Civic Intelligence

Focus Recovery & Wellness Community

EIN 34-1967974 • 501(c)3 • Findlay, OH

Profile

Social Interaction for people coping with Substance Abuse or Mental Illness.

509 Trenton AvenueFindlay, OH 45840

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.39x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.21x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

50th percentile

4.5%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

92nd percentile

66%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

46th percentile

5.1%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$641,968

Up $255,163 (+66%) from 2024

Liabilities

Up

$252,319

Up $202,594 (+407%) from 2024

Net Assets

Up

$389,649

Up $52,569 (+16%) from 2024

Revenue

Up

$1,178,325

Up $56,747 (+5.1%) from 2024

Expenses

Up

$1,125,756

Up $148,116 (+15%) from 2024

Net Income

Down

$52,569

Down $91,369 (-63%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $19,844Net Assets 2011: $19,8442011Assets 2012: $21,948Net Assets 2012: $21,9482012Assets 2013: $23,202Liabilities 2013: $1,082Net Assets 2013: $22,1202013Assets 2014: $19,549Liabilities 2014: $592Net Assets 2014: $18,9572014Assets 2015: $171,257Liabilities 2015: $4,493Net Assets 2015: $166,7642015Assets 2016: $62,730Liabilities 2016: $6,006Net Assets 2016: $56,7242016Assets 2017: $56,035Liabilities 2017: $7,807Net Assets 2017: $48,2282017Assets 2018: $108,130Liabilities 2018: $18,130Net Assets 2018: $90,0002018Assets 2019: $239,610Liabilities 2019: $22,712Net Assets 2019: $216,8982019Assets 2020: $299,325Liabilities 2020: $90,181Net Assets 2020: $209,1442020Assets 2021: $297,587Liabilities 2021: $100,269Net Assets 2021: $197,3182021Assets 2022: $278,301Liabilities 2022: $48,884Net Assets 2022: $229,4172022Assets 2023: $250,954Liabilities 2023: $57,812Net Assets 2023: $193,1422023Assets 2024: $386,805Liabilities 2024: $49,725Net Assets 2024: $337,0802024Assets 2025: $641,968Liabilities 2025: $252,319Net Assets 2025: $389,6492025

Highlighted filing

2025

Assets$641,968
Liabilities$252,319
Net Assets$389,649

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $48,348Expenses 2011: $52,477Net Income 2011: -$4,1292011Revenue 2012: $50,673Expenses 2012: $48,569Net Income 2012: $2,1042012Revenue 2013: $62,841Expenses 2013: $62,669Net Income 2013: $1722013Revenue 2014: $64,033Expenses 2014: $67,196Net Income 2014: -$3,1632014Revenue 2015: $227,421Expenses 2015: $105,214Net Income 2015: $122,2072015Revenue 2016: $125,655Expenses 2016: $290,590Net Income 2016: -$164,9352016Revenue 2017: $254,345Expenses 2017: $297,401Net Income 2017: -$43,0562017Revenue 2018: $290,002Expenses 2018: $282,790Net Income 2018: $7,2122018Revenue 2019: $467,026Expenses 2019: $340,128Net Income 2019: $126,8982019Revenue 2020: $521,431Expenses 2020: $529,185Net Income 2020: -$7,7542020Revenue 2021: $595,132Expenses 2021: $606,958Net Income 2021: -$11,8262021Revenue 2022: $757,381Expenses 2022: $727,782Net Income 2022: $29,5992022Revenue 2023: $779,783Expenses 2023: $816,058Net Income 2023: -$36,2752023Revenue 2024: $1,121,578Expenses 2024: $977,640Net Income 2024: $143,9382024Revenue 2025: $1,178,325Expenses 2025: $1,125,756Net Income 2025: $52,5692025

Highlighted filing

2025

Revenue$1,178,325
Expenses$1,125,756
Net Income$52,569

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.64$0.25$0.39$1.18$1.13$0.05
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.05$0.34$1.12$0.98$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.06$0.19$0.78$0.82$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.05$0.23$0.76$0.73$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.10$0.20$0.60$0.61$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.09$0.21$0.52$0.53$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.02$0.22$0.47$0.34$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.02$0.09$0.29$0.28$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.01$0.05$0.25$0.30$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.01$0.06$0.13$0.29$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.23$0.11$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.06$0.07$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.00$0.02$0.06$0.06$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.05$0.05$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.05$0.05$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 23, 2026
Return Version
2024v5.2
Gross Receipts
$1,179,718
Mission and Program Overview

Mission

Social Interaction for people coping with Substance Abuse or Mental Illness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$243,612$293,754▲ $50,142
Land, Buildings, and Equipment, Net$76,923$273,124▲ $196,201
Accounts Receivable$57,338$65,153▲ $7,815
Prepaid Expenses and Deferred Charges$6,432$9,937▲ $3,505
Savings and Temporary Cash Investments-$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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$386,805$641,968▲ $255,163
Other Assets Total$2,500$0▼ $2,500
Liabilities
Other Liabilities$37,257$204,254▲ $166,997
Accounts Payable and Accrued Expenses$12,468$48,065▲ $35,597
Total Liabilities$49,725$252,319▲ $202,594
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$208,393$333,118▲ $124,725
Net Assets With Donor Restrictions$128,687$56,531▼ $72,156
Total Net Assets Fund Balance$337,080$389,649▲ $52,569
Total Liabilities and Net Assets / Fund Balance$386,805$641,968▲ $255,163

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$161,815$1,395$163,210
Equipment$73,333$25,258$98,591
Other Land Buildings$37,976$49,018$86,994
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,179,650
Program Service Revenue
$0
Investment Income
$-1,325
Other Revenue
$0
All Other Contributions
$383,631
Change in Net Assets
$52,569

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,178,325
Revenue Not Reported on Form 990
$44,733
Total Revenue per Audited Statements
$1,223,058
Total Revenue per Form 990
$1,178,325
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$663,577
Other Expenses$462,179
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$425,892$109,041-$534,933
Fees for Services Other$149,879--$149,879
Other Employee Benefits$55,735$15,300-$71,035
Payroll Taxes$48,097$9,512-$57,609
Occupancy$41,315$3,761-$45,076
Fees for Services Accounting-$27,659-$27,659
Depreciation Depletion$26,248$673-$26,921
All Other Expenses$18,696$2,631-$21,327
Conferences and Meetings$20,000--$20,000
Information Technology$13,338$1,884-$15,222
Other Expenses$10,818--$10,818
Travel$8,947--$8,947
Insurance$3,530$4,197-$7,727
Interest$2,913--$2,913
Total Functional Expenses$951,098$174,658$0$1,125,756

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,170,489
Expenses per Audited Statements$1,125,756
Total Expenses per Form 990$1,125,756
Expenses Not Reported on Form 990$44,733
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
Construction Loan$160,000
Accrued Payroll$42,226
Accrued & Withheld Payroll Taxes$2,028
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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 B, Line 11B

The 990 is present to the Board prior to filing for their review and approval.

Form 990, Part VI, Section B, Line 15A

Annual performance review of the Executive Director by the Board of Trustees.

Form 990, Part VI, Section C, Line 19

Documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Focus Recovery & Wellness Community
EIN
34-1967974
Phone
4194235071
Address
509 Trenton Avenue, Findlay, OH 45840

Signing Officer

Name
Brooke Nissen
Title
Executive Director
Signed
2026-02-23
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
24
Volunteers
11

Preparer

Firm
ES Evans and Company
Address
205 West Elm Street, Lima, OH 45801
Preparer
Jennifer J Birkemeier CPA CFE
Phone
4192233075
Raw XML AppendixShowing 400 of 500 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0Social Interaction for people coping with Substance Abuse or Mental Illness.
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt055735
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IRS990/OtherExpensesGrp/Desc2Equipment Expense
IRS990/OtherExpensesGrp/Desc3Recovery Housing Supplies
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IRS990/OtherExpensesGrp/ProgramServicesAmt129955
IRS990/OtherExpensesGrp/ProgramServicesAmt220218
IRS990/OtherExpensesGrp/ProgramServicesAmt310818
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IRS990/OtherExpensesGrp/TotalAmt129955
IRS990/OtherExpensesGrp/TotalAmt220218
IRS990/OtherExpensesGrp/TotalAmt310818
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0425892
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09512
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IRS990/ProgSrvcAccomActy2Grp/Desc0Recovery Center: Program provides social interaction and peer support to those in need with mental illness or substance abuse issues.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0142585
IRS990/ProgSrvcAccomActy3Grp/Desc0SOS 4.0: Funds used to continue programs for individuals impacted by substance use disorder and connect them to resources.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0116796
IRS990/ProgSrvcAccomActyOtherGrp/Desc0NCE COSSUP: supports the opportunity to offer youth and adult programs tailored to address SAMHSA's 4 pillars of recovery: home, health, community, and purposes.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Ohio MHAS: Awarded from OhioMHAS Peer Expansion Grant Opportunity for the expansion efforts of the Loft, our youth program. The expansion will assist in expanding programming around home, health, community and purpose foryouth, ages 10-17.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Recovery Homes: Offers those with Substance Use Disorder a place to stay to continue their treatment. Twenty-four hour staff is available at the recovery homes.
IRS990/ProgSrvcAccomActyOtherGrp/Desc3SOS 3.2: Focus is a subrecipient awardee to receive State Opiate Stimulus funds 3.2.The funds are channeled through Hancock County ADAMHS Board to Focus and usedto support the agency to provide services and programs to individuals (youth and adults)who have been impacted by substance use disorder.
IRS990/ProgSrvcAccomActyOtherGrp/Desc4Loft: Offers support for youth impacted by mental health, addiction, and/or trauma-related issues.
IRS990/ProgSrvcAccomActyOtherGrp/Desc5COSSUP: Comprehensive Opioid Stimulant Substance Use Program funds used to serve adults 18 and older who have a substance use disorder and are or at risk of being involved in the criminal justice system.
IRS990/ProgSrvcAccomActyOtherGrp/Desc6RICE: Program hosts community events to bring together others in the recovery community and educate people on substance use disorders to prevent stigma.
IRS990/ProgSrvcAccomActyOtherGrp/Desc7Podcast: Program is a platform for those with lived experience with substance abuse, mental health, and/or trauma to tell their story to help de-stigmatize SUD/MH/Trauma and educate the community.
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IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt187102
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt270408
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt352264
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04603116
IRS990ScheduleA/TotalSupportAmt04603411
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0161815
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0163210
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt044733
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt037976
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt049018

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