Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
990 • Fiscal year 2024 • EIN 82-3932159
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 6.1% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
Assets
Up$207,928
Up $75,911 (+58%) from 2023
Net Assets
Up$175,973
Up $48,199 (+38%) from 2023
Liabilities
Up$31,955
Up $27,712 (+653%) from 2023
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
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.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $54,501 | $128,020 | ▲ $73,519 |
| Savings and Temporary Cash Investments | $77,516 | $79,908 | ▲ $2,392 |
| Total Assets | $132,017 | $207,928 | ▲ $75,911 |
| Liabilities | |||
| Other Liabilities | $4,243 | $31,955 | ▲ $27,712 |
| Total Liabilities | $4,243 | $31,955 | ▲ $27,712 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $7,124 | $120,240 | ▲ $113,116 |
| Net Assets Without Donor Restrictions | $120,650 | $55,733 | ▼ $64,917 |
| Total Net Assets Fund Balance | $127,774 | $175,973 | ▲ $48,199 |
| Total Liabilities and Net Assets / Fund Balance | $132,017 | $207,928 | ▲ $75,911 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jennet Gray | Director | PT | $18,019 | $18,019 |
| Name | Title |
|---|---|
| Lynne Edwards | President |
| Deborah Carter | Director |
| Katie Morell | Director |
| Max Frank | Director |
| Megan FitzMaurice | Director |
| Melissa Coriell | Director |
| Treone Cooley | Director |
| Anna Kinney | Secretary |
| Trace McKellips | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $193,633 |
| Other Expenses | $51,602 |
| Total Fundraising Expense | $10,470 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $108,327 | $39,681 | $7,228 | $155,236 |
| Other Employee Benefits | $13,808 | $5,463 | $890 | $20,161 |
| Payroll Taxes | $12,486 | $4,946 | $804 | $18,236 |
| All Other Expenses | $12,993 | $839 | $405 | $14,237 |
| Occupancy | $11,450 | $2,021 | - | $13,471 |
| Insurance | $8,198 | $1,133 | - | $9,331 |
| Fees for Services Management | $2,288 | - | - | $2,288 |
| Information Technology | - | $2,115 | - | $2,115 |
| Fees for Services Accounting | - | $1,650 | - | $1,650 |
| Office Expenses | - | $1,303 | - | $1,303 |
| Advertising | - | $386 | $666 | $1,052 |
| Other Expenses | $220 | $2,668 | $477 | $697 |
| Total Functional Expenses | $172,560 | $62,205 | $10,470 | $245,235 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $27,753 |
| Fundraising Gross Income | $20,852 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fundraiser | $58,107 | $20,852 | $18,795 | $2,057 |
| Total Events | $58,107 | $20,852 | $27,753 | $-6,901 |
| Liability | Amount |
|---|---|
| Contribution to return | $25,000 |
| Payroll taxes | $6,455 |
| Sales tax | $500 |
“The initial draft of the 990 is prepared by a CPA, and reviewed by the Programs Administrator and School Director. A final draft is made available to the board for review prior to submission.”
“Organizational bylaws and conflict of interest policy available upon request. We share our 990 with non-profit clearinghouse websites such as Guidestar.org and make available upon request.”
“Line 1: Through nature-based early childhood education, Roots Forest School fosters curiosity, community, and imagination to inspire stewardship and empower life-long learners. Roots Forest School provides classes for children aged 18 months - 5 years in an outdoor setting. Line 4a: Roots Forest School was Idahos first nature-based preschool. We were founded in 2015 with 16 families and have grown each year. This year, we celebrated our tenth school year in operation. For the 2024-2025 school year we had 48 children enrolled in our drop-off preschool classes that meet 2-3 times a week from September through May. Additionally we had 25 children and their caregivers enrolled in our parent toddler class that meets once a week from September through May. We provided $23,088 in scholarship funds to families enrolled at Roots during the 2024-2025 school year. We generate scholarship funding from private donations, grants and school fundraisers. Each December, we host a community event, Trek to the North Pole, with around 300 children and adults attending to participate in a forest scavenger hunt through the snow to find Santa Claus at the North Pole. This event is typically funded by funds granted from the Local Option Tax Commission. Roots also attends and hosts activities at local outreach events around McCall such as the Arbor Day celebration, Kaleidoscope Arts Festival and the Idaho Gives Community Fair.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 666 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 386 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1052 |
| IRS990/AllOtherContributionsAmt | 0 | 114553 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 405 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 839 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 12993 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 14237 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Jennet Gray |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2083150925 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 2003 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | McCall |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ID |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 83638 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 54501 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 128020 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 37255 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 151808 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2392 |
| IRS990/CYOtherExpensesAmt | 0 | 51602 |
| IRS990/CYOtherRevenueAmt | 0 | -6447 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 145681 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 48199 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 193633 |
| IRS990/CYTotalExpensesAmt | 0 | 245235 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 10470 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 293434 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | See Schedule O |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 7124 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 120240 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 11 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 172560 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1650 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1650 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 2288 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 2288 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 18.75 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Jennet Gray |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Katie Morell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Treone Cooley |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Anna Kinney |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Melissa Coriell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Deborah Carter |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Lynne Edwards |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Trace McKellips |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Megan FitzMaurice |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Max Frank |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 18019 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2018 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 37255 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 27753 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 20852 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 321187 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 454 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 2115 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2115 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1133 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 8198 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9331 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2392 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2392 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | ID |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 127774 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 175973 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -6901 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -6901 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 454 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 454 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 120650 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 55733 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2021 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 11450 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 13471 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1303 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1303 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 890 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 5463 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 13808 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 20161 |
| IRS990/OtherExpensesGrp/Desc | 0 | Supplies |
| IRS990/OtherExpensesGrp/Desc | 1 | Bank Charges and Fees |
| IRS990/OtherExpensesGrp/Desc | 2 | Event expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Gifts |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 477 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2668 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2429 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 361 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 220 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2429 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2668 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 361 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 697 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4243 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 31955 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 7228 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 39681 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 108327 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 155236 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 804 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4946 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 12486 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 18236 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | Trace McKellips |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624410 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuition |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 145681 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 145681 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 90515 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1646 |
| IRS990/PYOtherExpensesAmt | 0 | 33472 |
| IRS990/PYOtherRevenueAmt | 0 | -5363 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 141970 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 22388 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 172908 |
| IRS990/PYTotalExpensesAmt | 0 | 206380 |
| IRS990/PYTotalRevenueAmt | 0 | 228768 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 48199 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Sales tax |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Contribution to return |
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| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Fundraiser |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The initial draft of the 990 is prepared by a CPA, and reviewed by the Programs Administrator and School Director. A final draft is made available to the board for review prior to submission. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Organizational bylaws and conflict of interest policy available upon request. We share our 990 with non-profit clearinghouse websites such as Guidestar.org and make available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Line 1: Through nature-based early childhood education, Roots Forest School fosters curiosity, community, and imagination to inspire stewardship and empower life-long learners. Roots Forest School provides classes for children aged 18 months - 5 years in an outdoor setting. Line 4a: Roots Forest School was Idahos first nature-based preschool. We were founded in 2015 with 16 families and have grown each year. This year, we celebrated our tenth school year in operation. For the 2024-2025 school year we had 48 children enrolled in our drop-off preschool classes that meet 2-3 times a week from September through May. Additionally we had 25 children and their caregivers enrolled in our parent toddler class that meets once a week from September through May. We provided $23,088 in scholarship funds to families enrolled at Roots during the 2024-2025 school year. We generate scholarship funding from private donations, grants and school fundraisers. Each December, we host a community event, Trek to the North Pole, with around 300 children and adults attending to participate in a forest scavenger hunt through the snow to find Santa Claus at the North Pole. This event is typically funded by funds granted from the Local Option Tax Commission. Roots also attends and hosts activities at local outreach events around McCall such as the Arbor Day celebration, Kaleidoscope Arts Festival and the Idaho Gives Community Fair. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part III response or note to any other line in Part III |
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| IRS990/USAddress/CityNm | 0 | McCall |
| IRS990/USAddress/StateAbbreviationCd | 0 | ID |
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| IRS990/WebsiteAddressTxt | 0 | www.rootsforestschool.com |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JENNET GRAY |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.