Common Roots INC EIN 26-4146964

Common Roots INC

EIN  26-4146964 Public charity (501(c)(3)) South Burlington, VT Founded 2009
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Size
$100K–1M
What they do
Teaches food skills and provides meals to children and families.
Leadership
Carol McQuillen · Executive Director
Money in and out
$713K revenue, $661K expenses
Bottom line
68% program efficiency

Teaches food skills and provides meals to children and families. For fiscal year 2025 it reported $713K in revenue, $661K in expenses, and $182K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$713K
Pt VIII · Ln 12
Total expenses
$661K
Pt IX · Ln 25
Net assets
$182K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $52K
Where spending went · Part IX cols B–D
Program services $0.68 Management & general $0.30 Fundraising $0.02
Program efficiency
68%
of spending reaches programs▼ -13% vs prior filing year
Operating runway
3.9mo
months of highly liquid reserves at operating expense rate▲ +8% vs prior filing year
Surplus margin
+7%
revenue over expenses, this year▼ -59% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$713K
FY2025▼ -14%
Expenses
$661K
FY2025▼ -3%
Total assets
$320K
FY2025▲ +22%
Total liabilities
$139K
FY2025▲ +4%
Total revenue
$713K
Pt VIII · Ln 12
Total expenses
$661K
Pt IX · Ln 25
Net assets
$182K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$52K
Total assetsPt X · Ln 16$320K
Program-expense ratioPt IX · col B68%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

3 program services account for $449K of program spending, described in the organization's own filed words · FY2025.
01

Organic Farming Programs (Farm at SV) is a collaboration of our farm partners, the community, and the South Burlington School District to grow food for schools, the food insecure, and the community while engaging youth in food education.

$412Kprogram expense
02

The Farm to School Program is a partnership with the South Burlington School District Nutrition Services, and aims to teach students, teachers, and parents about the value of fresh, local foods.

$25Kprogram expense
03

The Farm 2 Go Program collaborates with chefs and food educators to cook with middle school students who prepare meals for their families using local foods. Our meals are nutritious and balanced.

$12Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCommon Roots INC
EINHdr · item D26-4146964
Principal addressHdr · item CSouth Burlington, VT
WebsiteHdr · item Jwww.commonroots.org
Year of formationHdr · item L2009
State of legal domicileHdr · item MVT
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFood & Agriculture (K20)
Ruling yearIRS BMFAug 2009

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$0Pt VII · Sec A
Board Member/Co-Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member/Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Co-Treasurer
$0Pt VII · Sec A

Anthony Jones’s $49K as Board Member is at the 51st percentile of top reported officer pay among 1174 $100K–1M food & agriculture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2023FY2022
Anthony Jones$48,875
Elizabeth Spitler$28,800$19,200

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$424K · 60%
Program service revenue$286K · 40%
Contributions & grants60%$424K
Program service revenue40%$286K
Investment income$2K
— government grantsLn 1e$7K
Total revenueLn 12$713K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.68 Management & general $0.30 Fundraising $0.02
Program services68%$449K
Management & general30%$196K
Fundraising2%$16K
Total functional expensesLn 25$661K

Balance Sheet

Part X · end of year
CashLn 1$216K
Total assetsLn 16$320K
Total liabilitiesLn 26$139K
Total net assetsLn 32$182K
Months of cash on handcomputed3.9

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $216K · Operating expenses/yr $661K
3.9 months
Where the money goes
Program services
Program services $449K · Total expenses $661K
68%
Management & General
Management & general $196K · Total expenses $661K
30%
Fundraising
Fundraising $16K · Total expenses $661K
2%
Cost to raise $1
Fundraising expense (3-yr avg) $9K · Solicited contributions (3-yr avg) $381K
$0.02 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $424K · Total revenue $713K
60%
Government reliance
Government grants $7K · Total revenue $713K
1%
Earned-income share
Program service revenue $286K · Total revenue $713K
40%
Investment reliance
Investment income $2K · Total revenue $713K
0%
Program self-sufficiency
Program service revenue $286K · Total expenses $661K
43%
Growth & trend
Revenue growth (YoY)
This year $713K · Prior year $833K
-14%
Revenue CAGR
FY2020 $409K · FY2025 $713K
+12%
Net-asset trend (YoY)
End of year $182K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $713K · Expenses $661K
+7%
Liabilities-to-Assets
Total liabilities — · Total assets $320K
Net-asset ratio
Net assets $182K · Total assets $320K
57%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $320K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Carol McQuillen · Reported title Executive Director · Highest reported compensation $0 · Total expenses $661K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $295K · Total expenses $661K
45%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 68%
Overhead ratio 30%
Fundraising cost ratio 4%
Revenue growth -14%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 6 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$713K revenue · viewing · ⤓ 990 PDF
FY2024$833K revenue · ⤓ 990 PDF
FY2023$604K revenue · ⤓ 990 PDF
FY2022$508K revenue · ⤓ 990 PDF
FY2021$578K revenue · ⤓ 990 PDF
FY2020$409K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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