Roots Forest School Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $293,434
- Spending
- $245,235
- Spent on programs
- 70%
- Reserves
- 2.7 months of spending
- Largest source of income
- donations and private grants, 52%
- Employees
- 11
- Volunteers
- 146
- Highest pay
- $18,019, director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 71 out of 100. Higher than 40% of charities in its peer group (education, $250k to $1m).
Reserves
10 of 35Spendable reserves would cover 2.7 months of spending.
Debt
16 of 20It owes 15% of what it owns.
Living within its means
15 of 15Income exceeded spending by 16% of income.
Income trend
15 of 15Income rose 28% on the year before.
Spending floor
15 of 1570% of spending went to programs and raising each dollar of donations cost 7 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 71 out of 100. Higher than 52% of charities in its peer group (education, $250k to $1m).
Independent board
25 of 255 of 6 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $172,560 spent. See Schedule O
- 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.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 2019.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.