Root Divisions mission is to empower artists, foster community service, inspire youth, and enrich the Bay Area through engagement in the visual arts.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
Run by 50 volunteers and 10 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 6
filings with a surplus
Average deficit $96K a year · 10% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$136K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.5M
81% of total assets
Concern: liabilities are 81% of assets; over 80%.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
+5% vs prior year
Spent
$1.2M
To programs
81%
Net assets
$349K
By yearFY2020–FY2025
Revenue
$1.0M
FY2025▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$831K
FY2021$884K
FY2022$1.0M
FY2023$953K
FY2024$997K
FY2025$1.0M
Expenses
$1.2M
FY2025▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$907K
FY2021$882K
FY2022$1.1M
FY2023$1.1M
FY2024$1.1M
FY2025$1.2M
Net assets
$349K
FY2025▼ -36%
Tap a bar for its year
Net assets by fiscal year
FY2020$848K
FY2021$851K
FY2022$764K
FY2023$645K
FY2024$542K
FY2025$349K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2005.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $1000K Management & general 8% · $105K Fundraising 11% · $132K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

20 people listed on the 990; $136K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Dir.
$83,899Pt VII · Sec A
Executive Dir.
$44,000Pt VII · Sec A
$7,695Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Michelle Mansour’s $84K as Executive Dir. is at the 20th percentile of top reported officer pay among 3924 $1–10M arts & culture 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 · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Michelle Mansour$83,899$83,899$81,650$93,486$66,953$68,600
Demetri Broxton$44,000—————
Alexis Javellana Hill$7,695—————
Makiko Harris————$885—
Rachel Dean———$575——

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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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers affordable art studios, free youth classes, adult courses, and exhibitions for artists and the public.

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Provided by the organization

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3 programs · $1000K · in their own filed words · FY2024
01

Exhibitions & Events

Features 350+ emerging and professional artists, providing the artists an audience and exposure, increasing their notoriety, and facilitating art sales. These events also act to build community, revitalize our neighborhood, and served over 9,000 visitors in the last year.

$386Kprogram expense
02

Youth & Adult Education

Serves 800+ youth with free art classes in 8 neighborhood after school programs and 550+ adults with low-cost art classes onsite. Classes are designed and taught by our Studio Artists as part of a service commitment exchange for subsidized studio space.

$353Kprogram expense
03

Studios

Served 25+ artists in 2024-25. Participants volunteer in other aspects of Root Division's mission and programs. Each artist receives subsidized studio space in return for 12 hours of volunteer service per month. These artists have contributed over 3,500 volunteer hours this past year.

$260Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Gifts and grantsLn 1h$695K
Fees for servicesLn 2g$313K
Other incomeLn 4–11$32K
Money outPt IX
$1.2M
Ln 25
Programscol B$1000K
Managementcol C$105K
Fundraisingcol D$132K
Owns and owesPt X
$349K
net assets · Ln 32
Cash and savingsLn 1–2$58K
Total assetsLn 16$1.9M
LiabilitiesLn 26$1.5M
PeoplePt VI, VII
20
listed · VII A
PaidVII A3
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$695K
Government grantsLn 1e$311K
Noncash giftsLn 1g$2K
Fundraising eventsLn 1c$43K
Fees for servicesLn 2g$313K
Investment incomeLn 3$4K
Other incomeLn 4–11$32K
Gains on assetsLn 7$0
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$14K
SavingsLn 2$44K
Cash and savings togetherLn 1–2$58K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$282K
Other assetsLn 15$1.5M
Total assetsLn 16$1.9M
LiabilitiesLn 26$1.5M
Net assetsLn 32$349K
OperationsPt I, VI
EmployeesI 510
VolunteersI 650
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$74K$58K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$342K$282K
Total assetsLn 16$2.5M$1.9M
LiabilitiesLn 26$1.9M$1.5M
Net assetsLn 32$542K$349K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$158K$102K$16K$39K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$329K$286K$19K$25K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$30K$25K$2K$3K
Payroll taxesLn 10$40K$32K$3K$5K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$20K$20K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$179K$149K$17K$13K
Advertising and promotionLn 12$4K$3K$219$705
Office expensesLn 13$17K$3K$4K$10K
Information technologyLn 14$8K$4K$3K$732
RoyaltiesLn 15$0
OccupancyLn 16$326K$321K$3K$2K
TravelLn 17$6K$2K$2K$1K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$555$555
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$59K$47K$4K$8K
InsuranceLn 23$4K$1K$3K$250
Other expenses (24a–d)Ln 24$56K$24K$9K$24K
All other expensesLn 24e$0
Total functional expensesLn 25$1.2M$1000K$105K$132K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.0M$1.2M−$193K$349K 990 PDF
FY2024 $997K$1.1M−$103K$542K 990 PDF
FY2023 $953K$1.1M−$119K$645K 990 PDF
FY2022 $1.0M$1.1M−$87K$764K 990 PDF
FY2021 $884K$882K$2K$851K 990 PDF
FY2020 $831K$907K−$76K$848K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $1,044,043 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $676,794$694,947
I-9 Program service revenuePrior year $301,166$312,922
I-10 Investment incomePrior year $3,647$4,209
I-11 Other revenuePrior year $15,279$31,965
I-12 Total revenuePrior year $996,886$1,044,043
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $430,197$556,964
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $669,586$679,604
I-18 Total expensesPrior year $1,099,783$1,236,568
I-19 Revenue less expensesPrior year −$102,897−$192,525
Part VI · Governance 17 of 17 board members independent, no flags
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,044,043 across 13 lines filed
VIII-1c Fundraising events$43,381
VIII-1e Government grants$310,735
VIII-1f All other contributions, gifts and grants$340,831
VIII-1g Noncash contributions (included above)$2,000
VIII-1h Total contributions, gifts and grants$694,947
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $312,922$312,922
VIII-3 Investment incomeExcluded from tax $4,209$4,209
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission $2,506 · Unrelated business $161 · Excluded from tax $6,379$9,046
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $22,815$22,815
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $104$104
VIII-12 Total revenueRelated to mission $315,428 · Unrelated business $161 · Excluded from tax $33,507$1,044,043
Part IX · Statement of functional expenses $1,236,568 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $102,400 · Management $15,754 · Fundraising $39,385$157,539
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $285,691 · Management $18,559 · Fundraising $24,866$329,116
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $25,092 · Management $1,841 · Fundraising $2,891$29,824
IX-10 Payroll taxesPrograms $32,389 · Management $2,834 · Fundraising $5,262$40,485
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $20,477$20,477
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $148,610 · Management $16,694 · Fundraising $13,270$178,574
IX-12 Advertising and promotionPrograms $2,912 · Management $219 · Fundraising $705$3,836
IX-13 Office expensesPrograms $3,470 · Management $3,819 · Fundraising $9,511$16,800
IX-14 Information technologyPrograms $4,333 · Management $2,585 · Fundraising $732$7,650
IX-15 Royalties$0
IX-16 OccupancyPrograms $320,570 · Management $2,723 · Fundraising $2,446$325,739
IX-17 TravelPrograms $2,008 · Management $2,451 · Fundraising $1,208$5,667
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $555$555
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $47,202 · Management $4,175 · Fundraising $7,976$59,353
IX-23 InsurancePrograms $1,480 · Management $2,770 · Fundraising $250$4,500
IX-24 Other expenses (24a–d)Programs $23,820 · Management $9,081 · Fundraising $23,552$56,453
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $999,977 · Management $104,537 · Fundraising $132,054$1,236,568
Part X · Balance sheet $1,855,712 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $51,901$13,985
X-2 Savings and temporary cash investmentsStart of year $21,826$44,426
X-3 Pledges and grants receivableStart of year $115,750$26,000
X-4 Accounts receivableStart of year $37,304$1,912
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $3,201$26,260
X-10c Land, buildings and equipment, netStart of year $341,593$282,240
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $1,888,057$1,460,889
X-16 Total assetsStart of year $2,459,632$1,855,712
X-17 Accounts payable and accrued expensesStart of year $19,184$24,406
X-19 Deferred revenueStart of year $1,171$3,243
X-25 Other liabilitiesStart of year $1,897,452$1,478,763
X-26 Total liabilitiesStart of year $1,917,807$1,506,412
X-27 Net assets without donor restrictionsStart of year $426,075$309,550
X-28 Net assets with donor restrictionsStart of year $115,750$39,750
X-32 Total net assets or fund balancesStart of year $541,825$349,300
X-33 Total liabilities and net assetsStart of year $2,459,632$1,855,712
Part XI · Reconciliation of net assets $349,300 net assets at year end
XI-1 Total revenue$1,044,043
XI-2 Total expenses$1,236,568
XI-3 Revenue less expenses−$192,525
XI-4 Net assets at start of year$541,825
XI-10 Net assets at end of year$349,300

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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