Civic Intelligence

Taproot Farm & Environmental Education Center

990 • Fiscal year 2023 • EIN 47-3594106

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 13, 2024

101 Main StreetLancaster, NH 03584

(603) 631-6761

Siviq Scores

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

Liabilities / Assets

87th percentile

0.34x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

92nd percentile

0.52x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

31st percentile

-6.4%

Higher net margin than 31% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

90th percentile

$40,000

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 15.5% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

65th percentile

11%

Faster asset growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

33rd percentile

-10%

Faster revenue growth than 33% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Flat

$393,137

Flat from 2023

Net Assets

Flat

$259,693

Flat from 2023

Liabilities

Flat

$133,444

Flat from 2023

Revenue

Flat

$258,289

Flat from 2023

Expenses

Flat

$274,860

Flat from 2023

Net Income

Flat

-$16,571

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2016: $35,908Liabilities 2016: $20,5302016Assets 2017: $35,975Liabilities 2017: $17,374Net Assets 2017: $18,6012017Assets 2018: $46,746Liabilities 2018: $14,276Net Assets 2018: $32,4702018Assets 2019: $161,729Liabilities 2019: $10,517Net Assets 2019: $151,2122019Assets 2020: $190,486Liabilities 2020: $8,615Net Assets 2020: $181,8712020Assets 2021: $259,954Liabilities 2021: $28,484Net Assets 2021: $231,4702021Assets 2022: $353,154Liabilities 2022: $76,890Net Assets 2022: $276,2642022Assets 2023: $393,137Liabilities 2023: $133,444Net Assets 2023: $259,6932023Assets 2023: $393,137Liabilities 2023: $133,444Net Assets 2023: $259,6932023Assets 2024: $407,633Liabilities 2024: $231,945Net Assets 2024: $175,6882024

Highlighted filing

2023

Assets$393,137
Liabilities$133,444
Net Assets$259,693

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2016: $43,789Expenses 2016: $28,330Net Income 2016: $15,4592016Revenue 2017: $54,455Expenses 2017: $51,232Net Income 2017: $3,2232017Revenue 2018: $259,682Expenses 2018: $245,813Net Income 2018: $13,8692018Revenue 2019: $213,298Expenses 2019: $98,086Net Income 2019: $115,2122019Revenue 2020: $181,910Expenses 2020: $148,515Net Income 2020: $33,3952020Revenue 2021: $211,869Expenses 2021: $162,270Net Income 2021: $49,5992021Revenue 2022: $287,622Expenses 2022: $242,828Net Income 2022: $44,7942022Revenue 2023: $258,289Expenses 2023: $274,860Net Income 2023: -$16,5712023Revenue 2023: $258,289Expenses 2023: $274,860Net Income 2023: -$16,5712023Revenue 2024: $196,475Expenses 2024: $280,480Net Income 2024: -$84,0052024

Highlighted filing

2023

Revenue$258,289
Expenses$274,860
Net Income-$16,571
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.0
Gross Receipts
$479,650
Mission and Program Overview

Mission

Educate, inspire and connect communities to the land and the environment

Our mission is educating, inspiring, and connecting communities to the land, to their food, and to each other.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$321,716$355,851▲ $34,135
Inventories for Sale or Use$19,214$24,729▲ $5,515
Cash and Non-Interest-Bearing Accounts$8,836$7,892▼ $944
Prepaid Expenses and Deferred Charges$3,388$4,665▲ $1,277
Loans From Officers Directors$15,486$4,579▼ $10,907
Total Assets$353,154$393,137▲ $39,983
Liabilities
Unsecured Notes Loans Payable$34,601$116,917▲ $82,316
Accounts Payable and Accrued Expenses$23,888$7,160▼ $16,728
Other Liabilities$2,915$4,788▲ $1,873
Total Liabilities$76,890$133,444▲ $56,554
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$276,264$259,693▼ $16,571
Total Net Assets Fund Balance$276,264$259,693▼ $16,571
Total Liabilities and Net Assets / Fund Balance$353,154$393,137▲ $39,983

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$230,942$7,153$238,095
Other Land Buildings$58,731$29,136$87,867
Land$46,855-$46,855
Equipment$19,323$8,925$28,248
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa GrellaExecutive DiFT$40,000$40,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$135,230
Program Service Revenue
$17,817
Investment Income
$-702
Other Revenue
$105,944
All Other Contributions
$58,714
Change in Net Assets
$-16,571
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$161,163
Other Expenses$113,697
Total Fundraising Expense$14,210
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$108,982--$108,982
Occupancy$32,855$7,325-$40,180
Current Officers, Directors, Trustees, and Key Employees$13,600$13,200$13,200$40,000
Depreciation Depletion$17,236--$17,236
Payroll Taxes$10,161$1,010$1,010$12,181
Fees for Services Accounting-$9,825-$9,825
Office Expenses$90$6,977-$7,067
Insurance$4,077$843-$4,920
Interest$2,806--$2,806
Fees for Services Legal-$2,380-$2,380
Fees for Services Other$1,605--$1,605
All Other Expenses$809$243-$1,052
Other Expenses$701$877-$701
Advertising$510$23-$533
Travel-$166-$166
Total Functional Expenses$209,526$51,124$14,210$274,860
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$15,486$4,579▼ $10,907
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Scholarship Fund Liability$3,175
Gift Card Liability$1,600
Nh Meals and Rooms Tax$13
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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, Page 6, Part VI, Line 2

Melissa grella kyle van der laan exec dir treasurer spouse

Form 990, Page 6, Part VI, Line 11B

The 990 return is presented to the board of directors for review prior to filing with the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

Each board member fills out the conflict of interest forms annually confirming that there is no conflict and kept on file.

Form 990, Page 6, Part VI, Line 15A

Board approves compensation annually during budget review.

Form 990, Page 6, Part VI, Line 15B

Board approves compensation annually during budget review.

Form 990, Page 6, Part VI, Line 19

All documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Taproot Farm & Environment Edu Ctr
EIN
47-3594106
Phone
6036316761
Address
101 MAIN STREET, LANCASTER, NH 03584

Signing Officer

Name
Mary Von Alt
Title
President
Phone
6036316761
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Von Alt
Formed
2015
Legal Domicile
Nh
Voting Board Members
6
Independent Board Members
5
Employees
12
Volunteers
31

Preparer

Firm
Mason & Rich Pa
Address
6 BICENTENNIAL SQ, CONCORD, NH 03301-4058
Preparer
Lena Rozzi CPA
Phone
6032242000
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt046855
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt029136
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt213
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SCHOLARSHIP FUND LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1GIFT CARD LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NH MEALS AND ROOMS TAX
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0KYLE VAN DER LAAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD MEMBER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MELISSA GRELLA KYLE VAN DER LAAN EXEC DIR TREASURER SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 RETURN IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH BOARD MEMBER FILLS OUT THE CONFLICT OF INTEREST FORMS ANNUALLY CONFIRMING THAT THERE IS NO CONFLICT AND KEPT ON FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD APPROVES COMPENSATION ANNUALLY DURING BUDGET REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD APPROVES COMPENSATION ANNUALLY DURING BUDGET REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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