Nonprofit · EIN 47-5454938
ROOT NS INC
Tax-exempt · SALEM, MA 01970
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,059,562 | $2,334,496 | -$274,934 | $1,505,418 | $392,339 | $1,113,079 |
| December 31, 2024 | 990 | $2,598,586 | $2,422,799 | $175,787 | $2,299,687 | $911,674 | $1,388,013 |
| December 31, 2023 | 990 | $2,157,121 | $2,351,862 | -$194,741 | $1,954,467 | $742,241 | $1,212,226 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,558,716
- Program service revenue
- $393,516
- Investment income
- $64,430
- Net income from fundraising events
- $42,900
- Other revenue
- $42,900
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $80,770
- Other salaries and wages
- $1,014,431
- Salaries, compensation and benefits (total)
- $1,295,862
- Professional fundraising fees
- $0
- Legal fees
- $3,593
- Accounting fees
- $67,312
- Occupancy
- $137,773
- Depreciation
- $273,756
- Program services (functional)
- $1,553,736
- Management and general (functional)
- $407,557
- Fundraising (functional)
- $373,203
Balance sheet and other
- Total assets, start of year
- $2,299,687
- Total assets, end of year
- $1,505,418
- Total liabilities, end of year
- $392,339
- Net assets, end of year
- $1,113,079
- Land, buildings and equipment
- $578,419
- Net assets without donor restrictions
- $913,079
- Net assets with donor restrictions
- $200,000
- Gross receipts
- $2,105,482
- Employees
- 26
- Volunteers
- 110
- Year formed
- 2015
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NATE BERKOWITZ | EXECUTIVE DIRECTOR Officer | 40 | $80,769 | $3,694 |
| ALEXANDER S MCGRATH | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| JONATHAN PAYSON | TREASURER Trustee or director, Officer | 0.5 | $0 | $0 |
| VICTORIA ESSER | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| ANNE BARKER | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| ALEXANDRA SANCHEZ | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| FELICIA PIERCE | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| PAUL NIGHTINGALE | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JIREH ISHAAZI | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| KATE DODGE | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| BRIT HUTCHINS | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| M SCOTT KNOX | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| GILLIAN O'CALLAGHAN | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| PAULO JORGE PINTO | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| VICKY RIVERA | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNIFER EDDY | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ALLISON CAFFREY | EXECUTIVE DIRECTOR Officer | 40 | $134,065 | $8,147 |
| ALEXANDER S MCGRATH | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| NATE BERKOWITZ | TREASURER Trustee or director, Officer | 0.5 | $0 | $0 |
| JONATHAN PAYSON | CLERK Trustee or director, Officer | 2.5 | $0 | $0 |
| ANNE BARKER | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MARIA VICTORIA RIVERA | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| LINDA SARIS | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JAMI BARRY | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| ALEXANDRA SANCHEZ | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| FELICIA PIERCE | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| RUTH KENNEDY SUDDUTH | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| M SCOTT KNOX | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| PAUL NIGHTINGALE | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JIREH ISHAAZI | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JENNIFER EDDY | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Allison Caffrey | Executive Director Key employee | 40 | $128,240 | $8,154 |
| Maria Victoria Rivera | Director Trustee or director | 0.5 | $0 | $0 |
| Linda Saris | Director Trustee or director | 0.5 | $0 | $0 |
| Frank McClelland | Director Trustee or director | 0.5 | $0 | $0 |
| Nate Berkowitz | Director Trustee or director | 0.5 | $0 | $0 |
| Alexandra Sanchez | Director Trustee or director | 0.5 | $0 | $0 |
| Jennifer Eddy | Director Trustee or director | 1 | $0 | $0 |
| Ruth Kennedy Sudduth | Director Trustee or director | 0.5 | $0 | $0 |
| Paul Nightingale | Director Trustee or director | 0.5 | $0 | $0 |
| Jami Barry | Director Trustee or director | 0.5 | $0 | $0 |
| Alexander S McGrath | Chair Trustee or director, Officer | 2 | $0 | $0 |
| Jonathan M Payson | Treasurer Trustee or director, Officer | 2.5 | $0 | $0 |
| Felicia Pierce | Vice Chair Trustee or director, Officer | 0.5 | $0 | $0 |
| Anne Barker | Clerk Trustee or director, Officer | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 35 CONGRESS STREET, SALEM, MA 01970-5529
- Principal officer (990 for 2025)
- ALEXANDER S MCGRATH, 35 CONGRESS STREET, SALEM, MA 01970
- Signed the 990
- ALEXANDER S MCGRATH, CHAIR
- Phone
- (978) 616-7615
- Website
- ROOTNS.ORG
- Return prepared by
- JOHNSON O'CONNOR FERON & CARUCCI LLP
Mission
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.
Program accomplishments
- 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.Expenses $1,553,736 · revenue $393,516
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 47-5454938
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Food, agriculture and nutrition (K30)
- Assets (IRS master file)
- $1,505,418
- Income (IRS master file)
- $2,105,482
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,059,562 | $2,334,496 | $1,505,418 | XML |
| 990 | December 2024 | $2,598,586 | $2,422,799 | $2,299,687 | XML |
| 990 | December 2023 | $2,157,121 | $2,351,862 | $1,954,467 | XML |
| 990 | December 2022 | $1,646,720 | $1,732,696 | $2,019,772 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 47-5454938).
Questions about ROOT NS INC
- What is the EIN of ROOT NS INC?
- The employer identification number (EIN) of ROOT NS INC is 47-5454938.
- Is ROOT NS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to ROOT NS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROOT NS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ROOT NS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROOT NS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ROOT NS INC?
- The 990 for the year ended December 31, 2025 names ALEXANDER S MCGRATH.
- Who are the officers and directors of ROOT NS INC?
- The 990 for the year ended December 31, 2025 lists 16 people; 1 received compensation from the organization, the highest $80,769 (NATE BERKOWITZ, EXECUTIVE DIRECTOR).
- How much revenue does ROOT NS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,059,562, expenses of $2,334,496 and total assets of $1,505,418 at year end.
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All nonprofits in SALEM · Massachusetts · Food, agriculture and nutrition