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Nonprofit · EIN 52-2247891

GREEN RESTAURANT ASSOCIATION

Tax-exempt · BOSTON, MA 02109

Financials

$1.5M$852K2023$1.5M$1.1M2024$784K$5.5M2025
Revenue Expenses · by fiscal year end
Financials of GREEN RESTAURANT ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$784,138$5,502,858-$4,718,720$6,047$0$6,047
December 31, 2024990$1,457,635$1,061,840$395,795$4,363,741$0$4,363,741
December 31, 2023990$1,462,601$851,951$610,650$3,616,273$0$3,616,273
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$744,112
Investment income
$40,026
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$287,083
Other salaries and wages
$709,365
Salaries, compensation and benefits (total)
$1,079,330
Professional fundraising fees
$0
Travel
$4,000
Program services (functional)
$5,502,858

Balance sheet and other

Total assets, start of year
$4,363,741
Total assets, end of year
$6,047
Total liabilities, end of year
$0
Net assets, end of year
$6,047
Gross receipts
$784,138
Employees
14
Volunteers
0
Year formed
2000
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.

NameTitleHours / weekCompensation
Michael OshmanPresident
Trustee or director, Officer, Key employee, Highest-paid employee
60$287,083
Ben PrenticeBusiness Development Manager
Highest-paid employee
40$131,750
Jared DunstanManager of Sustainability Consulting
Highest-paid employee
40$118,547
Adam BermanBoard member
Trustee or director
0$0
Anne MarxBoard Member
Trustee or director
0$0
Craig DunnBoard member
Trustee or director
0$0
Joel TrachtenbergBoard Member
Trustee or director
0$0
Craig ParksBoard Member
Trustee or director
0$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
Michael OshmanPresident
Trustee or director, Officer, Key employee, Highest-paid employee
60$248,750
Adam BermanBoard member
Institutional trustee
0$0
Anne MarxBoard Member
Institutional trustee
0$0
Craig DunnBoard member
Institutional trustee
0$0
Joel TrachtenbergBoard Member
Institutional trustee
0$0
Craig ParksBoard Member
Institutional trustee
0$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
Michael OshmanPresident
Trustee or director, Officer, Key employee, Highest-paid employee
60$218,958
Adam BermanBoard member
Trustee or director
0$0
Anne MarxBoard Member
Trustee or director
0$0
Craig DunnBoard member
Trustee or director
0$0
Joel TrachtenbergBoard Member
Trustee or director
0$0
Craig ParksBoard Member
Trustee or director
0$0

Address and contacts

Address (IRS master file)
6 LIBERTY SQ 6077, BOSTON, MA 02109-5800
In care of
% MICHAEL OSHMAN
Principal officer (990 for 2025)
Michael Oshman, 6 Liberty Square, Suite 6077, Boston, MA 02109
Signed the 990
Michael Oshman, President
Phone
(617) 737-2215

Mission

Facilitate the restaurant industry to achieve ecological sustainability regarding energy, water, waste, packaging, chemicals, building, and food. This is performed via education, green audits, certification, and environmental consulting to restaurants, manufacturers, distributors, and consumers.

990 for the year ended December 31, 2025

Program accomplishments

  • RESTAURANTS: Over 1,000 restaurants that are signed up to become more environmentally sustainable. Certified Green Restaurants(R) now in over 50 states and territories. Over 30,000 environmental steps on record, vetted by the GRA.
    Expenses $5,335,013 · revenue $682,812
  • VENDORS: Scores of vendors, representing hundreds of products and thousands of restaurants. Green Products, Green Distributors, Green Services Programs. Vetted against the Green Restaurant Association Environmental Standards.
    Expenses $139,867 · revenue $35,417
  • EDUCATION: Sent Hundreds of Thousands of Green Restaurant News and social media to restaurants and consumers all around the country. Gave speeches and lectures. Wrote educational articles. Educated restaurant employees through presentations and education accreditation program. Provided free Green Products Guides to tens of thousands of restaurants.
    Expenses $27,978 · revenue $463

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
52-2247891
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2001
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Environment (C20)
Assets (IRS master file)
$6,047
Income (IRS master file)
$784,138

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$784,138$5,502,858$6,047XML
990December 2024$1,457,635$1,061,840$4,363,741IRS
990December 2023$1,462,601$851,951$3,616,273XML
990December 2022$767,282$718,927$2,667,449IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 52-2247891).

Questions about GREEN RESTAURANT ASSOCIATION

What is the EIN of GREEN RESTAURANT ASSOCIATION?
The employer identification number (EIN) of GREEN RESTAURANT ASSOCIATION is 52-2247891.
Is GREEN RESTAURANT ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
Are donations to GREEN RESTAURANT ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does GREEN RESTAURANT ASSOCIATION 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 GREEN RESTAURANT ASSOCIATION 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 GREEN RESTAURANT ASSOCIATION 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 GREEN RESTAURANT ASSOCIATION?
The 990 for the year ended December 31, 2025 names Michael Oshman.
Who are the officers and directors of GREEN RESTAURANT ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 8 people; 3 received compensation from the organization, the highest $287,083 (Michael Oshman, President).
How much revenue does GREEN RESTAURANT ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $784,138, expenses of $5,502,858 and total assets of $6,047 at year end.

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