Feet First Foundation FY2023 filing

Tax-deductible

Martinez, CA501(c)(3)Health CareEIN 82-1994842Revenue $3.1M in FY2023

On file with the IRSfeetfirstnp.org880 Howe Rd Ste F, 94553-3485 · Martinez, CATax-exempt since Aug 2017Publicly supported — 509(a)(2)

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To transform the lives of disengaged students by providing social emotional learning, cardio boxing and mindfulness classes to help students stay in school, set goals and be passionate about life.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
$59K 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $495K a year · 31% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$59K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
26 mo
of spending, in cash
Looks good: 26.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$226K
10% of total assets
Looks good: liabilities are 10% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.1M
×22 vs prior year
Spent
$938K
To programs
77%
Net assets
$2.1M
By yearFY2020–FY2024
Revenue
$3.1M
FY2023▲ ×22
Tap a bar for its year
Revenue by fiscal year
FY2020$111K
FY2021$141K
FY2023$3.1M
FY2024$111K
Expenses
$938K
FY2023
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2023$938K
FY2024$1.3M
Net assets
$2.1M
FY2023▲ ×263
Tap a bar for its year
Net assets by fiscal year
FY2020$666
FY2021−$8K
FY2023$2.1M
FY2024$925K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2017.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $719K Management & general 20% · $187K Fundraising 3% · $32K

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

10 people listed on the 990; $59K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$58,154Pt VII · Sec A
Executive Board Member
$1,110Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Steven M Peterson’s $4K as Executive Board Member is at the 2nd percentile of top reported officer pay among 1980 $100K–1M health care 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

NameFY2024FY2023
Dan Dorsett—$58,154
Steven M Peterson$3,885$1,110

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.

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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

Transforms students' lives with social-emotional learning, boxing, and mindfulness to boost school engagement and passion.

Questions for Feet First Foundation

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Provided by the organization

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1 program · $719K · in their own filed words · FY2023
01

The feet first foundation is committed to transforming the lives of disengaged students in public schools. In 2023 we provided an innovative approach that combined social emotional learning (sel), cardio boxing, and mindfulness classess to build character, discipline, confidence, and coping skills.

$719Kprogram 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 1 funder$5K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$3.1M
Ln 12
Gifts and grantsLn 1h$3.0M
Investment incomeLn 3$53K
Fees for servicesLn 2g$30K
Money outPt IX
$938K
Ln 25
Programscol B$719K
Managementcol C$187K
Fundraisingcol D$32K
Owns and owesPt X
$2.1M
net assets · Ln 32
Cash and savingsLn 1–2$2.1M
Total assetsLn 16$2.3M
LiabilitiesLn 26$226K
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.0M
Government grantsLn 1e$3.0M
Fees for servicesLn 2g$30K
Investment incomeLn 3$53K
Total revenueLn 12$3.1M
Assets in detailPt X, end of year
CashLn 1$505K
SavingsLn 2$1.5M
Cash and savings togetherLn 1–2$2.1M
Land, buildings, equipmentLn 10c$27K
Other assetsLn 15$224K
Total assetsLn 16$2.3M
LiabilitiesLn 26$226K
Net assetsLn 32$2.1M
OperationsPt I, VI
EmployeesI 536
VolunteersI 61
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$22K$2.1M
Land, buildings, equipmentLn 10c$0$27K
Total assetsLn 16$37K$2.3M
LiabilitiesLn 26$103K$226K
Net assetsLn 32−$66K$2.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$9K$9K
Pay of current officers, directors and key staffLn 5$58K$0$58K$0
Other salaries and wagesLn 7$260K$218K$42K$0
Other employee benefitsLn 9$158$0$158$0
Payroll taxesLn 10$24K$12K$12K$0
Legal feesLn 11b$30K$20K$10K$0
Accounting feesLn 11c$6K$0$6K$0
Other fees for servicesLn 11g$161K$146K$7K$8K
Advertising and promotionLn 12$48K$41K$0$7K
Office expensesLn 13$15K$3K$13K$0
TravelLn 17$22K$18K$0$4K
Conferences, conventions and meetingsLn 19$19K$19K$0$0
InterestLn 20$11K$0$11K$0
Depreciation, depletion and amortizationLn 22$143K$143K$0$0
InsuranceLn 23$18K$16K$2K$0
Other expenses (24a–d)Ln 24$49K$37K$12K$0
All other expensesLn 24e$65K$38K$14K$13K
Total functional expensesLn 25$938K$719K$187K$32K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $111K$1.3M−$1.2M$925K 990 PDF
FY2023 Viewing $3.1M$938K$2.1M$2.1M 990 PDF
FY2022 Not on file
FY2021 $141K−$8K 990 PDF
FY2020 $111K$666 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $3,083,633 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $14,861$3,000,363
I-9 Program service revenue$30,300
I-10 Investment income$52,970
I-11 Other revenue$0
I-12 Total revenuePrior year $14,861$3,083,633
I-13 Grants and similar amounts paid$9,020
I-14 Benefits paid to members$0
I-15 Salaries and benefits$342,446
I-16a Professional fundraising feesPrior year $11,619$0
I-17 Other expensesPrior year $69,248$586,676
I-18 Total expensesPrior year $80,867$938,142
I-19 Revenue less expensesPrior year −$66,006$2,145,491
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
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 $3,083,633 across 6 lines filed
VIII-1e Government grants$3,000,000
VIII-1f All other contributions, gifts and grants$363
VIII-1h Total contributions, gifts and grants$3,000,363
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$30,300
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$52,970
VIII-12 Total revenueRelated to mission $83,270 · Unrelated business $0 · Excluded from tax $0$3,083,633
Part IX · Statement of functional expenses $938,142 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $9,020$9,020
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $58,154 · Fundraising $0$58,154
IX-7 Other salaries and wagesPrograms $217,964 · Management $41,846 · Fundraising $0$259,810
IX-9 Other employee benefitsPrograms $0 · Management $158 · Fundraising $0$158
IX-10 Payroll taxesPrograms $12,000 · Management $12,324 · Fundraising $0$24,324
IX-11b Legal feesPrograms $20,000 · Management $10,109 · Fundraising $0$30,109
IX-11c Accounting feesPrograms $0 · Management $5,860 · Fundraising $0$5,860
IX-11g Other fees for servicesPrograms $146,245 · Management $6,538 · Fundraising $8,157$160,940
IX-12 Advertising and promotionPrograms $40,750 · Management $0 · Fundraising $6,837$47,587
IX-13 Office expensesPrograms $2,582 · Management $12,715 · Fundraising $0$15,297
IX-17 TravelPrograms $17,719 · Management $0 · Fundraising $3,937$21,656
IX-19 Conferences, conventions and meetingsPrograms $18,842 · Management $0 · Fundraising $0$18,842
IX-20 InterestPrograms $0 · Management $11,040 · Fundraising $0$11,040
IX-22 Depreciation, depletion and amortizationPrograms $143,028 · Management $0 · Fundraising $0$143,028
IX-23 InsurancePrograms $16,232 · Management $1,981 · Fundraising $0$18,213
IX-24 Other expenses (24a–d)Programs $36,516 · Management $12,134 · Fundraising $0$48,650
IX-24e All other expensesPrograms $38,207 · Management $14,249 · Fundraising $12,998$65,454
IX-25 Total functional expensesPrograms $719,105 · Management $187,108 · Fundraising $31,929$938,142
Part X · Balance sheet $2,305,423 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $22,001$505,062
X-2 Savings and temporary cash investments$1,549,426
X-10c Land, buildings and equipment, netStart of year $0$27,244
X-15 Other assetsStart of year $14,861$223,691
X-16 Total assetsStart of year $36,862$2,305,423
X-17 Accounts payable and accrued expensesStart of year $25,090$32,546
X-24 Unsecured notes and loans payableStart of year $77,778$108,000
X-25 Other liabilitiesStart of year $0$150
X-26 Total liabilitiesStart of year $102,868$225,938
X-27 Net assets without donor restrictionsStart of year −$66,006$2,079,485
X-32 Total net assets or fund balancesStart of year −$66,006$2,079,485
X-33 Total liabilities and net assetsStart of year $36,862$2,305,423
Part XI · Reconciliation of net assets $2,079,485 net assets at year end
XI-1 Total revenue$3,083,633
XI-2 Total expenses$938,142
XI-3 Revenue less expenses$2,145,491
XI-4 Net assets at start of year−$66,006
XI-10 Net assets at end of year$2,079,485

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

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