One Roof Foundation

Nonprofit profile at a glance

EIN
844344490
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Seattle, WA, USA
Phone
2064607825
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development N.E.C.

Official website

Reported finances

Revenue
$4,146,733
Expenses
$2,607,043
Assets
$5,579,624
Liabilities
$435,791

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

Leadership & pay

9 people listed

Executive titles in this filing

  • MARI HORITA (PRESIDENT)

People named in this filing

  • MARI HORITA (PRESIDENT)
  • JUDGE RICHARD JONES (CHAIR)
  • ROD FUJITA (TREASURER)

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

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

Overview

Mission

One roof foundation envisions a more equitable society and a healthy planet where all people can realize a brighter future. The foundation advances equity and sustainability by increasing opportunities to thrive for our most vulnerable young people and communities. The foundation's mission is centered around three pillars: youth access to play, youth homelessness, and environmental justice.

What it reported doing in 2024

Youth access to play: one roof foundation leverages resources to create access and opportunity in hockey and life for marginalized and bipoc youth and communities. The foundation brings hockey to historically underserved and bipoc communities by providing financial assistance to individuals, equipment donations, and ball hockey training to title i schools and youth-focused nonprofits; and ensures equitable access to ice time and programming at kraken community iceplex . The foundation partners with refugee women's alliance (rewa) to provide a free 32-week learn to skate program for children, including transportation to and from the ice rink. This program was a result of community studies that showed cost and transportation as major barriers to hockey access. Holistically the program is a 3-year cycle that sees skaters advance to hockey or figure skating programs at kraken community iceplex, to establish greater equity in hockey and instill confidence and leadership in kids from diverse and low-income families. The foundation also provides grants and support to a variety of nonprofit organizations with missions that are aligned with our youth access to play pillar.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 87
  • Accountability: 62
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.1%; rating input score 61
  • Program expense ratio: 93.4%; rating input score 93
  • Fundraising efficiency: $30.5 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 85.7%; rating input score 86; 23rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 55.6%; rating input score 56; 9th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 37.1%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 2.14; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 32.8% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 32% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 46.7% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 61.1% of revenue deployed · 93.4% of spending went to programs
  • Governance: 5 of 9 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $2.4M in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Highest-paid contractors: 2 contractors listed · $421K reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 58 filed money-flow records
  • Related organizations: 58 filed related-organization links
  • 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.

  • Review — Accountability: Independent voting board scored 56/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.