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Roots Forest School INC

Tax-deductible

McCall, ID501(c)(3)EducationEIN 82-3932159Revenue $293K in FY2024

On file with the IRSrootsforestschool.com2018 State Park Rd, 83638-0000 · McCall, IDTax-exempt since Apr 2019School — 170(b)(1)(A)(ii)

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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.

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
Run by 168 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $33K a year · 14% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$18K
to officers and key staff · 7% of spending
Top officer’s pay lower than 87% of similar orgs
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $12K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$32K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 6 voting members
Looks good: 5 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$293K
+28% vs prior year
Spent
$245K
To programs
70%
Net assets
$176K
By yearFY2020–FY2024
Revenue
$293K
FY2024▲ +28%
Tap a bar for its year
Revenue by fiscal year
FY2020$140K
FY2021$173K
FY2022$199K
FY2023$229K
FY2024$293K
Expenses
$245K
FY2024▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$172K
FY2023$206K
FY2024$245K
Net assets
$176K
FY2024▲ +38%
Tap a bar for its year
Net assets by fiscal year
FY2020$35K
FY2021$65K
FY2022$143K
FY2023$128K
FY2024$176K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2019.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $173K Management & general 25% · $62K Fundraising 4% · $10K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $18K paid to officers and key staff.

Part VII, Section A · reportable compensation
Jennet Gray
Director
$18,019Pt VII · Sec A
Katie Morell
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Anna Kinney
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Lynne Edwards
President
$0Pt VII · Sec A
$0Pt VII · Sec A

Jennet Gray’s $18K as Director is at the 13th percentile of top reported officer pay among 1613 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023
Jennet Gray$18,019$15,195

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Teaches preschoolers environmental awareness and life skills through outdoor, child-led adventures.

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Provided by the organization

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1 program · $173K · in their own filed words · FY2024
01

See Schedule O

$173Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
McCall Donnelly Education Foundation INCFY2025$12K
Total grants receivedfrom 1 funder$12K

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$293K
Ln 12
Gifts and grantsLn 1h$152K
Fees for servicesLn 2g$146K
Investment incomeLn 3$2K
Money outPt IX
$245K
Ln 25
Programscol B$173K
Managementcol C$62K
Fundraisingcol D$10K
Owns and owesPt X
$176K
net assets · Ln 32
Cash and savingsLn 1–2$208K
Total assetsLn 16$208K
LiabilitiesLn 26$32K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$152K
Fundraising eventsLn 1c$37K
Fees for servicesLn 2g$146K
Investment incomeLn 3$2K
Total revenueLn 12$293K
Assets in detailPt X, end of year
CashLn 1$128K
SavingsLn 2$80K
Cash and savings togetherLn 1–2$208K
Total assetsLn 16$208K
LiabilitiesLn 26$32K
Net assetsLn 32$176K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6168
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$132K$208K
Total assetsLn 16$132K$208K
LiabilitiesLn 26$4K$32K
Net assetsLn 32$128K$176K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$155K$108K$40K$7K
Other employee benefitsLn 9$20K$14K$5K$890
Payroll taxesLn 10$18K$12K$5K$804
Management feesLn 11a$2K$2K
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$1K$386$666
Office expensesLn 13$1K$1K
Information technologyLn 14$2K$2K
OccupancyLn 16$13K$11K$2K
InsuranceLn 23$9K$8K$1K
Other expenses (24a–d)Ln 24$6K$3K$3K$477
All other expensesLn 24e$14K$13K$839$405
Total functional expensesLn 25$245K$173K$62K$10K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $293K$245K$48K$176K 990 PDF
FY2023 $229K$206K$22K$128K 990 PDF
FY2022 $199K$172K$27K$143K 990 PDF
FY2021 $173K$65K 990 PDF
FY2020 $140K$35K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $293,434 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $90,515$151,808
I-9 Program service revenuePrior year $141,970$145,681
I-10 Investment incomePrior year $1,646$2,392
I-11 Other revenuePrior year −$5,363−$6,447
I-12 Total revenuePrior year $228,768$293,434
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $172,908$193,633
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $33,472$51,602
I-18 Total expensesPrior year $206,380$245,235
I-19 Revenue less expensesPrior year $22,388$48,199
Part VI · Governance 5 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $293,434 across 7 lines filed
Lines not itemized here account for $454 of total revenue; see the IRS return.
VIII-1c Fundraising events$37,255
VIII-1f All other contributions, gifts and grants$114,553
VIII-1h Total contributions, gifts and grants$151,808
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $145,681$145,681
VIII-3 Investment incomeExcluded from tax $2,392$2,392
VIII-8 Net income from fundraising eventsExcluded from tax −$6,901−$6,901
VIII-12 Total revenueRelated to mission $146,135 · Unrelated business $0 · Excluded from tax −$4,509$293,434
Part IX · Statement of functional expenses $245,235 across 12 lines filed
IX-7 Other salaries and wagesPrograms $108,327 · Management $39,681 · Fundraising $7,228$155,236
IX-9 Other employee benefitsPrograms $13,808 · Management $5,463 · Fundraising $890$20,161
IX-10 Payroll taxesPrograms $12,486 · Management $4,946 · Fundraising $804$18,236
IX-11a Management feesPrograms $2,288$2,288
IX-11c Accounting feesManagement $1,650$1,650
IX-12 Advertising and promotionManagement $386 · Fundraising $666$1,052
IX-13 Office expensesManagement $1,303$1,303
IX-14 Information technologyManagement $2,115$2,115
IX-16 OccupancyPrograms $11,450 · Management $2,021$13,471
IX-23 InsurancePrograms $8,198 · Management $1,133$9,331
IX-24 Other expenses (24a–d)Programs $3,010 · Management $2,668 · Fundraising $477$6,155
IX-24e All other expensesPrograms $12,993 · Management $839 · Fundraising $405$14,237
IX-25 Total functional expensesPrograms $172,560 · Management $62,205 · Fundraising $10,470$245,235
Part X · Balance sheet $207,928 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $54,501$128,020
X-2 Savings and temporary cash investmentsStart of year $77,516$79,908
X-16 Total assetsStart of year $132,017$207,928
X-25 Other liabilitiesStart of year $4,243$31,955
X-26 Total liabilitiesStart of year $4,243$31,955
X-27 Net assets without donor restrictionsStart of year $120,650$55,733
X-28 Net assets with donor restrictionsStart of year $7,124$120,240
X-32 Total net assets or fund balancesStart of year $127,774$175,973
X-33 Total liabilities and net assetsStart of year $132,017$207,928
Part XI · Reconciliation of net assets $175,973 net assets at year end
XI-1 Total revenue$293,434
XI-2 Total expenses$245,235
XI-3 Revenue less expenses$48,199
XI-4 Net assets at start of year$127,774
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$175,973

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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