Roots Forest School Inc (EIN 823932159) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2018

Legal Domicile

Principal Officer

Katie Morell

Tax Period

2023-01-01 to 2023-12-31

Roots Forest School Inc, founded in 2018, is a small nonprofit in the Education sector that reported $229K in total revenue in fiscal year 2023. Revenue grew 15% year-over-year, indicating healthy expansion. Expenses of $206K left a modest 10% surplus.

Mission

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $90,515

Program Service Revenue $141,970

Investment Income $1,646

Other Revenue $-5,363

TOTAL REVENUE $228,768

Expense Breakdown

Grants Paid $0

Salaries & Benefits $172,908

Fundraising Expenses $9,196

Program Expenses $145,339

Other Expenses $33,472

TOTAL EXPENSES $206,380

Year-over-Year Comparison

	2023	2022	Change
Revenue	$228,768	$199,382	+0.1%
Expenses	$206,380	$172,468	+0.2%
Net Income	$22,388	$26,914	-0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

168

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

$15,195

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jennet Gray	Director	16.80	Director	$15,195	$0	$15,195
Deborah Carter	Director	0.50	Director	$0	$0	$0
Lynne Edwards	Director	1.00	Director	$0	$0	$0
Melissa Coriell	Director	0.50	Director	$0	$0	$0
Katie Morell	President	4.00	Officer Director	$0	$0	$0
Treone Cooley	Treasurer	0.50	Officer Director	$0	$0	$0
Anna Kinney	Secretary	3.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$228,768	$206,380	$132,017	$22,388
2022	$199,382	$172,468	$143,045	$26,914

Roots Forest School Inc