Focusfish INC FY2022 filing

Tax-deductible

Topanga, CA501(c)(3)Youth DevelopmentEIN 26-0530647Revenue $252K in FY2022

On file with the IRSfocusfish.com1173 Aztec, 90290-4407 · Topanga, CATax-exempt since Feb 2008Publicly supported charity — 170(b)(1)(A)(vi)

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FOCUSfish facilitates a naturally explorative, active, unselfconscious atmosphere by engaging all ages in creative exercise and compelling movement, teaching important focus while tapping their fish-like agility and ability to move in rhythm with the natural order of things.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$64K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $7K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$64K
to officers and key staff · 25% of spending
Worth a look: pay to officers and key staff is 25% of spending; over 20%.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $68
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
−$49
-0.09% of total assets
Looks good: liabilities are -0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$252K
+15% vs prior year
Spent
$255K
To programs
91%
Net assets
$54K
By yearFY2020–FY2024
Revenue
$252K
FY2022▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2020$106K
FY2021$219K
FY2022$252K
FY2023$296K
FY2024$330K
Expenses
$255K
FY2022▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$123K
FY2021$212K
FY2022$255K
FY2023$295K
FY2024$356K
Net assets
$54K
FY2022▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2020$49K
FY2021$57K
FY2022$54K
FY2023$56K
FY2024$30K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2008.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $231K Management & general 9% · $24K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $64K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$64,050Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Kristy Z Beauvais’s $82K as Executive Dir. is at the 73rd percentile of top reported officer pay among 1992 $100K–1M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Kristy Z Beauvais$81,540$73,963$64,050$72,836$43,124

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Engages all ages in creative exercise and movement, teaching focus and natural agility.

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Provided by the organization

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3 programs · $231K · in their own filed words · FY2022
01

Flying circus program brings community awareness for the relevance of physical education and physical fitness through the presentation of circus arts and also provides free shows for many nonprofit organizations.

$90Kprogram expense
02

Physical education programs are held in seven schools, providing a quality arts and physical fitness program to students through cultural dance, creative movement and practical body knowledge as a means of preventative health, and therefore, a healthier community.

$89Kprogram expense
03

Community arial fitness program offers homeschoolers and families an opportunity to take creative fitness classes together for an affordable price. Classes are offered both at the focusfish studio and as a mobile program.

$52Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$68

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$252K
Ln 12
Fees for servicesLn 2g$250K
Gifts and grantsLn 1h$2K
Money outPt IX
$255K
Ln 25
Programscol B$231K
Managementcol C$24K
Owns and owesPt X
$54K
net assets · Ln 32
Cash and savingsLn 1–2$25K
Total assetsLn 16$54K
LiabilitiesLn 26−$49
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2K
Fees for servicesLn 2g$250K
Gains on assetsLn 7$0
Total revenueLn 12$252K
Assets in detailPt X, end of year
CashLn 1$25K
SavingsLn 2$0
Cash and savings togetherLn 1–2$25K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$29K
Other assetsLn 15$0
Total assetsLn 16$54K
LiabilitiesLn 26−$49
Net assetsLn 32$54K
OperationsPt I, VI
EmployeesI 52
VolunteersI 615
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$24K$25K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$35K$29K
Total assetsLn 16$58K$54K
LiabilitiesLn 26$2K−$49
Net assetsLn 32$57K$54K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$64K$64K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$30K$30K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$8K$8K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$415$210$205
Office expensesLn 13$3K$2K$665
Information technologyLn 14$2K$333$2K
RoyaltiesLn 15$0
OccupancyLn 16$8K$6K$2K
TravelLn 17$1K$515$659
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$6K$6K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$113K$111K$2K
All other expensesLn 24e$4K$3K$525
Total functional expensesLn 25$255K$231K$24K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $330K$356K−$26K$30K 990 PDF
FY2023 $296K$295K$2K$56K 990 PDF
FY2022 Viewing $252K$255K−$2K$54K 990 PDF
FY2021 $219K$212K$7K$57K 990 PDF
FY2020 $106K$123K−$17K$49K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $252,241 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $111,764$2,057
I-9 Program service revenuePrior year $107,706$250,184
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $219,470$252,241
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $92,629$101,568
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $119,783$153,139
I-18 Total expensesPrior year $212,412$254,707
I-19 Revenue less expensesPrior year $7,058−$2,466
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $252,241 across 9 lines filed
VIII-1f All other contributions, gifts and grants$2,057
VIII-1h Total contributions, gifts and grants$2,057
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $250,184$250,184
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $250,184$252,241
Part IX · Statement of functional expenses $254,707 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $64,050$64,050
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $29,694$29,694
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $7,824$7,824
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $3,040$3,040
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $210 · Management $205$415
IX-13 Office expensesPrograms $2,171 · Management $665$2,836
IX-14 Information technologyPrograms $333 · Management $1,530$1,863
IX-15 Royalties$0
IX-16 OccupancyPrograms $5,896 · Management $2,460$8,356
IX-17 TravelPrograms $515 · Management $659$1,174
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $5,865$5,865
IX-23 InsuranceManagement $12,916$12,916
IX-24 Other expenses (24a–d)Programs $111,115 · Management $1,656$112,771
IX-24e All other expensesPrograms $3,378 · Management $525$3,903
IX-25 Total functional expensesPrograms $231,051 · Management $23,656 · Fundraising $0$254,707
Part X · Balance sheet $54,005 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $23,528$25,237
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $34,633$28,768
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $58,161$54,005
X-25 Other liabilitiesStart of year $1,641−$49
X-26 Total liabilitiesStart of year $1,641−$49
X-27 Net assets without donor restrictionsStart of year $56,520$54,054
X-32 Total net assets or fund balancesStart of year $56,520$54,054
X-33 Total liabilities and net assetsStart of year $58,161$54,005
Part XI · Reconciliation of net assets $54,054 net assets at year end
XI-1 Total revenue$252,241
XI-2 Total expenses$254,707
XI-3 Revenue less expenses−$2,466
XI-4 Net assets at start of year$56,520
XI-10 Net assets at end of year$54,054

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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