Shoes from the Heart

Nonprofit profile at a glance

EIN
462846355
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-N 2023
Location
Macon, MO, USA
Phone
6608390024
Rating
63
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Emergency Assistance

Reported finances

Revenue
$181,061
Expenses
$179,247
Assets
$18,795
Liabilities
$3,298

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

Leadership & pay

9 people listed

Highest reported compensation

  • GINA FOWLER (COMMUNITY OUTREACH COORDINATOR): $20,925 total reported compensation
  • MARY BONUCHI (OFFICE MANAGER): $12,628 total reported compensation
  • SHANNA CRAMER (FUNDRAISING): $4,700 total reported compensation

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

Overview

Mission

To provide new tennis shoes to children in need; to hlep mo veterans with showes to return to work; and provide gently used shoes for disaster relief.

What it reported doing in 2025

Privide gently used shoes to people after a disaster. These are almost all donated shoes and are worked up by volunteers.

Operating model

Revenue model
Earned-program. 68% of the money available for current operations came from fees and other program revenue.
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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 64
  • Accountability: 69
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.1%; rating input score 66
  • Program expense ratio: 66.8%; rating input score 67
  • Fundraising efficiency: $1.22 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 29.3%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 32.9% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 28.7% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 18.6% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 66.1% of revenue deployed · 66.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $120K in reported program spending
  • Leadership: top reported pay $21K · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • 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: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.