Roots Academy Incorporated

Tax-deductible

St Johns, FL501(c)(3)Since 2022Human ServicesEIN 87-3566228

Roots Academy is a Christian Early Learning Center and Preschool seeking to provide the best care and learning environment through teacher-directed activities that focus on both learning and play. We provide nurturing environments where children will make new friends, explore, discover, and have fun while learning about God's love and plan for their life.

501(c)(3) charity; gifts are tax-deductible.
56¢ of each $1 spent went to programs.
$62K 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

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
3 of 4
filings with a surplus
Average surplus $28K a year · 3% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
56%
of spending
Worth a look: 56% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$62K
to officers and key staff · 5% of spending
Top officer’s pay lower than 92% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $102K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$146K
56% of total assets
Fine: liabilities are 56% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
2
of 3 voting members
Looks good: 2 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+8% vs prior year
Spent
$1.1M
To programs
56%
Net assets
$113K
By yearFY2022–FY2025
Revenue
$1.1M
FY2025▲ +8%
Revenue by fiscal year
FY2022$297K
FY2023$1.1M
FY2024$1.1M
FY2025$1.1M
Expenses
$1.1M
FY2025▲ +3%
Expenses by fiscal year
FY2022$288K
FY2023$957K
FY2024$1.1M
FY2025$1.1M
Net assets
$113K
FY2025▲ +27%
Net assets by fiscal year
FY2022$9K
FY2023$111K
FY2024$89K
FY2025$113K

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2022.

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

Where the money goes

56 cents of each dollar spent went to programs.

Program services 56% · $632K Management & general 31% · $350K Fundraising 13% · $142K

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

Who runs it and what they're paid

3 people listed on the 990; $62K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$61,500Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Wendy Whitlow’s $62K as President is at the 8th percentile of top reported officer pay among 3869 $1–10M 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022
Wendy Whitlow$61,500$51,365$50,933$12,133

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 15aNo

Programs and updates

Provides Christian early learning and preschool education, fostering growth through play and God's love.

Provided by the organization

This section is blank until Roots Academy Incorporated claims this page.

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1 program service account for $632K of program spending, described in the organization's own filed words · FY2025.
01

Roots Academy is a Christian Early Learning Center and Preschool seeking to provide the best care and learning environment through teacher-directed activities that focus on both learning and play.

$632Kprogram expense

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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 1 funder$102K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$954K
Gifts and grantsLn 1h$194K
Money outPt IX
$1.1M
Ln 25
Programscol B$632K
Managementcol C$350K
Fundraisingcol D$142K
Owns and owesPt X
$113K
net assets · Ln 32
Cash and savingsLn 1–2$33K
Total assetsLn 16$259K
LiabilitiesLn 26$146K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$194K
Government grantsLn 1e$194K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$954K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$33K
Cash and savings togetherLn 1–2$33K
Land, buildings, equipmentLn 10c$203K
Total assetsLn 16$259K
LiabilitiesLn 26$146K
Net assetsLn 32$113K
OperationsPt I, VI
EmployeesI 547
VolunteersI 60
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 FY25End FY25
Cash and savingsLn 1–2$37K$33K
Land, buildings, equipmentLn 10c$95K$203K
Total assetsLn 16$131K$259K
LiabilitiesLn 26$42K$146K
Net assetsLn 32$89K$113K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$62K$62K
Other salaries and wagesLn 7$479K$479K
Other employee benefitsLn 9$6K$6K
Payroll taxesLn 10$49K$49K
Accounting feesLn 11c$13K$13K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$3K$3K
Information technologyLn 14$5K$5K
OccupancyLn 16$298K$298K
TravelLn 17$7K$7K
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$43$43
Depreciation, depletion and amortizationLn 22$13K$13K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$179K$37K$0$142K
Total functional expensesLn 25$1.1M$632K$350K$142K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.1M$1.1M$24K$113K 990 PDF
FY2024 $1.1M$1.1M−$22K$89K 990 PDF
FY2023 $1.1M$957K$102K$111K 990 PDF
FY2022 $297K$288K$9K$9K 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $1,148,790 across 10 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$194,305
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$194,305
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $954,485 · Unrelated business $0 · Excluded from tax $0$954,485
VIII-12 Total revenueRelated to mission $954,485 · Unrelated business $0 · Excluded from tax $0$1,148,790
Part IX · Statement of functional expenses $1,124,806 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $61,500$61,500
IX-7 Other salaries and wagesPrograms $479,497$479,497
IX-9 Other employee benefitsPrograms $5,602$5,602
IX-10 Payroll taxesPrograms $49,227$49,227
IX-11c Accounting feesManagement $13,010$13,010
IX-12 Advertising and promotionManagement $1,287$1,287
IX-13 Office expensesManagement $2,803$2,803
IX-14 Information technologyManagement $4,946$4,946
IX-16 OccupancyManagement $298,380$298,380
IX-17 TravelManagement $6,707$6,707
IX-19 Conferences, conventions and meetingsManagement $4,198$4,198
IX-20 InterestManagement $43$43
IX-22 Depreciation, depletion and amortizationManagement $12,579$12,579
IX-23 InsuranceManagement $6,217$6,217
IX-24 Other expenses (24a–d)Programs $36,532 · Management $0 · Fundraising $142,278$178,810
IX-25 Total functional expensesPrograms $632,358 · Management $350,170 · Fundraising $142,278$1,124,806
Part X · Balance sheet $258,836 assets, 9 lines filed
Asset lines not itemized here account for $22,014; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $36,529$33,367
X-10c Land, buildings and equipment, netStart of year $94,667$203,455
X-16 Total assetsStart of year $131,196$258,836
X-17 Accounts payable and accrued expensesStart of year $603$3,160
X-26 Total liabilitiesStart of year $42,103$145,533
X-27 Net assets without donor restrictionsStart of year $89,093$113,303
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $89,093$113,303
X-33 Total liabilities and net assetsStart of year $131,196$258,836
Part XI · Reconciliation of net assets $113,303 net assets at year end
XI-1 Total revenue$1,148,790
XI-2 Total expenses$1,124,806
XI-3 Revenue less expenses$23,984
XI-4 Net assets at start of year$89,093
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$226
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$113,303

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

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