The Roots Network FY2022 filing

Tax-deductible

Austin, TX501(c)(3)ReligionEIN 82-2634461Revenue $410K in FY2022

On file with the IRStherootsnetwork.orgPo Box 341073, 78734-0018 · Austin, TXTax-exempt since Jul 2018Publicly supported charity — 170(b)(1)(A)(vi)

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To make disciples of jesus christ by planting and empowering churches in places where others seldom go. To see lives, communities and churches rooted in the love of christ and transformed by the gospel through planting churches through evangelism and outreach, strengthening indigenous local churches by equipping them through leadership and discipleship training and leading missions projects such as medical clinics, water wells and poverty programs as a platform to share the gospel and connect people to the local church.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$91K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $29K a year · 8% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$91K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $24K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$410K
+16% vs prior year
Spent
$352K
To programs
91%
Net assets
$226K
By yearFY2020–FY2024
Revenue
$410K
FY2022▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$284K
FY2021$355K
FY2022$410K
FY2023$436K
FY2024$377K
Expenses
$352K
FY2022▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$236K
FY2021$300K
FY2022$352K
FY2023$427K
FY2024$398K
Net assets
$226K
FY2022▲ +22%
Tap a bar for its year
Net assets by fiscal year
FY2020$130K
FY2021$184K
FY2022$226K
FY2023$235K
FY2024$213K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 2018.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $321K Management & general 7% · $23K Fundraising 2% · $8K

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

11 people listed on the 990; $91K paid to officers and key staff.

Part VII, Section A · reportable compensation
$90,687Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Fundraising
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Adam Koelling’s $102K as Pastor is at the 90th percentile of top reported officer pay among 2133 $100K–1M religion 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 · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021
Adam Koelling$101,696$92,372$90,687$97,365

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.

See The Roots Network executive salaries →

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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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Plants and empowers churches in underserved areas, transforming lives through evangelism, training, and aid.

Provided by the organization

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1 program · $321K · in their own filed words · FY2022
01

The organization works in rwanda, burundi, and democratic republic of the congo, africa, where it plants churches, constructs water wells, constructs church facilities, supports the local school system with a daily meal program for students, conducts leadership and discipleship training for local pastors, provides disaster relief…

$321Kprogram 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 · FY2024
Total grants receivedfrom 2 funders$24K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$410K
Ln 12
Gifts and grantsLn 1h$410K
Money outPt IX
$352K
Ln 25
Programscol B$321K
Managementcol C$23K
Fundraisingcol D$8K
Owns and owesPt X
$226K
net assets · Ln 32
Cash and savingsLn 1–2$210K
Total assetsLn 16$228K
LiabilitiesLn 26$3K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$410K
Total revenueLn 12$410K
Assets in detailPt X, end of year
CashLn 1$210K
Cash and savings togetherLn 1–2$210K
Other assetsLn 15$500
Total assetsLn 16$228K
LiabilitiesLn 26$3K
Net assetsLn 32$226K
OperationsPt I, VI
EmployeesI 51
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$154K$210K
Total assetsLn 16$191K$228K
LiabilitiesLn 26$7K$3K
Net assetsLn 32$184K$226K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$85K$84K$1K
Other employee benefitsLn 9$21K$21K
Payroll taxesLn 10$7K$6K$87
Other fees for servicesLn 11g$50K$50K
TravelLn 17$4K$4K
Conferences, conventions and meetingsLn 19$23K$23K
Other expenses (24a–d)Ln 24$99K$99K
All other expensesLn 24e$64K$34K$22K$8K
Total functional expensesLn 25$352K$321K$23K$8K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $377K$398K−$21K$213K 990 PDF
FY2023 $436K$427K$9K$235K 990 PDF
FY2022 Viewing $410K$352K$57K$226K 990 PDF
FY2021 $355K$300K$55K$184K 990 PDF
FY2020 $284K$236K$48K$130K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $409,737 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $354,621$409,737
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $354,621$409,737
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $119,160$113,195
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $180,823$239,278
I-18 Total expensesPrior year $299,983$352,473
I-19 Revenue less expensesPrior year $54,638$57,264
Part VI · Governance 10 of 10 board members independent, 5 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $409,737 across 3 lines filed
VIII-1f All other contributions, gifts and grants$409,737
VIII-1h Total contributions, gifts and grants$409,737
VIII-12 Total revenue$409,737
Part IX · Statement of functional expenses $352,473 across 8 lines filed
IX-7 Other salaries and wagesPrograms $84,243 · Management $1,135$85,378
IX-9 Other employee benefitsPrograms $21,286$21,286
IX-10 Payroll taxesPrograms $6,444 · Management $87$6,531
IX-11g Other fees for servicesPrograms $49,982$49,982
IX-17 TravelPrograms $3,558$3,558
IX-19 Conferences, conventions and meetingsPrograms $22,636$22,636
IX-24 Other expenses (24a–d)Programs $99,083$99,083
IX-24e All other expensesPrograms $34,199 · Management $21,746 · Fundraising $8,074$64,019
IX-25 Total functional expensesPrograms $321,431 · Management $22,968 · Fundraising $8,074$352,473
Part X · Balance sheet $228,222 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $153,929$209,763
X-9 Prepaid expenses and deferred chargesStart of year $20,773$17,959
X-15 Other assetsStart of year $16,500$500
X-16 Total assetsStart of year $191,202$228,222
X-17 Accounts payable and accrued expensesStart of year $6,836$2,692
X-26 Total liabilitiesStart of year $6,836$2,692
X-27 Net assets without donor restrictionsStart of year $184,366$225,530
X-32 Total net assets or fund balancesStart of year $184,366$225,530
X-33 Total liabilities and net assetsStart of year $191,202$228,222
Part XI · Reconciliation of net assets $225,530 net assets at year end
XI-1 Total revenue$409,737
XI-2 Total expenses$352,473
XI-3 Revenue less expenses$57,264
XI-4 Net assets at start of year$184,366
XI-8 Prior period adjustments−$16,100
XI-10 Net assets at end of year$225,530

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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