Civic Intelligence

Bluegrass Roots Farm Foundation Incorporated

990EZ • Fiscal year 2025 • EIN 85-3090164

Jul 01, 2024 to Jun 30, 2025 • Filed on Dec 10, 2025

4320 Newtown PikeLexington, KY 40511-8438

(415) 203-5815

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.09x

Higher debt load relative to assets than 83% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

0.39x

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

83rd percentile

28%

Higher net margin than 83% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

40th percentile

-2.6%

Faster asset growth than 40% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

0.0%

Faster revenue growth than 47% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$123,811

Down $3,244 (-2.6%) from 2024

Net Assets

Up

$112,219

Up $8,347 (+8.0%) from 2024

Liabilities

Down

$11,592

Down $11,591 (-50%) from 2024

Revenue

Flat

$30,000

Flat from 2024

Expenses

Down

$21,653

Down $7,130 (-25%) from 2024

Net Income

Up

$8,347

Up $7,130 (+586%) from 2024

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2022: $149,893Liabilities 2022: $46,365Net Assets 2022: $103,5282022Assets 2023: $137,429Liabilities 2023: $34,774Net Assets 2023: $102,6552023Assets 2024: $127,055Liabilities 2024: $23,183Net Assets 2024: $103,8722024Assets 2025: $123,811Liabilities 2025: $11,592Net Assets 2025: $112,2192025

Highlighted filing

2025

Assets$123,811
Liabilities$11,592
Net Assets$112,219

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2022: $104,881Expenses 2022: $11,223Net Income 2022: $93,6582022Revenue 2023: $103,338Expenses 2023: $104,211Net Income 2023: -$8732023Revenue 2024: $30,000Expenses 2024: $28,783Net Income 2024: $1,2172024Revenue 2025: $30,000Expenses 2025: $21,653Net Income 2025: $8,3472025

Highlighted filing

2025

Revenue$30,000
Expenses$21,653
Net Income$8,347
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 10, 2025
Return Version
2024v5.2
Gross Receipts
$30,000
Mission and Program Overview

Mission

To mentor and support a new and aspiring generation of kentucky farmers to launch successful organic agricultural enterprises, while promoting sustainable land management and providing kentucky's rural and urban communities with a pipeline of healthy local foods.

Program Services

DescriptionGrantsExpenses
REDUCE BARRIERS TO ENTRY FOR FUTURE FARMERS INTERESTED IN SUSTAINABLE AGRICULTURE AS A CAREER$0$0
PROVIDE TEMPORARY, AFFORDABLE ACCESS TO SMALL PARCELS OF LAND AND INFRASTRUCTURE WHERE FUTURE FARMERS CAN HONE THE SKILLS NEEDED TO LAUNCH A SUCCESSFUL FARM BUSINESS$0$0
DEVELOP SUSTAINABLE LAND AND WATER RESOURCE MANAGEMENT PRACTICES THAT WILL SERVE AS A MODEL SYSTEM FOR FARMING IN THE BLUEGRASS REGION$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KATHY LEE MANLEYDirector-$0--
MARK A WILLIAMSDirector-$0--
SARAH VIVIAN MANLEYDirector-$0--
BENJAMIN TODD MANLEYDirector-$0--
GEOFF MANLEYPresidentPT$0--
AMY J MARKOWITZSecretary-$0--
GREGORY M MOOSNICKTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Bluegrass Roots Farm Foundation
EIN
85-3090164
Phone
4152035815
Address
4320 NEWTOWN PIKE, LEXINGTON, KY 40511-8438

Signing Officer

Name
Geoffrey Manley
Title
President
Phone
4152035815
Signed
2025-12-10
Discuss with paid preparer
Yes

Preparer

Firm
Kring Ray Farley & Riddle Psc
Address
444 EAST MAIN STREET STE 203, LEXINGTON, KY 40507
Preparer
E Hunt Ray Iii
Phone
8592310541
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 14

Description: depreciation. Amount: 18,478.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: supplies. Amount: 1,053. Description: tools. Amount: 2,122. Total to form 990-ez, line 16: 3,175.

Form 990-ez, Part II, Line 24 - Other Assets

Description: advance. Beg. Of year amount: 0. End of year amount: 58. Description: other depreciable assets. Beg. Of year amount: 113,711. End of year amount: 115,197.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: note payable. Beg. Of year amount: 23,183. End of year amount: 11,592.

Raw XML Appendix176 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY
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IRS990EZ/OperateHospitalInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: DEPRECIATION. AMOUNT: 18,478.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: SUPPLIES. AMOUNT: 1,053. DESCRIPTION: TOOLS. AMOUNT: 2,122. TOTAL TO FORM 990-EZ, LINE 16: 3,175.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ADVANCE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 58. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 113,711. END OF YEAR AMOUNT: 115,197.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: NOTE PAYABLE. BEG. OF YEAR AMOUNT: 23,183. END OF YEAR AMOUNT: 11,592.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GEOFFREY MANLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04152035815
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BLUEGRASS ROOTS FARM FOUNDATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INCORPORATED
ReturnHeader/Filer/BusinessNameControlTxt0BLUE
ReturnHeader/Filer/EIN0853090164
ReturnHeader/Filer/PhoneNum04152035815
ReturnHeader/Filer/USAddress/AddressLine1Txt04320 NEWTOWN PIKE
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0405118438
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611015031
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KRING RAY FARLEY & RIDDLE PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0444 EAST MAIN STREET STE 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEXINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040507
ReturnHeader/PreparerPersonGrp/PhoneNum08592310541
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0E HUNT RAY III
ReturnHeader/ReturnTs02025-12-10T15:06:01-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2025 filings • 501(c)3 • <$500k nonprofits