<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-07-23T09:19:51-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>621874228</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WARRENJACKSON CPAS PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>206 N HILL ST</AddressLine1Txt>
        <CityNm>ATHENS</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>37303</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>844752810</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE HAPPY SHOES PROJECT</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HAPP</BusinessNameControlTxt>
      <PhoneNum>4237459314</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 356</AddressLine1Txt>
        <CityNm>OOLTEWAH</CityNm>
        <StateAbbreviationCd>TN</StateAbbreviationCd>
        <ZIPCd>37363</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KEITH SAMMONS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4235957703</PhoneNum>
      <SignatureDt>2024-07-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>KEITH</PersonFirstNm>
        <PersonLastNm>SAMMONS</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RCARTER RUNYAN CPA</PreparerPersonNm>
      <PTIN>P01283019</PTIN>
      <PhoneNum>4237459314</PhoneNum>
      <PreparationDt>2024-07-18</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4 RetDoc5">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.HAPPYSHOES.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc6">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>131268</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>113703</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="42200" referenceDocumentId="RetDoc3">17565</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>16333</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>1232</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>114935</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>34860</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8527</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1029</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>98298</OtherExpensesTotalAmt>
      <TotalExpensesAmt>142714</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-27779</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>116060</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>88281</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>92974</BOYAmt>
        <EOYAmt>68042</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>23086</BOYAmt>
        <EOYAmt>20800</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>116060</BOYAmt>
        <EOYAmt>88842</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>561</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>116060</BOYAmt>
        <EOYAmt>88281</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>INSPIRING CANCER PATIENTS TO KEEP WALKING AND PROVIDING THEM RESOURCES TO HELP WHILE GOING THROUGH TREATMENT.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE HAPPY SHOES PROJECT INSPIRES CANCER PATIENTS TO KEEP WALKING WITH ENCOURAGEMENT, SUPPORT, AND INSPIRATION. TOTES FILLED WITH ITEMS TO MAKE CANCER TREATMENT MORE COMFORTABLE AND POSITIVE ARE DISTRIBUTED. KIDS WITH CANCER AND NEW BACKPACK PROGRAM - BACKPACKS ARE FILLED WITH ITEMS INCLUCING AN ILLUSTRATED BOOK AND COLORING BOOK TO HELP THEM THROUGH TREATMENT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>142714</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>142714</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE PHILLIPS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR GREGG SUTTON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JIM MARKLEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEITH SAMMONS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>9975</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MISTI SAMMONS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>24735</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PARKER SAMMONS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>KEITH SAMMONS</PersonNm>
        <USAddress>
          <AddressLine1Txt>908 DIVISION STREET</AddressLine1Txt>
          <CityNm>NASHVILLE</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>37203</ZIPCd>
        </USAddress>
        <PhoneNum>4237459314</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>82548</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>105000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>112580</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>113703</CurrentTaxYearAmt>
        <TotalAmt>413831</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>82548</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>105000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>112580</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>113703</CurrentTaxYearAmt>
        <TotalAmt>413831</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>413831</PublicSupportTotal170Amt>
      <TotalSupportAmt>413831</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>17565</GrossReceiptsRltdActivitiesAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>59765</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>42200</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>17565</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>150</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>10030</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>150</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>750</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>5253</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>59765</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>42200</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>17565</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>150</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>10030</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>150</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>750</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>5253</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>16333</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>1232</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND MARKETING 18,294 OFFICE SUPPLIES 5,178 TRAVEL 3,090 INSURNANCE 67 SUPPLIES 3,931 PROJECT MATERIALS 12,115 EQUIPMENT 1,601 CONTRACT LABOR 14,850 HOUSING 7,854 TELEPHONE 4,352 AUTO AND TRANSPORTATION 6,665 BANK CHARGES 143 EVENT ACTIVITIES 40 GIFTS 1,743 LICENSES, PERMITS 2,278 BENEVOLENCE 200 MEALS 3,597 OTHER EXPENSES 487 TAXES 204 CONTRIBUTIONS 2,560 TAXES 49 NON-INVESTMENT DEPRECIATION 9,000 TOTAL 98,298</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 286 0 22,800 45,000 LESS ACCUMULATED DEPRECIATION 0 24,200 TOTAL 23,086 20,800</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 561</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>INSPIRING CANCER PATIENTS TO KEEP WALKING AND PROVIDING THEM RESOURCES TO HELP WHILE GOING THROUGH TREATMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE HAPPY SHOES PROJECT INSPIRES CANCER PATIENTS TO KEEP WALKING WITH ENCOURAGEMENT, SUPPORT, AND INSPIRATION. TOTES FILLED WITH ITEMS TO MAKE CANCER TREATMENT MORE COMFORTABLE AND POSITIVE ARE DISTRIBUTED. KIDS WITH CANCER AND NEW BACKPACK PROGRAM - BACKPACKS ARE FILLED WITH ITEMS INCLUCING AN ILLUSTRATED BOOK AND COLORING BOOK TO HELP THEM THROUGH TREATMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc5">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON AN PERSONAL BENEFIT CONTRACT. THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY, OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
