HAPPY FEET EQUALS LEARNING FEET INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2012

Legal Domicile

Principal Officer

SHIRLEY HENDRIX

Phone

2706351294

Tax Period

2025-01-01 to 2025-12-31

HAPPY FEET EQUALS LEARNING FEET INC, founded in 2012, is a small nonprofit in the Human Services sector that reported $282K in total revenue in fiscal year 2025. The organization ran a surplus of $77K, a strong 27% operating margin.

Mission

SAME AS PART 1, LINE 1

Program Service Accomplishments

Program 1

Expenses: $205,108

PROVIDE SHOES, SOCKS, & COATS TO UNDERPRIVILEDGED CHILDREN.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $244,131

Program Service Revenue $0

Investment Income $15,915

Other Revenue $21,997

TOTAL REVENUE $282,043

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $205,108

Other Expenses $205,108

TOTAL EXPENSES $205,108

Year-over-Year Comparison

	2025	2024	Change
Revenue	$282,043	$280,678	+0.0%
Expenses	$205,108	$173,657	+0.2%
Net Income	$76,935	$107,021	-0.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KEISHA BRIGANCE	SECRETARY	1.00	Officer Director	$0	$0	$0
JANET GILL	PRESIDENT	5.00	Officer Director	$0	$0	$0
SHIRLEY HENDRIX	TREASURER	5.00	Officer Director	$0	$0	$0
CHERI MCNARY	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
CRYSTAL WEMOLAND	DIRECTOR	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$282,043	$205,108	$503,882	$76,935
2024	$280,678	$173,657	$427,192	$107,021
2023	$252,044	$204,621	$320,171	$47,423
2022	$197,621	$207,008	$272,748	$-9,387
2021	$159,256	$149,629	$282,135	$9,627
2020	$117,629	$86,765	$272,508	$30,864
2019	$210,504	$156,990	$241,644	$53,514
2018	$178,588	$150,789	$188,130	$27,799