Operation Shoebox USA Inc

Nonprofit profile at a glance

EIN
050563342
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Belleview, FL, USA
Phone
3523558333
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Gift Distribution

Reported finances

Revenue
$691,643
Expenses
$649,768
Assets
$1,005,399
Liabilities
$134,842

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

Leadership & pay

3 people listed

Executive titles in this filing

  • MARY DELANEY-HARPER (PRESIDENT)

Highest reported compensation

  • MARY DELANEY-HARPER (PRESIDENT): $61,406 total reported compensation

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

Overview

Mission

Support active u.s. Military troops. The organization receives donations of personal hygiene items and other goods that are packaged and shipped to soldiers stationed in and around combat areas. The organization also ships clothing and other items to wounded soldiers which are more suitable to wear as they undergo treatment and rehabilitation. Toys and other items are sent for distribution by troops to local children.

What it reported doing in 2025

Shipping costs and supplies to ship containers of personal hygiene and other items to active us military personnel stationed in or around combat areas. This also includes warehouse space used to store and assemble goods prior to shipping, office space for administration, and the purchase of goods to supplement donated items that are packaged and sent to military personnel.

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 84
  • Accountability: 60
  • Sustainability: 47
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 69.5%; rating input score 69
  • Fundraising efficiency: $3.22 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 17th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.1%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 1.55; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 9.5%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: -9.2% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -3.1% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 69.5% of spending went to programs
  • Governance: 2 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $452K in reported program spending
  • Leadership: top reported pay $61K · 3 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Fundraising efficiency scored 9/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.