Child Focus INC FY2020 filing

Tax-deductible

Cincinnati, OH501(c)(3)Since 1977Human ServicesEIN 31-0952668

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Child focus strengthens the quality of life for 20,000 individuals in central and southern Ohio by developing thriving kids, strong families and successful adults

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$714K 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

FY2020 · 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
3 of 5
filings with a surplus
Average surplus $279K a year · 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$714K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $615K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$4.9M
38% of total assets
Looks good: liabilities are 38% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$18.4M
Spent
$17.4M
To programs
87%
Net assets
$8.1M
By yearFY2020–FY2024
Revenue
$18.4M
FY2020
Revenue by fiscal year
FY2020$18.4M
FY2021$19.7M
FY2022$21.0M
FY2023$22.3M
FY2024$23.1M
FY2024$23.1M
Expenses
$17.4M
FY2020
Expenses by fiscal year
FY2020$17.4M
FY2021$19.3M
FY2022$20.6M
FY2023$22.5M
FY2024$23.3M
FY2024$23.3M
Net assets
$8.1M
FY2020
Net assets by fiscal year
FY2020$8.1M
FY2021$8.7M
FY2022$8.3M
FY2023$8.5M
FY2024$8.6M
FY2024$8.5M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1977.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $15.2M Management & general 13% · $2.2M Fundraising 0% · $19K

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

21 people listed on the 990; $714K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$314,316Pt VII · Sec A
$124,618Pt VII · Sec A
$108,475Pt VII · Sec A
$87,592Pt VII · Sec A
$78,736Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

Pamela Lindeman’s $190K as CEO is at the 39th percentile of top reported officer pay among 3122 $10–100M human services 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 · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
James Carter—————$314,316
Pamela Lindeman—$208,256$184,173$174,873$153,452$124,618
Pamela Lindeman$189,582—————
Laura Stith Deck$128,171—————
Meghan Gossett$124,878—————
Laura Stith Deck—$115,824$111,047$121,801$123,142$108,475
Desiree Marler$114,083—————
Desiree Marler—$112,780$104,197$113,582——

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

Improves quality of life for children, families, and adults through community partnerships.

Provided by the organization

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2 program services account for $15.2M of program spending, described in the organization's own filed words · FY2019.
01

Behavioral Health

The spectrum of services for behavioral health includes parenting education, substance abuse prevention, partial hospitalization, prevention and consultation, individual, family and group therapy, diagnostic testing and psychiatric services in an outpatient and school based setting.

$9.4Mprogram expense
02

Early Learning

Includes head start and early head start for children birth through five years of age in a center based or home based setting. These programs are for income eligible families and promote healthy growth and development, parenting education, nutrition education and other supports.

$5.8Mprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 4 funders →
Grants paid · 1 grant · $364K · 2024–2024
Unitemized GrantFY2024$363,552

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$18.4M
Ln 12
Gifts and grantsLn 1h$12.1M
Fees for servicesLn 2g$6.4M
Investment incomeLn 3$42K
Money outPt IX
$17.4M
Ln 25
Programscol B$15.2M
Managementcol C$2.2M
Fundraisingcol D$19K
Owns and owesPt X
$8.1M
net assets · Ln 32
Cash and savingsLn 1–2$2.4M
Total assetsLn 16$13.0M
LiabilitiesLn 26$4.9M
PeoplePt VI, VII
21
listed · VII A
PaidVII A5
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$12.1M
Government grantsLn 1e$11.0M
Noncash giftsLn 1g$131K
Fundraising eventsLn 1c$52K
Fees for servicesLn 2g$6.4M
Investment incomeLn 3$42K
Gains on assetsLn 7−$78K
Total revenueLn 12$18.4M
Assets in detailPt X, end of year
CashLn 1$2.4M
Cash and savings togetherLn 1–2$2.4M
InvestmentsLn 11–13$2.9M
Land, buildings, equipmentLn 10c$5.6M
Total assetsLn 16$13.0M
LiabilitiesLn 26$4.9M
Net assetsLn 32$8.1M
OperationsPt I, VI
EmployeesI 5469
VolunteersI 6500
Fiscal year endsHeaderJune
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 FY20End FY20
Cash and savingsLn 1–2$1.4M$2.4M
InvestmentsLn 11–13$2.9M$2.9M
Land, buildings, equipmentLn 10c$3.9M$5.6M
Total assetsLn 16$10.1M$13.0M
LiabilitiesLn 26$3.0M$4.9M
Net assetsLn 32$7.1M$8.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$632K$547K$84K$346
Other salaries and wagesLn 7$9.9M$8.6M$1.3M$5K
Other employee benefitsLn 9$2.1M$1.8M$275K$1K
Payroll taxesLn 10$760K$660K$99K$515
Legal feesLn 11b$11K$2K$9K
Accounting feesLn 11c$132K$22K$109K
Other fees for servicesLn 11g$894K$876K$13K$6K
Advertising and promotionLn 12$46K$35K$8K$3K
Office expensesLn 13$411K$409K$2K$1K
Information technologyLn 14$112K$106K$7K$62
OccupancyLn 16$443K$395K$48K
TravelLn 17$135K$131K$4K$35
InterestLn 20$56K$56K
Depreciation, depletion and amortizationLn 22$221K$60K$160K
InsuranceLn 23$107K$104K$3K
Other expenses (24a–d)Ln 24$1.1M$1.1M$35K$559
All other expensesLn 24e$325K$313K$11K$724
Total functional expensesLn 25$17.4M$15.2M$2.2M$19K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $23.1M$23.3M−$213K$8.6M 990 PDF
FY2023 $22.3M$22.5M−$160K$8.5M 990 PDF
FY2022 $21.0M$20.6M$374K$8.3M 990 PDF
FY2021 $19.7M$19.3M$382K$8.7M 990 PDF
FY2020 Viewing $18.4M$17.4M$1.0M$8.1M 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 FY2020 990 (4 parts)
Part VIII · Statement of revenue $18,376,249 across 12 lines filed
VIII-1a Federated campaigns$326,000
VIII-1c Fundraising events$51,866
VIII-1e Government grants$10,979,652
VIII-1f All other contributions, gifts and grants$692,950
VIII-1g Noncash contributions (included above)$131,398
VIII-1h Total contributions, gifts and grants$12,050,468
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,363,582$6,363,582
VIII-3 Investment incomeExcluded from tax $120,088$120,088
VIII-6 Net rental income or lossRelated to mission −$78,179 · Excluded from tax −$2,132−$80,311
VIII-7 Net gain or loss on sales of assetsRelated to mission $160 · Excluded from tax −$78,259−$78,099
VIII-8 Net income from fundraising eventsExcluded from tax $521$521
VIII-12 Total revenueRelated to mission $6,285,563 · Unrelated business $0 · Excluded from tax $40,218$18,376,249
Part IX · Statement of functional expenses $17,363,759 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $547,325 · Management $84,056 · Fundraising $346$631,727
IX-7 Other salaries and wagesPrograms $8,550,551 · Management $1,313,160 · Fundraising $5,407$9,869,118
IX-9 Other employee benefitsPrograms $1,828,652 · Management $275,219 · Fundraising $1,426$2,105,297
IX-10 Payroll taxesPrograms $660,064 · Management $99,342 · Fundraising $515$759,921
IX-11b Legal feesPrograms $1,898 · Management $9,324$11,222
IX-11c Accounting feesPrograms $22,254 · Management $109,316$131,570
IX-11g Other fees for servicesPrograms $875,687 · Management $13,013 · Fundraising $5,513$894,213
IX-12 Advertising and promotionPrograms $34,807 · Management $7,967 · Fundraising $3,386$46,160
IX-13 Office expensesPrograms $408,533 · Management $1,560 · Fundraising $1,140$411,233
IX-14 Information technologyPrograms $105,567 · Management $6,803 · Fundraising $62$112,432
IX-16 OccupancyPrograms $394,666 · Management $47,889$442,555
IX-17 TravelPrograms $130,558 · Management $4,089 · Fundraising $35$134,682
IX-20 InterestPrograms $55,831$55,831
IX-22 Depreciation, depletion and amortizationPrograms $60,466 · Management $160,280$220,746
IX-23 InsurancePrograms $104,340 · Management $2,992$107,332
IX-24 Other expenses (24a–d)Programs $1,069,259 · Management $34,777 · Fundraising $559$1,104,595
IX-24e All other expensesPrograms $313,288 · Management $11,113 · Fundraising $724$325,125
IX-25 Total functional expensesPrograms $15,163,746 · Management $2,180,900 · Fundraising $19,113$17,363,759
Part X · Balance sheet $12,979,539 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,440,503$2,412,534
X-4 Accounts receivableStart of year $1,834,854$1,959,130
X-9 Prepaid expenses and deferred chargesStart of year $42,752$132,104
X-10c Land, buildings and equipment, netStart of year $3,904,565$5,604,076
X-11 Publicly traded securitiesStart of year $2,876,631$2,871,695
X-16 Total assetsStart of year $10,099,305$12,979,539
X-17 Accounts payable and accrued expensesStart of year $1,479,280$758,718
X-19 Deferred revenueStart of year $988$2,511
X-25 Other liabilitiesStart of year $0$1,124,505
X-26 Total liabilitiesStart of year $3,009,339$4,903,106
X-27 Net assets without donor restrictionsStart of year $6,929,966$7,852,862
X-28 Net assets with donor restrictionsStart of year $160,000$223,571
X-32 Total net assets or fund balancesStart of year $7,089,966$8,076,433
X-33 Total liabilities and net assetsStart of year $10,099,305$12,979,539
Part XI · Reconciliation of net assets $8,076,433 net assets at year end
XI-1 Total revenue$18,376,249
XI-2 Total expenses$17,363,759
XI-3 Revenue less expenses$1,012,490
XI-4 Net assets at start of year$7,089,966
XI-5 Net unrealized gains (losses) on investments−$26,023
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$8,076,433

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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