Roots & Wings Foundation

Nonprofit profile at a glance

EIN
223683539
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Denville, NJ, USA
Phone
9734536668
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$1,498,498
Expenses
$1,130,351
Assets
$3,104,666
Liabilities
$91,487

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • PAUL HEROUX (BOARD PRESIDENT)
  • KARNA CESTERO (VICE PRESIDENT)
  • EDITH FIATO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • EDITH FIATO (EXECUTIVE DIRECTOR): $181,739 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide safe housing, emotional support, life skills, and educational opportunities for youth aging out of foster care; empowering them to rise toward their greatest potential

What it reported doing in 2025

Youth support: we make a long-term investment in each young adult to allow them the time and support to build the educational foundation and social maturity they need to succeed. The case management services provided by our professional staff serve as a safety net, protecting our young people from the risks former foster youth face when left without support and guidance. (see schedule o for detail)monthly life skills seminars were conducted throughout 2025 for the rise clients. In-person workshops are led by community partners, industry experts, and/or staff. We have covered topics such as financial literacy skills, creating vision boards, building healthy relationships, understanding consent, a career panel presentation, and cooking classes.education continues to be a major focus of our work. Our rise clients are either pursuing or furthering their education or acquiring career and vocational skills through a variety of schools or training programs. In 2025, roots and wings clients were enrolled at medical assistant training - union county, New Jersey city university, caldwell college, southern New Hampshire university, New Jersey institute of technology, county college of morris, ace healthcare, union county college, and lincoln tech. In 2025, four program members graduated from caldwell college, southern new hamsphire university, lincoln tech, and ace healthcare training.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 54% for direct work, and 46% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 83
  • Accountability: 100
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.3%; rating input score 55
  • Program expense ratio: 70.6%; rating input score 71
  • Fundraising efficiency: $8.16 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 24.6%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 2.75; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 16.1%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 40th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 55.3% of revenue deployed · 70.6% of spending went to programs
  • Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $797K in reported program spending
  • Leadership: top reported pay $182K · 14 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Financial Efficiency: Fundraising efficiency scored 28/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.