Civic Intelligence

Fostering Roots Inc

EIN 84-3917496 • 501(c)3 • Ellijay, GA

Profile

Support for Foster Families in Gilmer County GA

65 North AvenueEllijay, GA 30540

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

75th percentile

0.05x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.08x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

68th percentile

13%

Higher net margin than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

68th percentile

9.9%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

-9.4%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$97,517

Up $8,746 (+9.9%) from 2023

Liabilities

Down

$5,363

Down $305 (-5.4%) from 2023

Net Assets

Up

$92,154

Up $9,051 (+11%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin68th percentile

Revenue

Down

$67,659

Down $6,985 (-9.4%) from 2023

Expenses

Up

$58,608

Up $14,377 (+33%) from 2023

Net Income

Down

$9,051

Down $21,362 (-70%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2020: $3,180Liabilities 2020: $02020Assets 2021: $27,583Liabilities 2021: $3,548Net Assets 2021: $24,0352021Assets 2022: $58,219Liabilities 2022: $6,052Net Assets 2022: $52,1672022Assets 2023: $88,771Liabilities 2023: $5,668Net Assets 2023: $83,1032023Assets 2024: $97,517Liabilities 2024: $5,363Net Assets 2024: $92,1542024

Highlighted filing

2024

Assets$97,517
Liabilities$5,363
Net Assets$92,154
Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0Revenue 2020: $7,870Expenses 2020: $4,168Net Income 2020: $3,7022020Revenue 2021: $24,869Expenses 2021: $4,014Net Income 2021: $20,8552021Revenue 2022: $50,461Expenses 2022: $22,329Net Income 2022: $28,1322022Revenue 2023: $74,644Expenses 2023: $44,231Net Income 2023: $30,4132023Revenue 2024: $67,659Expenses 2024: $58,608Net Income 2024: $9,0512024

Highlighted filing

2024

Revenue$67,659
Expenses$58,608
Net Income$9,051
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$97,517
Liabilities
$5,363
Net assets
$92,154
Revenue
$67,659
Expenses
$58,608
Net income
$9,051
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$97.5$5.36$92.2$67.7$58.6$9.05
2023Detailed filing. Detailed filing data is available for this year.$88.8$5.67$83.1$74.6$44.2$30.4
2022Detailed filing. Detailed filing data is available for this year.$58.2$6.05$52.2$50.5$22.3$28.1
2021Detailed filing. Detailed filing data is available for this year.$27.6$3.55$24.0$24.9$4.01$20.9
2020Summary only. Only limited summary data is available for this year.$3.18$0.00$7.87$4.17$3.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$67,659
Mission and Program Overview

Mission

Support for Foster Families in Gilmer County GA

Program Services

DescriptionGrantsExpenses
Support services$0$48,780
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katherine MoyersPresidentPT$0--
Victoria PerigoVice PresidentPT$0--
Laura LylesVice PresidentPT$0--
Brigitte PerigoTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Fostering Roots Inc
EIN
84-3917496
Phone
7062738712
Address
65 NORTH AVENUE, ELLIJAY, GA 30540

Signing Officer

Name
Brigitte Perigo
Title
Treasurer
Phone
7062738712
Signed
2025-11-10

Preparer

Firm
Rl Jennings and Associates Pc
Address
506 E 3rd St, Rome, GA 30161
Preparer
Marvin Chance
Phone
7062731945
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“Interest 331.”

Form 990EZ, Part I, Line 16

“Christmas giftd for foster children 9198.”

Form 990EZ, Part I, Line 16

“Gifts for Foster parents 5000.”

Form 990EZ, Part I, Line 16

“Gifts - Other 4393.”

Form 990EZ, Part I, Line 16

“Bank Charges 108.”

Form 990EZ, Part I, Line 16

“Supplies - Office 869.”

Form 990EZ, Part I, Line 16

“Foster Home expenses 26935.”

Form 990EZ, Part I, Line 16

“Contributions 2250.”

Form 990EZ, Part I, Line 16

“Training 75.”

Form 990EZ, Part I, Line 16

“Meeting expenses 1660.”

Form 990EZ, Part I, Line 16

“Scholarship 500.”

Form 990EZ, Part I, Line 16

“Sponsorship 2500.”

Form 990EZ, Part I, Line 16

“Sweatshirts & Tshirts 1635.”

Raw XML Appendix182 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0Brigitte Perigo
IRS990EZ/BooksInCareOfDetail/PhoneNum07062738712
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt065 North Main
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Ellijay
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030540
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt088771
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt096062
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt067328
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt09051
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt088771
IRS990EZ/Form990TotalAssetsGrp/EOYAmt097517
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt067659
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt083103
IRS990EZ/NetAssetsOrFundBalancesEOYAmt092154
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt083103
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt092154
IRS990EZ/OccupancyRentUtltsAndMaintAmt03485
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Katherine Moyers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Victoria Perigo
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Laura Lyles
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Brigitte Perigo
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01455
IRS990EZ/OtherExpensesTotalAmt055123
IRS990EZ/OtherRevenueTotalAmt0331
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Support for Foster Families in Gilmer County GA
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Support services
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt048780
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt05668
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt05363
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt058608
IRS990EZ/TotalProgramServiceExpensesAmt048780
IRS990EZ/TotalRevenueAmt067659
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt067238
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt074440
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt050434
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt024869
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0216981
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0216981
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt067238
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt074440
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt050434
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt024869
IRS990ScheduleA/Total509Grp/TotalAmt0216981
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0216981
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Interest 331.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Christmas giftd for foster children 9198.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Gifts for Foster parents 5000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Gifts - Other 4393.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Bank Charges 108.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Supplies - Office 869.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Foster Home expenses 26935.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Contributions 2250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Training 75.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Meeting expenses 1660.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Scholarship 500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Sponsorship 2500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Sweatshirts & Tshirts 1635.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIGITTE PERIGO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07062738712
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOSTERING ROOTS INC
ReturnHeader/Filer/BusinessNameControlTxt0FOST
ReturnHeader/Filer/EIN0843917496
ReturnHeader/Filer/PhoneNum07062738712
ReturnHeader/Filer/USAddress/AddressLine1Txt065 NORTH AVENUE
ReturnHeader/Filer/USAddress/CityNm0ELLIJAY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030540
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582357052
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RL JENNINGS AND ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0506 E 3rd St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rome
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030161
ReturnHeader/PreparerPersonGrp/PhoneNum07062731945
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Marvin Chance
ReturnHeader/ReturnTs02025-11-10T05:50:20-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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