Roots and Wings Forest School

Nonprofit profile at a glance

EIN
874681132
IRS 990-EZ coverage
2022–2024
Forms available
Form 990 2023, Form 990-EZ 2024
Location
New York Mills, MN, USA
Rating
94
Verdict
STRONG
Rating confidence
Moderate
Sector
Kindergarten, Preschool, Nursery School, Early Admissions

Reported finances

Revenue
$195,650
Expenses
$228,005
Assets
$39,621
Liabilities
$11,702

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • HANNAH FRINK (PRESIDENT)

People named in this filing

  • ELENA WELLER (BOARD MEMBER)
  • KATRINA BALL (BOARD MEMBER)
  • AMY TERVOLA HULTBERG (BOARD MEMBER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

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.

What it reported doing in 2024

Educated children through place-based, child-centered experiences in an outdoor setting.

Operating model

Revenue model
Earned-program. 83% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 97
  • Transparency & Controls: 100
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.6%; rating input score 91

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -16.5%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 71.5% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 40% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 13.7% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $207K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 10/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.