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TWO TEN FOOTWEAR FOUNDATION INC

EIN 22-2579809 WALTHAM, MA

Revenue 2024
$5,617,798
Expenses 2024
$6,186,070

Program services were 76.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
S410
Classification
1000
Street
1466 MAIN STREET

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

TWO TEN LIFTS LIVES IN THE FOOTWEAR COMMUNITY, OFFERING INDUSTRY EMPLOYEES EMERGENCY FINANCIAL ASSISTANCE FOR DISASTER/HARDSHIP, COUNSELING SERVICES, EDUCATIONAL FUNDING, AND PROFESSIONAL DEVELOPMENT

Activities or mission (Part I)

TWO TEN SUPPORTS FOOTWEAR EMPLOYEES WITH DISASTER/HARDSHIP RELIEF, (CONTINUED ON SCHEDULE O) COUNSELING, EDUCATIONAL FUNDING, AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES, NETWORKING, AND COMMUNITY-BUILDING.TWO TEN IS ACTIVE IN FOUR KEY PROGRAM AREAS: 1. RELIEF: TWO TEN AWARDS DISASTER AND HARDSHIP RELIEF GRANTS TO INDUSTRY EMPLOYEES IN NEED DURING TIMES OF HARDSHIP AND CRISIS. 2. EDUCATION: TWO TEN AWARDS COLLEGE SCHOLARSHIPS TO INDUSTRY EMPLOYEES AND THEIR DEPENDENTS TO MAKE HIGHER EDUCATION MORE AFFORDABLE FOR FOOTWEAR FAMILIES. WE ALSO OFFER UPSKILLING AND PROFESSIONAL DEVELOPMENT GRANTS TO FOOTWEAR EMPLOYEES SEEKING CAREER-FOCUSED TRAINING (THROUGH A GRANT PROGRAM THAT IS CURRENTLY FOCUSED ON SUPPORTING WOMEN IN FOOTWEAR).3. COUNSELING: TWO TEN OFFERS AN EMPLOYEE ASSISTANCE PROGRAM THAT PROVIDES FREE AND CONFIDENTIAL ACCESS TO MENTAL HEALTH SERVICES, FINANCIAL COUNSELING, AND OTHER WORK/LIFE BALANCE RESOURCES. 4. COMMUNITY: TWO TEN CONVENES INDUSTRY GROUPS (PROFESSIONAL

  • TWO TEN CHANGES THE LIVES OF FOOTWEAR EMPLOYEES AND THEIR FAMILIES DURING TIMES OF CRISIS BY PROVIDING EMERGENCY FINANCIAL ASSISTANCE TO COVER HOUSING COSTS, UTILITY BILLS, CAR REPAIRS, AND OTHER IMMEDIATE NEEDS; NATURAL DISASTER RELIEF; REFERRALS TO SPECIAL SERVICES SUCH AS CRISIS INTERVENTION, CREDIT AND DEBIT COUNSELING; AND ESSENTIAL COMMUNITY RESOURCES. (CONTINUED ON SCHEDULE O)FUNDS ARE PAID DIRECTLY TO FOOTWEAR EMPLOYEES VIA E-CHECK. PAYMENTS RANGE FROM $1,000 - $3,000 BASED ON NEED. THE POPULATIONS OF FOOTWEAR FAMILIES WE ASSIST WORK IN RETAIL SALES, CUSTOMER SERVICE, FACTORIES, WAREHOUSES, AND DISTRIBUTION CENTERS. MOST PEOPLE WORK IN LOWER-WAGE POSITIONS AND ARE VULNERABLE TO LOSS OF INCOME AT DIFFERENT TIMES OF THE YEAR WHEN BUSINESS SLOWS OR ORDERS IN A FACTORY OR WAREHOUSE DECREASE. TWO TEN PROVIDES RESOURCES FOR FOOTWEAR EMPLOYEES FROM 50 STATES, PUERTO RICO, AND THE U.S. VIRGIN ISLANDS. IN FY25, THE TOP FIVE STATES SEEKING TWO TEN'S SERVICES WERE SOUTH CAROLINA, TEXAS, FLORIDA, GEORGIA, AND PUERTO RICO. THE TWO TEN RELIEF SERVICES TEAM ASSISTED 2,435 FOOTWEAR FAMILIES WITH EMERGENCY ASSISTANCE; 64% OF GRANTEES WERE FEMALE, AND 35% WERE MALE. THE THREE LARGEST AGE GROUPS WHO WE SUPPORTED WERE BETWEEN THE AGES OF 33-50 (46%), 18-32 (34%), AND 51+ (20%). THE REASON MOST CITED BY THOSE NEEDING ASSISTANCE WAS "NATURAL DISASTER," FOLLOWED BY "HEALTH AND "EVICTION/FORECLOSURE."AS PART OF OUR COMMITMENT TO STRENGTHENING THE FOOTWEAR INDUSTRY, TWO TEN FOOTWEAR FOUNDATION OFFERS FOOTWEAR EMPLOYEES AND THEIR FAMILIES HIGHER EDUCATION SCHOLARSHIPS AND CAREER-FOCUSED UPSKILLING AND PROFESSIONAL DEVELOPMENT GRANTS. SCHOLARSHIPS FOR HIGHER EDUCATION ARE BASED ON FINANCIAL NEED, ACADEMIC ABILITY, AND CONTRIBUTIONS BEYOND THE CLASSROOM THAT REFLECT LEADERSHIP, SERVICE, AND COMMUNITY VALUES. IN FY25, TWO TEN FUNDED 148 STUDENTS WITH SCHOLARSHIPS. MOST STUDENTS RECEIVED AN AWARD BETWEEN $4,000 AND $5,000 WITH THE OPPORTUNITY TO RENEW ANNUALLY IF THEY MAINTAIN A REQUIRED GPA OF AT LEAST 2.5 AND CONTINUED TO MEET EMPLOYMENT IN THE FOOTWEAR INDUSTRY. ALL NEW SCHOLARSHIP AWARDS WILL AVERAGE $4,000 PER ANNUM, RENEWABLE FOR THREE YEARS OR UNTIL THEY HAVE COMPLETED THEIR DEGREE OR CERTIFICATE. TO BE ELIGIBLE FOR A TWO TEN SCHOLARSHIP, THE APPLICANT MUST BE WORKING WITHIN THE FOOTWEAR INDUSTRY FOR A MINIMUM OF TWO YEARS OR THE CHILD OF A PARENT WORKING IN THE INDUSTRY FOR THE SAME DURATION. THE SCHOLARS WORKING IN THE FOOTWEAR INDUSTRY COMPRISED 53% OF THE TOTAL POOL, WHILE 47% HAD PARENTS WORKING IN THE FOOTWEAR INDUSTRY. THE APPLICATION ADMINISTRATION PROCESS IS OUTSOURCED TO THE INTERNATIONAL SCHOLARSHIP AND TUITION SERVICES (ISTS). AFTER ISTS PRESENTS THE COMPLETED APPLICATIONS, TWO TEN STAFF RANK APPLICANTS USING A SCORING RUBRIC WEIGHTED BY THE FOLLOWING SYSTEM: 60% FINANCIAL NEED, 25% ACADEMICS BASED ON GPA, AND 15% CONTRIBUTIONS BEYOND THE CLASSROOM THAT REFLECT LEADERSHIP, SERVICE, AND COMMUNITY VALUES. TWO TEN THEN SELECTS THE TOP STUDENTS FROM THE NEW POOL AND THOSE WHO MAINTAINED ELIGIBILITY FROM THE RENEWAL POOL UNTIL THE ENDOWMENT HAS BEEN SPENT.UPSKILLING AND PROFESSIONAL DEVELOPMENT GRANTS OFFER FINANCIAL ASSISTANCE TOWARDS TRAINING AND EDUCATIONAL OPPORTUNITIES TO SUPPORT WOMEN IN ADVANCING IN THEIR CAREER WITHIN THE FOOTWEAR INDUSTRY. COURSES INCLUDED BUT WERE NOT LIMITED TO SELF-PACED VIRTUAL LEARNING AND CERTIFICATIONS IN HUMAN RESOURCES AND IN-PERSON TRAINING FOR FOOTWEAR DESIGNERS, WHICH COVERED A RANGE OF TOPICS FROM FABRICS AND TEXTILES TO MANUFACTURING REQUIREMENTS FOR A SUCCESSFUL DESIGN. IN FY25, 100% OF GRANTEES IDENTIFIED AS WOMEN, WITH 43% WORKING IN CORPORATE, AND 36% IN RETAIL. 68% OF GRANTEES IDENTIFIED AS MID-CAREER AND 20% IDENTIFIED AS EARLY CAREER. ADDITIONALLY, 47% OF GRANTEES REPORTED HAVING AT LEAST ONE DEPENDENT IN THEIR HOUSEHOLD.

    Expenses $3,816,036 · Grants $2,828,581

  • TWO TEN FOOTWEAR FOUNDATION BUILDS A STRONGER FOOTWEAR INDUSTRY THROUGH PROFESSIONAL GROUP AND AFFINITY-BASED INITIATIVES THAT CREATE MEANINGFUL OPPORTUNITIES TO CONNECT, LEARN, AND GROW. THESE COMMUNITY ENGAGEMENT INITIATIVES ARE STRUCTURED TO ADDRESS THE DISTINCT NEEDS OF TARGETED CONSTITUENCIES AND ARE GUIDED BY ADVISORY BOARDS AND LEADERSHIP COUNCILS THAT SHAPE PROGRAMMING, PARTICIPATION, AND OUTCOMES. PRIMARY CONSTITUENCIES SERVED DURING THE YEAR INCLUDED THE WOMEN IN THE FOOTWEAR INDUSTRY (WIFI) COMMUNITY AND THE HUMAN RESOURCES (HR) COMMUNITY.(CONTINUED ON SCHEDULE O)THE WOMEN IN THE FOOTWEAR INDUSTRY (WIFI) COMMUNITY FOCUSES ON LEADERSHIP DEVELOPMENT, PROFESSIONAL CONNECTION, AND INDUSTRY ENGAGEMENT FOR WOMEN ACROSS ALL CAREER STAGES WITHIN FOOTWEAR. DURING THE YEAR, WIFI DELIVERED VIRTUAL EDUCATIONAL PROGRAMMING AND IN-PERSON NETWORKING OPPORTUNITIES DESIGNED TO FOSTER PEER CONNECTION, ELEVATE INDUSTRY DIALOGUE, AND BUILD AWARENESS OF TWO TEN'S SERVICES AND MISSION. PROGRAMMING TOPICS AND FORMATS WERE DEVELOPED TO BE RELEVANT TO A BROAD AUDIENCE WHILE REMAINING RESPONSIVE TO PROFESSIONAL INTERESTS.THE HUMAN RESOURCES COMMUNITY OPERATES AS A COMMUNITY OF PRACTICE FOR HR PROFESSIONALS IN THE FOOTWEAR INDUSTRY. THIS GROUP ADVANCES PEER LEARNING, THOUGHT LEADERSHIP, AND INDUSTRY COLLABORATION RELATED TO WORKFORCE ENGAGEMENT AND EMPLOYEE SUPPORT. THE HR COMMUNITY ALSO SERVES AS A CONDUIT FOR INCREASING AWARENESS OF TWO TEN'S PROGRAMS, SERVICES, AND SCHOLARSHIP OPPORTUNITIES WITHIN MEMBER ORGANIZATIONS AND AMONG HR PROFESSIONALS ACROSS THE INDUSTRY.

    Expenses $257,565

  • THE TWO TEN FOOTWEAR FOUNDATION IS COMMITTED TO PROVIDING THE HELP AND RESOURCES NEEDED TO IMPROVE THE LIVES AND CAREERS OF FOOTWEAR PROFESSIONALS. IN FY25, TWO TEN LEVERAGED OWNED, EARNED, AND PAID MEDIA TO INCREASE VISIBILITY FOR THE ORGANIZATION AND PROMOTE THE PROGRAMS AND RESOURCES IT PROVIDES IN SUPPORT OF THE COMMUNITY. (CONTINUED ON SCHEDULE O)TWO TEN STAFF HELD DOZENS OF CORPORATE VISITS AND MADE PRESENTATIONS TO AMERICAN FOOTWEAR WORKERS. IN ADDITION, THE ORGANIZATION WORKED WITH STRATEGIC PARTNERS TO SPREAD AWARENESS OF THE FOUNDATION THROUGH PRINT, DIGITAL, AND ONSITE MEDIA AND PAID ADVERTISING. TWO TEN ALSO HOSTED THE HIGHLY VISIBLE ANNUAL GALA FUNDRAISING EVENT IN JUNE OF 2025.ACROSS TWO TEN'S OWNED CHANNELS, SOCIAL MEDIA AND DIGITAL COMMUNICATIONS CONTINUE TO INCREASE IN RELEVANCE AND IMPORTANCE AS CRITICAL COMMUNICATION TOOLS, PROVIDING VIBRANT FORUMS TO REACH, ENGAGE AND EDUCATE THE FOOTWEAR COMMUNITY. TWO TEN'S CONTENT DEVELOPMENT AND MANAGEMENT STRATEGIES DURING FY25 WERE FURTHER EXPANDED, WITH NEW IMPACT STORIES, INTERVIEWS, AND NEWS UPDATES PUSHED OUT THROUGH RELEVANT CHANNELS, INCLUDING THE WEBSITE, EMAIL, AND LINKEDIN. THE FOUNDATION HAS SEEN AN UPTICK IN ITS FOLLOWERS ON MULTIPLE DIGITAL PROPERTIES AND NEW VISITORS TO ITS WEBSITE PLATFORM. THIS EFFORT HAS LED TO INCREASED ENGAGEMENT AND PARTICIPATION WITHIN KEY AREAS OF THE ORGANIZATION.

    Expenses $460,639

  • OTHER SHOE INDUSTRY RELATED PROGRAMS

    Expenses $166,515

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Jeff Espersen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Tsering Namgyal

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Debbie Ferree

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Glenn Barrett

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Susan Itzkowitz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Greg Tunney

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Tacey Powers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Tracy McLeod

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jonathan Frankel

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Jim Salzano

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Danny Muskat

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • David Kahan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Gregg Ribatt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Lawrence Stiff

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Beverly Goldberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Blake Krueger

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jim Issler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Giovanna Cipriano

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Christina Gigante

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Kathy Forstadt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Joel Oblonsky

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Beth Cross

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Jennet Chow

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Philippa Newman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Ed Rosenfeld

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

The first 25 listed. Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $5,617,798
    Expenses
    $6,186,070
    Contributions
    $3,898,326
    Grants paid
    $2,828,581
  • 2023
    Revenue
    $3,800,586
    Expenses
    $5,133,770
    Contributions
    $2,516,476
    Grants paid
    $1,935,122
  • 2022
    Revenue
    $4,659,137
    Expenses
    $5,708,249
    Contributions
    $3,471,068
    Grants paid
    $2,265,632

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2024 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2023 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2021 · 990

    Revenue
    $5,812,562
    Expenses
    $5,760,655
    Assets (EOY)
    $38,171,628
  • 2020 · 990

    Revenue
    $4,279,533
    Expenses
    $6,267,008
    Assets (EOY)
    $45,338,279
  • 2020 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported
  • 2019 · 990

    Revenue
    $5,408,510
    Expenses
    $9,794,918
    Assets (EOY)
    $37,957,081
  • 2017 · 990

    Revenue
    $6,829,460
    Expenses
    $6,883,402
    Assets (EOY)
    $42,615,640
  • 2016 · 990

    Revenue
    $6,935,506
    Expenses
    $5,594,243
    Assets (EOY)
    $42,102,907
  • 2015 · 990

    Revenue
    $6,398,698
    Expenses
    $5,226,973
    Assets (EOY)
    $38,137,087

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.