Roots of Empathy USA
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $535,400
- Spending
- $451,457
- Spent on programs
- 76%
- Reserves
- 2.7 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 8
- Volunteers
- 137
- Highest pay
- $126,001, president and chair of board
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
Good: 71 out of 100. Higher than 32% of charities in its peer group (philanthropy, $250k to $1m).
Reserves
10 of 35Spendable reserves would cover 2.7 months of spending.
Debt
16 of 20It owes 27% of what it owns.
Living within its means
15 of 15Income exceeded spending by 16% of income.
Income trend
15 of 15Income rose 65% on the year before.
Spending floor
15 of 1576% of spending went to programs and raising each dollar of donations cost 0 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
Strong: 95 out of 100. Higher than 86% of charities in its peer group (philanthropy, $250k to $1m).
Independent board
25 of 254 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports 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 (1)
- $342,042 spent. 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.
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
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.
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 October 13, 2026.
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.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2012.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 October 21, 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.