Form 990 for tax year 2024
Filed by FAMILIES OF CHILDREN UNDER STRESS INC.
Totals
- Total revenue
- $1,420,943
- Total expenses
- $1,209,387
- Contributions and grants received
- $1,156,007
- Grants paid
- $193,865
- Program service revenue
- $139,056
- Investment income
- $104,522
- Other revenue
- $21,358
- Total assets, end of year
- $3,093,844
- Total liabilities, end of year
- $335,041
- Net assets or fund balances, end of year
- $2,758,803
- Program services expenses (Part IX)
- $1,081,420
- Management and general expenses
- $64,842
- Fundraising expenses
- $63,125
- Program service expenses (Part III)
- $1,081,420
Program services were 89.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$544,883
-
1f · All other contributions, gifts and grants
$611,124
-
1g · Noncash contributions included above
$4,586
-
2a · Program service revenue: SUMMER CAMPS & CHILD ACTIV.
total $65,704 · related or exempt $65,704
-
2b · Program service revenue: FAMILY ACTIVITIES/CAMPS
total $46,296 · related or exempt $46,296
-
2c · Program service revenue: TEEN & YOUNG ADULT CAMPS
total $22,325 · related or exempt $22,325
-
2d · Program service revenue: PARENT & FAMILY SUPPORT
total $4,731 · related or exempt $4,731
-
3 · Investment income
total $104,691 · excluded $104,691
-
7a · Gross sales of assets other than inventory
securities $2,910
-
7b · Less cost or other basis and sales expenses
securities $3,079
-
7c · Gain or loss
securities -$169
-
7d · Net gain or loss
total -$169 · related or exempt -$169
-
8a · Fundraising events: gross income
$112,415
-
8a · Fundraising events: contributions included on line 1c
$544,883
-
8b · Fundraising events: direct expenses
$91,057
-
8c · Net income from fundraising events
total $21,358
Functional expenses
Part IX, the statement of functional expenses.
-
2 · Grants to domestic individuals
total $193,865 · program services $193,865
-
5 · Compensation of officers, directors and key employees
total $110,000 · program services $93,500 · management and general $8,800 · fundraising $7,700
-
7 · Other salaries and wages
total $432,704 · program services $372,922 · management and general $33,404 · fundraising $26,378
-
8 · Pension plan contributions
total $10,826 · program services $9,090 · management and general $960 · fundraising $776
-
9 · Other employee benefits
total $11,617 · program services $9,754 · management and general $1,031 · fundraising $832
-
10 · Payroll taxes
total $41,378 · program services $34,743 · management and general $3,671 · fundraising $2,964
-
11c · Fees: accounting
total $10,100 · management and general $10,100
-
13 · Office expenses
total $25,011 · program services $19,318 · management and general $407 · fundraising $5,286
-
16 · Occupancy
total $72,061 · program services $67,549 · management and general $1,748 · fundraising $2,764
-
17 · Travel
total $1,847 · program services $1,739 · management and general $14 · fundraising $94
-
22 · Depreciation, depletion and amortization
total $14,604 · program services $12,262 · management and general $1,296 · fundraising $1,046
-
23 · Insurance
total $19,981 · program services $17,739 · management and general $1,121 · fundraising $1,121
-
24a · Other expenses: PROGRAM VENUE RENTALS/FEE
total $144,289 · program services $144,289
-
24b · Other expenses: LOAN EQUIPMENT
total $26,384 · program services $26,384
-
24c · Other expenses: PROGRAM SUPPLIES
total $24,155 · program services $24,155
-
24d · Other expenses: BANK/CC/PAYROLL FEES
total $21,458 · program services $5,559 · management and general $2,092 · fundraising $13,807
-
24e · All other expenses
total $49,107 · program services $48,552 · management and general $198 · fundraising $357
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $173,621 · end of year $98,640
-
2 · Savings and temporary cash investments
beginning of year $1,448,100 · end of year $1,805,188
-
3 · Pledges and grants receivable
beginning of year $582,668 · end of year $395,911
-
9 · Prepaid expenses and deferred charges
beginning of year $5,576 · end of year $6,318
-
10a · Land, buildings and equipment: cost or other basis
$191,431
-
10b · Land, buildings and equipment: accumulated depreciation
$139,548
-
10c · Land, buildings and equipment, net
beginning of year $48,708 · end of year $51,883
-
11 · Investments: publicly traded securities
beginning of year $439,615 · end of year $550,360
-
15 · Other assets
beginning of year $228,670 · end of year $185,544
-
17 · Accounts payable and accrued expenses
beginning of year $13,317 · end of year $22,892
-
19 · Deferred revenue
beginning of year $140,517 · end of year $126,162
-
25 · Other liabilities
beginning of year $226,237 · end of year $185,987
-
27 · Net assets without donor restrictions
beginning of year $1,716,922 · end of year $2,099,059
-
28 · Net assets with donor restrictions
beginning of year $829,965 · end of year $659,744
Mission and programs · 2024
Mission
AT FOCUS, THE MISSION IS TO EMBRACE AND EQUIP FAMILIES OF CHILDREN WITH DISABILITIES TO MAKE EVERYDAY LIFE BETTER. CHILDREN PARTICIPATING IN FOCUS ACTIVITIES RANGE IN AGE FROM BIRTH THROUGH 29 YEARS OLD AND HAVE MANY TYPES OF MEDICAL COMPLEXITIES, PHYSICAL, AND/OR DEVELOPMENTAL DISABILITIES, INCLUDING RARE GENETIC SYNDROMES, CEREBRAL PALSY, AUTISM, AND DOWN SYNDROME. FOCUS FAMILIES ARE RACIALLY AND ETHNICALLY DIVERSE AND SHARE THE COMMON BOND OF HAVING CHILDREN WITH SIGNIFICANT HEALTH CHALLENGES IN THEIR LIVES. MANY OF THE CHILDREN FOCUS SERVES REQUIRE LIFE-LONG CARE, FROM ASSISTANCE WITH ACTIVITIES OF DAILY LIVING (FEEDING, TOILETING, DRESSING, BATHING) TO ASSISTANCE WITH GROOMING, MEALS, FINANCES, AND HOUSEHOLD SAFETY. AS A RESULT, THEIR PARENTS NEED SUPPORT, INFORMATION ABOUT AVAILABLE RESOURCES, A COMMUNITY THAT UNDERSTANDS AND ACCEPTS THEIR CHILD, AND MEDICAL EQUIPMENT THAT MAKES DAILY LIFE A LITTLE EASIER. FOCUS OFFERS A VARIETY OF PROGRAMS AND SERVICES TO FULFILL ITS MISSION INC
Activities or mission (Part I)
AT FOCUS, OUR MISSION IS TO EMBRACE AND EQUIP FAMILIES OF CHILDREN WITH DISABILITIES TO MAKE EVERYDAY LIFE BETTER.
-
SUMMER CAMPS & CHILDREN'S ACTIVITIES FOCUS OFFERS A HIGHLY RATED, ADAPTED SUMMER DAY CAMP PROGRAM FOR CHILDREN WITH VARIOUS TYPES OF DISABILITIES. FOCUS DAY CAMP STAFF INCLUDES SPECIAL EDUCATORS, PARAPROFESSIONALS, NURSES, AND MUSIC THERAPISTS TO ENSURE THE CARE THAT EACH CAMPER NEEDS IS PROVIDED. IN 2024, FOCUS OFFERED NINE WEEKS OF CAMP HOLLYWOOD, AN IN-PERSON SUMMER DAY CAMP PROGRAM, IN LOCATIONS ACROSS METRO ATLANTA. 264 CAMPERS PARTICIPATED IN THE CAMP HOLLYWOOD SUMMER DAY CAMP PROGRAM IN 2024. CAMPERS ENJOYED ARTS, CRAFTS, COOKING, SCIENCE, RECREATION, AND MUSIC THERAPY BASED ON POPULAR CHILDREN'S MOVIE THEMES. IN SURVEYS CONDUCTED AFTER CAMP, 98% OF PARENTS RATED THAT THEY WERE VERY SATISFIED WITH STAFF ATTENTIVENESS TO THEIR CHILD'S NEEDS. THE FOCUS ADAPTIVE SWIM TEAM (FAST FINS) IS THE ONLY RECREATIONAL SWIM LEAGUE OF ITS KIND IN THE METRO ATLANTA AREA, SPECIFICALLY DESIGNED FOR CHILDREN WITH DEVELOPMENTAL AND PHYSICAL DISABILITIES AT VARIOUS LEVELS OF PROFICIENCY. IN 2024, FAST FINS HELD TWO, EIGHT-WEEK SESSIONS IN FIVE METRO ATLANTA SETTINGS WITH 69 SWIMMERS PARTICIPATING DURING THE YEAR. PARENTS OF SWIMMERS REPORTED THAT THEIR CHILDREN DEVELOPED SKILLS IN THE WATER AND IMPROVED THEIR OVERALL FITNESS. FOCUS ALSO PROVIDED THE EXTRA SPECIAL SATURDAY RESPITE PROGRAM IN 2024, PROVIDING SPECIALIZED CHILDCARE FOR 116 CHILDREN WITH DISABILITIES AND MEDICALLY COMPLEX CONDITIONS AGES 1-12 YEARS OLD. THIS PROGRAM ALSO PROVIDED PARENTS AND CAREGIVERS WITH AN IMPORTANT BREAK FROM THEIR REGULAR CHILDCARE DUTIES. TEEN & YOUNG ADULT ACTIVITIES FOCUS ORGANIZES A SOCIAL GROUP FOR TEENS AND YOUNG ADULTS (TYAS) WITH DISABILITIES TO HELP BUILD INDEPENDENCE AND FRIENDSHIPS. IN 2024, 133 PARTICIPANTS DEVELOPED STRONG SOCIAL CONNECTIONS AND MEANINGFUL RELATIONSHIPS WITH ONE ANOTHER AS THEY TOOK PART IN MONTHLY ACTIVITIES SUCH AS BOWLING, BASEBALL, YOGA, AND MORE. FOCUS TEENS AND YOUNG ADULTS WITH DISABILITIES ALSO ATTENDED FOCUS' 6-DAY, 5-NIGHT OUTDOOR CAMP HELD AT CAMP TWIN LAKES IN JULY. CAMPERS REPORTED IMPROVING THEIR FEELINGS OF BELONGING BY ATTENDING CAMP AND REPORTED THEY WOULD LIKE TO RETURN TO FOCUS CAMP. FOCUS ALSO PROVIDED A FALL WEEKEND CAMP IN OCTOBER 2024, WHERE MANY TYAS EXPERIENCED THEIR FIRST NIGHT AWAY FROM HOME AND FAMILY.
Expenses $404,848 · Revenue $88,032
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GRANTS AND LOANS OF MEDICAL EQUIPMENT FOCUS PROVIDES GRANTS TOWARDS THE PURCHASE OF PRESCRIBED MEDICAL EQUIPMENT FOR CHILDREN IN NEED THAT MEDICAID AND PRIVATE INSURANCE WILL NOT COVER. SUPPORTIVE SEATING AND/OR THERAPEUTIC STROLLERS HELP CHILDREN WHO DO NOT SIT OR WALK INDEPENDENTLY INTERACT WITH THEIR PEERS AND THEIR COMMUNITY. MANY CHILDREN ALSO NEED MODIFICATIONS AND/OR SPECIALIZED EQUIPMENT TO GO UPSTAIRS (STAIR LIFTS), GET OUT OF BED, OR GET INTO A VAN (WHEELCHAIR ACCESSIBLE VEHICLE MODIFICATION). THE FOCUS EQUIPMENT REVIEW COMMITTEE COMPRISED OF PHYSICIANS, NURSES, PHYSICAL THERAPISTS, AND SOCIAL WORKERS, REVIEWS APPLICATIONS QUARTERLY FROM FAMILIES. THE COMMITTEE CONSIDERS THE PHYSICAL AND MEDICAL NEEDS OF THE CHILD AS WELL AS THE FAMILIES' INCOME AND RESOURCES TO APPROVE OR DENY THE APPLICATION. IN 2024, FOCUS SPENT OVER 220,000 TO PURCHASE CRITICAL EQUIPMENT FOR CHILDREN WITH MEDICAL COMPLEXITIES. A LARGE PORTION (88%) OF THAT SUM WAS FOR PERMANENT GRANTS, SUCH AS THE MODIFICATION OF A VEHICLE FOR WHEELCHAIR ACCESSIBILITY. THE REMAINDER INCLUDED PURCHASE OF EQUIPMENT, SUCH AS FEEDING CHAIRS OR THERAPEUTIC STROLLERS, WHICH CHILDREN WILL OUTGROW AND RETURN TO THE "LOANED EQUIPMENT LIBRARY." IN FOLLOW-UP ASSESSMENTS, PARENTS RATED THE PROVISION OF THE NEEDED EQUIPMENT BY FOCUS AS "LIFE- CHANGING" IN TERMS OF FUNCTIONALITY AND MOBILITY.
Expenses $302,973 · Grants $193,865
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FAMILY ACTIVITIES AND RETREATS BECAUSE FAMILIES WHO HAVE CHILDREN WITH DISABILITIES OFTEN FIND IT DIFFICULT TO PARTICIPATE IN COMMUNITY ACTIVITIES, FOCUS SPONSORS WHEELCHAIR ACCESSIBLE, FAMILY-FRIENDLY ACTIVITIES EACH YEAR. IN 2024, FOCUS HELD NINE FAMILY ACTIVITIES FOR ITS NETWORK AND CONNECTED 2,541 FAMILY MEMBERS WITH OTHERS AT FOCUS FAMILY ACTIVITIES AND CAMPS. FOCUS FAMILIES ATTENDED DAYS AT SIX FLAGS OVER GEORGIA, THE GEORGIA AQUARIUM, AND THE ATLANTA BOTANICAL GARDENS. OTHER COMMUNITY EVENTS INCLUDED A COSTUME PARTY AND BARBEQUE WITH THE KNIGHTS OF COLUMBUS AT HOLY CROSS CHURCH, AND A HOLIDAY PARTY HOSTED BY FOCUS AND LEKOTEK IN DECEMBER. FOCUS ENSURES THAT THE FAMILIES WHO ATTEND ITS FAMILY EVENTS HAVE A WELCOMING AND MEMORABLE EXPERIENCE TAILORED TO THE ABILITIES AND NEEDS OF THEIR CHILDREN. CAMP TWIN LAKES WAS THE SITE OF TWO FOCUS FAMILY RETREATS IN 2024, ONE IN APRIL AND ANOTHER IN AUGUST. CHILDREN WITH DISABILITIES AND THEIR FAMILIES SPENT THE WEEKEND PARTICIPATING IN ARCHERY, ROCK CLIMBING, AND BIKE RIDING WITH ADAPTED EQUIPMENT SPECIFICALLY DESIGNED FOR CHILDREN WITH DISABILITIES. FAMILIES RODE IN PADDLE BOATS, WENT FISHING AND SWIMMING, PLAYED FIELD SPORTS, AND WERE ABLE TO VISIT THE CAMP TWIN LAKES WORKING FARM. FAMILIES ALSO ENJOYED COMMUNITY BUILDING ACTIVITIES. IN SURVEYS TAKEN AFTER EACH RETREAT, FAMILIES REPORTED THAT THEY FELT MORE CONFIDENT TO FACE CHALLENGES AT HOME AS A RESULT OF ATTENDING FAMILY CAMP.
Expenses $229,857 · Revenue $46,293
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PARENT AND FAMILY SUPPORT AND INFORMATION FOCUS CONTINUES TO USE ITS INFORMATIVE AND MOBILE-FRIENDLY WEBSITE (WWW.FOCUS-GA.ORG) TO PROVIDE RESOURCES TO FAMILIES. FOCUS IS ACTIVE ON SOCIAL MEDIA AND INTERACTS WITH PARENTS AND FRIENDS ON FACEBOOK, INSTAGRAM, AND LINKEDIN @FOCUSKIDSGA. FOCUS POSTS PHOTOS FROM EVENTS AS WELL AS POSTS CONVEYING THE IMPACT ITS PROGRAMS HAVE ON PARTICIPANTS. IT ALSO HOSTS A DOZEN "CLOSED" (NOT OPEN TO THE PUBLIC) FACEBOOK PAGES FOR PARENTS IN SUPPORT GROUPS, EITHER BY LOCATION OR NEED, SO THAT THEY CAN COMMUNICATE PRIVATELY AT ANY TIME. DURING 2024, FOCUS COORDINATED AND PROVIDED 16 EDUCATIONAL WORKSHOPS FOR PARENTS ON TOPICS RELATED TO RAISING A CHILD WITH A DISABILITY. THESE WORKSHOPS WERE RECORDED AND ARE ARCHIVED ON THE FOCUS WEBSITE (WWW.FOCUS- GA.ORG) FOR FAMILIES TO WATCH AT ANY TIME. WORKSHOP TOPICS INCLUDED GRIEF AND MEDICALLY COMPLEX CHILDREN, SPECIAL EDUCATION, AUGMENTATIVE COMMUNICATION, GUARDIANSHIP, WILLS AND TRUSTS, AND MORE. THE FOCUS ANNUAL EDUCATIONAL CONFERENCE WAS HELD IN-PERSON IN JANUARY 2024. THE EDUCATION CONFERENCE CONNECTS PARENTS TO RESOURCES AND ALLOWS THEM TO BUILD AND EXPAND THEIR COMMUNITY BY MEETING OTHERS PARENTING A CHILD WITH A DISABILITY. THE 2024 CONFERENCE OFFERED 13 EDUCATIONAL SESSIONS, 4 PARENT SHARE GROUPS, 33 COMMUNITY RESOURCE EXHIBITORS, AND A LUNCH TO 179 PARENT ATTENDEES. ALL CONFERENCE WORKSHOPS WERE RECORDED AND ARCHIVED ON THE FOCUS WEBSITE. SPEAKERS INCLUDED PHYSICIANS, SPEECH-LANGUAGE PATHOLOGISTS, SOCIAL WORKERS, ATTORNEYS, EDUCATIONAL EXPERTS, AND MORE. FOCUS COORDINATES PARENT SUPPORT GROUPS, AS WELL AS A GROUP FOR BEREAVED FOCUS PARENTS. THE TRAINED PARENT VOLUNTEER LEADERS OF THESE GROUPS GUIDE PARTICIPANTS IN CONVERSATION AS THEY NETWORK WITH OTHERS. SUPPORT GROUPS IN 2024 WERE HELD IN-PERSON IN 11 LOCATIONS AROUND THE GREATER METRO ATLANTA AREA, AND ONE GROUP WAS HELD VIRTUALLY TO REDUCE BARRIERS TO PARTICIPATION. PARENTS REPORT THAT TALKING WITH OTHERS HELPED THEM MANAGE THEIR EMOTIONS AND BUILD COMMUNITY WHILE PARENTING A CHILD WITH A DISABILITY. FOCUS DELIVERED ITS PERIODIC NEWSLETTER, THE VIEWFINDER, ELECTRONICALLY TO MORE THAN 8,000 CONTACTS IN 2024, WHICH INCLUDED FAMILIES, PROFESSIONALS, AND FRIENDS. PARENTS SHARED THAT READING VIEWFINDER NEWSLETTERS IS ONE OF THEIR FAVORITE WAYS TO FIND COMMONALITIES WITH OTHER FOCUS FAMILIES. FOCUS MAINTAINS COMMUNITY VOLUNTEERS ON CALL TO VISIT FAMILIES WHEN CHILDREN ARE HOSPITALIZED AT CHILDREN'S HEALTHCARE OF ATLANTA HOSPITALS FOR SURGERY OR ILLNESS. STAFF AND VOLUNTEERS BROUGHT GIFTS, SENT NOTES OF ENCOURAGEMENT, AND MADE VISITS TO 33 FAMILIES IN NEED IN 2024. FOCUS ALSO HOSTED MONTHLY DINNERS FOR PARENTS OF CHILDREN IN THE TECHNOLOGY-DEPENDENT INTENSIVE CARE UNIT (TD-ICU) AT SCOTTISH RITE AND VISITED WITH FAMILIES THERE. FOCUS ALSO STOCKED THE "SNACK CART" IN THE TICU TO PROVIDE SUPPORT AND ENCOURAGEMENT DURING A DIFFICULT TIME. FOCUS PROVIDED GIFTS AND GROCERY CERTIFICATES TO 81 FAMILIES OF CHILDREN WITH DISABILITIES IN NEED DURING THE HOLIDAYS. PARTNERS FULFILLING FAMILY WISH LIST ITEMS INCLUDED ALL SAINTS EPISCOPAL CHURCH, ST. ELIAS ANTIOCHIAN ORTHODOX CHURCH, OAK GROVE UNITED METHODIST CHURCH, AND COOPER CARRY, AS WELL AS SEVERAL INDIVIDUAL FOCUS FRIENDS AND DONORS.
Expenses $143,742 · Revenue $4,731
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
FRANCES MCBRAYER
EXECUTIVE DI
- Total calculated
- $113,300
- From this org
- $110,000
- From related orgs
- $0
- Other
- $3,300
- Hours/week
- 40
-
SYLVIA BABU
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
KARI CARLOS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
SAXON DASHER
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
MAGELA FONTES FERRAZ
SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
DANIEL FORESTER
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
JAMEY GIBSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
DENA HONG
VICE PRESIDE
- Total calculated
- $0
- Hours/week
- 2
-
NICK KOSTOPOULOS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
OMOSEDE ORIAKHI
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
ALLISON PALESTRINI
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
NANCY PEREZ
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
BROOKS PETERS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
HELEN SCHWAB
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
RAM SHRESTHA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
MEGAN WASHBURN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
DAVE ZILLES
PAST PRESIDE
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 11 August 2025
- IRS schema version
- 2024v5.0
- Source object
- 202542239349301234
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