Civic Intelligence

Cherokee Focus Inc.

990 • Fiscal year 2020 • EIN 45-0466319

Jul 01, 2019 to Jun 30, 2020 • Filed on May 17, 2021

PO Box 1191Holly Springs, GA 30142-1191

(770) 345-5483

Siviq Scores

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

Liabilities / Assets

94th percentile

1.03x

Higher debt load relative to assets than 94% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

83rd percentile

0.19x

Higher debt load relative to revenue than 83% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

29th percentile

-8.5%

Higher net margin than 29% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

97th percentile

$87,732

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 23.1% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

83rd percentile

63%

Faster asset growth than 83% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

53rd percentile

-11%

Faster revenue growth than 53% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$71,356

Up $27,628 (+63%) from 2019

Net Assets

Down

-$1,810

Down $32,111 (-106%) from 2019

Liabilities

Up

$73,166

Up $59,739 (+445%) from 2019

Revenue

Down

$379,773

Down $44,873 (-11%) from 2019

Expenses

Down

$411,884

Down $21,617 (-5.0%) from 2019

Net Income

Down

-$32,111

Down $23,256 (-263%) from 2019

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2011: $29,199Liabilities 2011: $6,808Net Assets 2011: $22,3912011Assets 2012: $31,959Liabilities 2012: $13,742Net Assets 2012: $18,2172012Assets 2013: $54,098Liabilities 2013: $41,551Net Assets 2013: $12,5472013Assets 2014: $34,245Liabilities 2014: $6,197Net Assets 2014: $28,0482014Assets 2015: $72,915Liabilities 2015: $30,815Net Assets 2015: $42,1002015Assets 2016: $48,829Liabilities 2016: $9,792Net Assets 2016: $39,0372016Assets 2017: $17,851Liabilities 2017: $10,114Net Assets 2017: $7,7372017Assets 2018: $48,114Liabilities 2018: $8,958Net Assets 2018: $39,1562018Assets 2019: $43,728Liabilities 2019: $13,427Net Assets 2019: $30,3012019Assets 2020: $71,356Liabilities 2020: $73,166Net Assets 2020: -$1,8102020Assets 2021: $76,744Liabilities 2021: $83,081Net Assets 2021: -$6,3372021Assets 2022: $54,432Liabilities 2022: $39,374Net Assets 2022: $15,0582022Assets 2023: $40,162Liabilities 2023: $30,854Net Assets 2023: $9,3082023Assets 2024: $29,087Liabilities 2024: $26,946Net Assets 2024: $2,1412024

Highlighted filing

2020

Assets$71,356
Liabilities$73,166
Net Assets-$1,810

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $268,4082011Expenses 2012: $327,5752012Expenses 2013: $384,8062013Revenue 2014: $435,534Expenses 2014: $420,033Net Income 2014: $15,5012014Revenue 2015: $438,666Expenses 2015: $424,614Net Income 2015: $14,0522015Revenue 2016: $432,873Expenses 2016: $435,936Net Income 2016: -$3,0632016Revenue 2017: $395,296Expenses 2017: $426,596Net Income 2017: -$31,3002017Revenue 2018: $432,428Expenses 2018: $401,009Net Income 2018: $31,4192018Revenue 2019: $424,646Expenses 2019: $433,501Net Income 2019: -$8,8552019Revenue 2020: $379,773Expenses 2020: $411,884Net Income 2020: -$32,1112020Revenue 2021: $392,449Expenses 2021: $396,976Net Income 2021: -$4,5272021Revenue 2022: $410,784Expenses 2022: $389,389Net Income 2022: $21,3952022Revenue 2023: $327,594Expenses 2023: $333,344Net Income 2023: -$5,7502023Revenue 2024: $288,158Expenses 2024: $295,325Net Income 2024: -$7,1672024

Highlighted filing

2020

Revenue$379,773
Expenses$411,884
Net Income-$32,111
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 17, 2021
Return Version
2019v5.0
Gross Receipts
$381,886
Mission and Program Overview

Mission

Cherokee focus is a 501(c)(3) collaborative whose mission is strengthening families, youth, and individuals through collaboration of community resources, skills, and expertise by reducing and preventing youth substance abuse, enhancing educational opportunities, and improving housing alternatives for a stronger cherokee county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$8,953$48,499▲ $39,546
Land, Buildings, and Equipment, Net$28,461$21,049▼ $7,412
Prepaid Expenses and Deferred Charges$496$1,671▲ $1,175
Pledges and Grants Receivable$5,818$137▼ $5,681
Total Assets$43,728$71,356▲ $27,628
Liabilities
Other Liabilities$6,219$44,444▲ $38,225
Unsecured Notes Loans Payable-$20,500-
Accounts Payable and Accrued Expenses$7,208$8,222▲ $1,014
Total Liabilities$13,427$73,166▲ $59,739
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$30,301$-1,810▼ $32,111
Total Net Assets Fund Balance$30,301$-1,810▼ $32,111
Total Liabilities and Net Assets / Fund Balance$43,728$71,356▲ $27,628

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$20,346$31,971$52,317
Equipment$703$34,599$35,302
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sonia CarruthersCEO and Ex DFT$79,896$7,836$87,732

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$377,339
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$2,434
All Other Contributions
$25,321
Change in Net Assets
$-32,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$240,978
Other Expenses$170,906
Total Fundraising Expense$7,452
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$125,333$7,115-$132,448
Current Officers, Directors, Trustees, and Key Employees$72,473$14,468$5,277$92,218
Travel$23,719--$23,719
Payroll Taxes$14,391$1,549$372$16,312
Fees for Services Accounting-$14,315-$14,315
Depreciation Depletion$5,898$1,230$474$7,602
Occupancy$6,546$705$225$7,476
Office Expenses$5,155$1,958$134$7,247
Insurance$4,472$1,589$207$6,268
Other Expenses$2,839$245$78$3,162
All Other Expenses$1,955$281$650$2,886
Interest$1,168$105$35$1,308
Total Functional Expenses$360,484$43,948$7,452$411,884
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,547
Fundraising Direct Expenses$2,113
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned Revenue$40,659
Other Liabilities$3,785
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

Form 9990 is emailed to the finance commitee representing the board of directors for review. Any changes are made before filing the return with the irs.

Form 990, Page 6, Part VI, Line 12C

All board members are required to disclose any potential conflict of interest upon joining the board, and thereafter,on an annual basis. After a reasonable opportunity for full disclosure of all relevant facts and circumstances, disinterested board members determine whether any conflict exists, if it is material, and whether the proposed transaction may be entered into fairly and to the benefit of the organization.

Form 990, Page 6, Part VI, Line 15A

The board sets the excutive director's salary with reference to salary comparison with other non-profit organizations. The board also evaluates the executive director's performance when reviewing her salary.

Form 990, Page 6, Part VI, Line 19

The annual report including any financial information is made available to the public upon request and is available for inspection at the organization's office during regular working hours.

Filing and Contact Details

Filer

Filer Name
Cherokee Focus Inc
EIN
45-0466319
Phone
7703455483
Address
PO BOX 1191, HOLLY SPRINGS, GA 30142-1191

Signing Officer

Name
Sonia Carruthers
Title
CEO and Ex Drector
Phone
7703455483
Signed
2021-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sonia Carruthers
Formed
2002
Legal Domicile
Ga
Voting Board Members
38
Independent Board Members
38
Employees
18
Volunteers
176

Preparer

Firm
Susan Kenney CPA
Address
5085 THORNBURY WAY, ALPHARETTA, GA 30005
Preparer
Susan Kenney CPA
Phone
7707516805
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Cherokee focus is a 501(c)(3) collaborative whose mission is strengthening families, youth, and individuals through collaboration of community resources, skills, and expertise by reducing and preventing youth substance abuse, enhancing educational opportunities, and improving housing alternatives for a stronger cherokee county.

Form 990, Page 2, Part III, Line 4A

Cherokee youth works is a program of cherokee focus that works with out-of-school youth ages 16 to 24. The goal of cherokee youth works program is to help each participant become productive, self- sufficient citizens who contribute to their community. This is accomplished through the development of an individualized plan that focuses on equipping each participant with the education, work readiness, and life skills necessary to obtain stable employment at a livable wage. Cherokee youth works provides the following: tutoring and study skills dropout prevention strategies alternative secondary school offerings; ged preparation classes paid and unpaid work experiences linked to academic and occupational learning. Internships job shadowing referral for occupational skills training leadership development adult mentoring support services life skills training follow-up services for each participant are provided for no less than 12 months after completion of the cyw program. During program year 2020, cherokee youth works worked with students assisting them with academics, life skills and work readiness. While active in the program, the student curriculum focuses on ged preparation, financial management, career readiness, resume building, mentoring and other skills training. Cyw partnered with local public & private organizations to provide employment and educational opportunities for our youth. There were 57 active participants with 5 participants placed in subsidized work experience opportunities. The employers covered many fields including but not limited to manufacturing/logistics, education, medical administration and retail.

Form 990, Page 2, Part III, Line 4B

Since the inception of the drug free cherokee initiative in 2004, cherokee focus has brought together concerned citizens, local businesses, youth, law enforcement, government agencies, alcohol and substance abuse related organizations to develop a strategic plan that addresses the needs of cherokee county related to substance abuse prevention. Through a collaboration of agencies and individuals, drug free cherokee works to develop a resource base for individuals and families affected by substance abuse through awareness, education, prevention, intervention, and recovery. The vision of drug free cherokee is a united cherokee county that is healthy, safe, and drug free. This fiscal year, drug free cherokee was awarded a drug free communities continuation grant from the white house office of national drug control policy. The award of this grant has enabled drug free cherokee to expand our underage drinking prevention initiative. Drug free cherokee also developed a comprehensive tobacco and marijuana initiative focusing on e-cigarettes and vaping and partnered with the georgia department of behavioral health and developmental disabilities to run a prescrption drug misuse education and media campaign. A part of the drug free cherokee coalition, the cherokee youth council (cyc)is made up of high school and middle school aged students from cherokee county. The cyc met bi-weekly to work on drug/alcohol/tobacco prevention among teens. A group of cyc members were able to attend the community anti-drug coalitions of america mid-year conference and learned the strategic prevention framework and came back with a strategic plan that they implemented with the help of the adult members of drug free cherokee.

Form 990, Page 2, Part III, Line 4C

Cherokee focus collaborative: cherokee focus is an umbrella organization focused on collaboration and capacity building for the community. The strength of this collaborative partnership resides in cooperation between organizations, agencies, civic clubs, the faith based community, law enforcement, education, families and individuals. Cherokee focus encourages and models interagency, communication, partnership and resource sharing; thereby creating a more efficient system of services delivery. Cherokee focus provides the opportunity for leveraging resources, skills, expertise and funding to create, develop and sustain programs and initiatives that will support the families and children of cherokee county through a means that could not be accomplished by one agency or individual alone. Cherokee focus initiatives include: drug free cherokee, cherokee youth connection, volunteer cherokee, cherokee youth council, and the housing & homelessness. Initiative. The collaborative meets once every month on the last wednesday of the month at the cherokee focus office.

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IRS990/Desc0CHEROKEE YOUTH WORKS IS A PROGRAM OF CHEROKEE FOCUS THAT WORKS WITH OUT-OF-SCHOOL YOUTH AGES 16 TO 24. THE GOAL OF CHEROKEE YOUTH WORKS PROGRAM IS TO HELP EACH PARTICIPANT BECOME PRODUCTIVE, SELF- SUFFICIENT CITIZENS WHO CONTRIBUTE TO THEIR COMMUNITY. THIS IS ACCOMPLISHED THROUGH THE DEVELOPMENT OF AN INDIVIDUALIZED PLAN THAT FOCUSES ON EQUIPPING EACH PARTICIPANT WITH THE EDUCATION, WORK READINESS, AND LIFE SKILLS NECESSARY TO OBTAIN STABLE EMPLOYMENT AT A LIVABLE WAGE. CHEROKEE YOUTH WORKS PROVIDES THE FOLLOWING: TUTORING AND STUDY SKILLS DROPOUT PREVENTION STRATEGIES ALTERNATIVE SECONDARY SCHOOL OFFERINGS; GED PREPARATION CLASSES PAID AND UNPAID WORK EXPERIENCES LINKED TO ACADEMIC AND OCCUPATIONAL LEARNING. INTERNSHIPS JOB SHADOWING REFERRAL FOR OCCUPATIONAL SKILLS TRAINING LEADERSHIP DEVELOPMENT ADULT MENTORING SUPPORT SERVICES LIFE SKILLS TRAINING FOLLOW-UP SERVICES FOR EACH PARTICIPANT ARE PROVIDED FOR NO LESS THAN 12 MONTHS AFTER COMPLETION OF THE CYW PROGRAM. DURING PROGRAM YEAR 2020, CHEROKEE YOUTH WORKS WORKED WITH STUDENTS ASSISTING THEM WITH ACADEMICS, LIFE SKILLS AND WORK READINESS. WHILE ACTIVE IN THE PROGRAM, THE STUDENT CURRICULUM FOCUSES ON GED PREPARATION, FINANCIAL MANAGEMENT, CAREER READINESS, RESUME BUILDING, MENTORING AND OTHER SKILLS TRAINING. CYW PARTNERED WITH LOCAL PUBLIC & PRIVATE ORGANIZATIONS TO PROVIDE EMPLOYMENT AND EDUCATIONAL OPPORTUNITIES FOR OUR YOUTH. THERE WERE 57 ACTIVE PARTICIPANTS WITH 5 PARTICIPANTS PLACED IN SUBSIDIZED WORK EXPERIENCE OPPORTUNITIES. THE EMPLOYERS COVERED MANY FIELDS INCLUDING BUT NOT LIMITED TO MANUFACTURING/LOGISTICS, EDUCATION, MEDICAL ADMINISTRATION AND RETAIL.
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IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt30CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt31TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt32DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt35DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt36DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt37VICE CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt38DIRECTOR
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IRS990/MissionDesc0CHEROKEE FOCUS IS A 501(C)(3) COLLABORATIVE WHOSE MISSION IS STRENGTHENING FAMILIES, YOUTH, AND INDIVIDUALS THROUGH COLLABORATION OF COMMUNITY RESOURCES, SKILLS, AND EXPERTISE BY REDUCING AND PREVENTING YOUTH SUBSTANCE ABUSE, ENHANCING EDUCATIONAL OPPORTUNITIES, AND IMPROVING HOUSING ALTERNATIVES FOR A STRONGER CHEROKEE COUNTY.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.29$0.27$0.02$2.88$2.95$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.40$0.31$0.09$3.28$3.33$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.54$0.39$0.15$4.11$3.89$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.77$0.83$0.06$3.92$3.97$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.71$0.73$0.02$3.80$4.12$0.32
2019Detailed filing. Detailed filing data is available for this year.$0.44$0.13$0.30$4.25$4.34$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.48$0.09$0.39$4.32$4.01$0.31
2017Detailed filing. Detailed filing data is available for this year.$0.18$0.10$0.08$3.95$4.27$0.31
2016Detailed filing. Detailed filing data is available for this year.$0.49$0.10$0.39$4.33$4.36$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.31$0.42$4.39$4.25$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.06$0.28$4.36$4.20$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.42$0.13$3.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.14$0.18$3.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.07$0.22$2.68