Civic Intelligence

To by for Kids Foundation

EIN 45-3590945 • 501(c)3 • Oklahoma City, OK

Profile

Cleats for kids collects, recycles and distributes sports shoes and equipment for kids in need. Cleats for kids makes in-kind contributions to assist in creating opportunities for oklahoma youth to participate in sports and other physical activity programs. Cleats for kids engages kids to give back to other kids.

720 W Wilshire Blvd 120Oklahoma City, OK 73116

www.okc4k.org

Siviq Scores

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

Liabilities / Assets

69th percentile

0.22x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

53rd percentile

0.09x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

7th percentile

-26%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

81st percentile

39%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$762,327

Down $274,791 (-26%) from 2022

Liabilities

Down

$170,708

Down $9,416 (-5.2%) from 2022

Net Assets

Down

$591,619

Down $265,375 (-31%) from 2022

Revenue

Up

$1,829,406

Up $513,033 (+39%) from 2022

Expenses

Up

$2,094,781

Up $663,729 (+46%) from 2022

Net Income

Down

-$265,375

Down $150,696 (-131%) from 2022

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $39,740Liabilities 2012: $0Net Assets 2012: $39,7402012Assets 2013: $128,403Liabilities 2013: $0Net Assets 2013: $128,4032013Assets 2014: $102,702Liabilities 2014: $0Net Assets 2014: $102,7022014Assets 2015: $192,546Liabilities 2015: $0Net Assets 2015: $192,5462015Assets 2016: $224,468Liabilities 2016: $0Net Assets 2016: $224,4682016Assets 2017: $1,045,078Liabilities 2017: $1,901Net Assets 2017: $1,043,1772017Assets 2018: $4,196,357Liabilities 2018: $2,184Net Assets 2018: $4,194,1732018Assets 2019: $3,614,361Liabilities 2019: $101Net Assets 2019: $3,614,2602019Assets 2020: $2,498,213Liabilities 2020: $152,841Net Assets 2020: $2,345,3722020Assets 2021: $1,132,384Liabilities 2021: $160,711Net Assets 2021: $971,6732021Assets 2022: $1,037,118Liabilities 2022: $180,124Net Assets 2022: $856,9942022Assets 2023: $762,327Liabilities 2023: $170,708Net Assets 2023: $591,6192023

Highlighted filing

2023

Assets$762,327
Liabilities$170,708
Net Assets$591,619

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $101,737Expenses 2012: $63,241Net Income 2012: $38,4962012Revenue 2013: $253,109Expenses 2013: $164,332Net Income 2013: $88,7772013Revenue 2014: $265,377Expenses 2014: $291,080Net Income 2014: -$25,7032014Revenue 2015: $435,429Expenses 2015: $345,585Net Income 2015: $89,8442015Revenue 2016: $636,561Expenses 2016: $604,639Net Income 2016: $31,9222016Revenue 2017: $1,615,703Expenses 2017: $796,994Net Income 2017: $818,7092017Revenue 2018: $4,741,872Expenses 2018: $1,642,832Net Income 2018: $3,099,0402018Revenue 2019: $1,105,568Expenses 2019: $1,729,036Net Income 2019: -$623,4682019Revenue 2020: $1,200,876Expenses 2020: $2,471,475Net Income 2020: -$1,270,5992020Revenue 2021: $1,148,770Expenses 2021: $1,717,589Net Income 2021: -$568,8192021Revenue 2022: $1,316,373Expenses 2022: $1,431,052Net Income 2022: -$114,6792022Revenue 2023: $1,829,406Expenses 2023: $2,094,781Net Income 2023: -$265,3752023

Highlighted filing

2023

Revenue$1,829,406
Expenses$2,094,781
Net Income-$265,375

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.17$0.59$1.83$2.09$0.27
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.18$0.86$1.32$1.43$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.16$0.97$1.15$1.72$0.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.15$2.35$1.20$2.47$1.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.61$0.00$3.61$1.11$1.73$0.62
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.20$0.00$4.19$4.74$1.64$3.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.00$1.04$1.62$0.80$0.82
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.00$0.22$0.64$0.60$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.00$0.19$0.44$0.35$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.27$0.29$0.03
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.00$0.13$0.25$0.16$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.10$0.06$0.04
Latest Detailed Filing

The latest 2023 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$1,488,685
Mission and Program Overview

Mission

Cleats for kids collects, recycles and distributes sports shoes and equipment for kids in need. Cleats for kids makes in-kind contributions to assist in creating opportunities for oklahoma youth to participate in sports and other physical activity programs. Cleats for kids engages kids to give back to other kids.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$492,659$531,012▲ $38,353
Savings and Temporary Cash Investments$259,677$262,355▲ $2,678
Cash and Non-Interest-Bearing Accounts$378,651$183,266▼ $195,385
Land, Buildings, and Equipment, Net$1,397$37,309▲ $35,912
Total Assets$1,132,384$1,037,118▼ $95,266
Other Assets Total$0$23,176▲ $23,176
Liabilities
Unsecured Notes Loans Payable$150,000$150,000→ $0
Other Liabilities$0$23,176▲ $23,176
Accounts Payable and Accrued Expenses$10,711$6,948▼ $3,763
Total Liabilities$160,711$180,124▲ $19,413
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$892,566$848,239▼ $44,327
Net Assets With Donor Restrictions$79,107$8,755▼ $70,352
Total Net Assets Fund Balance$971,673$856,994▼ $114,679
Total Liabilities and Net Assets / Fund Balance$1,132,384$1,037,118▼ $95,266

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$37,309$23,568$60,877
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stacy McdanielExecutive DirectorFT$78,750$78,750

Board Members and Trustees

NameTitle
A Jaye JohnsonBoard Member
Amy FoskinBoard Member
April BortmessBoard Member
Bill CondonBoard Member
Brad SteeleBoard Member
Chrissy MclaughlinBoard Member
Christine MartinBoard Member
David HarrisBoard Member
Jeff SnowdenBoard Member
John KrahlBoard Member
Jorge CharnecoBoard Member
Mac KatiganBoard Member
Mark McdanielBoard Member
Shannon HayesBoard Member
Steve SouleBoard Member
The Honorable Don AndrewsBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,322,466
Program Service Revenue
$0
Investment Income
$2,677
Other Revenue
$-8,770
All Other Contributions
$1,279,256
Change in Net Assets
$-114,679

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$815,770Fair Market Value (FMV)
Total Noncash Contributions$815,770-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,316,373
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$31,068
Total Revenue per Audited Statements
$1,347,441
Total Revenue per Form 990
$1,316,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$951,998
Salaries, Compensation, and Employee Benefits$282,725
Other Expenses$196,329
Total Fundraising Expense$50,357
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$951,998--$951,998
Other Salaries and Wages$157,613$3,753$22,518$183,884
Current Officers, Directors, Trustees, and Key Employees$67,500$1,607$9,643$78,750
Occupancy$60,989$3,134$2,758$66,881
Fees for Services Other$10,467$7,517$7,960$25,944
Fees for Services Accounting-$22,209-$22,209
Payroll Taxes$17,221$410$2,460$20,091
Insurance$12,408$1,445-$13,853
Information Technology$2,714$3,506$1,523$7,743
Travel$5,179$1,992$393$7,564
Office Expenses$3,422$1,204$2,145$6,771
Depreciation Depletion$4,030$1,343-$5,373
All Other Expenses$4,320$515$470$5,305
Fees for Services Legal$1,850$1,195-$3,045
Other Expenses$1,376$207$379$1,962
Interest-$1,467-$1,467
Conferences and Meetings$835$321$63$1,219
Advertising$730--$730
Total Functional Expenses$1,325,146$55,549$50,357$1,431,052

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,462,120
Expenses per Audited Statements$1,431,052
Total Expenses per Form 990$1,431,052
Expenses Not Reported on Form 990$31,068
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$172,312
Fundraising Gross Income$163,244
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Event$206,454$163,244$172,312$-9,068
Total Events$206,454$163,244$172,312$-9,068
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 Payable$23,176
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
No
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 A, Line 2

Mark mcdaniel, board member, and stacy mcdaniel, executive director, are spouses.

Form 990, Part VI, Section A, Line 8B

No committees have the authority to act on behalf of the governing body.

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

Form 990 is presented to the finance committee and upon their approval the committee chair then distributes the form 990 to the board for their approval.

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

The officers, directors or trustees provide a copy of the conflicts of interest policy annually at the board of directors meeting in january. Each person provides a signed conflicts of interest disclosure statement which is reviewed by the president and chairman of the board. If any conflict is disclosed, this is brought before the governance committee for review and action if needed. If any conflict of interest is either disclosed or discovered during the course of the year, it is brought to the attention of the governance committee for review and action if needed.

Form 990, Part VI, Section B, Line 15A

All compensation is approved in advance by disinterested members of the board who do not have a conflict of interest with respect to the compensation. The board obtains and relies upon objective data, such as current compensation surveys compiled by independent firms, compensation levels paid by similarly situated organizations for functionally comparable positions or written offers from similar institutions competing or the services of the person under consideration, before voting to approve compensation. The board then documents the basis for its determination concurrently with making that determination (within 60 days of the decision or the date of the next meeting of the board, whichever is later) in its meeting minutes which include: (a) the terms of the compensation and the date it was approved; (b) the members of the board who were present during the debate on the compensation that was approved and those who voted on it; (c) the comparability data obtained and relied upon and how the data were obtained; and (d) any actions taken with respect to consideration of the compensation transaction by anyone who is a member of the board but who had a conflict of interest with respect to the decision on the compensation.

Form 990, Part VI, Section C, Line 18

These forms are available upon request and are also kept available at the foundation office.

Form 990, Part VI, Section C, Line 19

The above documents are maintained at the foundation office and are available upon request.

Filing and Contact Details

Filer

Filer Name
To by for Kids Foundation
EIN
45-3590945
Phone
4052390723
Address
720 W WILSHIRE BLVD 120, OKLAHOMA CITY, OK 73116
Doing Business As
Oklahoma Cleats for Kids

Signing Officer

Name
Stacy Mcdaniel
Title
Executive Director
Phone
4052390723
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stacy Mcdaniel
Formed
2011
Legal Domicile
Ok
Voting Board Members
16
Independent Board Members
15
Employees
8
Volunteers
320

Preparer

Firm
Hogantaylor Llp
Address
1225 N BROADWAY AVENUE SUITE 200, OKLAHOMA CITY, OK 73103
Preparer
Ashley M Fogle
Phone
4058482020
Supplemental Narrative

Additional Explanations

Form 990, Part 1, Line 1

To by for kids foundation, with the registered trade name oklahoma cleats for kids and ohio cleats for kids (collectively c4k) empowers kids to live healthier lifestyles and learn important life lessons through sports by providing sports shoes and equipment to kids. Families and coaches can "shop" free of charge for gently used and new sporting goods at the "c4k locker room". C4k sees kid's lives changed through the power of sports with athletes having higher grade point averages, better attendance and better graduation rates. Kids who are physically active are more focused, more likely to have fewer discipline issues and have better mental health. Kids are involved in every aspect of c4k's mission which gives them a chance to be part of something bigger than themselves. Kids learn firsthand that they can make a difference by recycling their sporting goods, volunteering in the locker room and sporting goods distributions and encouraging young athletes. C4k's varsity board (for high school students) or junior varsity board (for middle school students) engages 200 students from across the metro-oklahoma city area in sports related philanthropy and bringing our communities together for good. Ohio cleats for kids likewise gives kids in the cincinnati metro-area opportunities to give back by recycling their sports shoes and equipment. C4k understands the power of partnerships. In oklahoma, c4k collaborates with 307 school districts and over 65 other organizations including ymcas, okc police athletic league, boys and girls clubs, dodgers rookie league, and more. C4k also works with hundreds of youth sports leagues. By removing the cost barrier of sports gear, more kids have equal access to sports and physical activity. C4k is taking a leadership role in the oklahoma city youth sports coalition which is a collaborative effort of nonprofit organizations supporting youth sports and play in oklahoma city. C4k organized the first meeting of this group which is working toward sports equity and access for all kids, regardless of zip code or financial resources.

Form 990, Part III, Line 1

C4k empowers kids to live healthier lifestyles and learn life lessons through sports by providing sports shoes and safe equipment to kids in need. It is a unique, one-of-a-kind mission in our community. By getting more kids involved in sports, c4k changes lives and gives underserved kids hope and self-confidence. The organizational mission also promotes kids helping kids by encouraging giving back to their community and starting them down a path of philanthropy beyond mere volunteering.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 9,068.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 9,068.

Raw XML AppendixShowing 400 of 556 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/Desc0CLEATS FOR KIDS' UNIQUE MISSION OPERATES ON THREE MAIN TIERS: A SIMPLE AND FLEXIBLE COLLECTION AND DISTRIBUTION MODEL; A "LOCKER ROOM" WHERE KIDS CAN SHOP FREE OF CHARGE; AND YOUTH INVOLVEMENT IN ALL ASPECTS OF OUR MISSION. C4K COLLECTS GENTLY USED AND NEW SPORTING GOODS OF ALL SIZES AND ALL TYPES FOR OUR LOCKER ROOM WHERE KIDS AND COACHES SHOP FREE OF CHARGE. IN 2022, C4K COLLECTED $815,800 OF DONATED SPORTING GOODS. BY PROVIDING SPORTING GOODS TO KIDS IN NEED, C4K HELPS ELIMINATE THE COST BARRIER TO SPORTS PARTICIPATION AND GETS ALL KIDS PHYSICALLY ACTIVE, NO MATTER THEIR ZIP CODE OR ECONOMIC CIRCUMSTANCE. WE PARTNERED WITH 307 OKLAHOMA SCHOOL DISTRICTS, 65 LOCAL ORGANIZATIONS/NONPROFITS AND HUNDREDS OF LEAGUE COACHES AND FAMILIES TO COLLECT AND RECYCLE GEAR. IN 2022, C4K PROVIDED 31,000 SPORTING GOODS ITEMS TO 42,064 KIDS WITH A TOTAL VALUE OF $951,998. C4K'S PROGRAMS INCORPORATE "KIDS HELPING KIDS" BY ENGAGING KIDS IN COMMUNITY SERVICE LEARNING AND STARTING THEM DOWN A PATH OF PHILANTHROPY BEYOND MERE VOLUNTEERING. THE C4K VARSITY AND JUNIOR VARSITY TEEN BOARDS INVOLVED 200 KIDS FROM 25 HIGH SCHOOLS AND MIDDLE SCHOOLS IN 2022.
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