Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Roots and Wings Forest School
EIN 87-4681132 • 501(c)3 • New York Mills, MN
Profile
To awaken and cultivate a deeper connection to nature and self, and to ignite a lifelong love of learning, by guiding children through place- based, child-centered education and experiences in the great outdoors.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.30x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Balance Sheet
Assets
Down$39,621
Down $34,153 (-46%) from 2023
Liabilities
Down$11,702
Down $1,798 (-13%) from 2023
Net Assets
Down$27,919
Down $32,355 (-54%) from 2023
Revenue
Down$195,650
Down $28,540 (-13%) from 2023
Expenses
Up$228,005
Up $37,261 (+20%) from 2023
Net Income
Down-$32,355
Down $65,801 (-197%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $39,621
- Liabilities
- $11,702
- Net assets
- $27,919
- Revenue
- $195,650
- Expenses
- $228,005
- Net income
- -$32,355
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $0.40 | $0.12 | $0.28 | $1.96 | $2.28 | $0.32 |
| 2023Detailed filing. Detailed filing data is available for this year. | $0.74 | $0.14 | $0.60 | $2.24 | $1.91 | $0.33 |
| 2022Detailed filing. Detailed filing data is available for this year. | $0.27 | $0.27 | $0.66 | $0.39 | $0.27 | |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jul 18, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $195,650
Mission and Program Overview
Mission
To awaken and cultivate a deeper connection to nature and self, and to ignite a lifelong love of learning, by guiding children through place- based, child-centered education and experiences in the great outdoors.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| EDUCATED CHILDREN THROUGH PLACE-BASED, CHILD-CENTERED EXPERIENCES IN AN OUTDOOR SETTING. | - | $206,626 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ELENA WELLER | Board Member | - | $0 | - | - |
| KATRINA BALL | Board Member | - | $0 | - | - |
| AMY TERVOLA HULTBERG | Board Member | - | $0 | - | - |
| HANNAH FRINK | President | - | $0 | - | - |
| EMILY FARNIOK | Treasurer | - | $0 | - | - |
| MEGHAN CURRENT-CARY | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Roots and Wings Forest School
- EIN
- 87-4681132
- Address
- 35324 550TH AVE, NEW YORK MILLS, MN 56567
Signing Officer
- Name
- Emily Farniok
- Title
- Treasurer
- Phone
- 2183250234
- Signed
- 2025-07-18
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Pickett & Demuth Ltd
- Address
- 115 N COURT ST, FERGUS FALLS, MN 56537-2106
- Preparer
- Suzanne Demuth
- Phone
- 2187366965
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Merchandise sales 1,512 total 1,512”
Form 990-ez, Part I, Line 16
“Fundraisers fundraiser expenses 2,504 expenses advertising & marketing 2,949 office expenses 2,070 interest expense 1,289 workers comp insurance 1,336 insurance 4,286 bank charges 9 memberships & subscriptio 2,434 snacks & meals 207 classroom consumables 2,903 classroom non-consumables 3,192 curriculum 2,630 field trips 249 repairs & maintenance 25 staff gear reimbursement 538 training & prof dev 1,735 clothing & merchandise 2,341 activity supplies/equip 13,742 special events 2,182 vehicle expenses 1,535 non-investment depreciation 7,030 total 55,186”
Form 990-ez, Part II, Line 24
“Bus 18,500 18,500 less accumulated depreciation 925 7,955 total 17,575 10,545”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 0 393 mortgage and other notes payable 13,500 11,309”
Form 990-ez, Part III
“To awaken and cultivate a deeper connection to nature and self, and to ignite a lifelong love of learning, by guiding children through place- based, child-centered education and experiences in the great outdoors.”
Raw XML Appendix160 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.
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| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 29076 |
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| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 16908 |
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| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -32355 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 796 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 39621 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 15411 |
| IRS990EZ/GrossReceiptsAmt | 0 | 195650 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 60274 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 27919 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 60274 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 27919 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 14950 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | AMY TERVOLA HULTBERG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | HANNAH FRINK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | EMILY FARNIOK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MEGHAN CURRENT-CARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 17575 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 10545 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 55186 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1512 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO AWAKEN AND CULTIVATE A DEEPER CONNECTION TO NATURE AND SELF, AND TO IGNITE A LIFELONG LOVE OF LEARNING, BY GUIDING CHILDREN THROUGH PLACE- BASED, CHILD-CENTERED EDUCATION AND EXPERIENCES IN THE GREAT OUTDOORS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 813 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 161819 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | EDUCATED CHILDREN THROUGH PLACE-BASED, CHILD-CENTERED EXPERIENCES IN AN OUTDOOR SETTING. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 206626 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 156260 |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 15411 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 13500 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 11702 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 228005 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 206626 |
| IRS990EZ/TotalRevenueAmt | 0 | 195650 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | RWFSMN.ORG |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | PUBLICIZED ON ITS PUBLICLY ACCESSIBLE INTERNET HOMEPAGE |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | WE RECEIVE A MONTHLY CHILD CARE STABILIZATION GRANT FROM THE STATE OF MINNESOTA. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MERCHANDISE SALES 1,512 TOTAL 1,512 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FUNDRAISERS FUNDRAISER EXPENSES 2,504 EXPENSES ADVERTISING & MARKETING 2,949 OFFICE EXPENSES 2,070 INTEREST EXPENSE 1,289 WORKERS COMP INSURANCE 1,336 INSURANCE 4,286 BANK CHARGES 9 MEMBERSHIPS & SUBSCRIPTIO 2,434 SNACKS & MEALS 207 CLASSROOM CONSUMABLES 2,903 CLASSROOM NON-CONSUMABLES 3,192 CURRICULUM 2,630 FIELD TRIPS 249 REPAIRS & MAINTENANCE 25 STAFF GEAR REIMBURSEMENT 538 TRAINING & PROF DEV 1,735 CLOTHING & MERCHANDISE 2,341 ACTIVITY SUPPLIES/EQUIP 13,742 SPECIAL EVENTS 2,182 VEHICLE EXPENSES 1,535 NON-INVESTMENT DEPRECIATION 7,030 TOTAL 55,186 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BUS 18,500 18,500 LESS ACCUMULATED DEPRECIATION 925 7,955 TOTAL 17,575 10,545 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 393 MORTGAGE AND OTHER NOTES PAYABLE 13,500 11,309 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO AWAKEN AND CULTIVATE A DEEPER CONNECTION TO NATURE AND SELF, AND TO IGNITE A LIFELONG LOVE OF LEARNING, BY GUIDING CHILDREN THROUGH PLACE- BASED, CHILD-CENTERED EDUCATION AND EXPERIENCES IN THE GREAT OUTDOORS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | EMILY FARNIOK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2183250234 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ROOTS AND WINGS FOREST SCHOOL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROOT |
| ReturnHeader/Filer/EIN | 0 | 874681132 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 35324 550TH AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW YORK MILLS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 56567 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 411840013 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PICKETT & DEMUTH LTD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 115 N COURT ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FERGUS FALLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 565372106 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2187366965 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SUZANNE DEMUTH |
| ReturnHeader/ReturnTs | 0 | 2025-11-12T15:07:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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