Newroot Learning Institute F/k/a Umoja Student Development Corp

Nonprofit profile at a glance

EIN
364263664
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Chicago, IL, USA
Phone
7733123898
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Vocational, Technical Schools

Official website

Reported finances

Revenue
$2,328,574
Expenses
$2,647,917
Assets
$2,139,262
Liabilities
$476,471

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

Leadership & pay

13 people listed

Executive titles in this filing

  • HAROLD MAYS (PRESIDENT)
  • ANGELA COBB STARTED 102024 (CHIEF EXECUTIVE OFFICER)
  • JACKIE LEMON EXITED 102024 (FORMER CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • JACKIE LEMON EXITED 102024 (FORMER CHIEF EXECUTIVE OFFICER): $201,674 total reported compensation
  • KRISTIN C MOORE (CHIEF PROGRAM AND IMPACT): $131,729 total reported compensation
  • ROSA ZAMORA (CHIEF PARTNERSHIP DEVELOPM): $128,778 total reported compensation

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

Overview

Mission

Newroot improves the experiences of young people by increasing the capacity of adults to grow restorative and social-emotional practices in learning environments.

What it reported doing in 2024

Newroot's social emotional learning programming provides curricula, interventions, and training that enable schools to create and sustain nurturing environments that lead to improved social well-being outcomes, academic outcomes, and reduced suspensions and disciplinary infractions. Newroot engages sel partners in strategic planning and system-building with the school community; facilitates professional development for teachers, counselors, staff, and administrators; and provides customized coaching and modeling in the implementation of newroot's 500+ research-based lessons that are aligned with the Illinois social and emotional learning standards, national asca standards, and the common core. By developing self and social-awareness skills, self-management, and interpersonal skills, both adults and students are able to establish and maintain relationships and healthier behaviors that support self-sustaining positive school cultures.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 71
  • Accountability: 100
  • Sustainability: 19
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.3%; rating input score 83
  • Program expense ratio: 73.2%; rating input score 73
  • Fundraising efficiency: $3.14 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -13.7%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 23.7%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -5.7% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -1.3% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -0.5% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 83.3% of revenue deployed · 73.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.9M in reported program spending
  • Leadership: top reported pay $202K · 13 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $110K reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 9/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.