Civic Intelligence

Roots Forest School Inc.

990 • Fiscal year 2024 • EIN 82-3932159

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 23, 2025

PO Box 2003McCall, ID 83638

(208) 315-0925

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.15x

Higher debt load relative to assets than 82% of similar nonprofits.

2024 filings • 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.

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

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

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

Top Officer Pay

85th percentile

$18,019

Higher top officer pay than 85% of similar nonprofits.

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

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

Asset Growth

86th percentile

58%

Faster asset growth than 86% of similar nonprofits.

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

Revenue Growth

74th percentile

28%

Faster revenue growth than 74% of similar nonprofits.

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

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

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$321,187
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennet GrayDirectorPT$18,019$18,019

Board Members and Trustees

NameTitle
Lynne EdwardsPresident
Deborah CarterDirector
Katie MorellDirector
Max FrankDirector
Megan FitzMauriceDirector
Melissa CoriellDirector
Treone CooleyDirector
Anna KinneySecretary
Trace McKellipsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$151,808
Program Service Revenue
$145,681
Investment Income
$2,392
Other Revenue
$-6,447
All Other Contributions
$114,553
Change in Net Assets
$48,199
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$27,753
Fundraising Gross Income$20,852
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraiser$58,107$20,852$18,795$2,057
Total Events$58,107$20,852$27,753$-6,901
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contribution to return$25,000
Payroll taxes$6,455
Sales tax$500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

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.

Governing documents etc available to public Part VI line 19

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.

Filing and Contact Details

Filer

Filer Name
Roots Forest School Inc
EIN
82-3932159
In Care Of
% Jennet Gray
Phone
2083150925
Address
PO Box 2003, McCall, ID 83638

Signing Officer

Name
Jennet Gray
Title
Director
Phone
2083150925
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Trace McKellips
Formed
2018
Legal Domicile
Id
Voting Board Members
6
Independent Board Members
5
Employees
11
Volunteers
146

Preparer

Firm
Jacob W Styer CPA PLLC
Address
PO Box 1091, Sandpoint, ID 83864
Preparer
Jacob W Styer Cpapfs
Phone
8289898095
Supplemental Narrative

Additional Explanations

Part III response or note to any other line in Part III

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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 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/ExplanationTxt1Organizational 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/ExplanationTxt2Line 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/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part III response or note to any other line in Part III
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JENNET GRAY

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