Babies Need Bottoms INC EIN 82-3574436

Babies Need Bottoms INC

EIN  82-3574436 Public charity (501(c)(3)) Asheville, NC Founded 2017
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Size
$100K–1M
What they do
Distributes diapers and raises awareness to support babies, toddlers, and parents in Western North Carolina.
Leadership
Alicia Heacock · Co-Executive Director · $59K
Money in and out
$891K revenue, $918K expenses
Bottom line
96% program efficiency

Distributes diapers and raises awareness to support babies, toddlers, and parents in Western North Carolina. For fiscal year 2025 it reported $891K in revenue, $918K in expenses, and $1.3M in net assets.Pt I

Where the money goes · FY2025
Total revenue
$891K
Pt VIII · Ln 12
Total expenses
$918K
Pt IX · Ln 25
Net assets
$1.3M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$27K
Where spending went · Part IX cols B–D
Program services $0.96 Management & general $0.03 Fundraising $0.01
Program efficiency
96%
of spending reaches programs▼ -1% vs prior filing year
Operating runway
20.9mo
months of highly liquid reserves at operating expense rate
Surplus margin
-3%
revenue over expenses, this year▼ -107% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$891K
FY2025▼ -60%
Expenses
$918K
FY2025▼ -25%
Total assets
$1.3M
FY2025▼ -2%
Total liabilities
$10K
FY2025▲ +78%
Total revenue
$891K
Pt VIII · Ln 12
Total expenses
$918K
Pt IX · Ln 25
Net assets
$1.3M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$27K
Total assetsPt X · Ln 16$1.3M
Program-expense ratioPt IX · col B96%
Voting members of governing bodyPt I · Ln 312
Independent voting membersPt I · Ln 412
Mission & Programs · Part III

Where the work happens

3 program services account for $878K of program spending, described in the organization's own filed words · FY2025.
01

Diaper Assistance Program

In 2025, 763,388 diapers were distributed to families in need. Babies Need Bottoms partnered with over 80 social service agencies in 18 Counties in Western NC to help meet this basic health and hygiene need for over 2,500 babies every month.

$878Kprogram expense
02

Diapers were provided to community partners serving known clients and who were already regularly providing additional social services to support, stabilize and help lift families out of poverty; as well as to agencies serving walk-in clients facing acute crises, such as baby pantries, food pantries, and food markets, including some with…

Pt IX · col B
03

Hurricane Helene Recovery

Hurricane Helene devastated our region in September 2024. Babies Need Bottoms provided front line diaper, hygiene supply and formula distribution, and continued recovery support by distributing baby feeding and hygiene supplies, as well as distributing additional care items (socks, underwear, winter coats, baby food, baby equipment) to…

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBabies Need Bottoms INC
EINHdr · item D82-3574436
Principal addressHdr · item CAsheville, NC
WebsiteHdr · item Jbabiesneedbottoms.org
Year of formationHdr · item L2017
State of legal domicileHdr · item MNC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P99)
Ruling yearIRS BMFMar 2018

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a12
Independent voting membersPt VI · Ln 1b12
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Co-Executive Director
$58,656Pt VII · Sec A
Co-Executive Director
$58,656Pt VII · Sec A
$0Pt VII · Sec A
Vice-Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Development Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Alicia Heacock’s $59K as Co-Executive Director is at the 48th percentile of top reported officer pay among 2165 $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
Alicia Heacock$58,656$46,329$21,971$14,554$14,950$11,670
Meagan Lyon Leimena$58,656$46,329$37,440$29,107$16,250$11,670

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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Statement of Revenue

Part VIII
Contributions & grants100%$890K
Investment income$2K
— government grantsLn 1e$12K
Total revenueLn 12$891K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.96 Management & general $0.03 Fundraising $0.01
Program services96%$878K
Management & general3%$27K
Fundraising1%$13K
Total functional expensesLn 25$918K

Balance Sheet

Part X · end of year
CashLn 1$963K
Total assetsLn 16$1.3M
Total liabilitiesLn 26$10K
Total net assetsLn 32$1.3M
Months of cash on handcomputed12.6

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $963K · Operating expenses (Pt IX) $918K · Less non-cash grants $365K · Cash operating expenses/yr $553K
20.9 months
Where the money goes
Program services
Program services $878K · Total expenses $918K
96%
Management & General
Management & general $27K · Total expenses $918K
3%
Fundraising
Fundraising $13K · Total expenses $918K
1%
Cost to raise $1
Fundraising expense (3-yr avg) $8K · Solicited contributions (3-yr avg) $1.2M
$0.01 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $890K · Total revenue $891K
100%
Government reliance
Government grants $12K · Total revenue $891K
1%
Earned-income share
Program service revenue $0 · Total revenue $891K
0%
Investment reliance
Investment income $2K · Total revenue $891K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $918K
0%
Growth & trend
Revenue growth (YoY)
This year $891K · Prior year $2.2M
-60%
Revenue CAGR
FY2020 $1.0M · FY2025 $891K
-3%
Net-asset trend (YoY)
End of year $1.3M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $891K · Expenses $918K
-3%
Liabilities-to-Assets
Total liabilities — · Total assets $1.3M
Net-asset ratio
Net assets $1.3M · Total assets $1.3M
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.3M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Alicia Heacock · Reported title Co-Executive Director · Highest reported compensation $59K · Total expenses $918K
6%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $156K · Total expenses $918K
17%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 96%
Overhead ratio 3%
Fundraising cost ratio 1%
Revenue growth -60%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$25K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$891K revenue · viewing · ⤓ 990 PDF
FY2024$2.2M revenue · ⤓ 990 PDF
FY2023$540K revenue · ⤓ 990 PDF
FY2022$365K revenue · ⤓ 990 PDF
FY2021$204K revenue · ⤓ 990 PDF
FY2020$1.0M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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