Skip to content
Nonprofiteer
← FOCUS NORTH AMERICA

Form 990 for tax year 2024

Filed by FOCUS NORTH AMERICA.

Totals

Total revenue
$5,543,435
Total expenses
$4,303,041
Contributions and grants received
$4,616,696
Grants paid
$1,762,138
Program service revenue
$88,011
Investment income
$685,777
Other revenue
$152,951
Total assets, end of year
$7,652,155
Total liabilities, end of year
$214,926
Net assets or fund balances, end of year
$7,437,229
Program services expenses (Part IX)
$3,658,705
Management and general expenses
$317,520
Fundraising expenses
$326,814
Program service expenses (Part III)
$3,658,705

Program services were 85.0% 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.

  • 1a · Federated campaigns

    $6,879

  • 1c · Fundraising events

    $28,674

  • 1f · All other contributions, gifts and grants

    $4,581,143

  • 1g · Noncash contributions included above

    $1,777,378

  • 2a · Program service revenue: Transitional housing

    total $30,985 · related or exempt $30,985

  • 2b · Program service revenue: Farm income

    total $3,316 · related or exempt $3,316

  • 2c · Program service revenue: Jobs program

    total $33,947 · related or exempt $33,947

  • 2d · Program service revenue: YES event registrations

    total $5,180 · related or exempt $5,180

  • 2e · Program service revenue: Case Management

    total $14,583 · related or exempt $14,583

  • 3 · Investment income

    total $99,494 · related or exempt $99,494

  • 6a · Gross rents

    real property $27,125

  • 6b · Less rental expenses

    real property $63,427

  • 6c · Rental income or loss

    real property -$36,302

  • 6d · Net rental income or loss

    total -$36,302 · related or exempt -$36,302

  • 7a · Gross sales of assets other than inventory

    securities $106,179 · other assets $700,195

  • 7b · Less cost or other basis and sales expenses

    securities $107,859 · other assets $112,232

  • 7c · Gain or loss

    securities -$1,680 · other assets $587,963

  • 7d · Net gain or loss

    total $586,283 · related or exempt $586,013

  • 8a · Fundraising events: gross income

    $280,060

  • 8a · Fundraising events: contributions included on line 1c

    $280,060

  • 8b · Fundraising events: direct expenses

    $92,614

  • 8c · Net income from fundraising events

    total $187,446

  • 11a · Other revenue: Sale of scrap

    total $1,000 · related or exempt $1,000

  • 11b · Other revenue: Credit Card Rebates

    total $806 · related or exempt $806

  • 11d · All other revenue

    total $1 · related or exempt $1

  • 11e · Other revenue, total

    $1,807

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $83,720 · program services $83,720

  • 2 · Grants to domestic individuals

    total $1,678,418 · program services $1,678,418

  • 5 · Compensation of officers, directors and key employees

    total $258,114 · program services $47,419 · management and general $154,892 · fundraising $55,803

  • 7 · Other salaries and wages

    total $1,084,614 · program services $925,555 · management and general $15,839 · fundraising $143,220

  • 9 · Other employee benefits

    total $62,968 · program services $52,441 · management and general $2,846 · fundraising $7,681

  • 10 · Payroll taxes

    total $104,359 · program services $75,127 · management and general $13,916 · fundraising $15,316

  • 11b · Fees: legal

    total $5,978 · program services $5,009 · management and general $969

  • 11c · Fees: accounting

    total $20,635 · management and general $20,635

  • 11g · Fees: other

    total $78,706 · program services $60,119 · management and general $3,684 · fundraising $14,903

  • 12 · Advertising and promotion

    total $1,601 · program services $421 · fundraising $1,180

  • 13 · Office expenses

    total $72,999 · program services $12,856 · management and general $4,633 · fundraising $55,510

  • 14 · Information technology

    total $25,111 · program services $12,066 · management and general $2,211 · fundraising $10,834

  • 16 · Occupancy

    total $222,364 · program services $222,364

  • 17 · Travel

    total $97,233 · program services $70,600 · management and general $15,725 · fundraising $10,908

  • 19 · Conferences, conventions and meetings

    total $37,503 · program services $31,821 · management and general $2,560 · fundraising $3,122

  • 20 · Interest

    total $1,013 · management and general $1,013

  • 22 · Depreciation, depletion and amortization

    total $62,851 · program services $62,657 · management and general $194

  • 23 · Insurance

    total $83,168 · program services $71,124 · management and general $12,044

  • 24a · Other expenses: Faciliy repairs and maint

    total $267,028 · program services $246,988 · management and general $11,703 · fundraising $8,337

  • 24b · Other expenses: Payroll service fees

    total $19,059 · management and general $19,059

  • 24c · Other expenses: Band and Credit Card fees

    total $35,596 · management and general $35,596

  • 24d · Other expenses: Rounding

    total $3 · management and general $1

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $402,307 · end of year $420,675

  • 2 · Savings and temporary cash investments

    beginning of year $1,488,764 · end of year $2,753,719

  • 3 · Pledges and grants receivable

    beginning of year $49,250 · end of year $99,989

  • 4 · Accounts receivable

    beginning of year $7,284

  • 9 · Prepaid expenses and deferred charges

    beginning of year $14,281 · end of year $20,469

  • 10a · Land, buildings and equipment: cost or other basis

    $4,539,121

  • 10b · Land, buildings and equipment: accumulated depreciation

    $352,403

  • 10c · Land, buildings and equipment, net

    beginning of year $4,286,477 · end of year $4,186,718

  • 11 · Investments: publicly traded securities

    beginning of year $74,436 · end of year $100,300

  • 15 · Other assets

    beginning of year $52,582 · end of year $70,285

  • 17 · Accounts payable and accrued expenses

    beginning of year $178,546 · end of year $214,926

  • 27 · Net assets without donor restrictions

    beginning of year $2,727,016 · end of year $3,885,605

  • 28 · Net assets with donor restrictions

    beginning of year $3,469,819 · end of year $3,551,624

Mission and programs · 2024

Mission

As an extension of Christ's love, FOCUS serves the hungry, thirsty, stranger, naked, sick, and imprisoned by providing food, occupation, clothing, understanding, and shelter.

Activities or mission (Part I)

FOCUS exists to serve the poor by providing food occupation cloth ing understanding and shelter

  • St. Hermans FOCUS Cleveland - this program of FOCUS North America operates in and around the Cleveland OH area and prvides: 1. housing for homeless men as well as temporary housing for those transitioning from homelessness to self-sufficiency, 2. three meals per day, 365 days per year for the men in their housing as well as the surrounding community, 3. distribution of food to families and those in need, 4. distribution of clothing and hygiene items, and 5. case management services. In 2024, St Hermans provided 8,351 nights of lodging, served 61,619 meals, and distributed over $160,000 worth of clothing and hygiene items.

    Expenses $1,096,543 · Grants $480,417 · Revenue $1,902,029

  • FOCUS Minnesota - this program, operated in the twin city area of MN, provides: 1. lunches and meals to those in need in the community, 2. distribution of food items, 3. distribution of clothing and hygiene items, and 4. a food delivery program for those who are unable to get out of their homes. In 2024,provided over 38,562 meals and distributed 50,446 pounds of food and $516,000 of clothing and hygiene items.

    Expenses $984,142 · Grants $709,835 · Revenue $998,895

  • FOCUS Orange County (formerly, FOCUS SoCal)operated by FOCUS in and around Orange County, CA receives bulk food, clothing, and household items and distributes them to those in need. In 2024, FOCUS Orange County distribruted over 171,940 pounds of food and Over $179,000 of clithing and hygiene items.

    Expenses $647,912 · Grants $444,500 · Revenue $631,305

  • Expenses $930,108 · Grants $127,386 · Revenue $2,011,206

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • DAVID SMELTZER

    CFO

    Total calculated
    $129,087
    From this org
    $129,087
    From related orgs
    $0
    Other
    $0
    Hours/week
    29

  • KENNETH KIDD

    Ex Dir thru 731

    Total calculated
    $74,994
    From this org
    $74,994
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • STEVEN CHRISTOFOROU

    Ex Dir from 81

    Total calculated
    $54,033
    From this org
    $54,033
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

  • BRIAN BULLARD

    Chairman of the Board

    Total calculated
    $0
    Hours/week
    2

  • GEORIGA KAZAKIS

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • JUSTIN BOSL

    Secretary

    Total calculated
    $0
    Hours/week
    1

  • ERIC PALJUG

    ViceChair

    Total calculated
    $0
    Hours/week
    1

  • WILLIAM CERNIUS

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • LORY EASTON

    Board Member

    Total calculated
    $0
    Hours/week
    2

  • ANDREW GELERIS

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • KARTSON DESIPINA

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • JOHN SAAD

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • BRENT SMITH

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • KENNETH KOVAK

    Board Member

    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

  • Easterseals

    no cash amount reported

    To assist the needy

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

Provenance

Return type
form_990
Tax year
2024
Filed
4 June 2025
IRS schema version
2024v5.1
Source object
202521559349300802

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.