Foster Care Closet FY2024 filing

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To provide clothing to children in the Foster Care system. To also provide an intake Care center where children, along with their case manager, are in a safe surrounding during the placement process. While there, in addition to the support of the center, they select clothing, a backpack and a meal of their choosing.

501(c)(3) charity; gifts are tax-deductible.
68¢ of each $1 spent went to programs.
$97K 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

FY2024 · 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
4 of 6
filings with a surplus
Average surplus $54K a year · 8% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$97K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Fine: 2.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $30K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$15K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$679K
-2% vs prior year
Spent
$708K
To programs
68%
Net assets
$213K
By yearFY2020–FY2025
Revenue
$679K
FY2024▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$408K
FY2021$522K
FY2022$693K
FY2023$693K
FY2024$679K
FY2025$986K
Expenses
$708K
FY2024▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$418K
FY2021$444K
FY2022$581K
FY2023$679K
FY2024$708K
FY2025$828K
Net assets
$213K
FY2024▼ -20%
Tap a bar for its year
Net assets by fiscal year
FY2020$61K
FY2021$139K
FY2022$252K
FY2023$266K
FY2024$213K
FY2025$371K

From the FY2024 Form 990 (year ending September 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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 Jul 2008.

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

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $483K Management & general 25% · $176K Fundraising 7% · $49K

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

8 people listed on the 990; $97K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
President
$50,045Pt VII · Sec A
Executive Di
$46,800Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Leigh Esau’s $50K as President is at the 38th 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

NameFY2025FY2024FY2023FY2021FY2020
Leigh Esau$50,020$50,045$49,920$44,720$46,440
Tim Balzer$46,800$46,800$46,800——

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 Foster Care Closet executive salaries →

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 15aNo

Programs and updates

Gives foster children clothing, backpacks, meals, and a safe place during placement.

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2 programs · $483K · in their own filed words · FY2023
01

Providing clothing and miscellaneous items to children in the southeast nebraska foster care system.

$467Kprogram expense
02

Children in the placement process of the foster care system are accepted into the intake care center (icc) where they are given support from a case manager as well as food and clothing.

$16Kprogram 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 · FY2025
Total grants receivedfrom 2 funders$30K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$679K
Ln 12
Gifts and grantsLn 1h$675K
Investment incomeLn 3$4K
Other incomeLn 4–11$427
Money outPt IX
$708K
Ln 25
Programscol B$483K
Managementcol C$176K
Fundraisingcol D$49K
Owns and owesPt X
$213K
net assets · Ln 32
Cash and savingsLn 1–2$164K
Total assetsLn 16$228K
LiabilitiesLn 26$15K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$675K
Government grantsLn 1e$402K
Investment incomeLn 3$4K
Other incomeLn 4–11$427
Total revenueLn 12$679K
Assets in detailPt X, end of year
CashLn 1$28K
SavingsLn 2$135K
Cash and savings togetherLn 1–2$164K
Land, buildings, equipmentLn 10c$65K
Total assetsLn 16$228K
LiabilitiesLn 26$15K
Net assetsLn 32$213K
OperationsPt I, VI
EmployeesI 521
VolunteersI 6170
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$217K$164K
Land, buildings, equipmentLn 10c$18K$65K
Total assetsLn 16$280K$228K
LiabilitiesLn 26$15K$15K
Net assetsLn 32$266K$213K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$97K$54K$31K$12K
Other salaries and wagesLn 7$201K$112K$65K$24K
Payroll taxesLn 10$24K$17K$3K$3K
Legal feesLn 11b$199$199
Accounting feesLn 11c$8K$8K
Other fees for servicesLn 11g$35K$615$32K$3K
Advertising and promotionLn 12$4K$2K$284$2K
Office expensesLn 13$6K$6K$268$40
Information technologyLn 14$6K$6K
OccupancyLn 16$64K$64K$60
TravelLn 17$6K$5K$60$55
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$17K$1K$16K
Other expenses (24a–d)Ln 24$225K$202K$18K$5K
All other expensesLn 24e$11K$8K$2K$695
Total functional expensesLn 25$708K$483K$176K$49K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jul 8, 2026 $986K$828K$157K$371K 990 PDF
FY2024 ViewingFiled with the IRS Aug 13, 2025 $679K$708K−$29K$213K 990 PDF
FY2023Filed with the IRS Aug 15, 2024 $693K$679K$14K$266K 990 PDF
FY2022Filed with the IRS Mar 20, 2023 $693K$581K$113K$252K 990 PDF
FY2021Filed with the IRS Apr 8, 2022 $522K$444K$78K$139K 990 PDF
FY2020Filed with the IRS Feb 24, 2021 $408K$418K−$10K$61K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $679,208 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $688,323$674,949
I-9 Program service revenue$0
I-10 Investment incomePrior year $4,542$3,832
I-11 Other revenue$427
I-12 Total revenuePrior year $692,865$679,208
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $316,543$321,779
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $362,484$386,549
I-18 Total expensesPrior year $679,027$708,328
I-19 Revenue less expensesPrior year $13,838−$29,120
Part VI · Governance 6 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $679,208 across 6 lines filed
VIII-1e Government grants$401,648
VIII-1f All other contributions, gifts and grants$273,301
VIII-1h Total contributions, gifts and grants$674,949
VIII-3 Investment incomeRelated to mission $3,832$3,832
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $427$427
VIII-12 Total revenueRelated to mission $4,259$679,208
Part IX · Statement of functional expenses $708,328 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $53,788 · Management $31,479 · Fundraising $11,578$96,845
IX-7 Other salaries and wagesPrograms $111,865 · Management $65,466 · Fundraising $24,081$201,412
IX-10 Payroll taxesPrograms $17,491 · Management $3,130 · Fundraising $2,901$23,522
IX-11b Legal feesManagement $199$199
IX-11c Accounting feesManagement $8,109$8,109
IX-11g Other fees for servicesPrograms $615 · Management $31,863 · Fundraising $2,579$35,057
IX-12 Advertising and promotionPrograms $1,692 · Management $284 · Fundraising $2,124$4,100
IX-13 Office expensesPrograms $5,730 · Management $268 · Fundraising $40$6,038
IX-14 Information technologyPrograms $5,676$5,676
IX-16 OccupancyPrograms $63,993 · Management $60$64,053
IX-17 TravelPrograms $5,413 · Management $60 · Fundraising $55$5,528
IX-22 Depreciation, depletion and amortizationPrograms $5,267$5,267
IX-23 InsurancePrograms $1,449 · Management $15,638$17,087
IX-24 Other expenses (24a–d)Programs $202,335 · Management $17,917 · Fundraising $4,517$224,769
IX-24e All other expensesPrograms $8,115 · Management $1,856 · Fundraising $695$10,666
IX-25 Total functional expensesPrograms $483,429 · Management $176,329 · Fundraising $48,570$708,328
Part X · Balance sheet $228,468 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $17,214$28,456
X-2 Savings and temporary cash investmentsStart of year $199,693$135,066
X-10c Land, buildings and equipment, netStart of year $17,508$64,946
X-16 Total assetsStart of year $280,312$228,468
X-17 Accounts payable and accrued expensesStart of year $14,688$15,179
X-26 Total liabilitiesStart of year $14,688$15,179
X-27 Net assets without donor restrictionsStart of year $265,624$213,289
X-32 Total net assets or fund balancesStart of year $265,624$213,289
X-33 Total liabilities and net assetsStart of year $280,312$228,468
Part XI · Reconciliation of net assets $213,289 net assets at year end
XI-1 Total revenue$679,208
XI-2 Total expenses$708,328
XI-3 Revenue less expenses−$29,120
XI-4 Net assets at start of year$265,624
XI-8 Prior period adjustments−$23,215
XI-10 Net assets at end of year$213,289

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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