2026-08-31T11:14:01-05:00 2025-12-31 203985546 JOHNSON O'CONNOR FERON & CARUCCI LLP 101 EDGEWATER DRIVE SUITE 210 WAKEFIELD MA 01880 990 2025-01-01 475454938 ROOT NS INC ROOT 9786167615 35 CONGRESS STREET SALEM MA 01970 ALEXANDER S MCGRATH CHAIR 9786167615 2026-08-25 1 JOSEPH GISO P00030126 7819143400 2026-08-25 2025 ALEXANDER S MCGRATH 35 CONGRESS STREET SALEM MA 01970 2105482 0 X ROOTNS.ORG X 2015 MA TO HELP YOUNG ADULTS CREATE A PATHWAY TO INDEPENDENCE THROUGH FOOD SERVICE TRAINING AND EMPLOYMENT 15 15 26 110 0 0 1943945 1558716 663931 393516 0 64430 -9290 42900 2598586 2059562 0 0 0 0 1253537 1295862 0 0 373203 1169262 1038634 2422799 2334496 175787 -274934 2299687 1505418 911674 392339 1388013 1113079 ROOT'S MISSION IS TO HELP YOUNG ADULTS CREATE A PATHWAY TO INDEPENDENCE THROUGH FOOD SERVICE TRAINING AND EMPLOYMENT. BY DEVELOPING ESSENTIAL LIFE AND WORK READINESS SKILLS, YOUTH LEAVE ROOT PREPARED FOR SUCCESS IN THE WORKPLACE. 0 0 1553736 393516 ROOT WORKS TO ADDRESS TWO CRITICAL ISSUES: JOB TRAINING FOR YOUNG PEOPLE FACING BARRIERS TO EMPLOYMENT AND LOCAL FOOD INSECURITY. THE TWO ARE HIGHLY INTERCONNECTED - IF INDIVIDUALS DON'T HAVE THE TRAINING AND OPPORTUNITY TO EARN A LIVING WAGE, THEY HAVE A SIGNIFICANTLY HIGHER CHANCE OF FACING FOOD INSECURITY FOR THEMSELVES AND THEIR FAMILIES. BY OPERATING ROOT AS AN EMPLOYMENT SOCIAL ENTERPRISE, PROVIDING WORKFORCE DEVELOPMENT FOR YOUNG PEOPLE AND EMPLOYING THEM IN WORK THAT SERVES THE COMMUNITY, THROUGH CATERING BY ROOT, THE HARBORPOINT EVENT SPACE, AND A COMMUNITY CATERING INITIATIVE ADDRESSING LOCAL FOOD INSECURITY, ROOT PROVIDES A DOUBLE BENEFIT TO UNDERSERVED AND MARGINALIZED INDIVIDUALS AND COMMUNITIES. 1553736 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 49 0 1 26 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X NATE BERKOWITZ 9786167615 35 CONGRESS STREET SALEM MA 01970 ALEXANDER S MCGRATH PRESIDENT 2.00 X X 0 0 0 JONATHAN PAYSON TREASURER 0.50 X X 0 0 0 VICTORIA ESSER DIRECTOR 0.50 X 0 0 0 ANNE BARKER DIRECTOR 0.50 X 0 0 0 ALEXANDRA SANCHEZ DIRECTOR 0.50 X 0 0 0 FELICIA PIERCE DIRECTOR 0.50 X 0 0 0 PAUL NIGHTINGALE DIRECTOR 0.50 X 0 0 0 JIREH ISHAAZI DIRECTOR 0.50 X 0 0 0 KATE DODGE DIRECTOR 0.50 X 0 0 0 BRIT HUTCHINS DIRECTOR 0.50 X 0 0 0 M SCOTT KNOX DIRECTOR 0.50 X 0 0 0 GILLIAN O'CALLAGHAN DIRECTOR 0.50 X 0 0 0 PAULO JORGE PINTO DIRECTOR 0.50 X 0 0 0 VICKY RIVERA DIRECTOR 0.50 X 0 0 0 JENNIFER EDDY DIRECTOR 1.00 X 0 0 0 NATE BERKOWITZ EXECUTIVE DIRECTOR 40.00 X 80769 0 3694 80769 0 3694 0 0 0 0 0 82231 1476485 53498 1558716 CATERING AND FOOD SERV 624210 393516 393516 393516 64430 64430 88820 82231 45920 42900 42900 2059562 393516 0 107330 80770 8077 32308 40385 1014431 706411 94830 213190 92490 60726 26707 5057 108171 48919 31140 28112 3593 3593 67312 67312 38980 38542 438 20128 12891 2710 4527 23961 19468 1198 3295 137773 109368 21307 7098 7360 7360 273756 273756 31608 31608 FOOD ENTERPRISE SUPPLIE 226386 202943 21170 2273 STUDENT STIPENDS, TRAVE 85901 85598 157 146 IN-KIND GOODS 53498 53498 REPAIRS AND MAINTENANCE 32184 15032 15081 2071 36194 10547 12534 13113 2334496 1553736 407557 373203 881120 645415 307882 110759 29395 24014 2223324 1644905 852175 578419 229115 146811 2299687 1505418 107342 96517 146900 146900 425000 0 232432 148922 911674 392339 X 1192126 913079 195887 200000 1388013 1113079 2299687 1505418 -274934 0 X X 0 1 X 1 0 X 1060447 1341805 1100097 1943945 1647536 7093830 112932 203907 236609 663931 393516 1610895 1173379 1545712 1336706 2607876 2041052 8704725 105897 209942 71993 244236 301648 933716 0 105897 209942 71993 244236 301648 933716 7771009 423 -21 2468 64430 67300 423 -21 2468 64430 67300 1173802 1545691 1339174 2607876 2105482 8772025 0.88590 0.89780 0.00770 0.00040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1845684 1321521 524163 377640 323384 54256 578419 RIGHT OF USE ASSET 146811 146811 ROU LIABILITY 148922 148922 X 2059562 0 2059562 0 2059562 2334496 0 2334496 0 2334496 PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT DECEMBER 31, 2025. THE ORGANIZATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. VARIOUS 171051 82231 88820 45920 171051 82231 88820 45920 45920 42900 X 26026 FAIR MARKET VALUE X EVENT AUCTION ITEMS 0 15475 FAIR MARKET VALUE X EQUIPMENT 0 7847 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS AND APPROVES THE 990 PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS. MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY AND REPORT ANY POTENTIAL CONFLICTS OF INTEREST. THE BOARD DETERMINES IF CONFLICTS EXIST AND REVIEWS ANY POTENTIAL CONFLICT OF INTEREST. THE INDIVIDUAL WITH THE CONFLICT IS RESTRICTED FROM DISCUSSIONS REGARDING THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD DETERMINES AND APPROVES THE SALARY AND COMPENSATION PACKAGE FOR THE EXECUTIVE DIRECTOR DURING THE BUDGETING PROCESS ANNUALLY. THE BOARD UTILIZES COMPARABILITY DATA IN DETERMINING APPROPRIATE COMPENSATION AND DOCUMENTS THIS PROCESS. THE BOARD REVIEWS AND DETERMINES THE COMPENSATION OF ALL KEY EMPLOYEES DURING THE BUDGETING PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE AVAILABLE ON THE ATTORNEY GENERAL'S OFFICE OF MASSACHUSETTS WEBSITE AS WELL AS UPON REQUEST. FORM 990 PART XII, LINE 2C THE FINANCE COMMITTEE IS RESPONSIBLE TO OVERSEE THE ANNUAL AUDIT AND THE AUDITOR SELECTION.