2011-09-12T15:12:17-05:00 2010-12-31 NISIVOCCIA LLP 200 VALLEY RD SUITE 300 MT ARLINGTON NJ 07856 990 2010-01-01 223683539 ROOTS & WINGS FOUNDATION ROOT 9733166044 115 ROUTE 46 WEST NO F-1000 MOUNTAIN LAKES NJ 070466044 KIM SPANGENBERG 9733166044 2011-08-08 1 THOMAS R DARTNELL CPA 9733281825 2011-08-08 2010 2016-03-07 17:11:31Z KIM SPANGENBERG 115 ROUTE 46 WEST NO F-1000 MOUNTAIN LAKES NJ 070466044 441281 0 X WWW.ROOTSANDWINGSNJ.ORG X 1999 NJ TO PROVIDE YOUNG ADULTS WHO AGE OUT OF THE FOSTER CARE SYSTEM IN NEW JERSEY WITH SAFE HOUSING, EDUCATION, COUNSELING, AND LIFE SKILLS IN ORDER TO EMPOWER THEM TOWARDS SELF SUFFICIENCY. 10 10 8 29 0 0 247979 354427 0 0 1632 1034 -3035 15053 246576 370514 0 86008 0 0 107694 213176 15848 15053 15053 103280 59184 226822 373421 19754 -2907 240845 244819 21931 28812 218914 216007 TO PROVIDE YOUNG ADULTS WHO AGE OUT OF THE FOSTER CARE SYSTEM IN NEW JERSEY WITH SAFE HOUSING, EDUCATION, COUNSELING, AND LIFE SKILLS IN ORDER TO EMPOWER THEM TOWARDS SELF SUFFICIENCY. 0 0 238150 92182 YOUTH SUPPORT AND HOUSING - TO PROVIDE AT-RISK ADOLESCENT AND AGED-OUT FOSTER CARE YOUTH WITH THE VITAL SUPPORT SYSTEMS NECESSARY FOR ACHIEVING SELF SUFFICIENCY. 238150 1 1 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 8 1 0 0 0 0 0 1 1 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ X KIM SPANGENBERG 9733166044 115 ROUTE 46 WEST NO F-1000 MOUNTAIN LAKES NJ 070466044 MATTHEW BAGGETT 1.00 X 0 0 0 ANTHONY CALLAGHAN 1.00 X 0 0 0 MARIA CHERNOCK 3.00 X 0 0 0 BILL CONDON 1.00 X 0 0 0 DEREK MORRISON 1.50 X 0 0 0 WAYNE ROTH 1.50 X 0 0 0 KIM SPANGENBERG 40.00 X 75617 0 0 JENNI BRIGGS 40.00 X 54498 0 0 KELLY JOYCE 3.50 X 0 0 0 AMANDA LAUE CALI 3.00 X 0 0 0 NEISA MAUTE 3.00 X 0 0 0 LESLIE SHAW 3.50 X 0 0 0 130115 0 0 0 0 0 0 0 186235 92182 76010 354427 225 225 24686 23877 809 809 809 61943 186235 46890 15053 15053 370514 809 0 15278 86008 86008 130115 66998 63117 65107 48332 16775 17954 9103 8851 15420 15420 15053 15053 270 270 4788 1701 3087 4000 4000 6213 5972 241 10031 2008 8023 COMMUNITY EDUCATION AND 9316 9316 CLIENT SUPPORT 8290 8290 TRAINING 856 422 434 373421 238150 120218 15053 194365 218204 9718 11758 6305 8938 23877 6580 5919 240845 244819 7000 20485 14931 8327 21931 28812 X 203914 195132 15000 20875 218914 216007 240845 244819 -2907 0 X X 0 1 1 X 0 X 61600 96344 143833 308984 416370 1027131 61600 96344 143833 308984 416370 1027131 1027131 2704 2231 2423 1632 225 9215 1036346 0.99110 0.98570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20000 5875 25875 20000 20000 0.19000 0.81000 0 0 0 CUSTODIAL FUNDS 8327 8327 370514 373421 -2907 0 -2907 417404 46890 46890 370514 0 370514 420311 46890 46890 373421 0 373421 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: EFFECTIVE DECEMBER 15, 2009, THE FOUNDATION ADOPTED ASC 740-10-50-15, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION RELATED TO THOSE TAX POSITIONS. THE CUMULATIVE EFFECT OF THIS CHANGE IN ACCOUNTING PRINCIPLE WAS IMMATERIAL. THE FOUNDATION FILES INCOME TAX RETURNS IN THE UNITED STATES FEDERAL AND NEW JERSEY STATE JURISDICTIONS. THE ASSOCIATION IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR NEW JERSEY STATE INCOME TAXES BEFORE CALENDAR YEAR 2006 OR FOR UNITED STATES FEDERAL INCOME TAXES BEFORE CALENDAR YEAR 2007. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 46,890. PART XIII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 46,890. X 1 CDK EVENTS MANAGEMENT 1465 ROUTE 23 SOUTH 189 WAYNE NJ 07470 0 219395 15053 204342 219395 15053 204342 OKTOBERFEST 219395 164829 54566 54566 GOLF OUTING 21848 19526 2322 2322 241243 184355 56888 56888 56888 0 1 RENT AND OCCUPANCY ASSISTANCE 9 86008 FORM 990, PART VI, SECTION B, LINE 11 ROOTS AND WINGS FOUNDATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS PROVIDED TO THE MEMBERS OF THE ORGANIZATIONS GOVERNING BODY FOR ANY COMMENTS PRIOR TO ITS SUBMISSION. THE GOVERNING BODY IS PROVIDED WITH A REASONABLE AMOUNT OF TIME TO REVIEW THE FORM 990. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED THROUGH MANAGEMENT TO THE OUTSIDE ACCOUNTING FIRM. ANY APPLICABLE ISSUES ARE ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C ROOTS AND WINGS FOUNDATION CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT REGULARLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, GOVERNING BODY AND MANAGEMENT WILL INVESTIGATE THE ISSUE. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST MANAGEMENT AND THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY. THE MEMBER WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THERE IS NO LONGER A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE FOUNDATIONS OFFICERS OR KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES AN INDEPENDENT BODY. FORM 990, PART VI, SECTION C, LINE 19 ROOTS AND WINGS FOUNDATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE UPON WRITTEN REQUEST AT THE FOUNDATIONS OFFICE AT 115 ROUTE 46 WEST, SUITE F-1000, MOUNTAIN LAKES, NJ 07046. IN ADDITION FORMS 1023 AS WELL AS THE FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT THE FOUNDATIONS OFFICE AT 115 ROUTE 46 WEST, SUITE F-1000, MOUNTAIN LAKES, NJ 07046. PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.