Nonprofit · EIN 98-1017743
ROOTS OF EMPATHY USA
Tax-exempt · WASHINGTON, DC 20002
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $535,400 | $451,457 | $83,943 | $596,195 | $159,938 | $436,257 |
| August 31, 2024 | 990 | $324,719 | $625,098 | -$300,379 | $705,037 | $356,786 | $348,251 |
| August 31, 2023 | 990 | $325,362 | $439,517 | -$114,155 | $848,348 | $199,718 | $648,630 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $535,400
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $136,185
- Salaries, compensation and benefits (total)
- $153,240
- Professional fundraising fees
- $0
- Legal fees
- $92
- Accounting fees
- $16,675
- Occupancy
- $13,349
- Travel
- $16,471
- Depreciation
- $953
- Program services (functional)
- $342,042
- Management and general (functional)
- $109,415
Balance sheet and other
- Total assets, start of year
- $705,037
- Total assets, end of year
- $596,195
- Total liabilities, end of year
- $159,938
- Net assets, end of year
- $436,257
- Land, buildings and equipment
- $1,798
- Net assets without donor restrictions
- $102,955
- Net assets with donor restrictions
- $333,302
- Gross receipts
- $535,400
- Employees
- 8
- Volunteers
- 137
- Year formed
- 2011
- State of legal domicile
- WA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Mary Gordon | President and Chair of Board Trustee or director, Officer | 5 | $0 | $126,001 |
| Richard Steele | Director Trustee or director | 1 | $0 | $0 |
| Judy Chu | Director Trustee or director | 1 | $0 | $0 |
| Mario Nigro | Secretary & Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Bill Drayton | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended August 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Mary Gordon | President and Chair of Board Trustee or director, Officer | 5 | $0 | $172,587 |
| Richard Steele | Director Trustee or director | 1 | $0 | $0 |
| Judy Chu | Director Trustee or director | 1 | $0 | $0 |
| Mario Nigro | Secretary & Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Bill Drayton | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended August 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Mary Gordon | President and Chair of Board Trustee or director, Officer | 5 | $0 | $125,166 |
| Richard Steele | Director Trustee or director | 1 | $0 | $0 |
| Judy Chu | Director Trustee or director | 1 | $0 | $0 |
| Mario Nigro | Secretary & Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Bill Drayton | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1255 UNION ST NE STE 700, WASHINGTON, DC 20002-8494
- In care of
- % MARY GORDON
- Principal officer (990 for 2024)
- Mary Gordon, 250 Dundas St W STE 802, Toronto, Ontario M5T 2Z5, CA
- Signed the 990
- MARY GORDON, President and Chair of Board
- Phone
- (416) 204-7889
- Website
- www.rootsofempathy.org
- Return prepared by
- Mullins PC
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.
Program accomplishments
- 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.Expenses $342,042
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 98-1017743
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2012
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T30)
- Assets (IRS master file)
- $596,195
- Income (IRS master file)
- $535,400
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $535,400 | $451,457 | $596,195 | XML |
| 990 | August 2024 | $324,719 | $625,098 | $705,037 | XML |
| 990 | August 2023 | $325,362 | $439,517 | $848,348 | XML |
| 990 | August 2022 | $516,720 | $332,354 | $407,879 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 98-1017743).
Questions about ROOTS OF EMPATHY USA
- What is the EIN of ROOTS OF EMPATHY USA?
- The employer identification number (EIN) of ROOTS OF EMPATHY USA is 98-1017743.
- Is ROOTS OF EMPATHY USA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to ROOTS OF EMPATHY USA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROOTS OF EMPATHY USA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ROOTS OF EMPATHY USA due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ROOTS OF EMPATHY USA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of ROOTS OF EMPATHY USA?
- The 990 for the year ended August 31, 2025 names Mary Gordon.
- Who are the officers and directors of ROOTS OF EMPATHY USA?
- The 990 for the year ended August 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does ROOTS OF EMPATHY USA have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $535,400, expenses of $451,457 and total assets of $596,195 at year end.
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