Real Ongoing Opportunities to Soar Inc

Nonprofit profile at a glance

EIN
272634578
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Haiku, HI, USA
Phone
8082507988
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Primary, Elementary Schools

Reported finances

Revenue
$960,573
Expenses
$941,310
Assets
$2,749,555
Liabilities
$1,104,533

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MAILE DAVIS (PRESIDENT)

People named in this filing

  • MAILE DAVIS (PRESIDENT)
  • CARLAYNA NAKAMURA (SECRETARY)
  • NANCY FINDEISEN (ASSISTANT SECRETARY)

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

The mission of roots is to provide educational and experiential opportunities that encourage children to think independently, realize their talents, & apply their learning

What it reported doing in 2024

Provision of k-6 education. Roots school is an independent, progressive private school for student from preschool to grade six. Through our experiental, project-based approach, multi-age setting, small classes, and emphasis on critical thinking and creativity, we create a flexible learning environment to encourage students to develop their unique potential along with mathematics, science, history, social science, language arts, and foreign language classes, we offer fine and performing arts, physical education, gardening, student activities, and field trips. Roots school is located in the heart of haiku town on the island of maui, which provides distinctive educational and cultural resources. Our graduates attend high schools across maui, and are accepted at colleges and universities across the nation. The school is licensed by the Hawaii council of private schools, the state of Hawaii department of human services, and the Hawaii association of independent schools. In the fiscal year ending august 31, 2024, the k-6 program enrolled 54 students.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 69
  • Accountability: 76
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.4%; rating input score 65
  • Program expense ratio: 73.7%; rating input score 74
  • Fundraising efficiency: $0.66 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Scored; rating input score 0
  • 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: 3 of 7 controls in place; rating input score 43
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 2.92; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 10.2% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 15.5% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 65.4% of revenue deployed · 73.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $694K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.