FIRST DAY SHOE FUND

EIN 20-4881364 PORTAGE, MI

Revenue 2025: $841,289
Expenses 2025: $667,296

Program services were 76.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection: 03
NTEE code: P30
Classification: 1000
Street: 5416 MEREDITH ST

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 · 2025

Mission

FIRST DAY SHOE FUND PROVIDES NEW ATHLETIC SHOES TO STUDENTS AT KALAMAZOO COUNTY PUBLIC ELEMENTARY SCHOOLS AT NO COST.

FIRST DAY SHOE FUND PROVIDES NEW ATHLETIC SHOES TO STUDENTS AT KALAMAZOO COUNTY PUBLIC ELEMENTARY SCHOOLS AT NO COST.

Expenses $509,127

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

MAGGIE HESKETH

EXECUTIVE DI

Total calculated

$128,097

From this org

$128,097

From related orgs

$0

Other

$0

Hours/week

40
LIZ SEMAAN

PRESIDENT

Total calculated

$0

Hours/week

4
STEVE DAVIS

TREASURER

Total calculated

$0

Hours/week

4
REBECCA ROOY

VICE PRESIDE

Total calculated

$0

Hours/week

4
LYNN KELLY-ALBERTSON

SECRETARY

Total calculated

$0

Hours/week

4
JENNIFER CARSON

BOARD MEMBER

Total calculated

$0

Hours/week

4
CLAYTON BATES

BOARD MEMBER

Total calculated

$0

Hours/week

4
CARLY DAVIS

BOARD MEMBER

Total calculated

$0

Hours/week

4
JASON HEYSTEK

BOARD MEMBER

Total calculated

$0

Hours/week

4
LYNN CHIO

BOARD MEMBER

Total calculated

$0

Hours/week

4
WESSAM ABDELAZIZ

BOARD MEMBER

Total calculated

$0

Hours/week

4
RACHEL FOSTER

BOARD MEMBER

Total calculated

$0

Hours/week

4
JESSICA ROSCRANS

BOARD MEMBER

Total calculated

$0

Hours/week

4
SALINA JOHNSON

BOARD MEMBER

Total calculated

$0

Hours/week

4
TIM RAYMAN

BOARD MEMBER

Total calculated

$0

Hours/week

4
STACY JACKSON

BOARD MEMBER

Total calculated

$0

Hours/week

4

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

2025

Revenue

$841,289

Expenses

$667,296

Contributions

$819,792

Grants paid

$0
2024

Revenue

$685,918

Expenses

$487,215

Contributions

$664,711

Grants paid

$0
2023

Revenue

$467,768

Expenses

$359,039

Contributions

$457,720

Grants paid

$0
2022

Revenue

$434,035

Expenses

$252,360

Contributions

$419,748

Grants paid

$0

Tax year	Revenue	Expenses	Contributions	Grants paid
2025	$841,289	$667,296	$819,792	$0
2024	$685,918	$487,215	$664,711	$0
2023	$467,768	$359,039	$457,720	$0
2022	$434,035	$252,360	$419,748	$0

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

2021 · 990

Revenue

$206,496

Expenses

$159,791

Assets (EOY)

$297,173
2020 · 990-EZ

Revenue

$172,804

Expenses

$125,773

Assets (EOY)

$251,681
2019 · 990-EZ

Revenue

$185,001

Expenses

$139,017

Assets (EOY)

$203,854
2018 · 990-EZ

Revenue

$158,869

Expenses

$132,240

Assets (EOY)

$158,221
2017 · 990-EZ

Revenue

$128,838

Expenses

$107,138

Assets (EOY)

$131,776
2016 · 990-EZ

Revenue

$108,379

Expenses

$87,649

Assets (EOY)

$110,599
2015 · 990-EZ

Revenue

$96,481

Expenses

$80,516

Assets (EOY)

$88,394
2014 · 990-EZ

Revenue

$72,661

Expenses

$51,516

Assets (EOY)

$71,684
2013 · 990-EZ

Revenue

$77,231

Expenses

$63,207

Assets (EOY)

$51,051
2012 · 990-EZ

Revenue

$58,503

Expenses

$38,070

Assets (EOY)

$36,467

Tax year	Form	Revenue	Expenses	Assets (EOY)
2021	990	$206,496	$159,791	$297,173
2020	990-EZ	$172,804	$125,773	$251,681
2019	990-EZ	$185,001	$139,017	$203,854
2018	990-EZ	$158,869	$132,240	$158,221
2017	990-EZ	$128,838	$107,138	$131,776
2016	990-EZ	$108,379	$87,649	$110,599
2015	990-EZ	$96,481	$80,516	$88,394
2014	990-EZ	$72,661	$51,516	$71,684
2013	990-EZ	$77,231	$63,207	$51,051
2012	990-EZ	$58,503	$38,070	$36,467

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.

Form 990-N e-Postcard, tax year 2007

Tax period: 1 January 2007 to 31 December 2007
Principal officer: Valerie Denghel
Mailing address: 4120 Old Field TrailKalamazoo MI 49008
Website: www.firstdayshoefund.org

As filed, from the IRS e-Postcard file of 19 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

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

KALAMAZOO COMMUNITY FOUNDATION

$44,275

2024 HUMAN SERVICE-MULTIPURPOSE/OTHER
KALAMAZOO COMMUNITY FOUNDATION

$35,250

2023 HUMAN SERVICE-MULTIPURPOSE/OTHER
KALAMAZOO COMMUNITY FOUNDATION

$33,250

2022 HUMAN SERVICE-MULTIPURPOSE/OTHER
AMERICAN ONLINE GIVING FOUNDATION INC

$23,807

2024 GENERAL SUPPORT
GIVING BRANDS

$15,200

2022 UNRESTRCITED
AMERICAN ONLINE GIVING FOUNDATION INC

$13,465

2023 GENERAL SUPPORT
ADVIA CREDIT UNION

$10,000

2024 TO PROVIDE NEW ATHLETIC SHOES TO STUDENTS IN KALAMAZOO COUNTY PUBLIC ELEMENTARY SCHOOLS AT NO COST.
FIDELITY INVESTMENTS CHARITABLE GIFT FUND

$9,250

2024 For grant recipient's exempt purposes
CHARITIES AID FOUNDATION AMERICA

$7,470

2023 CHARITABLE DONATION
GRAPEVINE GIVING FOUNDATION

$6,593

2023 OPERATING FUND AND GENERAL ASSISTANCE

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 26 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.