Civic Intelligence

Green Restaurant Association

EIN 52-2247891 • 501(c)3 • Boston, MA

Profile

Facilitate the restaurant industry to achieve ecological sustainability regarding energy, water, waste, packaging, chemicals, building, and food. This is performed via education, green audits, certification, and environmental consulting to restaurants, manufacturers, distributors, and consumers.

6 Liberty Square Suite 6077Boston, MA 02109

www.dinegreen.com

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

86th percentile

42%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

87th percentile

36%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

91st percentile

91%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets18th percentile

Assets

Down

$6,047

Down $4,357,694 (-100%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$6,047

Down $4,357,694 (-100%) from 2024

Operations
Liabilities / Revenue19th percentileNet Margin86th percentile

Revenue

Down

$784,138

Down $673,497 (-46%) from 2024

Expenses

Up

$5,502,858

Up $4,441,018 (+418%) from 2024

Net Income

Down

-$4,718,720

Down $5,114,515 (-1292%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $330,000Liabilities 2010: $0Net Assets 2010: $330,0002010Assets 2011: $220,143Liabilities 2011: $0Net Assets 2011: $220,1432011Assets 2012: $240,919Liabilities 2012: $0Net Assets 2012: $240,9192012Assets 2013: $271,420Liabilities 2013: $0Net Assets 2013: $271,4202013Assets 2014: $317,443Liabilities 2014: $0Net Assets 2014: $317,4432014Assets 2015: $410,190Liabilities 2015: $0Net Assets 2015: $410,1902015Assets 2016: $405,278Liabilities 2016: $0Net Assets 2016: $405,2782016Assets 2017: $458,736Liabilities 2017: $0Net Assets 2017: $458,7362017Assets 2018: $403,960Liabilities 2018: $0Net Assets 2018: $403,9602018Assets 2019: $488,053Liabilities 2019: $0Net Assets 2019: $488,0532019Assets 2020: $372,374Liabilities 2020: $0Net Assets 2020: $372,3742020Assets 2021: $3,089,096Liabilities 2021: $0Net Assets 2021: $3,089,0962021Assets 2022: $2,667,449Liabilities 2022: $0Net Assets 2022: $2,667,4492022Assets 2023: $3,616,273Liabilities 2023: $0Net Assets 2023: $3,616,2732023Assets 2024: $4,363,741Liabilities 2024: $0Net Assets 2024: $4,363,7412024Assets 2025: $6,047Liabilities 2025: $0Net Assets 2025: $6,0472025

Highlighted filing

2025

Assets$6,047
Liabilities$0
Net Assets$6,047
Open 2025 Filing

Operations Trend

Revenue Growth91st percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $694,7912010Expenses 2011: $590,3862011Revenue 2012: $565,065Expenses 2012: $544,289Net Income 2012: $20,7762012Revenue 2013: $610,752Expenses 2013: $580,251Net Income 2013: $30,5012013Revenue 2014: $638,000Expenses 2014: $591,977Net Income 2014: $46,0232014Revenue 2015: $682,577Expenses 2015: $589,830Net Income 2015: $92,7472015Revenue 2016: $680,039Expenses 2016: $684,951Net Income 2016: -$4,9122016Revenue 2017: $785,592Expenses 2017: $732,134Net Income 2017: $53,4582017Revenue 2018: $656,207Expenses 2018: $710,983Net Income 2018: -$54,7762018Revenue 2019: $804,601Expenses 2019: $720,508Net Income 2019: $84,0932019Revenue 2020: $615,535Expenses 2020: $731,214Net Income 2020: -$115,6792020Revenue 2021: $3,393,079Expenses 2021: $676,357Net Income 2021: $2,716,7222021Revenue 2022: $767,282Expenses 2022: $718,927Net Income 2022: $48,3552022Revenue 2023: $1,462,601Expenses 2023: $851,951Net Income 2023: $610,6502023Revenue 2024: $1,457,635Expenses 2024: $1,061,840Net Income 2024: $395,7952024Revenue 2025: $784,138Expenses 2025: $5,502,858Net Income 2025: -$4,718,7202025

Highlighted filing

2025

Revenue$784,138
Expenses$5,502,858
Net Income-$4,718,720
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,047
Liabilities
$0
Net assets
$6,047
Revenue
$784,138
Expenses
$5,502,858
Net income
-$4,718,720
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.78$5.50$4.72
2024Detailed filing. Detailed filing data is available for this year.$4.36$0.00$4.36$1.46$1.06$0.40
2023Detailed filing. Detailed filing data is available for this year.$3.62$0.00$3.62$1.46$0.85$0.61
2022Detailed filing. Detailed filing data is available for this year.$2.67$0.00$2.67$0.77$0.72$0.05
2021Detailed filing. Detailed filing data is available for this year.$3.09$0.00$3.09$3.39$0.68$2.72
2020Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.62$0.73$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.80$0.72$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$0.66$0.71$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.79$0.73$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.68$0.68$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.68$0.59$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.64$0.59$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.61$0.58$0.03
2012Summary only. Only limited summary data is available for this year.$0.24$0.00$0.24$0.57$0.54$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$0.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.33$0.69
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 3, 2026
Return Version
2025v4.0
Gross Receipts
$784,138
Mission and Program Overview

Mission

Facilitate the restaurant industry to achieve ecological sustainability regarding energy, water, waste, packaging, chemicals, building, and food. This is performed via education, green audits, certification, and environmental consulting to restaurants, manufacturers, distributors, and consumers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,956,775$0▼ $3,956,775
Rtn Earn Endowment Incm Other Fnds$4,363,741$6,047▼ $4,357,694
Cash and Non-Interest-Bearing Accounts$183,056$6,000▼ $177,056
Savings and Temporary Cash Investments$223,910$47▼ $223,863
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$4,363,741$6,047▼ $4,357,694
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,363,741$6,047▼ $4,357,694
Total Liabilities and Net Assets / Fund Balance$4,363,741$6,047▼ $4,357,694
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Michael OshmanPresidentFT$287,083$287,083
Ben PrenticeBusiness Development ManagerFT$131,750$131,750
Jared DunstanManager of Sustainability ConsultingFT$118,547$118,547

Board Members and Trustees

NameTitle
Adam BermanBoard member
Anne MarxBoard Member
Craig DunnBoard member
Craig ParksBoard Member
Joel TrachtenbergBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$744,112
Investment Income
$40,026
Other Revenue
$0
Change in Net Assets
$-4,718,720
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,423,528
Salaries, Compensation, and Employee Benefits$1,079,330
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$4,402,948--$4,402,948
Other Salaries and Wages$709,365--$709,365
Current Officers, Directors, Trustees, and Key Employees$287,083--$287,083
Payroll Taxes$68,882--$68,882
Other Employee Benefits$14,000--$14,000
Office Expenses$6,500--$6,500
Information Technology$4,500--$4,500
Advertising$4,000--$4,000
Travel$4,000--$4,000
Insurance$1,580--$1,580
Total Functional Expenses$5,502,858$0$0$5,502,858
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$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
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

“990 document is furnished to all board members at the annual meeting.”

Form 990, Part VI, Section B, Line 15

“From the founding of the organization, for all positions, compensation is determined based upon seniority, longevity, and productivity. It is market-based and compared to comparable position data.”

Form 990, Part VI, Section C, Line 19

“They are available upon request and available on various online websites, such as GuideStar.”

Filing and Contact Details

Filer

Filer Name
Green Restaurant Association
EIN
52-2247891
Phone
6177372215
Address
6 Liberty Square Suite 6077, Boston, MA 02109

Signing Officer

Name
Michael Oshman
Title
President
Phone
6177372215
Signed
2026-03-03

Organization Details

Principal Officer
Michael Oshman
Formed
2000
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
5
Employees
14
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“During 2025, the Green Restaurant Association (GRA) entered into an operational services agreement with the Green Restaurant Organization, Inc. (GRO), a Florida 501c3 nonprofit organization. Under this agreement, GRO was contracted to perform ongoing environmental consulting, certification, and educational services in furtherance of GRA's exempt mission of promoting environmental sustainability in the restaurant industry. GRO provided these services as an independent nonprofit contractor with specialized operational infrastructure supporting GRA's programs. Program service payments totaling $4,402,948 were made to GRO pursuant to this agreement.”

Raw XML AppendixShowing 400 of 445 raw XML fields

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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IRS990/OtherSalariesAndWagesGrp/TotalAmt0709365
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IRS990/PrincipalOfficerNm0Michael Oshman
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IRS990/ProgramServiceRevenueGrp/Desc0Green Restaurants
IRS990/ProgramServiceRevenueGrp/Desc1Green Supply Chain
IRS990/ProgramServiceRevenueGrp/Desc2Green Education
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt135417
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2463
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt135417
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2463
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgSrvcAccomActy2Grp/Desc0VENDORS: Scores of vendors, representing hundreds of products and thousands of restaurants. Green Products, Green Distributors, Green Services Programs. Vetted against the Green Restaurant Association Environmental Standards.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0139867
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt035417
IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATION: Sent Hundreds of Thousands of Green Restaurant News and social media to restaurants and consumers all around the country. Gave speeches and lectures. Wrote educational articles. Educated restaurant employees through presentations and education accreditation program. Provided free Green Products Guides to tens of thousands of restaurants.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0463
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IRS990/PYOtherRevenueAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0767282
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt086618
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0767282
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Michael Oshman
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 document is furnished to all board members at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1From the founding of the organization, for all positions, compensation is determined based upon seniority, longevity, and productivity. It is market-based and compared to comparable position data.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2They are available upon request and available on various online websites, such as GuideStar.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3During 2025, the Green Restaurant Association (GRA) entered into an operational services agreement with the Green Restaurant Organization, Inc. (GRO), a Florida 501c3 nonprofit organization. Under this agreement, GRO was contracted to perform ongoing environmental consulting, certification, and educational services in furtherance of GRA's exempt mission of promoting environmental sustainability in the restaurant industry. GRO provided these services as an independent nonprofit contractor with specialized operational infrastructure supporting GRA's programs. Program service payments totaling $4,402,948 were made to GRO pursuant to this agreement.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 11g
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IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
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