Civic Intelligence

Family Outreach Center for Understanding Special Needs Inc.

990 • Fiscal year 2016 • EIN 92-0121621

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 23, 2017

11901 Business BlvdEagle River, AK 99577

(907) 694-6002

Siviq Scores

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

Liabilities / Assets

45th percentile

0.14x

Higher debt load relative to assets than 45% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

29th percentile

0.07x

Higher debt load relative to revenue than 29% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

38th percentile

-0.5%

Higher net margin than 38% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

37th percentile

$93,243

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

29th percentile

-2.6%

Faster asset growth than 29% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

23rd percentile

-9.2%

Faster revenue growth than 23% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$2,906,251

Down $78,784 (-2.6%) from 2015

Net Assets

Down

$2,513,803

Down $62,789 (-2.4%) from 2015

Liabilities

Down

$392,448

Down $15,995 (-3.9%) from 2015

Revenue

Down

$5,268,439

Down $535,853 (-9.2%) from 2015

Expenses

Down

$5,294,487

Down $390,588 (-6.9%) from 2015

Net Income

Down

-$26,048

Down $145,265 (-122%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,742,487Liabilities 2011: $123,162Net Assets 2011: $3,619,3252011Assets 2012: $3,463,948Liabilities 2012: $256,554Net Assets 2012: $3,207,3942012Assets 2013: $3,175,245Liabilities 2013: $334,378Net Assets 2013: $2,840,8672013Assets 2014: $3,018,066Liabilities 2014: $560,669Net Assets 2014: $2,457,3972014Assets 2015: $2,985,035Liabilities 2015: $408,443Net Assets 2015: $2,576,5922015Assets 2016: $2,906,251Liabilities 2016: $392,448Net Assets 2016: $2,513,8032016Assets 2017: $3,077,493Liabilities 2017: $314,984Net Assets 2017: $2,762,5092017Assets 2018: $3,683,948Liabilities 2018: $752,369Net Assets 2018: $2,931,5792018Assets 2019: $3,503,641Liabilities 2019: $714,318Net Assets 2019: $2,789,3232019Assets 2020: $3,849,244Liabilities 2020: $1,481,658Net Assets 2020: $2,367,5862020Assets 2021: $4,684,796Liabilities 2021: $699,863Net Assets 2021: $3,984,9332021Assets 2022: $4,504,838Liabilities 2022: $704,374Net Assets 2022: $3,800,4642022Assets 2023: $4,868,859Liabilities 2023: $835,240Net Assets 2023: $4,033,6192023Assets 2024: $5,125,683Liabilities 2024: $831,434Net Assets 2024: $4,294,2492024Assets 2025: $5,950,990Liabilities 2025: $1,287,743Net Assets 2025: $4,663,2472025

Highlighted filing

2016

Assets$2,906,251
Liabilities$392,448
Net Assets$2,513,803

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $5,143,143Expenses 2011: $4,800,885Net Income 2011: $342,2582011Revenue 2012: $4,846,668Expenses 2012: $5,251,513Net Income 2012: -$404,8452012Expenses 2013: $5,776,2692013Revenue 2014: $5,202,124Expenses 2014: $5,666,526Net Income 2014: -$464,4022014Revenue 2015: $5,804,292Expenses 2015: $5,685,075Net Income 2015: $119,2172015Revenue 2016: $5,268,439Expenses 2016: $5,294,487Net Income 2016: -$26,0482016Revenue 2017: $5,641,280Expenses 2017: $5,466,743Net Income 2017: $174,5372017Revenue 2018: $5,580,544Expenses 2018: $5,478,630Net Income 2018: $101,9142018Revenue 2019: $4,708,737Expenses 2019: $4,918,823Net Income 2019: -$210,0862019Revenue 2020: $4,577,054Expenses 2020: $5,002,914Net Income 2020: -$425,8602020Revenue 2021: $5,397,607Expenses 2021: $4,095,557Net Income 2021: $1,302,0502021Revenue 2022: $4,168,188Expenses 2022: $3,830,842Net Income 2022: $337,3462022Revenue 2023: $3,617,327Expenses 2023: $3,532,122Net Income 2023: $85,2052023Revenue 2024: $3,764,482Expenses 2024: $3,663,665Net Income 2024: $100,8172024Revenue 2025: $3,701,705Expenses 2025: $3,422,917Net Income 2025: $278,7882025

Highlighted filing

2016

Revenue$5,268,439
Expenses$5,294,487
Net Income-$26,048
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 23, 2017
Return Version
2015v3.0
Gross Receipts
$5,268,439
Mission and Program Overview

Mission

FOCUS provise supports and services to individuals with special needs, and their families.

To provide comprehensive home and center-based services and programs for children and families with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,395,143$1,347,136▼ $48,007
Accounts Receivable$708,906$684,387▼ $24,519
Savings and Temporary Cash Investments$494,975$565,649▲ $70,674
Prepaid Expenses and Deferred Charges$237,651$245,868▲ $8,217
Pledges and Grants Receivable$88,899$28,828▼ $60,071
Land, Buildings, and Equipment, Net$56,083$22,737▼ $33,346
Cash and Non-Interest-Bearing Accounts$3,378$11,646▲ $8,268
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,985,035$2,906,251▼ $78,784
Other Assets Total-$0-
Liabilities
Other Liabilities$273,808$218,999▼ $54,809
Mortgage Notes Payable Secured by Investment Property$70,000$70,000→ $0
Accounts Payable and Accrued Expenses$49,990$52,421▲ $2,431
Deferred Revenue$14,645$51,028▲ $36,383
Total Liabilities$408,443$392,448▼ $15,995
Net Assets / Fund Balance
Unrestricted Net Assets$2,576,592$2,483,803▼ $92,789
Temporarily Rstr Net Assets-$30,000-
Total Net Assets Fund Balance$2,576,592$2,513,803▼ $62,789
Total Liabilities and Net Assets / Fund Balance$2,985,035$2,906,251▼ $78,784

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$391,835-$391,835
Leasehold Improvements$171,949-$171,949
Other Land Buildings$-541,047$552,617$11,570
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Keith GreeneCFOFT$93,243$93,243
Diane PoageExecutive DirectorFT$93,078$93,078

Board Members and Trustees

NameTitle
Kathy AllelyPresident
Kayce ArthunVice President
Angie FraiseDirector
Josh ArvidsonDirector
Kris JohnstonDirector
Michael HarlowDirector
Nancy HartDirector
Stasia StraleySecretary
Janet YoungerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,164,943
Program Service Revenue
$4,047,528
Investment Income
$0
Other Revenue
$55,968
All Other Contributions
$38,831
Change in Net Assets
$-26,048

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,268,439
Revenue Not Reported on Form 990
$-301,976
Total Revenue per Audited Statements
$4,966,463
Total Revenue per Form 990
$5,268,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,604,422
Other Expenses$1,685,125
Grants and Similar Amounts Paid$4,940
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,665,597$170,144-$2,835,741
Other Employee Benefits$298,154$19,031-$317,185
Payroll Taxes$241,138$15,392-$256,530
Occupancy$200,927$12,825-$213,752
Current Officers, Directors, Trustees, and Key Employees$183,268$11,698-$194,966
Information Technology$119,579$7,633-$127,212
Travel$95,680$6,107-$101,787
All Other Expenses$62,878$12,104-$74,982
Insurance$58,606$3,741-$62,347
Fees for Services Legal$47,767$3,049-$50,816
Office Expenses$41,923$2,676-$44,599
Depreciation Depletion$31,345$2,002-$33,347
Conferences and Meetings$24,683$1,575-$26,258
Other Expenses$18,082$1,154-$19,236
Advertising$8,141$520-$8,661
Grants to Domestic Individuals$4,940--$4,940
Interest$635$41-$676
Fees for Services Other$635$40-$675
Total Functional Expenses$4,720,187$574,300$0$5,294,487

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,294,487
Expenses per Audited Statements$5,029,252
Total Expenses per Audited Statements$5,029,252
Expenses Not Reported on Financial Statements$265,235
Other Expense Adjustments$265,235
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$30,476
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising - Let's Play$30,476$30,476-$30,476
Total Events$30,476$30,476-$30,476
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
Accrued Payroll & Related liabilities$218,999
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 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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

A preliminary copy is provided to the Finance Committee, who either approves or asks for corrections. Once approved, it is recommended to the Board for final approval. Due to late filing of last year's return, approval was given through email instead a board meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

We currently have initial orientation, plus monthly supervisors meet with employees to discuss any issues, good or bad in their position. Employees are encouraged to use the chain of command but our open door policy allows for employees to meet with Quality Assurance, HR or with the Executive Director. This is explained repeatedly at monthly All Agency meetings, in Reflective supervisions and at the annual evaluation.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Director's review is conducted first as a self assessment using goals developed by the Director and the Board the previous year. The Board reviews the Director's self assessment and conducts their own review again examining the goals set by the group the year before. A core is developed from the review and that is part of the basis for the new pay rate. The other portion of the pay rate is the meeting with the Board and the Director. At this meeting the Board listens to the proposal by the Director and a determination of pay rate is made following that meeting.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

A review is conducted for all officers and key employees at FOCUS. The review is conducted first as a self assessment using goals developed by the officer or key employee and their immediate supervisor the previous year. The supervisor reviews the officer or key employee's self assessment and conducts their own review again examining the goals set by the group the year before. A core is developed from the review and that is part of the basis for the new pay rate. The other portion of the pay rate is the meeting with the immediate supervisor and the officer or key employee. At this meeting the supervisor listens to the proposal by the officer or key employee and a determination of pay rate is made following that meeting.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All financial records are made available upon request and are public record with in the State of Alaska.

Filing and Contact Details

Filer

Filer Name
Family Outreach Center For
EIN
92-0121621
Phone
9076946002
Address
11901 Business Blvd, Eagle River, AK 99577

Signing Officer

Name
Keith Greene
Title
CFO
Signed
2017-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stasia Straley
Formed
1981
Legal Domicile
Ak
Voting Board Members
7
Independent Board Members
7
Employees
203
Volunteers
10

Preparer

Firm
Altman Rogers & Company
Address
425 G Street Suite 800, Anchorage, AK 99501
Preparer
Ryan T Johns CPA
Phone
9072742992
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: PBS - Provides evidence - based on behavior therapy to children with autism to shape the child's behaviors, improve their ability to communicate, increase appropriate social relationships and move children towards more Independence. OTHER PROGRAM SERVICES 5: FOCUS Clinic - An outpatient therapy clinic offering occupational therapy and speech therapy services to children birth to 18 years of age.

Financial Statement Notes

Part X : FIN48 Footnote

FOCUS is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. FOCUS is exempt from State income taxes under the Alaska Nonprofit Corporation Act. Therefore, the accompanying statements do not reflect a provision for income taxes.Although FOCUS is exempt from federal income taxes, any income derived from unrelated business activities is subject to the requirement of filing Federal Income Tax Form 990-T and a tax liability may be determined on these activities. The Organizations policy is to report interest and penalties associated with any unrecognized tax benefits as a component of income tax expense. At years ending June 30, 2016 and 2015 there are no uncertain tax positions. With few exceptions, the Organization is not subject to audit of its tax returns prior to 2013.

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Provision for Bad Debt $265235

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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
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IRS990/OtherExpensesGrp/Desc3Equipment
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1265235
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IRS990/PrincipalOfficerNm0Stasia Straley
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IRS990/PYContributionsGrantsAmt01300952
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IRS990/ReportOtherAssetsInd0false
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt070789
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt059225
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04811
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IRS990ScheduleA/SubstantialContributorsTotAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.95$1.29$4.66$3.70$3.42$0.28
2024Detailed filing. Detailed filing data is available for this year.$5.13$0.83$4.29$3.76$3.66$0.10
2023Detailed filing. Detailed filing data is available for this year.$4.87$0.84$4.03$3.62$3.53$0.09
2022Detailed filing. Detailed filing data is available for this year.$4.50$0.70$3.80$4.17$3.83$0.34
2021Detailed filing. Detailed filing data is available for this year.$4.68$0.70$3.98$5.40$4.10$1.30
2020Detailed filing. Detailed filing data is available for this year.$3.85$1.48$2.37$4.58$5.00$0.43
2019Detailed filing. Detailed filing data is available for this year.$3.50$0.71$2.79$4.71$4.92$0.21
2018Detailed filing. Detailed filing data is available for this year.$3.68$0.75$2.93$5.58$5.48$0.10
2017Detailed filing. Detailed filing data is available for this year.$3.08$0.31$2.76$5.64$5.47$0.17
2016Detailed filing. Detailed filing data is available for this year.$2.91$0.39$2.51$5.27$5.29$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.99$0.41$2.58$5.80$5.69$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.02$0.56$2.46$5.20$5.67$0.46
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$0.33$2.84$5.78
2012Summary only. Only limited summary data is available for this year.$3.46$0.26$3.21$4.85$5.25$0.40
2011Summary only. Only limited summary data is available for this year.$3.74$0.12$3.62$5.14$4.80$0.34