First Day Shoe Fund provides new athletic shoes to students at kalamazoo county public elementary schools at no cost.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
$57K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $142K a year · 27% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$57K
to officers and key staff · 36% of spending
Concern: pay to officers and key staff is 36% of spending; over 30%.
Pt VII · Sec A
22 mo
of spending, in cash
Looks good: 22.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
29
named funders · $411K
Looks good: 29 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.7% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$206K
+19% vs prior year
Spent
$160K
To programs
93%
Net assets
$295K
By yearFY2020–FY2025
Revenue
$206K
FY2021▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2020$173K
FY2021$206K
FY2022$434K
FY2023$468K
FY2024$686K
FY2025$841K
Expenses
$160K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$160K
FY2022$252K
FY2023$359K
FY2024$487K
FY2025$667K
Net assets
$295K
FY2021▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2020$248K
FY2021$295K
FY2022$477K
FY2023$586K
FY2024$784K
FY2025$964K

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2006.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $148K Management & general 7% · $12K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

20 people listed on the 990; $57K paid to officers and key staff.

Part VII, Section A · reportable compensation
$52,113Pt VII · Sec A
Executive Di
$5,326Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary- M
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Maggie Hesketh’s $128K as Executive Di is at the 95th percentile of top reported officer pay among 2167 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Maggie Hesketh$128,097$97,800$90,000$65,000$5,326—
Andrea Meinema-Macklin————$52,113$44,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See First Day Shoe Fund executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides new athletic shoes to local elementary students for free.

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Provided by the organization

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1 program · $148K · in their own filed words · FY2021
01

The first day shoe fund provides new shoes to children k-5 in the kalamazoo public school system who qualify for free and reduced lunch.

$148Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 29 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$206K
Ln 12
Gifts and grantsLn 1h$199K
Other incomeLn 4–11$7K
Investment incomeLn 3$154
Money outPt IX
$160K
Ln 25
Programscol B$148K
Managementcol C$12K
Owns and owesPt X
$295K
net assets · Ln 32
Cash and savingsLn 1–2$296K
Total assetsLn 16$297K
LiabilitiesLn 26$2K
PeoplePt VI, VII
20
listed · VII A
PaidVII A2
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$199K
Investment incomeLn 3$154
Other incomeLn 4–11$7K
Total revenueLn 12$206K
Assets in detailPt X, end of year
CashLn 1$296K
Cash and savings togetherLn 1–2$296K
Land, buildings, equipmentLn 10c$1K
Total assetsLn 16$297K
LiabilitiesLn 26$2K
Net assetsLn 32$295K
OperationsPt I, VI
EmployeesI 54
VolunteersI 6500
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$244K$296K
Land, buildings, equipmentLn 10c$1K
Total assetsLn 16$252K$297K
LiabilitiesLn 26$3K$2K
Net assetsLn 32$248K$295K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$57K$52K$5K
Payroll taxesLn 10$5K$4K$452
Accounting feesLn 11c$2K$2K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$5K$4K$822
Information technologyLn 14$1K$1K
OccupancyLn 16$15K$15K
TravelLn 17$721$721
Depreciation, depletion and amortizationLn 22$425$425
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$69K$69K
All other expensesLn 24e$2K$1K$894
Total functional expensesLn 25$160K$148K$12K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $841K$667K$174K$964K 990 PDF
FY2024Filed with the IRS Apr 29, 2025 $686K$487K$199K$784K 990 PDF
FY2023Filed with the IRS Jul 2, 2024 $468K$359K$109K$586K 990 PDF
FY2022Filed with the IRS Aug 2, 2023 $434K$252K$182K$477K 990 PDF
FY2021 ViewingFiled with the IRS Jun 6, 2022 $206K$160K$47K$295K 990 PDF
FY2020Filed with the IRS May 12, 2021 $173K$248K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $206,496 revenue, 12 lines filed
I-8 Contributions and grants$199,025
I-9 Program service revenue$0
I-10 Investment income$154
I-11 Other revenue$7,317
I-12 Total revenue$206,496
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$61,960
I-16a Professional fundraising fees$0
I-17 Other expenses$97,831
I-18 Total expenses$159,791
I-19 Revenue less expenses$46,705
Part VI · Governance 13 of 13 board members independent, 2 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $206,496 across 6 lines filed
VIII-1f All other contributions, gifts and grants$199,025
VIII-1h Total contributions, gifts and grants$199,025
VIII-3 Investment incomeExcluded from tax $154$154
VIII-8 Net income from fundraising events$71
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $7,246$7,246
VIII-12 Total revenueRelated to mission $7,246 · Excluded from tax $154$206,496
Part IX · Statement of functional expenses $159,791 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $52,228 · Management $5,211$57,439
IX-10 Payroll taxesPrograms $4,069 · Management $452$4,521
IX-11c Accounting feesManagement $2,450$2,450
IX-12 Advertising and promotionPrograms $1,026$1,026
IX-13 Office expensesPrograms $3,831 · Management $822$4,653
IX-14 Information technologyPrograms $1,060$1,060
IX-16 OccupancyPrograms $14,630$14,630
IX-17 TravelPrograms $721$721
IX-22 Depreciation, depletion and amortizationPrograms $425$425
IX-23 InsuranceManagement $1,966$1,966
IX-24 Other expenses (24a–d)Programs $68,629$68,629
IX-24e All other expensesPrograms $1,377 · Management $894$2,271
IX-25 Total functional expensesPrograms $147,996 · Management $11,795 · Fundraising $0$159,791
Part X · Balance sheet $297,173 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $243,581$295,600
X-9 Prepaid expenses and deferred chargesStart of year $8,100$298
X-10c Land, buildings and equipment, net$1,275
X-16 Total assetsStart of year $251,681$297,173
X-25 Other liabilitiesStart of year $3,232$2,019
X-26 Total liabilitiesStart of year $3,232$2,019
X-27 Net assets without donor restrictionsStart of year $248,449$295,154
X-32 Total net assets or fund balancesStart of year $248,449$295,154
X-33 Total liabilities and net assetsStart of year $251,681$297,173
Part XI · Reconciliation of net assets $295,154 net assets at year end
XI-1 Total revenue$206,496
XI-2 Total expenses$159,791
XI-3 Revenue less expenses$46,705
XI-4 Net assets at start of year$248,449
XI-10 Net assets at end of year$295,154

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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