Roots and Wings INC EIN 48-0915548 Form 990 (PDF) Claim this org

Roots and Wings INC

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Recruits and trains volunteers to advocate for neglected or abused children within the court system. For fiscal year 2025 it reported $422K in revenue, $502K in expenses, and $158K in net assets.Pt I

Founded
1980
Type
Public charity (501(c)(3)) · Human Services
Location
Wichita, KS
Website
casaofsedgwickcounty.org
Filings
6 on file (2020–2025)
Revenue
$422KFY2025
Expenses
$502K
Net assets
$158K
People
16
Filings
6
Updates
0
More identity details & actions ⌄
EIN  48-0915548 Public charity (501(c)(3)) Wichita, KS Founded 1980
Form 990 (PDF)
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Size
$100K–1M
What they do
Recruits and trains volunteers to advocate for neglected or abused children within the court system.
Leadership
Kim Gerstenkorn · Executive Director · $66K
Money in and out
$422K revenue, $502K expenses
Bottom line
81% program efficiency
Where the money goes · FY2025
Total revenue
$422K
Pt VIII · Ln 12
Total expenses
$502K
Pt IX · Ln 25
Net assets
$158K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$79K
Where spending went · Part IX cols B–D
Program services $0.81 Management & general $0.11 Fundraising $0.08
Program efficiency
81%
of spending reaches programs▲ +4% vs prior filing year
Operating runway
2.6mo
months of highly liquid reserves at operating expense rate▼ -37% vs prior filing year
Surplus margin
-19%
revenue over expenses, this year▼ -255% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$422K
FY2025▼ -4%
Expenses
$502K
FY2025▲ +30%
Total assets
$204K
FY2025▼ -21%
Total liabilities
$46K
FY2025▲ +83%
Total revenue
$422K
Pt VIII · Ln 12
Total expenses
$502K
Pt IX · Ln 25
Net assets
$158K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$79K
Total assetsPt X · Ln 16$204K
Program-expense ratioPt IX · col B81%
Voting members of governing bodyPt I · Ln 315
Independent voting membersPt I · Ln 415

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CRoots and Wings INC
EINHdr · item D48-0915548
Principal addressHdr · item CWichita, KS
WebsiteHdr · item Jcasaofsedgwickcounty.org
Year of formationHdr · item L1980
State of legal domicileHdr · item MKS
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P32Z)
Ruling yearIRS BMFSep 1981

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a15
Independent voting membersPt VI · Ln 1b15
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
$66,000Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Kim Gerstenkorn’s $66K as Executive Director is at the 56th percentile of top reported officer pay among 2165 $100K–1M human services 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kim Gerstenkorn$66,000$65,000$65,576$67,432$49,333
Sandra Bradley$62,000

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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Mission & Programs · Part III

Where the work happens

1 program service account for $407K of program spending, described in the organization's own filed words · FY2025.
01

Court appointed special advocate (casa) program to recruit, train and supervise volunteers to advocate for children involved in the court system because they have been neglected or abused. Services are provided primarily in sedgwick county, KS.

$407Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$409K · 97%
Other revenue$8K · 2%
Investment income$5K · 1%
Contributions & grants97%$409K
Other revenue2%$8K
Investment income1%$5K
— government grantsLn 1e$165K
Total revenueLn 12$422K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.81 Management & general $0.11 Fundraising $0.08
Program services81%$407K
Management & general11%$53K
Fundraising8%$42K
Total functional expensesLn 25$502K

Balance Sheet

Part X · end of year
CashLn 1$107K
Total assetsLn 16$204K
Total liabilitiesLn 26$46K
Total net assetsLn 32$158K
Months of cash on handcomputed2.6

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $107K · Operating expenses/yr $502K
2.6 months
Where the money goes
Program services
Program services $407K · Total expenses $502K
81%
Management & General
Management & general $53K · Total expenses $502K
11%
Fundraising
Fundraising $42K · Total expenses $502K
8%
Cost to raise $1
Fundraising expense (3-yr avg) $38K · Solicited contributions (3-yr avg) $271K
$0.14 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $409K · Total revenue $422K
97%
Government reliance
Government grants $165K · Total revenue $422K
39%
Earned-income share
Program service revenue $0 · Total revenue $422K
0%
Investment reliance
Investment income $5K · Total revenue $422K
+1%
Program self-sufficiency
Program service revenue $0 · Total expenses $502K
0%
Growth & trend
Revenue growth (YoY)
This year $422K · Prior year $439K
-4%
Revenue CAGR
FY2020 $378K · FY2025 $422K
+2%
Net-asset trend (YoY)
End of year $158K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $422K · Expenses $502K
-19%
Liabilities-to-Assets
Total liabilities — · Total assets $204K
Net-asset ratio
Net assets $158K · Total assets $204K
77%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $204K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Kim Gerstenkorn · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $66K · Total expenses $502K
13%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $380K · Total expenses $502K
76%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 81%
Overhead ratio 11%
Fundraising cost ratio 10%
Revenue growth -4%

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
Total grants receivedfrom 1 funder$28K

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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)$422K revenue · viewing · ⤓ 990 PDF
FY2024$439K revenue · ⤓ 990 PDF
FY2023$348K revenue · ⤓ 990 PDF
FY2022$460K revenue · ⤓ 990 PDF
FY2021$456K revenue · ⤓ 990 PDF
FY2020$378K 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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