Nonprofit · EIN 84-3917496
FOSTERING ROOTS INC
Tax-exempt · ELLIJAY, GA 30540
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $263,686 | $48,934 | $214,752 | $318,971 | $12,065 | $306,906 |
| December 31, 2024 | 990-EZ | $67,659 | $58,608 | $9,051 | $97,517 | $5,363 | $92,154 |
| December 31, 2023 | 990-EZ | $74,644 | $44,231 | $30,413 | $88,771 | $5,668 | $83,103 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $263,202
- Program service revenue
- $0
- Investment income
- $484
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $48,934
Balance sheet and other
- Total assets, start of year
- $97,517
- Total assets, end of year
- $318,971
- Total liabilities, end of year
- $12,065
- Net assets, end of year
- $306,906
- Net assets without donor restrictions
- $306,906
- Gross receipts
- $263,686
- Employees
- 0
- Volunteers
- 10
- Year formed
- 2010
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Katherine Moyers | President Trustee or director, Officer | 20 | $0 |
| Victoria Perigo | Vice President Trustee or director, Officer | 10 | $0 |
| Laura Lyles | Vice President Trustee or director, Officer | 10 | $0 |
| Brigitte Perigo | Treasurer Trustee or director, Officer | 2 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Katherine Moyers | President | 20 | $0 |
| Victoria Perigo | Vice President | 10 | $0 |
| Laura Lyles | Vice President | 10 | $0 |
| Brigitte Perigo | Treasurer | 2 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Katherine Moyers | President | 20 | $0 |
| Victoria Perigo | Vice President | 10 | $0 |
| Laura Lyles | Vice President | 10 | $0 |
| Brigitte Perigo | Treasurer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 82, ELLIJAY, GA 30540-0002
- Principal officer (990 for 2025)
- BRIGITTE PERIGO, 65 North Ave, Ellijay, GA 30540
- Signed the 990
- BRIGITTE PERIGO, TREASURER
- Phone
- (706) 273-8712
- Return prepared by
- RL JENNINGS AND ASSOCIATES PC
Mission
Support for Foster Families in Gilmer County GA
Program accomplishments
- Support for Foster Families in Gilmer County GAExpenses $48,934 · revenue $263,202
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 84-3917496
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P32)
- Assets (IRS master file)
- $318,971
- Income (IRS master file)
- $263,686
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $263,686 | $48,934 | $318,971 | IRS |
| 990-EZ | December 2024 | $67,659 | $58,608 | $97,517 | IRS |
| 990-EZ | December 2023 | $74,644 | $44,231 | $88,771 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-3917496).
Questions about FOSTERING ROOTS INC
- What is the EIN of FOSTERING ROOTS INC?
- The employer identification number (EIN) of FOSTERING ROOTS INC is 84-3917496.
- Is FOSTERING ROOTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to FOSTERING ROOTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FOSTERING ROOTS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FOSTERING ROOTS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FOSTERING ROOTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FOSTERING ROOTS INC?
- The 990 for the year ended December 31, 2025 names BRIGITTE PERIGO.
- Who are the officers and directors of FOSTERING ROOTS INC?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FOSTERING ROOTS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $263,686, expenses of $48,934 and total assets of $318,971 at year end.
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