Nonprofit · EIN 88-4143262
GROWING ROOTS INC
Tax-exempt · CUSTER, SD 57730
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $214,625 | $155,733 | $58,892 | $139,179 | $748 | $138,431 |
| December 31, 2024 | 990-EZ | $152,390 | $111,307 | $41,083 | $79,538 | – | $79,538 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $68,414
- Program service revenue
- $146,211
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $103,936
- Salaries, compensation and benefits (total)
- $113,445
- Professional fundraising fees
- $5,000
- Legal fees
- $610
- Accounting fees
- $101
- Occupancy
- $4,200
- Travel
- $362
- Depreciation
- $578
- Program services (functional)
- $148,575
- Management and general (functional)
- $2,158
- Fundraising (functional)
- $5,000
Balance sheet and other
- Total assets, start of year
- $80,026
- Total assets, end of year
- $139,179
- Total liabilities, end of year
- $748
- Net assets, end of year
- $138,431
- Land, buildings and equipment
- $11,086
- Net assets without donor restrictions
- $138,431
- Gross receipts
- $214,625
- Employees
- 9
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jessica Hartman | Director Trustee or director | 1 | $0 |
| Katelyn Crowley | Director Trustee or director | 1 | $0 |
| NORA SMOLNISKY | President Officer | 4 | $0 |
| ELIZA RANEY | Vice President Officer | 2 | $0 |
| SARAH WEDGE | Treasurer Officer | 4 | $0 |
| SONJA TENNYSON | Secretary Officer | 1 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nora Smolnisky | President | 10 | $0 |
| Eliza Raney | Vice-President | 5 | $0 |
| Sarah Wedge | Secretary | 5 | $0 |
| Samuel Smolnisky | Treasurer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 594 S 11TH ST, CUSTER, SD 57730-2412
- In care of
- % SAMUEL SMOLNISKY
- Principal officer (990 for 2025)
- Nora Smolnisky
- Signed the 990
- Sarah Wedge, Treasurer
- Phone
- (605) 574-1773
- Return prepared by
- Angeloff Consulting LLC
Mission
To provide high-quality, learner-centered early childhood education that fosters socio-emotional development and academic readiness.
Program accomplishments
- Growing Roots Inc achieved the following milestones in service of our communitys youth and families: Provided a learner-centered environment for 23 students, utilizing a curriculum rooted in socio-emotional development and curiosity-based, intentionally designed learning. Formally approved the expansion of our services through the opening of a 03 classroom. This initiative extends our reach to infants and toddlers, addressing a critical need for high-quality early childhood care in our community. Invested in community educational standards by sending 1 staff member to the National Montessori Conference. This advanced training equips our team with specialized Early Childhood Education (ECE) knowledge to be implemented directly within our programs.Expenses $148,575
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 88-4143262
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization, Type I
- Donations deductible (Pub 78)
- Supporting organization, 50% limit
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33)
- Assets (IRS master file)
- $139,179
- Income (IRS master file)
- $214,625
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990-EZ | December 2024 | – | – | – | IRS |
| 990-PF | December 2023 | $68,801 | $30,346 | $38,455 | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about GROWING ROOTS INC
- What is the EIN of GROWING ROOTS INC?
- The employer identification number (EIN) of GROWING ROOTS INC is 88-4143262.
- Is GROWING ROOTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to GROWING ROOTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
- Which annual return does GROWING ROOTS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of GROWING ROOTS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GROWING ROOTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of GROWING ROOTS INC?
- The 990 for the year ended December 31, 2025 names Nora Smolnisky.
- Who are the officers and directors of GROWING ROOTS INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does GROWING ROOTS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $214,625, expenses of $155,733 and total assets of $139,179 at year end.
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