Nonprofit · EIN 20-4881364
FIRST DAY SHOE FUND
Tax-exempt · PORTAGE, MI 49002
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $841,289 | $667,296 | $173,993 | $1,090,560 | $126,430 | $964,130 |
| December 31, 2024 | 990 | $685,918 | $487,215 | $198,703 | $916,305 | $132,044 | $784,261 |
| December 31, 2023 | 990 | $467,768 | $359,039 | $108,729 | $724,710 | $139,152 | $585,558 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $819,792
- Program service revenue
- $0
- Investment income
- $21,497
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $128,097
- Other salaries and wages
- $42,466
- Salaries, compensation and benefits (total)
- $224,964
- Professional fundraising fees
- $0
- Accounting fees
- $14,425
- Occupancy
- $14,018
- Travel
- $3,768
- Depreciation
- $8,559
- Program services (functional)
- $509,127
- Management and general (functional)
- $137,555
- Fundraising (functional)
- $20,614
Balance sheet and other
- Total assets, start of year
- $916,305
- Total assets, end of year
- $1,090,560
- Total liabilities, end of year
- $126,430
- Net assets, end of year
- $964,130
- Land, buildings and equipment
- $226,661
- Net assets without donor restrictions
- $730,290
- Net assets with donor restrictions
- $233,840
- Gross receipts
- $841,289
- Employees
- 4
- Volunteers
- 500
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAGGIE HESKETH | EXECUTIVE DI Officer | 40 | $128,097 |
| LIZ SEMAAN | PRESIDENT Trustee or director, Officer | 4 | $0 |
| STEVE DAVIS | TREASURER Trustee or director, Officer | 4 | $0 |
| REBECCA ROOY | VICE PRESIDE Trustee or director, Officer | 4 | $0 |
| LYNN KELLY-ALBERTSON | SECRETARY Trustee or director, Officer | 4 | $0 |
| JENNIFER CARSON | BOARD MEMBER Trustee or director | 4 | $0 |
| CLAYTON BATES | BOARD MEMBER Trustee or director | 4 | $0 |
| CARLY DAVIS | BOARD MEMBER Trustee or director | 4 | $0 |
| JASON HEYSTEK | BOARD MEMBER Trustee or director | 4 | $0 |
| LYNN CHIO | BOARD MEMBER Trustee or director | 4 | $0 |
| WESSAM ABDELAZIZ | BOARD MEMBER Trustee or director | 4 | $0 |
| RACHEL FOSTER | BOARD MEMBER Trustee or director | 4 | $0 |
| JESSICA ROSCRANS | BOARD MEMBER Trustee or director | 4 | $0 |
| SALINA JOHNSON | BOARD MEMBER Trustee or director | 4 | $0 |
| TIM RAYMAN | BOARD MEMBER Trustee or director | 4 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STACY JACKSON | BOARD MEMBER Trustee or director | 4 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAGGIE HESKETH | EXECUTIVE DI Officer | 40 | $97,800 |
| LIZ SEMAAN | PRESIDENT Trustee or director, Officer | 4 | $0 |
| STEVE DAVIS | TREASURER Trustee or director, Officer | 4 | $0 |
| REBECCA ROOY | SECRETARY Trustee or director, Officer | 4 | $0 |
| LEATRICE FULLERTON | PAST PRESIDE Trustee or director, Officer | 4 | $0 |
| SALINA JOHNSON | BOARD MEMBER Trustee or director | 4 | $0 |
| LYNN KELLY-ALBERTSON | BOARD MEMBER Trustee or director | 4 | $0 |
| JENNIFER CARSON | BOARD MEMBER Trustee or director | 4 | $0 |
| TIM RAYMAN | BOARD MEMBER Trustee or director | 4 | $0 |
| STACY JACKSON | BOARD MEMBER Trustee or director | 4 | $0 |
| JASON HEYSTEK | BOARD MEMBER Trustee or director | 4 | $0 |
| WESSAM ABDELAZIZ | BOARD MEMBER Trustee or director | 4 | $0 |
| LYNN CHIO | BOARD MEMBER Trustee or director | 4 | $0 |
| CLAYTON BATES | BOARD MEMBER Trustee or director | 4 | $0 |
| RACHEL FOSTER | BOARD MEMBER Trustee or director | 4 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MAGGIE HESKETH | EXECUTIVE DI Officer | 40 | $90,000 | $15,900 |
| LEATRICE FULLERTON | PRESIDENT Trustee or director, Officer | 4 | $0 | $0 |
| LIZ SEMAAN | VICE PRESIDE Trustee or director, Officer | 4 | $0 | $0 |
| STEVE DAVIS | TREASURER Trustee or director, Officer | 4 | $0 | $0 |
| LYNN KELLY-ALBERTSON | SECRETARY Trustee or director, Officer | 4 | $0 | $0 |
| DOUG PEARCE | PAST VICE PR Trustee or director, Officer | 4 | $0 | $0 |
| ALLISON BIRMINGHAM | PAST TREASUR Trustee or director, Officer | 4 | $0 | $0 |
| CHRISTA MOLTER | PAST SECRETA Trustee or director, Officer | 4 | $0 | $0 |
| JENNIFER CARSON | BOARD MEMBER Trustee or director | 4 | $0 | $0 |
| TIM RAYMAN | BOARD MEMBER Trustee or director | 4 | $0 | $0 |
| STACY JACKSON | BOARD MEMBER Trustee or director | 4 | $0 | $0 |
| JASON HEYSTEK | BOARD MEMBER Trustee or director | 4 | $0 | $0 |
| SURANGI PRADHAM | BOARD MEMBER Trustee or director | 4 | $0 | $0 |
| LYNN CHIO | BOARD MEMBER Trustee or director | 4 | $0 | $0 |
| VICCARLY CASTELLANOS | BOARD MEMBER Trustee or director | 4 | $0 | $0 |
| REBECCA ROOY | BOARD MEMBER Trustee or director | 4 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 5416 MEREDITH ST, PORTAGE, MI 49002-2104
- In care of
- % VALERIE A DENGHEL
- Mailing address (990-N for 2007)
- 4120 Old Field Trail, Kalamazoo MI 49008
- Principal officer (990 for 2025)
- MAGGIE HESKETH, 5416 MEREDITH ST, PORTAGE, MI 49002
- Principal officer (990-N for 2007)
- Valerie Denghel, 4120 Old Field Trail, Kalamazoo MI 49008
- Signed the 990
- MAGGIE HESKETH, EXECUTIVE DIRECTOR
- Phone
- (269) 271-5527
- Website
- www.firstdayshoefund.org
- Return prepared by
- SEBER TANS PLC
Mission
FIRST DAY SHOE FUND PROVIDES NEW ATHLETIC SHOES TO STUDENTS AT KALAMAZOO COUNTY PUBLIC ELEMENTARY SCHOOLS AT NO COST.
Program accomplishments
- FIRST DAY SHOE FUND PROVIDES NEW ATHLETIC SHOES TO STUDENTS AT KALAMAZOO COUNTY PUBLIC ELEMENTARY SCHOOLS AT NO COST.Expenses $509,127
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-4881364
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P30)
- Assets (IRS master file)
- $1,090,560
- Income (IRS master file)
- $841,289
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $841,289 | $667,296 | $1,090,560 | XML |
| 990 | December 2024 | $685,918 | $487,215 | $916,305 | IRS |
| 990 | December 2023 | $467,768 | $359,039 | $724,710 | XML |
| 990 | December 2022 | $434,035 | $252,360 | $502,686 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2007 Officer: Valerie Denghel | December 31, 2007 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-4881364).
Questions about FIRST DAY SHOE FUND
- What is the EIN of FIRST DAY SHOE FUND?
- The employer identification number (EIN) of FIRST DAY SHOE FUND is 20-4881364.
- Is FIRST DAY SHOE FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to FIRST DAY SHOE FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FIRST DAY SHOE FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FIRST DAY SHOE FUND due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FIRST DAY SHOE FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FIRST DAY SHOE FUND?
- The 990 for the year ended December 31, 2025 names MAGGIE HESKETH.
- Who are the officers and directors of FIRST DAY SHOE FUND?
- The 990 for the year ended December 31, 2025 lists 16 people; 1 received compensation from the organization, the highest $128,097 (MAGGIE HESKETH, EXECUTIVE DI).
- How much revenue does FIRST DAY SHOE FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $841,289, expenses of $667,296 and total assets of $1,090,560 at year end.
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