National Shoe Retailers Association
National Shoe Retailers Association shows stable assets but frequent operating deficits over the past decade.
EIN: 131087480 · Tucson, AZ · Updated: 2026-03-28
Is National Shoe Retailers Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
National Shoe Retailers Association directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About National Shoe Retailers Association
National Shoe Retailers Association (EIN: 131087480) is a nonprofit organization based in Tucson, AZ. The organization reported total revenue of $2.5M and total assets of $4.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of National Shoe Retailers Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
National Shoe Retailers Association is a mid-size nonprofit that has been operating for 55 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.3%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.0M |
| Total Expenses | $1.4M |
| Surplus / Deficit | $-362,137 |
| Total Assets | $4.0M |
| Total Liabilities | $96K |
| Net Assets | $3.9M |
| Operating Margin | -34.8% |
| Debt-to-Asset Ratio | 2.4% |
| Months of Reserves | 34.3 months |
Financial Health Grade: B
In 2023, National Shoe Retailers Association reported a deficit of $362K with expenses exceeding revenue, holds 34.3 months of operating reserves (strong position), has a debt-to-asset ratio of 2.4% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), National Shoe Retailers Association's revenue has grown at a compound annual growth rate (CAGR) of 2.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +15.8% | +38.6% | -5.7% |
| 2022 | -8.2% | +31.4% | -16.8% |
| 2021 | +52.3% | -22.8% | +14.6% |
| 2020 | -38.4% | -18.7% | -9.2% |
| 2019 | -15.6% | +1.0% | -5.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1971 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates National Shoe Retailers Association with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, National Shoe Retailers Association allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $362K, with expenses exceeding revenue.
- Debt-to-asset ratio: 2.4%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that no officers received compensation from the organization. This is a highly positive indicator of financial efficiency and a strong commitment to directing resources towards the organization's mission, especially for an organization with revenues typically around $1 million.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of National Shoe Retailers Association's IRS 990 filings:
- Frequent operating deficits where expenses exceed revenue (e.g., 202309, 202209, 202009, 201909).
- Discrepancy between 'Latest Revenue' ($2,470,764) and the revenue reported for the most recent filing period (202309: $1,040,588).
Strengths
The following positive indicators were identified for National Shoe Retailers Association:
- Consistent reporting of 0% officer compensation, indicating high efficiency in executive pay.
- Maintained a strong asset base, consistently above $4 million, providing financial stability.
- Long filing history (13 filings) demonstrates consistent compliance and transparency.
Frequently Asked Questions about National Shoe Retailers Association
Is National Shoe Retailers Association a legitimate charity?
Based on AI analysis of IRS 990 filings, National Shoe Retailers Association (EIN: 131087480) some concerns. Mission Score: 75/100. 2 red flags identified, 3 strengths noted.
How does National Shoe Retailers Association spend its money?
National Shoe Retailers Association directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to National Shoe Retailers Association tax-deductible?
National Shoe Retailers Association is registered as a tax-exempt nonprofit (EIN: 131087480). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is the National Shoe Retailers Association financially sustainable given its recurring operating deficits?
The organization has frequently reported expenses exceeding revenues, such as in 202309 ($1,402,725 expenses vs. $1,040,588 revenue) and 202209 ($1,012,032 expenses vs. $898,308 revenue). While its asset base remains strong at $4,356,377, a consistent pattern of deficits could erode these assets over time if not addressed.
What accounts for the significant jump in 'Latest Revenue' to $2,470,764 compared to the 202309 period's reported revenue of $1,040,588?
There is a discrepancy between the 'Latest Revenue' provided ($2,470,764) and the revenue reported for the most recent filing period (202309: $1,040,588). Further investigation into the specific filing associated with the $2.47M figure would be needed to understand this significant increase and its impact on the organization's overall financial picture.
How does the organization manage to maintain its asset base despite frequent operating deficits?
The organization's assets have remained relatively stable, often above $4 million, even with periods of deficit. This suggests that the deficits might be covered by drawing from reserves or that the organization has other non-operating income or investment gains not fully detailed in the provided summary that help maintain its asset levels.
Filing History
IRS 990 filing history for National Shoe Retailers Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), National Shoe Retailers Association's revenue has grown by 31.6%, moving from $791K to $1.0M. Total assets decreased by 28% over the same period, from $5.6M to $4.0M. Total functional expenses rose by 135.9%, from $595K to $1.4M. In its most recent filing year (2023), National Shoe Retailers Association reported a deficit of $362K, with expenses exceeding revenue. The organization holds $96K in liabilities against $4.0M in assets (debt-to-asset ratio: 2.4%), resulting in net assets of $3.9M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.0M | $1.4M | $4.0M | $96K | — | View 990 |
| 2022 | $898K | $1.0M | $4.2M | $333K | — | — |
| 2021 | $979K | $770K | $5.1M | $272K | — | View 990 |
| 2020 | $643K | $998K | $4.5M | $69K | — | — |
| 2019 | $1.0M | $1.2M | $4.9M | $298K | — | View 990 |
| 2018 | $1.2M | $1.2M | $5.2M | $310K | — | View 990 |
| 2017 | $1.1M | $1.2M | $5.2M | $355K | — | View 990 |
| 2016 | $1.0M | $1.2M | $5.0M | $355K | — | View 990 |
| 2015 | $858K | $1.1M | $5.0M | $294K | — | View 990 |
| 2014 | $1.2M | $1.1M | $5.3M | $267K | — | View 990 |
| 2013 | $957K | $851K | $5.9M | $908K | — | View 990 |
| 2012 | $772K | $718K | $6.0M | $1.1M | — | View 990 |
| 2011 | $791K | $595K | $5.6M | $876K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.0M, expenses of $1.4M, and assets of $4.0M (revenue +15.8% year-over-year).
- 2022: Revenue of $898K, expenses of $1.0M, and assets of $4.2M (revenue -8.2% year-over-year).
- 2021: Revenue of $979K, expenses of $770K, and assets of $5.1M (revenue +52.3% year-over-year).
- 2020: Revenue of $643K, expenses of $998K, and assets of $4.5M (revenue -38.4% year-over-year).
- 2019: Revenue of $1.0M, expenses of $1.2M, and assets of $4.9M (revenue -15.6% year-over-year).
- 2018: Revenue of $1.2M, expenses of $1.2M, and assets of $5.2M (revenue +16.8% year-over-year).
- 2017: Revenue of $1.1M, expenses of $1.2M, and assets of $5.2M (revenue +0.8% year-over-year).
- 2016: Revenue of $1.0M, expenses of $1.2M, and assets of $5.0M (revenue +22.3% year-over-year).
- 2015: Revenue of $858K, expenses of $1.1M, and assets of $5.0M (revenue -29.4% year-over-year).
- 2014: Revenue of $1.2M, expenses of $1.1M, and assets of $5.3M (revenue +27.0% year-over-year).
- 2013: Revenue of $957K, expenses of $851K, and assets of $5.9M (revenue +23.9% year-over-year).
- 2012: Revenue of $772K, expenses of $718K, and assets of $6.0M (revenue -2.4% year-over-year).
- 2011: Revenue of $791K, expenses of $595K, and assets of $5.6M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for National Shoe Retailers Association:
Data Sources and Methodology
This transparency report for National Shoe Retailers Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.