Shoes And Clothes For Kids Inc in Cleveland, Ohio (OH)

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Shoes And Clothes For Kids Inc
Employer Identification Number (EIN)341554285
Name of OrganizationShoes And Clothes For Kids Inc
Address3311 Perkins Avenue Suite 205, Cleveland, OH 44114-4630
ActivitiesSupplying money, goods or services to the poor
SubsectionCharitable Organization
Ruling Date08/1987
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2011
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$3,459,580
Amount of Income$3,442,814
Form 990 Revenue Amount$3,342,932
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Emergency Assistance (Food, Clothing, Cash)


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Amount of income in 2011: $3,442,814
This organization: 

 $3,442,814
Other organizations performing similar types of work: 

 $536,583

Assets in 2011: $3,459,580
This organization: 

 $3,459,580
Other organizations performing similar types of work: 

 $446,419

Expenses in 2007: $2,343,177
This organization: 

 $2,343,177
Other organizations performing similar types of work: 

 $819,208

Income to expenses ratio in 2007: 1.2
Shoes And Clothes For Kids Inc: 

 1.2
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 93.4%
Shoes And Clothes For Kids Inc: 

 93.4%
Other organizations performing similar types of work: 

 87.9%

Number of employees in 2007: 4
Shoes And Clothes For Kids Inc: 

 4
Other organizations performing similar types of work: 

 16

Employees paid over $50,000 in 2007: 50.0%
Shoes And Clothes For Kids Inc: 

 50.0%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2007: 90.3%
Shoes And Clothes For Kids Inc: 

 90.3%
Other organizations performing similar types of work: 

 95.8%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$1,722,239$1,514,640$1,160,418$1,268,339$1,354,439$2,013,740$1,455,282$2,842,193
Contributions, gifts, grants, and similar amounts received$1,453,737$1,303,423$1,081,889$1,102,976$1,203,634$1,824,155$1,254,677$2,566,309
Contributions to donor advised funds$0$0
Direct public support$1,453,737$1,303,423$1,081,889$1,067,976$1,203,634$1,824,155$1,254,677$2,566,309
Indirect public support$0$0$0$35,000$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$0$0$0$0$0$0$0$0
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$0$0$0$0$0$1,568$6,608$13,145
Dividends and interest from securities$174,679$84,649$1,296$849$562$204$351$396
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$-65,160$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$80,000$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$145,160$0$0$0$0$0
Net income or (loss) from special events and activities$93,823$126,568$142,393$164,514$150,243$157,057$193,646$262,343
Gross revenue$134,803$171,425$222,251$264,490$219,510$237,504$261,827$347,805
Less: direct expenses other than fundraising expenses$40,980$44,857$79,858$99,976$69,267$80,447$68,181$85,462
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$30,756$0$0
Total expenses$1,446,817$1,429,932$1,267,665$1,446,879$1,138,542$1,723,939$1,713,767$2,343,177
Program services$1,333,230$1,298,121$1,107,508$1,232,609$943,833$1,570,274$1,557,515$2,188,730
Management and general$74,762$68,665$57,646$74,346$68,437$45,597$45,772$48,164
Fundraising$38,825$63,146$102,511$139,924$126,272$108,068$110,480$106,283
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$1,214,985$1,186,812$1,075,078$974,867$1,244,656$1,581,816$1,401,478$1,969,760
Excess or (deficit) for the year$275,422$84,708$-107,247$-178,540$215,897$289,801$-258,485$499,016
Net assets or fund balances at beginning of year$1,056,428$1,214,985$1,186,812$1,075,078$974,867$1,244,656$1,581,816$1,401,478
Other changes in net assets or fund balances$-116,865$-112,881$-4,487$78,329$53,892$47,359$78,147$69,266
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$2,343,177$2,188,730$48,164$106,283
Grants paid from donor advised funds$0
Other grants and allocations$1,968,784
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$103,367$77,526$5,168$20,673
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$127,196$76,191$9,693$41,312
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$7,474$4,477$570$2,427
Payroll taxes$17,170$10,285$1,308$5,577
Professional fundraising fees$0$0$0$0
Accounting fees$24,196$709$23,487$0
Legal fees$0$0$0$0
Supplies$6,217$3,721$463$2,033
Telephone$5,657$3,596$392$1,669
Postage and shipping$3,380$1,367$175$1,838
Occupancy$14,257$8,540$1,086$4,631
Equipment rental and maintenance$0$0$0$0
Printing and publications$14,565$2,625$316$11,624
Travel$2,010$998$84$928
Conferences, conventions, and meetings$2,621$2,269$36$316
Interest$0$0$0$0
Depreciation, depletion, etc.$1,834$1,098$140$596
Other expenses not covered above$44,449$26,544$5,246$12,659
Balance Sheets
20002001200220032004200520062007
Total assets$1,406,542$1,332,301$1,218,130$1,047,741$1,319,916$1,612,266$1,453,971$1,998,506
Cash - non-interest-bearing$292,242$207,857$175,454$178,342$118,965$166,465$310,240$1,753
Savings and temporary cash investments$734,540$700,051$550,404$628,733$682,625$729,984$808,131$418,159
Accounts receivable less allowance for doubtful accounts$20,208$5,000$9,060$13,637$10,000$14,870$12,407$25,000
Pledges receivable less allowance for doubtful accounts$10,000$0$0$0$4,000$25,000$0$0
Grants receivable$0$0$0$0$0$84,800$48,200$21,500
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$340,482$404,713$475,556$221,954$492,450$583,629$272,524$675,230
Prepaid expenses and deferred charges$0$2,515$0$1,928$4,553$361$0$0
Investments - publicly-traded securities$0$854,018
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$9,070$12,165$7,656$3,147$7,323$7,157$2,469$2,846
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$191,557$145,489$143,052$72,874$75,260$30,450$52,493$28,746
Accounts payable and accrued expenses$191,557$145,489$13,601$72,874$56,633$30,450$51,993$28,746
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$500$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$18,627$0$0$0
Other liabilities$0$0$129,451$0$0$0$0$0
Total liabilities and net assets/fund balances$1,406,542$1,332,301$1,218,130$1,047,741$1,319,916$1,612,266$1,453,971$1,998,506
Total net assets or fund balances$1,214,985$1,186,812$1,075,078$974,867$1,244,656$1,581,816$1,401,478$1,969,760
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$1,722,239$1,514,640$1,160,418$1,268,339$1,354,439$2,013,740$1,455,282$2,842,193
Total revenue, gains, and other support per audited financial statements$1,643,380$1,441,379$1,240,324$1,495,765$1,630,677$2,465,250$1,724,452$3,194,546
Other expenses$-78,859$-73,261$79,906$227,426$276,238$451,510$269,170$352,353
Net unrealized gains on investments$-116,865$-112,881$-4,487$78,329$53,892$47,359$78,147$69,266
Donated services and use of facilities$38,006$39,620$84,393$149,097$222,346$404,151$191,023$283,087
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$1,446,817$1,429,932$1,267,665$1,446,879$1,138,542$1,723,939$1,713,767$2,343,177
Total expenses and losses per audited financial statements$1,484,823$1,469,552$1,352,058$1,595,976$1,360,888$2,128,090$1,904,790$2,626,264
Other revenue$38,006$39,620$84,393$149,097$222,346$404,151$191,023$283,087
Donated services and use of facilities$38,006$39,620$84,393$149,097$222,346$404,151$191,023$283,087
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$103,367$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings40
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20064
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$13,541$262,343
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$13,145$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$396$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$262,343
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$64,322$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$1,020,097$1,739,719$1,559,497$1,309,496$1,359,678$1,427,343$2,058,561$1,477,326
Gifts, grants, and contributions received$793,845$1,430,237$1,303,423$1,085,949$1,094,339$1,207,271$1,819,285$1,218,950
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$139,437$134,803$171,425$222,251$264,490$219,510$237,504$251,417
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$86,815$174,679$84,649$1,296$849$562$1,772$6,959
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$3,342,932
Contributions, Gifts, Grants and Other Similar Amounts$3,381,357
Program Service Revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$1,673
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$0
Net loss from fundraising events$-40,098
Gross income from fundraising events$59,784
Less: direct expenses$99,882
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$0
Statement of Functional Expenses (for 2011)
Total functional expenses$2,477,544
Compensation of current officers, directors, trustees, and key employees$109,750
Other salaries and wages$134,583
Payroll taxes$18,767
Professional fundraising services$0
Other$2,214,444
Balance Sheet (for 2011)
Total assets$3,459,580
Total liabilities$44,795
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$44,795
Total net assets or fund balances$3,414,785
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$13,963,333
Gifts, grants, contributions, and membership fees received$13,936,472
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$26,861
Gross receipts from related activities, etc.$0
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18House Of Refugee Missions Inc Headquarters Branch, H O R M Inc Hdqt115 Woolper Ave, Cincinnati, OH 45220-1215OH1988-07$170,182
19Inter Faith Assistance Association IncPO BOX 40, West Union, OH 45693-0040OH1983-07$72,138
20Neighbors Helping Neighbors Of Athens CountyPO BOX 2268, Athens, OH 45701-5068OH2000-06$18,553
Number of organizations performing similar types of work
Alabama5
Arkansas7
Arizona5
California32
Colorado12
Connecticut2
District of Columbia1
Delaware1
Florida24
Georgia12
Iowa1
Illinois10
Indiana12
Kansas1
Kentucky8
Louisiana10
Massachusetts7
Maryland7
Maine1
Michigan11
Minnesota10
Missouri12
Mississippi3
Montana1
North Carolina16
North Dakota1
Nebraska2
New Hampshire2
New Jersey10
New Mexico1
Nevada3
New York17
Ohio13
Oklahoma7
Oregon11
Pennsylvania14
Rhode Island1
South Carolina13
South Dakota2
Tennessee13
Texas34
Utah1
Virginia17
Vermont1
Washington15
Wisconsin6
West Virginia4
Wyoming2
International2
Total403

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