Civic Intelligence

Focusedkids

990 • Fiscal year 2023 • EIN 81-4090184

Jan 01, 2023 to Dec 31, 2023 • Filed on May 01, 2024

140 River OaksBasalt, CO 81621

(970) 379-5377

Siviq Scores

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

Liabilities / Assets

85th percentile

0.23x

Higher debt load relative to assets than 85% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

0.06x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

36th percentile

-3.3%

Higher net margin than 36% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

95th percentile

$65,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 25.3% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

31st percentile

-11%

Faster asset growth than 31% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

82nd percentile

53%

Faster revenue growth than 82% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$65,888

Down $8,123 (-11%) from 2022

Net Assets

Down

$51,045

Down $8,321 (-14%) from 2022

Liabilities

Up

$14,843

Up $198 (+1.4%) from 2022

Revenue

Up

$257,307

Up $89,192 (+53%) from 2022

Expenses

Up

$265,680

Up $41,393 (+18%) from 2022

Net Income

Up

-$8,373

Up $47,799 (+85%) from 2022

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2018: $173,861Liabilities 2018: $262Net Assets 2018: $173,5992018Assets 2019: $95,988Liabilities 2019: $16,165Net Assets 2019: $79,8232019Assets 2020: $114,043Liabilities 2020: $12,319Net Assets 2020: $101,7242020Assets 2021: $130,228Liabilities 2021: $38,096Net Assets 2021: $92,1322021Assets 2022: $74,011Liabilities 2022: $14,645Net Assets 2022: $59,3662022Assets 2023: $65,888Liabilities 2023: $14,843Net Assets 2023: $51,0452023Assets 2024: $78,900Liabilities 2024: $3,829Net Assets 2024: $75,0712024

Highlighted filing

2023

Assets$65,888
Liabilities$14,843
Net Assets$51,045

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2018: $195,821Expenses 2018: $64,640Net Income 2018: $131,1812018Revenue 2019: $131,610Expenses 2019: $168,769Net Income 2019: -$37,1592019Revenue 2020: $622,927Expenses 2020: $611,953Net Income 2020: $10,9742020Revenue 2021: $200,637Expenses 2021: $210,731Net Income 2021: -$10,0942021Revenue 2022: $168,115Expenses 2022: $224,287Net Income 2022: -$56,1722022Revenue 2023: $257,307Expenses 2023: $265,680Net Income 2023: -$8,3732023Revenue 2024: $398,476Expenses 2024: $374,454Net Income 2024: $24,0222024

Highlighted filing

2023

Revenue$257,307
Expenses$265,680
Net Income-$8,373
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 1, 2024
Return Version
2023v5.0
Gross Receipts
$257,307
Mission and Program Overview

Mission

To provide after school programs for at risk students. To provide financial help to low income families.

To provide after school programs for at risk students specificaly geared toward brain-based social and emotional skill development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$72,557$65,454▼ $7,103
Accounts Receivable$1,454$434▼ $1,020
Total Assets$74,011$65,888▼ $8,123
Liabilities
Other Liabilities$10,865$10,648▼ $217
Accounts Payable and Accrued Expenses$3,780$4,195▲ $415
Total Liabilities$14,645$14,843▲ $198
Net Assets / Fund Balance
Net Assets With Donor Restrictions$59,366$51,045▼ $8,321
Net Assets Without Donor Restrictions$0--
Total Net Assets Fund Balance$59,366$51,045▼ $8,321
Total Liabilities and Net Assets / Fund Balance$74,011$65,888▼ $8,123
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amanda PetersenExecutive DirectorFT$65,000$65,000

Board Members and Trustees

NameTitle
Susan GravesPresident
Bryan SnowVice President/Treasurer
Ana QuicenoBoard Member
Eric TheileBoard Member
Stacey WankoBoard Member
Kathy HegbergFounder
Jennifer SchererSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$223,493
Program Service Revenue
$33,814
Investment Income
$0
Other Revenue
$0
All Other Contributions
$194,843
Change in Net Assets
$-8,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$132,933
Salaries, Compensation, and Employee Benefits$128,962
Total Fundraising Expense$49,569
Professional Fundraising Fees$3,785
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$107,775$6,832$3,120$117,727
Current Officers, Directors, Trustees, and Key Employees$39,000$6,500$19,500$65,000
Other Salaries and Wages$24,500$4,083$12,250$40,833
Other Employee Benefits$8,996$1,499$4,498$14,993
Payroll Taxes$4,881$814$2,441$8,136
Fees for Services Accounting$0$5,650$0$5,650
Advertising$0$0$3,926$3,926
Fees for Services Professional Fundraising--$3,785$3,785
Occupancy$2,907$153$0$3,060
Insurance$0$1,093$0$1,093
Conferences and Meetings$890$47$0$937
Travel$307$16$0$323
Office Expenses$97$16$49$162
Interest$52$3$0$55
Total Functional Expenses$189,405$26,706$49,569$265,680
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$3,785
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Founder for pmt of org exp$10,648
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
FocusedKids
EIN
81-4090184
Phone
9703795377
Address
140 River Oaks, Basalt, CO 81621

Signing Officer

Name
Amanda Petersen
Title
Executive Director
Phone
9703795377
Signed
2024-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Hegberg
Formed
2016
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
4
Employees
2
Volunteers
0

Preparer

Firm
Ken Ransford Pc
Address
132 MIDLAND AVE STE 3, BASALT, CO 81621
Preparer
Ken Ransford
Phone
9709271200
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The nonprofit provides a copy of Form 990 to board members for their review before filing.

Pt VI, Line 15A

The organization consults nonprofit salary reviews to determine if executive director salaries are excessive.

Pt VI, Line 15B

The organization consults salary reviews to determine whether executive director salaries are excessive.

Pt VI, Line 12C

Members of the board of directors complete a conflict of interest statement each year.

Pt VI, Line 19

The organization provides IRS Form 1023 and the past three tax returns of Form 990 to the public upon request.

Form 990, Part IX, Line 24E

Auto Expense 426. 405. 21. 0.

Form 990, Part IX, Line 24E

Bank Charges 198. 0. 198. 0.

Form 990, Part IX, Line 24E

Business Gifts 250. 0. 250. 0.

Form 990, Part IX, Line 24E

Contract Labor 39799. 37809. 1990. 0.

Form 990, Part IX, Line 24E

Commissions Charged 209. 199. 10. 0.

Form 990, Part IX, Line 24E

Donations 180. 171. 9. 0.

Form 990, Part IX, Line 24E

Dues and Subscriptions 3593. 2156. 359. 1078.

Form 990, Part IX, Line 24E

Educational 46. 27. 5. 14.

Form 990, Part IX, Line 24E

Licenses and Fees 186. 111. 19. 56.

Form 990, Part IX, Line 24E

Halle Foundations Program 18160. 17252. 908. 0.

Form 990, Part IX, Line 24E

Payroll Fees 213. 202. 11. 0.

Form 990, Part IX, Line 24E

Postage and Frieght 340. 323. 17. 0.

Form 990, Part IX, Line 24E

Printing and Publshing 504. 303. 50. 151.

Form 990, Part IX, Line 24E

Program Development 388. 233. 39. 116.

Form 990, Part IX, Line 24E

Program Materials 3283. 1970. 328. 985.

Form 990, Part IX, Line 24E

Research 33. 31. 2. 0.

Form 990, Part IX, Line 24E

Software 2401. 1441. 240. 720.

Form 990, Part IX, Line 24E

Training 307. 292. 15. 0.

Form 990, Part IX, Line 24E

Videography 1251. 1188. 63. 0.

Form 990, Part IX, Line 24E

Website Development 45960. 43662. 2298. 0.

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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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The nonprofit's board is composed of directors who
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 17a
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IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt0175990
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0257307
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0168115
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0194785
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0604353
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0119017
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01343577
IRS990ScheduleA/TotalSupportAmt01343577
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010648
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Founder for pmt of org exp
IRS990ScheduleD/TotalLiabilityAmt010648
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The nonprofit provides a copy of Form 990 to board members for their review before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization consults nonprofit salary reviews to determine if executive director salaries are excessive.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization consults salary reviews to determine whether executive director salaries are excessive.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members of the board of directors complete a conflict of interest statement each year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization provides IRS Form 1023 and the past three tax returns of Form 990 to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Auto Expense 426. 405. 21. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bank Charges 198. 0. 198. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Business Gifts 250. 0. 250. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Contract Labor 39799. 37809. 1990. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Commissions Charged 209. 199. 10. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Donations 180. 171. 9. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Dues and Subscriptions 3593. 2156. 359. 1078.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Educational 46. 27. 5. 14.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Licenses and Fees 186. 111. 19. 56.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Halle Foundations Program 18160. 17252. 908. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Payroll Fees 213. 202. 11. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Postage and Frieght 340. 323. 17. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Printing and Publshing 504. 303. 50. 151.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Program Development 388. 233. 39. 116.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Program Materials 3283. 1970. 328. 985.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Research 33. 31. 2. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Software 2401. 1441. 240. 720.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Training 307. 292. 15. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23Videography 1251. 1188. 63. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24Website Development 45960. 43662. 2298. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt074011
IRS990/TotalAssetsEOYAmt065888
IRS990/TotalAssetsGrp/BOYAmt074011
IRS990/TotalAssetsGrp/EOYAmt065888
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0223493
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt049569
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026706
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0189405
IRS990/TotalFunctionalExpensesGrp/TotalAmt0265680
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014645
IRS990/TotalLiabilitiesEOYAmt014843
IRS990/TotalLiabilitiesGrp/BOYAmt014645
IRS990/TotalLiabilitiesGrp/EOYAmt014843
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt059366
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt051045
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt033814
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0189405
IRS990/TotalProgramServiceRevenueAmt033814
IRS990/TotalReportableCompFromOrgAmt065000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt033814
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0257307
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt074011
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt065888
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt016
IRS990/TravelGrp/ProgramServicesAmt0307
IRS990/TravelGrp/TotalAmt0323
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0140 River Oaks
IRS990/USAddress/CityNm0Basalt
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081621
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0focusedkids.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Amanda Petersen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum09703795377

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