officers, Directors, Trustees, and Key Employees$52,500--$52,500
Office Expenses-$25,795-$25,795
Payroll Taxes$20,493--$20,493
Depreciation Depletion$15,962--$15,962
Interest$3,400--$3,400
Other Expenses$499--$499
Fees for Services Other$200--$200
Total Functional Expenses$282,976$25,795$0$308,771
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees-$15,000-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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, Section B, Line 11

The finance committee will review the financial statements and form 990 and send a summary of their review to the board.

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

The organization requires an annual written survey from each employee which documents potential conflicts of interest.

Form 990, Part VI, Section B, Line 15

Salaries are comparative based on other local non-profit's salary scales.

Form 990, Part VI, Section C, Line 19

Forms 1023 and 990 are available at the organization's offices upon request.

Filing and Contact Details

Filer

Filer Name
Just Roots Inc
EIN
37-1637062
Phone
4133258969
Address
34 GLENBROOK DRIVE NO 1B, GREENFIELD, MA 01301

Signing Officer

Name
Jay Lord
Title
Executive Director
Phone
4133258969
Signed
2015-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Lord
Formed
2011
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
12
Volunteers
221

Preparer

Firm
Moriarty & Primack Pc
Address
ONE MONARCH PLACE STE 900, SPRINGFIELD, MA 01144-4011
Preparer
Robert Suprenant
Phone
4137391800
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt010750
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0492481
IRS990ScheduleA/TotalSupportAmt0493724
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt058358
IRS990ScheduleD/BuildingsGrp/DepreciationAmt015097
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt073455
IRS990ScheduleD/EquipmentGrp/BookValueAmt029275
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019493
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt048768
IRS990ScheduleD/TotalBookValueLandBuildingsAmt087633
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt015000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt015000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JAY LORD
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXECUTIVE DIRECTOR OF ORGANIZATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt015000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINANCE COMMITTEE WILL REVIEW THE FINANCIAL STATEMENTS AND FORM 990 AND SEND A SUMMARY OF THEIR REVIEW TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REQUIRES AN ANNUAL WRITTEN SURVEY FROM EACH EMPLOYEE WHICH DOCUMENTS POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES ARE COMPARATIVE BASED ON OTHER LOCAL NON-PROFIT'S SALARY SCALES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORMS 1023 AND 990 ARE AVAILABLE AT THE ORGANIZATION'S OFFICES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt088246
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt050515
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0184311
IRS990/TotalAssetsEOYAmt0158212
IRS990/TotalAssetsGrp/BOYAmt0184311
IRS990/TotalAssetsGrp/EOYAmt0158212
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0140672
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025795
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0282976
IRS990/TotalFunctionalExpensesGrp/TotalAmt0308771
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt062244
IRS990/TotalLiabilitiesEOYAmt0120577
IRS990/TotalLiabilitiesGrp/BOYAmt062244
IRS990/TotalLiabilitiesGrp/EOYAmt0120577
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0122067
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt037635
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0282976
IRS990/TotalProgramServiceRevenueAmt083667
IRS990/TotalReportableCompFromOrgAmt052500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt083667
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0224339
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0221
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0184311
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0158212
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt033821
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-12880
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt052000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0103463
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt034 GLENBROOK DR APT 1B
IRS990/USAddress/CityNm0GREENFIELD
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001301
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0JUSTROOTS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY LORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04133258969
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JUST ROOTS INC
ReturnHeader/Filer/BusinessNameControlTxt0JUST
ReturnHeader/Filer/EIN0371637062
ReturnHeader/Filer/PhoneNum04133258969
ReturnHeader/Filer/USAddress/AddressLine1Txt034 GLENBROOK DRIVE NO 1B
ReturnHeader/Filer/USAddress/CityNm0GREENFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001301
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043191789
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MORIARTY & PRIMACK PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0ONE MONARCH PLACE STE 900
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPRINGFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0011444011
ReturnHeader/PreparerPersonGrp/PhoneNum04137391800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT SUPRENANT
ReturnHeader/ReturnTs02015-11-10T12:40:11-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.53$0.29$1.24$2.67$2.40$0.28
2023Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.32$0.35$0.96$3.01$2.66$0.35
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.17$0.61$2.28$2.06$0.22
2021Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.65$0.25$0.39$1.68$1.42$0.27
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.38$0.13$0.83$0.71$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.12$0.01$0.46$0.44$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.12$0.13$0.40$0.30$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.11$0.03$0.35$0.34$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.16$0.02$0.31$0.32$0.01
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.18$0.15$0.03$0.32$0.33$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.12$0.04$0.22$0.31$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.18$0.06$0.12$0.30$0.22$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.10$0.08$0.02