Civic Intelligence

Focus on the Children

990 • Fiscal year 2024 • EIN 16-1432649

Jan 01, 2024 to Dec 31, 2024 • Filed on May 02, 2025

Organization ProfileFOCUSONTHECHILDREN.ORG
PO Box 31Caledonia, NY 14423

(585) 502-7157

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

2024 filings • NTEE P • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

2024 filings • NTEE P • <$500k nonprofits • Source year 2024

Net Margin

70th percentile

25%

Higher net margin than 70% of similar nonprofits.

2024 filings • NTEE P • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • NTEE P • <$500k nonprofits • Source year 2024

Asset Growth

56th percentile

6.0%

Faster asset growth than 56% of similar nonprofits.

2024 filings • NTEE P • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-65%

Faster revenue growth than 10% of similar nonprofits.

2024 filings • NTEE P • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$481,462

Up $27,370 (+6.0%) from 2023

Net Assets

Up

$480,973

Up $26,881 (+5.9%) from 2023

Liabilities

Up

$489

Up $489 from 2023

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin70th percentile

Revenue

Down

$69,573

Down $126,558 (-65%) from 2023

Expenses

Up

$52,380

Up $19,314 (+58%) from 2023

Net Income

Down

$17,193

Down $145,872 (-89%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth56th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $98,634Liabilities 2011: $0Net Assets 2011: $98,6342011Assets 2012: $91,237Liabilities 2012: $0Net Assets 2012: $91,2372012Assets 2013: $104,957Liabilities 2013: $0Net Assets 2013: $104,9572013Assets 2014: $113,794Liabilities 2014: $0Net Assets 2014: $113,7942014Assets 2015: $119,641Liabilities 2015: $02015Assets 2016: $116,509Liabilities 2016: $7,100Net Assets 2016: $109,4092016Assets 2017: $119,013Liabilities 2017: $1,434Net Assets 2017: $117,5792017Assets 2018: $105,109Liabilities 2018: $02018Assets 2019: $235,564Liabilities 2019: $690Net Assets 2019: $234,8742019Assets 2020: $268,065Liabilities 2020: $1,138Net Assets 2020: $266,9272020Assets 2021: $293,348Liabilities 2021: $382Net Assets 2021: $292,9662021Assets 2022: $274,509Liabilities 2022: $224Net Assets 2022: $274,2852022Assets 2023: $454,092Liabilities 2023: $0Net Assets 2023: $454,0922023Assets 2024: $481,462Liabilities 2024: $489Net Assets 2024: $480,9732024

Highlighted filing

2024

Assets$481,462
Liabilities$489
Net Assets$480,973
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2011: $86,249Expenses 2011: $102,212Net Income 2011: -$15,9632011Revenue 2012: $77,473Expenses 2012: $82,728Net Income 2012: -$5,2552012Revenue 2013: $78,846Expenses 2013: $70,159Net Income 2013: $8,6872013Revenue 2014: $83,736Expenses 2014: $74,750Net Income 2014: $8,9862014Revenue 2015: $100,632Expenses 2015: $88,190Net Income 2015: $12,4422015Revenue 2016: $39,684Expenses 2016: $54,061Net Income 2016: -$14,3772016Revenue 2017: $55,446Expenses 2017: $49,303Net Income 2017: $6,1432017Revenue 2018: $43,793Expenses 2018: $49,785Net Income 2018: -$5,9922018Revenue 2019: $163,424Expenses 2019: $33,460Net Income 2019: $129,9642019Revenue 2020: $76,057Expenses 2020: $60,835Net Income 2020: $15,2222020Revenue 2021: $58,604Expenses 2021: $37,178Net Income 2021: $21,4262021Revenue 2022: $41,403Expenses 2022: $32,738Net Income 2022: $8,6652022Revenue 2023: $196,131Expenses 2023: $33,066Net Income 2023: $163,0652023Revenue 2024: $69,573Expenses 2024: $52,380Net Income 2024: $17,1932024

Highlighted filing

2024

Revenue$69,573
Expenses$52,380
Net Income$17,193
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 2, 2025
Return Version
2024v5.1
Gross Receipts
$138,828
Mission and Program Overview

Mission

To aid and support children

Focus on the children serves children in the livingston county with needs that cannot be met by other programs or agencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$454,092$480,973▲ $26,881
Investments in Publicly Traded Securities$387,565$418,424▲ $30,859
Cash and Non-Interest-Bearing Accounts$56,323$52,680▼ $3,643
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$454,092$481,462▲ $27,370
Other Assets Total$10,204$10,358▲ $154
Liabilities
Other Liabilities-$489-
Total Liabilities$0$489▲ $489
Net Assets / Fund Balance
Total Net Assets Fund Balance$454,092$480,973▲ $26,881
Total Liabilities and Net Assets / Fund Balance$454,092$481,462▲ $27,370
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Sarah SherwoodPresident
Keli WalkerVice President
Tom WigginsVice President
Ashley StowellBoard Member
Toni RadesiBoard Member
Regan HowlettSecretary
Tina LittleSecretary
Bryan LittleTreasurer
Laura CanneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$42,430
Program Service Revenue
$0
Investment Income
$25,413
Other Revenue
$1,730
All Other Contributions
$42,430
Change in Net Assets
$17,193
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,380
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$4,088-$4,088
Insurance-$1,707-$1,707
Fees for Services Accounting-$1,300-$1,300
Office Expenses-$952-$952
Other Expenses$42,355$145-$145
Fees for Services Other-$125-$125
Total Functional Expenses$42,355$10,025$0$52,380
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card$489
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Sarah sherwood and regan howlett are sisters, bryan and tina little are spouses.”

Form 990, Part VI, Section A, Line 8B

“The meetings documented are the board of directors meetings. Minutes are documented, reviewed, and approved.”

Form 990, Part VI, Section B, Line 11B

“Provided for digital review.”

Form 990, Part VI, Section B, Line 12C

“A written policy is in place and required to be followed.”

Form 990, Part VI, Section C, Line 19

“Documents are available on request.”

Filing and Contact Details

Filer

Filer Name
Focus on the Children
EIN
16-1432649
Phone
5855027157
Address
PO BOX 31, CALEDONIA, NY 14423

Signing Officer

Name
Sarah Sherwood
Title
President
Signed
2025-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Sherwood
Formed
1993
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
20

Preparer

Firm
Stokes Visca Hucko & Barone Cpas LLC
Address
29 GOODWAY DR, ROCHESTER, NY 14623
Preparer
Joseph Barone CPA
Phone
5854270850
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0480973
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt042430
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0185332
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt031184
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt039962
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt067242
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt025413
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt010799
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt010219
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt010213
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04831
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt061475
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0560
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0560
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IRS990ScheduleA/PublicSupportCY170Pct00.85510
IRS990ScheduleA/PublicSupportPY170Pct00.91260
IRS990ScheduleA/PublicSupportTotal170Amt0366150
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt042430
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0489
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD
IRS990ScheduleD/TotalLiabilityAmt0489
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SARAH SHERWOOD AND REGAN HOWLETT ARE SISTERS, BRYAN AND TINA LITTLE ARE SPOUSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEETINGS DOCUMENTED ARE THE BOARD OF DIRECTORS MEETINGS. MINUTES ARE DOCUMENTED, REVIEWED, AND APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROVIDED FOR DIGITAL REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A WRITTEN POLICY IS IN PLACE AND REQUIRED TO BE FOLLOWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt069573
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0454092
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0481462
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 31
IRS990/USAddress/CityNm0CALEDONIA
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014423
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0FOCUSONTHECHILDREN.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH SHERWOOD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOCUS ON THE CHILDREN
ReturnHeader/Filer/BusinessNameControlTxt0FOCU
ReturnHeader/Filer/EIN0161432649

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$481,462
Liabilities
$489
Net assets
$480,973
Revenue
$69,573
Expenses
$52,380
Net income
$17,193
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.81$0.00$4.81$0.70$0.52$0.17
2023Summary only. Only limited summary data is available for this year.$4.54$0.00$4.54$1.96$0.33$1.63
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$0.00$2.74$0.41$0.33$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.93$0.00$2.93$0.59$0.37$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$0.01$2.67$0.76$0.61$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.01$2.35$1.63$0.33$1.30
2018Summary only. Only limited summary data is available for this year.$1.05$0.00$0.44$0.50$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.01$1.18$0.55$0.49$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.07$1.09$0.40$0.54$0.14
2015Summary only. Only limited summary data is available for this year.$1.20$0.00$1.01$0.88$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.84$0.75$0.09
2013Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.79$0.70$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.00$0.91$0.77$0.83$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.00$0.99$0.86$1.02$0.16