The Root Cellar
The Root Cellar consistently reports no officer compensation amidst fluctuating revenues and expenses.
EIN: 220990667 · Portland, ME · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.5M |
| Total Expenses | $1.0M |
| Program Spending | 85% |
| CEO/Top Officer Pay | $1 |
| Net Assets | $1.6M |
| Transparency Score | 90/100 |
Is The Root Cellar Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
The Root Cellar directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About The Root Cellar
The Root Cellar (EIN: 220990667) is a nonprofit organization based in Portland, ME. The organization reported total revenue of $1.5M and total assets of $3.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of The Root Cellar's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
The Root Cellar is a mid-size nonprofit that has been operating for 37 years, with 14 years of IRS 990 filings on record (2011–2024). Revenue has grown at a compound annual rate of -3.5%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $787K |
| Total Expenses | $1.0M |
| Surplus / Deficit | $-222,726 |
| Total Assets | $1.6M |
| Total Liabilities | $28K |
| Net Assets | $1.6M |
| Operating Margin | -28.3% |
| Debt-to-Asset Ratio | 1.7% |
| Months of Reserves | 19.2 months |
Financial Health Grade: B
In 2024, The Root Cellar reported a deficit of $223K with expenses exceeding revenue, holds 19.2 months of operating reserves (strong position), has a debt-to-asset ratio of 1.7% (very low leverage).
Financial Trends
Over 14 years of filings (2011–2024), The Root Cellar's revenue has declined at a compound annual growth rate (CAGR) of -3.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -21.8% | -1.8% | -12.7% |
| 2023 | +2.1% | +9.4% | -0.8% |
| 2022 | -7.5% | +16.0% | -1.4% |
| 2021 | +25.5% | -14.6% | +21.0% |
| 2020 | -18.3% | -12.0% | -6.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1989 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates The Root Cellar with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, The Root Cellar allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $223K, with expenses exceeding revenue.
- Debt-to-asset ratio: 1.7%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers receive salaries from the organization. This is highly unusual for an organization with over $1 million in annual revenue and suggests a strong volunteer-driven leadership model or that compensation is covered by other means not reported as officer compensation.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of The Root Cellar's IRS 990 filings:
- Significant deficit in the 202403 fiscal period ($222,726)
- Fluctuating revenue and expenses, indicating potential instability in funding or program delivery
- Unusually low liabilities relative to assets, which could indicate conservative financial practices or reliance on grants/donations that don't incur debt.
Strengths
The following positive indicators were identified for The Root Cellar:
- Consistent reporting of 0% officer compensation, indicating high efficiency and dedication of resources to mission.
- Relatively stable asset base over multiple years, providing financial resilience.
- Long filing history (14 filings) suggests sustained operation and compliance.
Frequently Asked Questions about The Root Cellar
Is The Root Cellar a legitimate charity?
The Root Cellar (EIN: 220990667) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 90/100. It has 14 years of IRS 990 filings on record. Total revenue: $1.5M. 3 red flags identified. 3 strengths noted. Financial health grade: B.
How does The Root Cellar spend its money?
The Root Cellar directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to The Root Cellar tax-deductible?
The Root Cellar is registered as a tax-exempt nonprofit (EIN: 220990667). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the The Root Cellar CEO make?
The Root Cellar's highest-compensated officer earns $1 annually. The organization reported $1.5M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of The Root Cellar's spending goes to programs?
The Root Cellar directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is The Root Cellar located?
The Root Cellar is headquartered in Portland, Maine and files with the IRS under EIN 220990667.
How many years of IRS 990 filings does The Root Cellar have?
The Root Cellar has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $1.5M in total revenue.
How does The Root Cellar sustain its operations with 0% officer compensation?
The consistent reporting of 0% officer compensation suggests that leadership roles may be filled by volunteers, or that compensation is structured in a way that is not categorized as 'officer compensation' on the 990, such as through a related entity or as general staff salaries if officers also perform other roles. Further investigation into their operational model would be needed.
What caused the significant deficit in the 202403 fiscal period?
In the 202403 period, The Root Cellar reported expenses of $1,010,115 against revenues of $787,389, resulting in a deficit of $222,726. The specific reasons for this deficit are not detailed in the provided summary data, but it represents a substantial portion of their annual revenue and warrants further examination of their financial management during that period.
Is The Root Cellar's asset base sufficient given its operational scale?
With assets ranging from approximately $1.6 million to $1.9 million over the past several years and annual revenues often exceeding $1 million, The Root Cellar appears to maintain a reasonable asset base relative to its operational scale. This provides some financial cushion, though the recent deficit in 202403 could impact future asset growth.
Filing History
IRS 990 filing history for The Root Cellar showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2024), The Root Cellar's revenue has declined by 36.8%, moving from $1.2M to $787K. Total assets decreased by 22.8% over the same period, from $2.1M to $1.6M. Total functional expenses fell by 17.4%, from $1.2M to $1.0M. In its most recent filing year (2024), The Root Cellar reported a deficit of $223K, with expenses exceeding revenue. The organization holds $28K in liabilities against $1.6M in assets (debt-to-asset ratio: 1.7%), resulting in net assets of $1.6M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $787K | $1.0M | $1.6M | $28K | — | View 990 |
| 2023 | $1.0M | $1.0M | $1.8M | $41K | — | View 990 |
| 2022 | $986K | $940K | $1.9M | $34K | — | View 990 |
| 2021 | $1.1M | $811K | $1.9M | $107K | — | View 990 |
| 2020 | $850K | $949K | $1.6M | $35K | — | View 990 |
| 2019 | $1.0M | $1.1M | $1.7M | $37K | — | View 990 |
| 2018 | $118K | $246K | $1.7M | $53K | — | — |
| 2017 | $850K | $910K | $1.8M | $18K | — | View 990 |
| 2016 | $814K | $816K | $1.9M | $15K | — | View 990 |
| 2015 | $761K | $738K | $1.9M | $11K | — | View 990 |
| 2014 | $820K | $789K | $1.9M | $124K | — | View 990 |
| 2013 | $1.1M | $1.1M | $2.0M | $187K | — | View 990 |
| 2012 | $1.2M | $1.3M | $2.0M | $205K | — | View 990 |
| 2011 | $1.2M | $1.2M | $2.1M | $230K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $787K, expenses of $1.0M, and assets of $1.6M (revenue -21.8% year-over-year).
- 2023: Revenue of $1.0M, expenses of $1.0M, and assets of $1.8M (revenue +2.1% year-over-year).
- 2022: Revenue of $986K, expenses of $940K, and assets of $1.9M (revenue -7.5% year-over-year).
- 2021: Revenue of $1.1M, expenses of $811K, and assets of $1.9M (revenue +25.5% year-over-year).
- 2020: Revenue of $850K, expenses of $949K, and assets of $1.6M (revenue -18.3% year-over-year).
- 2019: Revenue of $1.0M, expenses of $1.1M, and assets of $1.7M (revenue +784.4% year-over-year).
- 2018: Revenue of $118K, expenses of $246K, and assets of $1.7M (revenue -86.2% year-over-year).
- 2017: Revenue of $850K, expenses of $910K, and assets of $1.8M (revenue +4.3% year-over-year).
- 2016: Revenue of $814K, expenses of $816K, and assets of $1.9M (revenue +7.0% year-over-year).
- 2015: Revenue of $761K, expenses of $738K, and assets of $1.9M (revenue -7.2% year-over-year).
- 2014: Revenue of $820K, expenses of $789K, and assets of $1.9M (revenue -27.5% year-over-year).
- 2013: Revenue of $1.1M, expenses of $1.1M, and assets of $2.0M (revenue -6.1% year-over-year).
- 2012: Revenue of $1.2M, expenses of $1.3M, and assets of $2.0M (revenue -3.3% year-over-year).
- 2011: Revenue of $1.2M, expenses of $1.2M, and assets of $2.1M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for The Root Cellar:
Data Sources and Methodology
This transparency report for The Root Cellar is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.