Operation Warm INC FY2023 filing

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Operation Warm provides warmth, confidence, and hope through basic need programs that connect under-resourced children to community resources they need to thrive. Since inception, Operation Warm has provided approximately 8 million brand-new coats, shoes and sports bras to children in need. Operation Warm is a 501(c)(3) nonprofit organization dedicated to helping human suffering through the provision of new clothing essentials.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
$1.5M 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

FY2023 · 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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $2.7M a year · 5% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.5M
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $132K
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.9M
20% of total assets
Looks good: liabilities are 20% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 17 voting members
Looks good: 15 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$45.0M
+16% vs prior year
Spent
$42.6M
To programs
95%
Net assets
$11.6M
By yearFY2021–FY2026
Revenue
$45.0M
FY2023▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2021$33.0M
FY2022$38.8M
FY2023$45.0M
FY2024$66.7M
FY2025$69.2M
FY2026$73.0M
Expenses
$42.6M
FY2023▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2021$31.2M
FY2022$36.5M
FY2023$42.6M
FY2024$63.2M
FY2025$65.9M
FY2026$70.0M
Net assets
$11.6M
FY2023▲ +26%
Tap a bar for its year
Net assets by fiscal year
FY2021$6.9M
FY2022$9.2M
FY2023$11.6M
FY2024$15.1M
FY2025$18.4M
FY2026$21.3M

From the FY2023 Form 990 (year ending March 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2026) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Mar 2003.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $40.3M Management & general 1% · $505K Fundraising 4% · $1.7M

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

23 people listed on the 990; $1.5M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Founder, CEO & Chairman
$322,405Pt VII · Sec A
CFO, Treasurer & Secretary
$277,041Pt VII · Sec A
Executive Director
$220,559Pt VII · Sec A
Accounting Director
$150,630Pt VII · Sec A
VP Development and Partnerships
$140,896Pt VII · Sec A
Marketing Director
$126,421Pt VII · Sec A
Account Management Director
$114,950Pt VII · Sec A
Partner Development Director
$108,260Pt VII · Sec A

Stephanie D Cohen’s $976K as CFO, Treasurer & Secretary is at the 100th percentile of top reported officer pay among 3122 $10–100M 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 · 8 named individuals · Part VII

NameFY2026FY2025FY2024FY2023FY2022FY2021
Stephanie D Cohen$976,300$249,037————
Richard D Sanford$374,464$364,662$340,427$322,405$326,899$281,694
Stephanie D Cohen CPA——$225,243$277,041$149,244$172,852
Grace a Sica$224,293$273,084$243,382$220,559$207,210$115,335
Heather M Connolly$171,794$173,100$154,001$140,896$126,020$111,968
Brendalis O Lee$154,959$149,747$135,622$126,421$117,158—
Lara Loveland——$123,407$150,630——
Stephanie Sieminski$140,369$131,627————

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 Operation Warm INC 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides new winter coats and shoes to help underserved children thrive.

Questions for Operation Warm INC

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1 program · $40.3M · in their own filed words · FY2022
01

Our vision is to inspire and empower local communities to support underserved children by using the gift of a coat or a pair of shoes as a catalyst for connection. With this gift, our partners can build national impact programs or activate highly focused programs in their own communities.

$40.3Mprogram 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
See all 8 funders →

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Mar 2026 · $1.0M federal money spent
Temporary Assistance for Needy FamiliesDepartment of Health and Human Services · ALN 93.558 · Through Governor's Office of Faith-Based and Community Initiatives and Ohio Department of Job & Family Services$1.0M

The auditor reported no findings.

Year ending Mar 2025 · $1.5M federal money spent
Temporary Assistance for Needy FamiliesDepartment of Health and Human Services · ALN 93.558 · Through Governor's Office of Faith-Based and Community Initiatives and Ohio Department of Job & Family Services$1.5M

The auditor reported no findings.

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$45.0M
Ln 12
Gifts and grantsLn 1h$44.8M
Investment incomeLn 3$158K
Money outPt IX
$42.6M
Ln 25
Programscol B$40.3M
Managementcol C$505K
Fundraisingcol D$1.7M
Owns and owesPt X
$11.6M
net assets · Ln 32
Cash and savingsLn 1–2$7.1M
Total assetsLn 16$14.5M
LiabilitiesLn 26$2.9M
PeoplePt VI, VII
23
listed · VII A
PaidVII A8
Voting boardVI 1a17
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$44.8M
Government grantsLn 1e$1.1M
Noncash giftsLn 1g$31.0M
Investment incomeLn 3$158K
Total revenueLn 12$45.0M
Assets in detailPt X, end of year
CashLn 1$18K
SavingsLn 2$7.1M
Cash and savings togetherLn 1–2$7.1M
InvestmentsLn 11–13$2.9M
Land, buildings, equipmentLn 10c$13K
Other assetsLn 15$1.7M
Total assetsLn 16$14.5M
LiabilitiesLn 26$2.9M
Net assetsLn 32$11.6M
OperationsPt I, VI
EmployeesI 562
VolunteersI 653,000
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$31.0M
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$8.2M$7.1M
InvestmentsLn 11–13$2.9M
Land, buildings, equipmentLn 10c$5K$13K
Total assetsLn 16$9.9M$14.5M
LiabilitiesLn 26$711K$2.9M
Net assetsLn 32$9.2M$11.6M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$875K$499K$90K$286K
Other salaries and wagesLn 7$2.3M$1.3M$241K$765K
Pension plan contributionsLn 8$54K$31K$6K$18K
Other employee benefitsLn 9$92K$52K$9K$30K
Payroll taxesLn 10$212K$121K$22K$69K
Legal feesLn 11b$9K$9K
Accounting feesLn 11c$20K$20K
Lobbying feesLn 11d$109K$109K
Other fees for servicesLn 11g$167K$117K$46K$5K
Advertising and promotionLn 12$209K$32K$177K
Office expensesLn 13$91K$52K$9K$30K
Information technologyLn 14$162K$92K$17K$53K
OccupancyLn 16$181K$103K$19K$59K
TravelLn 17$115K$57K$57K
Depreciation, depletion and amortizationLn 22$5K$3K$468$1K
InsuranceLn 23$33K$19K$3K$11K
Other expenses (24a–d)Ln 24$37.7M$37.7M
All other expensesLn 24e$171K$95K$15K$62K
Total functional expensesLn 25$42.6M$40.3M$505K$1.7M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 LatestFiled with the IRS Jul 9, 2026 $73.0M$70.0M$3.0M$21.3M 990 PDF
FY2025Filed with the IRS Jul 7, 2025 $69.2M$65.9M$3.3M$18.4M 990 PDF
FY2024Filed with the IRS Jul 8, 2024 $66.7M$63.2M$3.5M$15.1M 990 PDF
FY2023 ViewingFiled with the IRS Jun 30, 2023 $45.0M$42.6M$2.4M$11.6M 990 PDF
FY2022Filed with the IRS Jul 14, 2022 $38.8M$36.5M$2.3M$9.2M 990 PDF
FY2021Filed with the IRS Jul 1, 2021 $33.0M$31.2M$1.8M$6.9M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $44,995,593 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $38,817,796$44,837,122
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $3,163$158,471
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $38,820,959$44,995,593
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $3,133,796$3,573,672
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $33,381,561$38,976,591
I-18 Total expensesPrior year $36,515,357$42,550,263
I-19 Revenue less expensesPrior year $2,305,602$2,445,330
Part VI · Governance 15 of 17 board members independent, 1 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members15
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $44,995,593 across 6 lines filed
VIII-1e Government grants$1,086,413
VIII-1f All other contributions, gifts and grants$43,750,709
VIII-1g Noncash contributions (included above)$31,048,660
VIII-1h Total contributions, gifts and grants$44,837,122
VIII-3 Investment incomeExcluded from tax $158,471$158,471
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $158,471$44,995,593
Part IX · Statement of functional expenses $42,550,263 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $498,542 · Management $90,088 · Fundraising $286,006$874,636
IX-7 Other salaries and wagesPrograms $1,334,314 · Management $241,113 · Fundraising $765,474$2,340,901
IX-8 Pension plan contributionsPrograms $30,695 · Management $5,546 · Fundraising $17,609$53,850
IX-9 Other employee benefitsPrograms $52,377 · Management $9,465 · Fundraising $30,048$91,890
IX-10 Payroll taxesPrograms $121,066 · Management $21,876 · Fundraising $69,453$212,395
IX-11b Legal feesManagement $8,649$8,649
IX-11c Accounting feesManagement $19,846$19,846
IX-11d Lobbying feesFundraising $109,494$109,494
IX-11g Other fees for servicesPrograms $117,136 · Management $45,509 · Fundraising $4,706$167,351
IX-12 Advertising and promotionPrograms $32,133 · Fundraising $177,238$209,371
IX-13 Office expensesPrograms $51,995 · Management $9,395 · Fundraising $29,828$91,218
IX-14 Information technologyPrograms $92,239 · Management $16,668 · Fundraising $52,916$161,823
IX-16 OccupancyPrograms $103,147 · Management $18,639 · Fundraising $59,174$180,960
IX-17 TravelPrograms $57,389 · Fundraising $57,389$114,778
IX-22 Depreciation, depletion and amortizationPrograms $2,589 · Management $468 · Fundraising $1,485$4,542
IX-23 InsurancePrograms $18,531 · Management $3,348 · Fundraising $10,630$32,509
IX-24 Other expenses (24a–d)Programs $37,705,239$37,705,239
IX-24e All other expensesPrograms $94,572 · Management $14,704 · Fundraising $61,535$170,811
IX-25 Total functional expensesPrograms $40,311,964 · Management $505,314 · Fundraising $1,732,985$42,550,263
Part X · Balance sheet $14,487,901 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $7,808$17,732
X-2 Savings and temporary cash investmentsStart of year $8,179,683$7,066,690
X-3 Pledges and grants receivableStart of year $226,509$376,950
X-4 Accounts receivable$11,430
X-8 Inventories for sale or useStart of year $1,344,272$1,908,737
X-9 Prepaid expenses and deferred chargesStart of year $89,318$511,201
X-10c Land, buildings and equipment, netStart of year $4,740$12,948
X-11 Publicly traded securities$2,929,384
X-15 Other assetsStart of year $14,784$1,652,829
X-16 Total assetsStart of year $9,867,114$14,487,901
X-17 Accounts payable and accrued expensesStart of year $271,015$206,801
X-19 Deferred revenueStart of year $439,747$1,019,074
X-25 Other liabilitiesStart of year $0$1,701,826
X-26 Total liabilitiesStart of year $710,762$2,927,701
X-27 Net assets without donor restrictionsStart of year $9,156,352$11,560,200
X-32 Total net assets or fund balancesStart of year $9,156,352$11,560,200
X-33 Total liabilities and net assetsStart of year $9,867,114$14,487,901
Part XI · Reconciliation of net assets $11,560,200 net assets at year end
XI-1 Total revenue$44,995,593
XI-2 Total expenses$42,550,263
XI-3 Revenue less expenses$2,445,330
XI-4 Net assets at start of year$9,156,352
XI-5 Net unrealized gains (losses) on investments$2,094
XI-8 Prior period adjustments−$43,576
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$11,560,200

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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