Little Bottoms Free Store

Nonprofit profile at a glance

EIN
881508494
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2022
Location
Columbus, OH, USA
Phone
6146964099
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Support N.E.C.

Official website

Reported finances

Revenue
$483,042
Expenses
$433,608
Assets
$189,020
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Janet George (President)
  • Kyle Rossman (Vice President)

Highest reported compensation

  • Heidi Weaver Smith (Executive Dir.): $59,615 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fostering a safe, nurturing environment while providing essential baby suppliers to over 984 disadvantaged Franklin County Ohio families, which include 1159 children

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 64
  • Accountability: 69
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.9%; rating input score 67
  • Program expense ratio: 74.5%; rating input score 74
  • Fundraising efficiency: $8.45 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 27th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.2%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 13.7%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 46.3% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 44.2% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 36.7% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 66.9% of revenue deployed · 74.5% of spending went to programs
  • Governance: 10 of 11 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $323K in reported program spending
  • Leadership: top reported pay $60K · 11 people listed
  • Consistency: 22 of 25 current checks pass · 3 findings to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 24/100.