Civic Intelligence

Roots Forest School Inc

EIN 82-3932159 • 501(c)3 • Mccall, ID

Profile

Roots Forest School is organized for educational purposes for preschool-aged children. Through child-led adventures, children in Roots Forest School become more connected to our local environment and community. Using place and play based learning, each student receives a seasonally based educational experience rooted in self-awareness, sensory development, social/emotional skills, and environmental consciousness.

PO Box 2785Mccall, ID 83638

www.rootsforestschool.com

Siviq Scores

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

Liabilities / Assets

81st percentile

0.15x

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

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

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

71st percentile

16%

Higher net margin than 71% of similar nonprofits.

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

Top Officer Pay

87th percentile

$18,019

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

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

Asset Growth

87th percentile

58%

Faster asset growth than 87% of similar nonprofits.

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

Revenue Growth

77th percentile

28%

Faster revenue growth than 77% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$207,928

Up $75,911 (+58%) from 2023

Liabilities

Up

$31,955

Up $27,712 (+653%) from 2023

Net Assets

Up

$175,973

Up $48,199 (+38%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin71st percentile

Revenue

Up

$293,434

Up $64,666 (+28%) from 2023

Expenses

Up

$245,235

Up $38,855 (+19%) from 2023

Net Income

Up

$48,199

Up $25,811 (+115%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$300K$200K$100K$0Assets 2018: $12,477Liabilities 2018: $02018Assets 2019: $27,426Net Assets 2019: $27,4262019Assets 2020: $34,820Net Assets 2020: $34,8202020Assets 2021: $65,375Net Assets 2021: $65,3752021Assets 2022: $143,045Liabilities 2022: $392Net Assets 2022: $142,6532022Assets 2023: $132,017Liabilities 2023: $4,243Net Assets 2023: $127,7742023Assets 2024: $207,928Liabilities 2024: $31,955Net Assets 2024: $175,9732024

Highlighted filing

2024

Assets$207,928
Liabilities$31,955
Net Assets$175,973
Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

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

$300K$200K$100K$0Revenue 2018: $97,106Expenses 2018: $84,629Net Income 2018: $12,4772018Revenue 2019: $125,379Expenses 2019: $110,430Net Income 2019: $14,9492019Revenue 2020: $140,413Expenses 2020: $133,019Net Income 2020: $7,3942020Revenue 2021: $173,274Expenses 2021: $142,719Net Income 2021: $30,5552021Revenue 2022: $199,382Expenses 2022: $172,468Net Income 2022: $26,9142022Revenue 2023: $228,768Expenses 2023: $206,380Net Income 2023: $22,3882023Revenue 2024: $293,434Expenses 2024: $245,235Net Income 2024: $48,1992024

Highlighted filing

2024

Revenue$293,434
Expenses$245,235
Net Income$48,199
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$207,928
Liabilities
$31,955
Net assets
$175,973
Revenue
$293,434
Expenses
$245,235
Net income
$48,199
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$0.32$1.76$2.93$2.45$0.48
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.04$1.28$2.29$2.06$0.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.00$1.43$1.99$1.72$0.27
2021Detailed filing. Detailed filing data is available for this year.$0.65$0.65$1.73$1.43$0.31
2020Detailed filing. Detailed filing data is available for this year.$0.35$0.35$1.40$1.33$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.27$1.25$1.10$0.15
2018Summary only. Only limited summary data is available for this year.$0.12$0.00$0.97$0.85$0.12
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 1, 2022
Return Version
2021v4.0
Gross Receipts
$173,274
Mission and Program Overview

Mission

Through nature-based early childhood education, Roots Forest School fosters curiosity, community, and imagination to inspire stewardship and empower life-long learners. Cont. Schedule O.

Roots Forest School is organized for educational purposes for preschool-aged children. Through child-led adventures, children in Roots Forest School become more connected to our local environment and community. Using place and play based learning, each student receives a seasonally based educational experience rooted in self-awareness, sensory development, social/emotional skills, and environmental consciousness.

Program Services

DescriptionGrantsExpenses
Roots Forest School was Idaho's first nature-based preschool. We were founded in 2015 with 16 families and have grown exponentially each year. In the 2018-2019 school year we have 48 children enrolled in our drop-off preschool classes that meet 2-3 times a week from September through May. Additionally we have 20 children and 19 adults enrolled in our parent-toddler class that meets once a week from September through May. In 2018 we provided $10,000 in scholarship money to low-income families in our community, providing a preschool education for their children. These scholarships were funded by private donations and school fundraisers. In December 2018 we hosted a community event, The Trek to the North Pole, with 250 children and adults attending to participate in a forest scavenger hunt through the snow to find 'Santa Claus' at the 'North Pole.'We have worked with other educators around the state of Idaho to help them infuse more hands-on, nature-based learning experiences into their curriculum, sharing our work at both the 2018 Idaho Environmental Education Association Conference in Lewiston, Idaho as well as the 2018 Conference for the Idaho Association of the Education of Young Children in Boise, Idaho. Our school's founder and director was also named the 2019 Idaho Non-Formal Environmental Educator of the Year by the Idaho Environmental Education Association.--
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MELISSA CORIELLPresidentPT$0--
JENNET GRAYSecretary-$0--
KATIE MORELLTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Roots Forest School Inc
EIN
82-3932159
Phone
2083150925
Address
PO BOX 2785, MCCALL, ID 83638

Signing Officer

Name
Katie Morell
Title
Treasurer
Signed
2022-04-01
Discuss with paid preparer
Yes

Preparer

Firm
Lamm and Company CPA PA
Address
311 Deinhard Ln, McCall, ID 83638
Preparer
J Barrett Lamm
Phone
2086342351
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $133”

Other Expenses.1012

“Insurance $2048”

Other Expenses.1

“Bank Charges $2204”

Other Expenses.2

“WORKERS COMP $1860”

Other Expenses.3

“OFFICE EXPENSE $1652”

Other Expenses.4

“Fund Raising costs $1414”

Other Expenses.5

“SUPPLIES $1333”

Other Expenses.6

“CLASSROOM SUPPLIES $853”

Other Expenses.7

“MEALS $709”

Other Expenses.9

“TRAVEL $371”

Other Expenses.10

“GIFTS $360”

Other Expenses.11

“Repairs and maintenance $344”

Other Expenses.12

“MISC $275”

Other Expenses.13

“Professional development $234”

Other Expenses.14

“Dues and subscriptions $200”

Other Expenses.15

“LICENSE $100”

Raw XML Appendix164 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/USAddress/CityNm0MCCALL
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IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt014090
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Roots Forest School is organized for educational purposes for preschool-aged children. Through child-led adventures, children in Roots Forest School become more connected to our local environment and community. Using place and play based learning, each student receives a seasonally based educational experience rooted in self-awareness, sensory development, social/emotional skills, and environmental consciousness.
IRS990EZ/PrintingPublicationsPostageAmt0514
IRS990EZ/ProgramServiceRevenueAmt0123696
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Roots Forest School was Idaho's first nature-based preschool. We were founded in 2015 with 16 families and have grown exponentially each year. In the 2018-2019 school year we have 48 children enrolled in our drop-off preschool classes that meet 2-3 times a week from September through May. Additionally we have 20 children and 19 adults enrolled in our parent-toddler class that meets once a week from September through May. In 2018 we provided $10,000 in scholarship money to low-income families in our community, providing a preschool education for their children. These scholarships were funded by private donations and school fundraisers. In December 2018 we hosted a community event, The Trek to the North Pole, with 250 children and adults attending to participate in a forest scavenger hunt through the snow to find 'Santa Claus' at the 'North Pole.'We have worked with other educators around the state of Idaho to help them infuse more hands-on, nature-based learning experiences into their curriculum, sharing our work at both the 2018 Idaho Environmental Education Association Conference in Lewiston, Idaho as well as the 2018 Conference for the Idaho Association of the Education of Young Children in Boise, Idaho. Our school's founder and director was also named the 2019 Idaho Non-Formal Environmental Educator of the Year by the Idaho Environmental Education Association.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt0123233
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt012295
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0142719
IRS990EZ/TotalRevenueAmt0173274
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.rootsforestschool.com
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $133
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $2048
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bank Charges $2204
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WORKERS COMP $1860
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICE EXPENSE $1652
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Fund Raising costs $1414
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SUPPLIES $1333
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CLASSROOM SUPPLIES $853
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MEALS $709
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TRAVEL $371
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10GIFTS $360
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11REPAIRS AND MAINTENANCE $344
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12MISC $275
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13PROFESSIONAL DEVELOPMENT $234
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14DUES AND SUBSCRIPTIONS $200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15LICENSE $100
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Expenses.12
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATIE MORELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROOTS FOREST SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0ROOT
ReturnHeader/Filer/EIN0823932159
ReturnHeader/Filer/PhoneNum02083150925
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2785
ReturnHeader/Filer/USAddress/CityNm0MCCALL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083638
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0McCall
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
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ReturnHeader/PreparerPersonGrp/PhoneNum02086342351
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J Barrett Lamm
ReturnHeader/ReturnTs02022-04-01T06:12:45-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KATIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MORELL
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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