Roots Academy Incorporated FY2024 filing

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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.
$51K 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

FY2024 · 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
$51K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
<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
$42K
32% of total assets
Looks good: liabilities are 32% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+0.8% vs prior year
Spent
$1.1M
To programs
56%
Net assets
$89K
By yearFY2022–FY2025
Revenue
$1.1M
FY2024▲ +0.8%
Tap a bar for its year
Revenue by fiscal year
FY2022$297K
FY2023$1.1M
FY2024$1.1M
FY2025$1.1M
Expenses
$1.1M
FY2024▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2022$288K
FY2023$957K
FY2024$1.1M
FY2025$1.1M
Net assets
$89K
FY2024▼ -20%
Tap a bar for its year
Net assets by fiscal year
FY2022$9K
FY2023$111K
FY2024$89K
FY2025$113K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

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% · $609K Management & general 44% · $480K

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

3 people listed on the 990; $51K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$51,365Pt 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.

See Roots Academy Incorporated executive salaries →

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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

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

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1 program · $609K · in their own filed words · FY2024
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.

$609Kprogram 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 1 funder$102K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$833K
Gifts and grantsLn 1h$235K
Money outPt IX
$1.1M
Ln 25
Programscol B$609K
Managementcol C$480K
Owns and owesPt X
$89K
net assets · Ln 32
Cash and savingsLn 1–2$37K
Total assetsLn 16$131K
LiabilitiesLn 26$42K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$235K
Government grantsLn 1e$235K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$833K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$37K
Cash and savings togetherLn 1–2$37K
Land, buildings, equipmentLn 10c$95K
Total assetsLn 16$131K
LiabilitiesLn 26$42K
Net assetsLn 32$89K
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 FY24End FY24
Cash and savingsLn 1–2$18K$37K
Land, buildings, equipmentLn 10c$96K$95K
Total assetsLn 16$158K$131K
LiabilitiesLn 26$47K$42K
Net assetsLn 32$111K$89K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$51K$51K
Other salaries and wagesLn 7$435K$435K
Other employee benefitsLn 9$6K$6K
Payroll taxesLn 10$52K$52K
Accounting feesLn 11c$12K$12K
Advertising and promotionLn 12$214$214
Office expensesLn 13$17K$12K$5K
Information technologyLn 14$4K$4K
OccupancyLn 16$265K$265K
TravelLn 17$1K$1K
Conferences, conventions and meetingsLn 19$5K$5K
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$11K$11K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$218K$52K$166K$0
Total functional expensesLn 25$1.1M$609K$480K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 11, 2026 $1.1M$1.1M$24K$113K 990 PDF
FY2024 ViewingFiled with the IRS May 8, 2025 $1.1M$1.1M−$22K$89K 990 PDF
FY2023Filed with the IRS May 10, 2024 $1.1M$957K$102K$111K 990 PDF
FY2022Filed with the IRS Jul 3, 2023 $297K$288K$9K$9K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $1,067,398 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $213,950$234,784
I-9 Program service revenuePrior year $845,063$832,614
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,059,013$1,067,398
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $443,318$544,447
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $514,174$544,707
I-18 Total expensesPrior year $957,492$1,089,154
I-19 Revenue less expensesPrior year $101,521−$21,756
Part VI · Governance 0 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
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
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,067,398 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$234,784
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$234,784
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $832,614 · Unrelated business $0 · Excluded from tax $0$832,614
VIII-12 Total revenueRelated to mission $832,614 · Unrelated business $0 · Excluded from tax $0$1,067,398
Part IX · Statement of functional expenses $1,089,154 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $51,365$51,365
IX-7 Other salaries and wagesPrograms $434,898$434,898
IX-9 Other employee benefitsPrograms $6,351$6,351
IX-10 Payroll taxesPrograms $51,833$51,833
IX-11c Accounting feesManagement $11,800$11,800
IX-12 Advertising and promotionManagement $214$214
IX-13 Office expensesPrograms $12,474 · Management $4,824$17,298
IX-14 Information technologyManagement $4,134$4,134
IX-16 OccupancyManagement $265,067$265,067
IX-17 TravelManagement $1,226$1,226
IX-19 Conferences, conventions and meetingsManagement $5,233$5,233
IX-20 InterestManagement $2,361$2,361
IX-22 Depreciation, depletion and amortizationManagement $10,530$10,530
IX-23 InsuranceManagement $8,651$8,651
IX-24 Other expenses (24a–d)Programs $51,792 · Management $166,401 · Fundraising $0$218,193
IX-25 Total functional expensesPrograms $608,713 · Management $480,441 · Fundraising $0$1,089,154
Part X · Balance sheet $131,196 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $17,777$36,529
X-10c Land, buildings and equipment, netStart of year $95,507$94,667
X-16 Total assetsStart of year $158,065$131,196
X-17 Accounts payable and accrued expensesStart of year $3,716$603
X-26 Total liabilitiesStart of year $47,216$42,103
X-27 Net assets without donor restrictionsStart of year $110,849$89,093
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $110,849$89,093
X-33 Total liabilities and net assetsStart of year $158,065$131,196
Part XI · Reconciliation of net assets $89,093 net assets at year end
XI-1 Total revenue$1,067,398
XI-2 Total expenses$1,089,154
XI-3 Revenue less expenses−$21,756
XI-4 Net assets at start of year$110,849
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$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$89,093

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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