ROOTS AND WINGS CHILD DEVELOPMENT (EIN 931134240) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1994

Legal Domicile

Principal Officer

AMANDA BOWDEN

Phone

5413906543

Tax Period

2025-09-01 to 2025-12-31

ROOTS AND WINGS CHILD DEVELOPMENT, founded in 1994, is a micro nonprofit that reported $15K in total revenue in fiscal year 2025. Revenue fell 88% from the prior year — a significant decline worth monitoring. Expenses of $24K exceeded revenue, resulting in a 58% operating deficit.

Mission

ROOTS AND WINGS CHILD DEVELOPMENT SUPPORTS A CHILD'S NATURAL ABILITY TO SUCCEED IN THE WORLD. OUR PRESCHOOL USES AN INTEGRATED MODEL FOR EARLY CHILDHOOD EDUCATION, THAT INCORPORATES AND SYNTHESIZES BEST PRACTICES FROM CURRENT AND HISTORICAL RESEARCH.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $586

Program Service Revenue $0

Investment Income $14,173

Other Revenue $515

TOTAL REVENUE $15,274

Expense Breakdown

Grants Paid $0

Salaries & Benefits $13,594

Fundraising Expenses $0

Other Expenses $10,477

TOTAL EXPENSES $24,071

Year-over-Year Comparison

	2025	2024	Change
Revenue	$15,274	$125,362	-0.9%
Expenses	$24,071	$197,652	-0.9%
Net Income	$-8,797	$-72,290	-0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$4,438

Total Directors

$4,438

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOCELYN BURCH	BOARD PRESIDENT	2.50	Officer Director	$0	$0	$0
AMANDA BOWDEN	DIRECTOR	40.00	Officer Director	$4,438	$0	$4,438
ALLISON NORTON	BOARD MEMBER	2.50	Director	$0	$0	$0
SARAH BRODERSON	BOARD MEMBER	2.50	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$15,274	$24,071	No data	$-8,797
2025	$125,362	$197,652	$8,708	$-72,290
2024	$168,537	$255,783	$104,445	$-87,246
2023	$202,914	$272,348	$199,503	$-69,434
2022	$280,664	$296,930	$261,436	$-16,266
2021	$375,872	$317,985	$253,887	$57,887
2020	$302,979	$286,753	$155,477	$16,226
2019	$297,237	$295,913	$143,498	$1,324

ROOTS AND WINGS CHILD DEVELOPMENT