Civic Intelligence

Roots and Wings Child Development

990 • Fiscal year 2024 • EIN 93-1134240

Sep 01, 2023 to Aug 31, 2024 • Filed on Dec 13, 2024

Organization ProfileWWW.ROOTSANDWINGSPRESCHOOL.ORG
3703 International Way BMedford, OR 97504

(541) 779-3544

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

84th percentile

0.23x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.14x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

9th percentile

-52%

Higher net margin than 9% of similar nonprofits.

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

Top Officer Pay

89th percentile

$33,548

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 19.9% of source-year revenue.

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

Asset Growth

12th percentile

-48%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

28th percentile

-17%

Faster revenue growth than 28% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$104,445

Down $95,058 (-48%) from 2023

Net Assets

Down

$80,943

Down $87,246 (-52%) from 2023

Liabilities

Down

$23,502

Down $7,812 (-25%) from 2023

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin9th percentile

Revenue

Down

$168,537

Down $34,377 (-17%) from 2023

Expenses

Down

$255,783

Down $16,565 (-6.1%) from 2023

Net Income

Down

-$87,246

Down $17,812 (-26%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2011: $14,862Liabilities 2011: $6,9562011Assets 2012: $12,907Liabilities 2012: $6,3122012Assets 2013: $24,524Liabilities 2013: $26,0742013Assets 2014: $48,437Liabilities 2014: $4,601Net Assets 2014: $43,8362014Assets 2015: $55,506Liabilities 2015: $2,106Net Assets 2015: $53,4002015Assets 2016: $70,301Liabilities 2016: $2,463Net Assets 2016: $67,8382016Assets 2017: $130,657Liabilities 2017: $504Net Assets 2017: $130,1542017Assets 2018: $142,039Liabilities 2018: $6,555Net Assets 2018: $135,4842018Assets 2019: $143,498Liabilities 2019: $6,691Net Assets 2019: $136,8072019Assets 2020: $155,477Liabilities 2020: $2,444Net Assets 2020: $153,0332020Assets 2021: $253,887Liabilities 2021: $42,967Net Assets 2021: $210,9202021Assets 2022: $261,436Liabilities 2022: $23,813Net Assets 2022: $237,6232022Assets 2023: $199,503Liabilities 2023: $31,314Net Assets 2023: $168,1892023Assets 2024: $104,445Liabilities 2024: $23,502Net Assets 2024: $80,9432024Assets 2025: $8,708Liabilities 2025: $55Net Assets 2025: $8,6532025

Highlighted filing

2024

Assets$104,445
Liabilities$23,502
Net Assets$80,943
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2011: $114,622Expenses 2011: $121,886Net Income 2011: -$7,2642011Revenue 2012: $129,233Expenses 2012: $130,544Net Income 2012: -$1,3112012Revenue 2013: $126,020Expenses 2013: $136,771Net Income 2013: -$10,7512013Revenue 2014: $159,341Expenses 2014: $115,173Net Income 2014: $44,1682014Revenue 2015: $123,996Expenses 2015: $113,826Net Income 2015: $10,1702015Revenue 2016: $151,014Expenses 2016: $136,555Net Income 2016: $14,4592016Revenue 2017: $296,810Expenses 2017: $234,495Net Income 2017: $62,3152017Revenue 2018: $238,820Expenses 2018: $233,475Net Income 2018: $5,3452018Revenue 2019: $297,237Expenses 2019: $295,913Net Income 2019: $1,3242019Revenue 2020: $302,979Expenses 2020: $286,753Net Income 2020: $16,2262020Revenue 2021: $375,872Expenses 2021: $317,985Net Income 2021: $57,8872021Revenue 2022: $280,664Expenses 2022: $296,930Net Income 2022: -$16,2662022Revenue 2023: $202,914Expenses 2023: $272,348Net Income 2023: -$69,4342023Revenue 2024: $168,537Expenses 2024: $255,783Net Income 2024: -$87,2462024Revenue 2025: $125,362Expenses 2025: $197,652Net Income 2025: -$72,2902025

Highlighted filing

2024

Revenue$168,537
Expenses$255,783
Net Income-$87,246
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Dec 13, 2024
Return Version
2023v5.1
Gross Receipts
$168,537
Mission and Program Overview

Mission

Providing preschool and parenting workshops to families in the rogue valley offering tuition assistance for families in financial need.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$174,961$89,135▼ $85,826
Accounts Receivable$10,630$6,681▼ $3,949
Cash and Non-Interest-Bearing Accounts$3,905$2,926▼ $979
Land, Buildings, and Equipment, Net$4,967$2,784▼ $2,183
Total Assets$199,503$104,445▼ $95,058
Other Assets Total$5,040$2,919▼ $2,121
Liabilities
Grants Payable$30,833$22,535▼ $8,298
Accounts Payable and Accrued Expenses$221$694▲ $473
Other Liabilities$260$273▲ $13
Total Liabilities$31,314$23,502▼ $7,812
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$168,189$80,943▼ $87,246
Total Net Assets Fund Balance$168,189$80,943▼ $87,246
Total Liabilities and Net Assets / Fund Balance$199,503$104,445▼ $95,058

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,784$35,598$38,382
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Amanda BowdenDirectorFT$33,548$33,548
Gisselle AcevedoDirectorFT$32,883$32,883

Board Members and Trustees

NameTitle
Daniel IlerBoard President
Aubrey OwensBoard Member
Layne SnyderBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$8,005
Program Service Revenue
$160,366
Investment Income
$166
Other Revenue
$0
All Other Contributions
$7,508
Change in Net Assets
$-87,246
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$194,071
Other Expenses$61,712
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$140,938--$140,938
Payroll Taxes$53,133--$53,133
Fees for Services Accounting$7,911--$7,911
Insurance-$7,476-$7,476
Fees for Services Other$250$3,687-$3,937
All Other Expenses$1,116$1,824-$2,940
Other Expenses$3,690$2,399-$2,399
Depreciation Depletion$2,183--$2,183
Advertising$1,956--$1,956
Office Expenses-$281-$281
Total Functional Expenses$211,177$44,606$0$255,783
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$273
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“No review was or will be conducted.”

Form 990, Part VI, Section C, Line 18

“Documents can be made available upon request.”

Form 990, Part VI, Section C, Line 19

“No other documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Roots and Wings Child Development
EIN
93-1134240
Phone
5417793544
Address
3703 INTERNATIONAL WAY B, MEDFORD, OR 97504

Signing Officer

Name
Amanda Bowden
Title
Curriculum Director
Phone
5417793544
Signed
2024-12-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amanda Bowden
Formed
1994
Legal Domicile
Or
Voting Board Members
0
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Capstone Cpas
Address
3232 HILLCREST PARK DR, MEDFORD, OR 97504
Preparer
Russell C Cramer
Phone
5417796600
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0AMANDA BOWDEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1GISSELLE ACEVEDO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt033548
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt132883
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS CAN BE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0199503
IRS990/TotalAssetsEOYAmt0104445
IRS990/TotalAssetsGrp/BOYAmt0199503
IRS990/TotalAssetsGrp/EOYAmt0104445
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt08005
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt044606
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0211177
IRS990/TotalFunctionalExpensesGrp/TotalAmt0255783
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt031314
IRS990/TotalLiabilitiesEOYAmt023502
IRS990/TotalLiabilitiesGrp/BOYAmt031314
IRS990/TotalLiabilitiesGrp/EOYAmt023502
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0168189
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt080943
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0211177
IRS990/TotalProgramServiceRevenueAmt0160366
IRS990/TotalReportableCompFromOrgAmt066431
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0160532
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0168537
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0199503
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0104445
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03703 INTERNATIONAL WAY B
IRS990/USAddress/CityNm0MEDFORD
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097504
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.ROOTSANDWINGSPRESCHOOL.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0AMANDA BOWDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CURRICULUM DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05417793544
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROOTS AND WINGS CHILD DEVELOPMENT
ReturnHeader/Filer/BusinessNameControlTxt0ROOT
ReturnHeader/Filer/EIN0931134240
ReturnHeader/Filer/PhoneNum05417793544
ReturnHeader/Filer/USAddress/AddressLine1Txt03703 INTERNATIONAL WAY B
ReturnHeader/Filer/USAddress/CityNm0MEDFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097504
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0813917978
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAPSTONE CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03232 HILLCREST PARK DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEDFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097504
ReturnHeader/PreparerPersonGrp/PhoneNum05417796600
ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RUSSELL C CRAMER
ReturnHeader/ReturnTs02024-12-13T14:57:08-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$104,445
Liabilities
$23,502
Net assets
$80,943
Revenue
$168,537
Expenses
$255,783
Net income
-$87,246
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$1.25$1.98$0.72
2024Detailed filing. Detailed filing data is available for this year.$1.04$0.24$0.81$1.69$2.56$0.87
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.31$1.68$2.03$2.72$0.69
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$0.24$2.38$2.81$2.97$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$0.43$2.11$3.76$3.18$0.58
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.02$1.53$3.03$2.87$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.07$1.37$2.97$2.96$0.01
2018Summary only. Only limited summary data is available for this year.$1.42$0.07$1.35$2.39$2.33$0.05
2017Summary only. Only limited summary data is available for this year.$1.31$0.01$1.30$2.97$2.34$0.62
2016Summary only. Only limited summary data is available for this year.$0.70$0.02$0.68$1.51$1.37$0.14
2015Summary only. Only limited summary data is available for this year.$0.56$0.02$0.53$1.24$1.14$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.05$0.44$1.59$1.15$0.44
2013Summary only. Only limited summary data is available for this year.$0.25$0.26$1.26$1.37$0.11
2012Summary only. Only limited summary data is available for this year.$0.13$0.06$1.29$1.31$0.01
2011Summary only. Only limited summary data is available for this year.$0.15$0.07$1.15$1.22$0.07