1. Remove the wheel from ATV
2. Remove the valve, let air out.
3. Break beads. Here is a couple of pictures of the bead breaker I made. I made it because I heard that the cheaper ones you get at Northern, etc., are not very good. This one works extremely well, and sits in a hitch to hold it still. Some tires are stubborn due to thin sidewalls (dunlops). I just push on them, then rotate the tire 30 degrees and push again, I keep rotating and pushing until they come loose.

The older version (below) didn't have a curved pushing shoe, and was made from flimsy thin tubing. After using this one for a few tires, I needed to curve the pushing shoe (heated it with torch) in order to persuade dunlop beads to break. I then bent the thin tubing on mudrunners (tight beads). That is why I rebuilt the base part with heavier steel.

4. After breaking both beads, get a coulpe of tire spoons (the long, good kind if possible), and begin lifting tire over the rim. Always start from the side of the rim that has the recessed area closest to it, and stomp the tire down and hold the tire bead in the recessed area to give you the slack you need to lift the bead over the tire (opposite where you have pushed the tire down with your feet. Alternate spoons. Do not use much force, since you can easily damage the tire or bend the rim. A 12 year old would have the strength to do this part. After you get the bead over, flip tire over and get the other bead over untill tire is free from rim.
5. Installation is reverse, sortof. Lay tires down on ground so you are sure you have a lefty tire and a righty tire (tread is directional, just do one tire with the tread going the other way). Lay rims down in tires with the recessed area inside the rim closest to the tire. USe spoons to work rim under the bead. After the first bead is over the rim, flip tire over and get the other bead over the rim. Use feet as necessary. Repeat process for other tire.
6. Using a compressor with a fairly big tank attemp to pump up tire. Beads will seat with a loud thump, be careful to keep fingers out of bead area (risk of dismemberment). A quick fill air fitting may be needed. Do not put valves in yet, they prevent air from getting in fast enough. Tire stores have a hose that allows maximum flow through the tire stem. You might try a hose with a clamp on it. Tire stores also use dish soap on the bead to make it slippery. They also may have an expanding strap to clamp around the tire and squeeze it to help push beads out when trying to seat them. You may try using a ratchet strap.
7. After beads seat, let air out and put valves in stems. Inflate to 5psi (or whatever).