Civic Intelligence

Two Ten Footwear Foundation Inc

EIN 22-2579809 • 501(c)3 • Waltham, MA

View Organization Page

Profile

Case management services, namely the coordination of necessary financial, educational, social and counseling services to individuals employed or formely employed in the shoe industry or the immediate family members of such persons.

1466 Main StreetWaltham, MA 02451

www.twoten.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

14th percentile

0.01x

Higher debt load relative to assets than 14% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.12x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

7th percentile

-35%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$548,026

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

43rd percentile

3.3%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-18%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$39,593,032

Up $1,283,057 (+3.3%) from 2023

Liabilities

Down

$466,163

Down $268,526 (-37%) from 2023

Net Assets

Up

$39,126,869

Up $1,551,583 (+4.1%) from 2023

Operations
Liabilities / Revenue29th percentileNet Margin7th percentile

Revenue

Down

$3,800,586

Down $858,551 (-18%) from 2023

Expenses

Down

$5,133,770

Down $574,479 (-10%) from 2023

Net Income

Down

-$1,333,184

Down $284,072 (-27%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $29,255,176Liabilities 2010: $521,574Net Assets 2010: $28,733,6022010Assets 2011: $32,508,024Liabilities 2011: $291,673Net Assets 2011: $32,216,3512011Assets 2012: $34,082,376Liabilities 2012: $360,797Net Assets 2012: $33,721,5792012Assets 2013: $34,961,006Liabilities 2013: $483,386Net Assets 2013: $34,477,6202013Assets 2014: $39,132,046Liabilities 2014: $523,247Net Assets 2014: $38,608,7992014Assets 2015: $39,016,894Liabilities 2015: $367,349Net Assets 2015: $38,649,5452015Assets 2016: $38,137,087Liabilities 2016: $513,785Net Assets 2016: $37,623,3022016Assets 2017: $42,102,907Liabilities 2017: $351,909Net Assets 2017: $41,750,9982017Assets 2018: $42,615,640Liabilities 2018: $364,320Net Assets 2018: $42,251,3202018Assets 2019: $41,824,630Liabilities 2019: $857,882Net Assets 2019: $40,966,7482019Assets 2020: $37,957,081Liabilities 2020: $920,617Net Assets 2020: $37,036,4642020Assets 2021: $45,338,279Liabilities 2021: $2,032,995Net Assets 2021: $43,305,2842021Assets 2022: $38,171,628Liabilities 2022: $605,324Net Assets 2022: $37,566,3042022Assets 2023: $38,309,975Liabilities 2023: $734,689Net Assets 2023: $37,575,2862023Assets 2024: $39,593,032Liabilities 2024: $466,163Net Assets 2024: $39,126,8692024

Highlighted filing

2024

Assets$39,593,032
Liabilities$466,163
Net Assets$39,126,869
Open 2024 Filing

Operations Trend

Revenue Growth12th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $4,092,5902010Revenue 2011: $3,645,432Expenses 2011: $4,079,502Net Income 2011: -$434,0702011Expenses 2012: $4,424,4752012Expenses 2013: $5,325,5402013Revenue 2014: $5,070,529Expenses 2014: $4,702,058Net Income 2014: $368,4712014Revenue 2015: $6,655,736Expenses 2015: $5,007,839Net Income 2015: $1,647,8972015Revenue 2016: $6,398,698Expenses 2016: $5,226,973Net Income 2016: $1,171,7252016Revenue 2017: $6,935,506Expenses 2017: $5,594,243Net Income 2017: $1,341,2632017Revenue 2018: $6,829,460Expenses 2018: $6,883,402Net Income 2018: -$53,9422018Revenue 2019: $5,542,285Expenses 2019: $7,112,066Net Income 2019: -$1,569,7812019Revenue 2020: $5,408,510Expenses 2020: $9,794,918Net Income 2020: -$4,386,4082020Revenue 2021: $4,279,533Expenses 2021: $6,267,008Net Income 2021: -$1,987,4752021Revenue 2022: $5,812,562Expenses 2022: $5,760,655Net Income 2022: $51,9072022Revenue 2023: $4,659,137Expenses 2023: $5,708,249Net Income 2023: -$1,049,1122023Revenue 2024: $3,800,586Expenses 2024: $5,133,770Net Income 2024: -$1,333,1842024

Highlighted filing

2024

Revenue$3,800,586
Expenses$5,133,770
Net Income-$1,333,184
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$39,593,032
Liabilities
$466,163
Net assets
$39,126,869
Revenue
$3,800,586
Expenses
$5,133,770
Net income
-$1,333,184
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$39.6$0.47$39.1$3.80$5.13$1.33
2023Detailed filing. Detailed filing data is available for this year.$38.3$0.73$37.6$4.66$5.71$1.05
2022Detailed filing. Detailed filing data is available for this year.$38.2$0.61$37.6$5.81$5.76$0.05
2021Detailed filing. Detailed filing data is available for this year.$45.3$2.03$43.3$4.28$6.27$1.99
2020Detailed filing. Detailed filing data is available for this year.$38.0$0.92$37.0$5.41$9.79$4.39
2019Summary only. Only limited summary data is available for this year.$41.8$0.86$41.0$5.54$7.11$1.57
2018Detailed filing. Detailed filing data is available for this year.$42.6$0.36$42.3$6.83$6.88$0.05
2017Detailed filing. Detailed filing data is available for this year.$42.1$0.35$41.8$6.94$5.59$1.34
2016Detailed filing. Detailed filing data is available for this year.$38.1$0.51$37.6$6.40$5.23$1.17
2015Detailed filing. Detailed filing data is available for this year.$39.0$0.37$38.6$6.66$5.01$1.65
2014Detailed filing. Detailed filing data is available for this year.$39.1$0.52$38.6$5.07$4.70$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.0$0.48$34.5$5.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.1$0.36$33.7$4.42
2011Summary only. Only limited summary data is available for this year.$32.5$0.29$32.2$3.65$4.08$0.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.3$0.52$28.7$4.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 28, 2025
Return Version
2023v6.0
Gross Receipts
$6,115,932
Mission and Program Overview

Mission

Case management services, namely the coordination of necessary financial, educational, social and counseling services to individuals employed or formely employed in the shoe industry or the immediate family members of such persons.

Case management services, namely the coordination of necessary financial, educational, social and see schedule o for organization mission statement continuation

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$27,659,851$29,229,861▲ $1,570,010
Investments Other Securities$5,797,179$6,727,757▲ $930,578
Pledges and Grants Receivable$3,949,413$2,935,488▼ $1,013,925
Savings and Temporary Cash Investments$326,064$245,713▼ $80,351
Prepaid Expenses and Deferred Charges$161,789$158,285▼ $3,504
Land, Buildings, and Equipment, Net$96,656$73,226▼ $23,430
Total Assets$38,309,975$39,593,032▲ $1,283,057
Other Assets Total$319,023$222,702▼ $96,321
Liabilities
Other Liabilities$345,268$249,270▼ $95,998
Accounts Payable and Accrued Expenses$389,421$216,893▼ $172,528
Total Liabilities$734,689$466,163▼ $268,526
Net Assets / Fund Balance
Net Assets With Donor Restrictions$35,041,196$36,048,411▲ $1,007,215
Net Assets Without Donor Restrictions$2,534,090$3,078,458▲ $544,368
Total Net Assets Fund Balance$37,575,286$39,126,869▲ $1,551,583
Total Liabilities and Net Assets / Fund Balance$38,309,975$39,593,032▲ $1,283,057

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$73,226$344,466$417,692
Other Securities$6,727,757--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$35,871,381$112,536▲ $1,483,901$589,222$36,878,596
2022$36,799,401$244,592▼ $571,390$601,222$35,871,381
2021$44,348,477$566,468▼ $7,539,138$576,406$36,799,401
2020$38,175,703$990,858▲ $5,898,133$726,450$44,348,477
2019$40,256,985$1,055,042▼ $1,645,999$1,480,092$38,175,703
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shawn OsbornePresident and CEOFT$526,966$21,060$548,026
Barbara ClementVP of Marketing & CommunicationsFT$183,459$15,724$199,183
Leslie RennerVP of DevelopmentFT$178,276$13,624$191,900
Clyde SylviaCFO/COOFT$174,184$14,599$188,783

Board Members and Trustees

NameTitle
Joe PrestonChair
Jonathan FrankelVice Chair
Beverly GoldbergDirector
Blake KruegerDirector
Carol BaiocchiDirector
Christina GiganteDirector
Cliff SiffordDirector
Danny MuskatDirector
David KahanDirector
Debbie FerreeDirector
Diane SullivanDirector
Ed RosenfeldDirector
Giovanna CiprianoDirector
Glenn BarrettDirector
Greg TunneyDirector
Gregg RibattDirector
Jeff EspersenDirector
Jennet ChowDirector
Jim IsslerDirector
Jim SalzanoDirector
Joel OblonskyDirector
Kathy ForstadtDirector
Martin BermanDirector
Michael AtmoreDirector
Philippa NewmanDirector
Robert MchughDirector
Ronnie JeffersonDirector
Seth CampbellDirector
Susan ItzkowitzDirector
Tacey PowersDirector
Tracey McleodDirector
Tracy PaolettiDirector
Tsering NamgyalDirector
Lawrence StiffSecretary
Beth CrossTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
GlasshouseEvent Venue660 12TH AVENUE 5TH FLOOR, New York, NY 10019$161,456
Kelli-beth Vecchione (consultant)Consulting385 FRANKLIN STREET, Mansfield, MA 02048$138,265
Legacy SquaredOccupancy107 AUDUBON ROAD 2-301, Wakefield, MA 01880$112,702
Revenue and Support

Revenue Composition

Contributions and Grants
$2,516,476
Program Service Revenue
$0
Investment Income
$936,928
Other Revenue
$347,182
All Other Contributions
$2,516,476
Change in Net Assets
$-1,333,184

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,800,586
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,884,767
Total Revenue per Audited Statements
$6,685,353
Total Revenue per Form 990
$3,800,586
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,078,886
Grants and Similar Amounts Paid$1,935,122
Other Expenses$1,119,762
Total Fundraising Expense$776,529
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,935,122--$1,935,122
Current Officers, Directors, Trustees, and Key Employees$741,203$160,911$160,771$1,062,885
Other Salaries and Wages$215,286$266,764$240,437$722,487
Information Technology$109,715$18,559$48,241$176,515
Payroll Taxes$72,093$27,611$29,357$129,061
Other Employee Benefits$87,069-$20,363$107,432
All Other Expenses$29,137$45,209$21,398$95,744
Travel$20,291$42,194$23,620$86,105
Pension Plan Contributions$29,818$14,428$12,775$57,021
Fees for Services Accounting-$42,000-$42,000
Depreciation Depletion$24,374$4,189$9,521$38,084
Other Expenses$22,346$3,198$6,881$32,425
Advertising$27,500--$27,500
Insurance$14,069$2,418$5,495$21,982
Office Expenses$7,936$1,412$3,187$12,535
Interest-$5,576-$5,576
Fees for Services Legal-$3,857-$3,857
Total Functional Expenses$3,580,035$777,206$776,529$5,133,770

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,133,770
Total Expenses per Audited Statements$5,133,770
Total Expenses per Form 990$5,133,770
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$1,490,918

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribeanInvestment in Foreign Corporation---$1,490,918
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$887,210
Fundraising Direct Expenses$540,028
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$887,210$887,210$540,028$347,182
Total Events$887,210$887,210$540,028$347,182
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$229,270
Annuities Payable$20,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The 990 is presented to the audit committee during the presentation of the audited financial statements. After reviewing the 990 and all questions have been answered the return is accepted and approved for filing.”

Form 990, Part VI, Section B, Line 12C

“All staff, directors and officers are required to annually disclose any conflicts of interest. The transactions and activities of the organization are monitored on an ongoing basis by managememnt, the board of directors and board appointed committees. Any conflicts that arise are dealt with according to the organization's detailed conflict of interest policies.”

Form 990, Part VI, Section B, Line 15

“The compensation of the executive director is set by the organization's compensation committee based upon comparable compensation data for the same positon for organizations of similar size within our industry. The decision of the compensation committee is reviewed by the board of directors prior to being finalized. The compensation of all other staff is determined via a formal salary adminstration process. A job description is established for each position including knowledge, skills, and experiences required to perform the job. Each position is priced according to market data for like positions at similar sized entities. Annual increases are based on merit measured by appropriate indicators of job performance.”

Form 990, Part VI, Section C, Line 19

“All of the organizations governing documents, policies and financial statements are made available to the public upon direct request of the organization.”

Filing and Contact Details

Filer

Filer Name
Two Ten Footwear Foundation Inc
EIN
22-2579809
Phone
7817361524
Address
1466 MAIN STREET, WALTHAM, MA 02451

Signing Officer

Name
Shawn Osborne
Title
President
Phone
7817361524
Signed
2025-04-28

Organization Details

Principal Officer
Jim Sullivan
Formed
1939
Legal Domicile
Ma
Voting Board Members
36
Independent Board Members
35
Employees
13
Volunteers
0

Preparer

Firm
Daniel Dennis & Company Llp
Address
990 WASHINGTON STREET STE 203, DEDHAM, MA 02026
Preparer
Kenneth Lund
Phone
6172629898
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“No changes from prior year”

Financial Statement Notes

PART X, LINE 2:

“Gaap requires the evaluation of tax positions taken or expected to be taken in the foundation's tax returns to determine whether the tax positions are "more-likely-than-not" of being sustained by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold, along with accrued interest and penalties thereon, would be recorded as an expense in the current year financial statements. The foundation has evaluated the tax positions taken in its previously filed returns and those expected to be taken in its 2024 returns and believes they are more-likely-than-not of being sustained if examined by federal or commonwealth tax authorities. The foundation's 2021 through 2023 tax years remain subject to tax examination by federal and commonwealth tax authorities.”

Raw XML AppendixShowing 400 of 845 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0TWO TEN CHANGES THE LIVES OF FOOTWEAR EMPLOYEES AND THEIR FAMILIES DURING TIMES OF IMMEDIATE 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 DEBT COUNSELING, AND OTHER SIMILAR LIFE SKILLS SERVICES; AND ESSENTIAL COMMUNITY RESOURCES. 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 REPRESENTATIVES, FACTORIES, WAREHOUSES, AND DISTRIBUTION CENTERS. MOST PEOPLE WE ASSIST WORK IN LOWER-WAGE POSITIONS AND ARE VULNERABLE TO LOSS OF INCOME AT DIFFERENT TIMES OF [SEE SCHEDULE O FOR CONTINUATION]
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt35PRESIDENT AND CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt36CFO/COO
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