FOCUS North America (EIN 264427803) - Form 990 Financial Analysis & Trantor Score

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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

2009

Legal Domicile

Principal Officer

Steven Christoforou

Phone

8662673083

Tax Period

2024-01-01 to 2024-12-31

FOCUS North America, founded in 2009, is a community nonprofit in the Human Services sector that reported $5.5M in total revenue in fiscal year 2024. Revenue surged 27% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.2M, a strong 22% operating margin.

Mission

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

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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 (2024)

Revenue Breakdown

Contributions & Grants $4,616,696

Program Service Revenue $88,011

Investment Income $685,777

Other Revenue $152,951

TOTAL REVENUE $5,543,435

Expense Breakdown

Grants Paid $1,762,138

Salaries & Benefits $1,510,055

Fundraising Expenses $326,814

Program Expenses $3,658,705

Other Expenses $1,030,848

TOTAL EXPENSES $4,303,041

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,543,435	$4,377,880	+0.3%
Expenses	$4,303,041	$3,844,095	+0.1%
Net Income	$1,240,394	$533,785	+1.3%

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

Volunteers

5115

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

$258,114

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID SMELTZER	CFO	29.00	Officer	$129,087	$0	$129,087
KENNETH KIDD	Ex Dir thru 731	40.00	Officer	$74,994	$0	$74,994
STEVEN CHRISTOFOROU	Ex Dir from 81	50.00	Officer	$54,033	$0	$54,033
BRIAN BULLARD	Chairman of the Board	2.00	Officer Director	$0	$0	$0
GEORIGA KAZAKIS	Board Member	1.00	Director	$0	$0	$0
JUSTIN BOSL	Secretary	1.00	Officer Director	$0	$0	$0
ERIC PALJUG	ViceChair	1.00	Officer Director	$0	$0	$0
WILLIAM CERNIUS	Board Member	1.00	Director	$0	$0	$0
LORY EASTON	Board Member	2.00	Director	$0	$0	$0
ANDREW GELERIS	Board Member	1.00	Director	$0	$0	$0
KARTSON DESIPINA	Board Member	1.00	Director	$0	$0	$0
JOHN SAAD	Board Member	1.00	Director	$0	$0	$0
BRENT SMITH	Board Member	1.00	Director	$0	$0	$0
KENNETH KOVAK	Board Member	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	No data	No data	No data	No data
2024	$5,543,435	$4,303,041	$7,652,155	$1,240,394
2023	$4,377,880	$3,844,095	$6,375,381	$533,785
2022	$6,543,733	$3,470,910	$5,790,330	$3,072,823
2021	$3,755,063	$3,264,572	$2,713,013	$490,491
2020	$5,562,738	$5,275,301	$2,410,153	$287,437
2019	$2,267,009	$2,366,717	$1,848,673	$-99,708
2018	$3,451,878	$2,824,127	$2,540,252	$627,751

FOCUS North America