Roots of Empathy USA
Nonprofit profile at a glance
- EIN
- 981017743
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Toronto, Ontario, CA
- Phone
- 4162047889
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Public Foundations
Reported finances
- Revenue
- $535,400
- Expenses
- $451,457
- Assets
- $596,195
- Liabilities
- $159,938
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Mary Gordon (President and Chair of Board)
Highest reported compensation
- Mary Gordon (President and Chair of Board): $126,001 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Roots of Empathy USA was created for the charitable purpose of building caring, peaceful, and civil societies through the development of empathy in children and adults.
What it reported doing in 2024
Training of instructors and implementation and delivery: roots of empathy (ROE) is an evidence-based classroom program that has shown significant effect in reducing levels of aggression among school children by raising social/emotional competence and increasing empathy. The program reaches elementary school children from kindergarten to grade 8. At the heart of the program is a neighborhood infant and parent who visit the classroom every three weeks over the school year. A trained roe instructor coaches students to observe the babys development and to label the babys feelings. In this experiential learning, the baby is the Teacher and a lever, which the instructor uses to help children identify and reflect on their own feelings and the feelings of others. This Emotional literacy taught in the program lays the foundation for more safe and caring classrooms, where children are the Changers. They are more competent in understanding their own feelings and the feelings of others (empathy) and are therefore less likely to physically, psychologically, and emotionally hurt each other through bullying and other cruelties. In the roe program, children learn how to challenge cruelty and injustice. Messages of social inclusion and activities that are consensus building contribute to a culture of caring that changes the tone of the classroom. The instructor also visits before and after each family visit to prepare and reinforce teachings using a specialized lesson plan for each visit. Research results from national and international evaluations of roe indicate significant reductions in aggression and increases in pro-social behavior. Seeds of empathy (SOE) is ROEs Younger sibling. It is a program that fosters social and emotional competencies and early literacy skills and attitudes in children three to five years of age in early childhood settings.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Revenue has declined or grown slowly and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 61
- Transparency & Controls: 92
- Accountability: 83
- Sustainability: 52
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 63.9%; rating input score 64
- Program expense ratio: 75.8%; rating input score 76
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 80%; rating input score 80; 18th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- 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: 15.7%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 1.32; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: 0.27; rating input score 26; 26th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: 0.1% per year; rating input score 100; 18th percentile among comparable filings
- Revenue growth: -0.5% per year; rating input score 0; 13th percentile among comparable filings
- Asset growth: 6.5% per year; rating input score 100; 45th percentile among comparable filings
Details
- Where the money goes: 63.9% of revenue deployed · 75.8% of spending went to programs
- Governance: 4 of 5 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $342K in reported program spending
- Leadership: top reported pay $126K · 5 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 11 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: CEO compensation review process not reported.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- High — Sustainability: Liabilities to assets ratio scored 26/100.