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Real Ongoing Opportunities to Soar

EIN 27-2634578 · Haiku, HI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak25 out of 100GovernanceGood75 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Raising each dollar of donations cost 151 cents.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

THE MISSION OF ROOTS IS TO PROVIDE EDUCATIONAL AND EXPERIENTIAL OPPORTUNITIES THAT ENCOURAGE CHILDREN TO THINK INDEPENDENTLY, REALIZE THEIR TALENTS, & APPLY THEIR LEARNING

Income
$960,573
Spending
$941,310
Spent on programs
74%
Reserves
-1.5 months of spending
Largest source of income
fees for its services, 83%
Employees
24
Volunteers
5

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 25 out of 100. Higher than 3% of charities in its peer group (education, $250k to $1m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    10 of 20

    It owes 40% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 2% of income.

  • Income trend

    0 of 15

    Income fell 51% on the year before.

  • Spending floor

    0 of 15

    74% of spending went to programs and raising each dollar of donations cost 151 cents.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 75 out of 100. Higher than 57% of charities in its peer group (education, $250k to $1m).

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $513,957 spent. 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.
  2. $180,111 spent. PROVISION OF PRESCHOOL SERVICES. IN THE FISCAL YEAR ENDING AUGUST 31, 2025, THE SCHOOL ENROLLED 19 STUDENTS IN THE PRESCHOOL PROGRAM

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending August 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 2010.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.