Services for the disabled

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$58K 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

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $41K a year · 10% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$58K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
8 mo
of spending, in cash
Looks good: 8.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$14K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 6 voting members
Concern: none of 6 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$604K
+6% vs prior year
Spent
$539K
To programs
100%
Net assets
$762K
By yearFY2020–FY2025
Revenue
$604K
FY2025▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$147K
FY2021$258K
FY2022$367K
FY2023$464K
FY2024$573K
FY2025$604K
Expenses
$539K
FY2025▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$190K
FY2021$231K
FY2022$313K
FY2023$414K
FY2024$483K
FY2025$539K
Net assets
$762K
FY2025▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$474K
FY2021$502K
FY2022$556K
FY2023$607K
FY2024$697K
FY2025$762K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1998.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $539K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $58K paid to officers and key staff.

Part VII, Section A · reportable compensation
$58,375Pt VII · Sec A
Vice-President
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Madison Borreson’s $58K as Supervisor is at the 50th percentile of top reported officer pay among 1613 $100K–1M education 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Madison Borreson$58,375$54,465$52,745$48,275$48,072—
Madison Weston—————$48,908
Jennifer Tangen——$24,750$16,261$14,018$10,899
Mary Wickersham—————$680

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.

See Focus Corp MN INC executive salaries →

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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

Focus Corp MN INC is an education nonprofit based in Roseau, MN.

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Provided by the organization

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1 program · $539K · in their own filed words · FY2025
01

Provide education and work training services for severely disabled clients

$539Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$604K
Ln 12
Gifts and grantsLn 1h$586K
Fees for servicesLn 2g$10K
Investment incomeLn 3$8K
Money outPt IX
$539K
Ln 25
Programscol B$539K
Owns and owesPt X
$762K
net assets · Ln 32
Cash and savingsLn 1–2$371K
Total assetsLn 16$776K
LiabilitiesLn 26$14K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$586K
Fees for servicesLn 2g$10K
Investment incomeLn 3$8K
Total revenueLn 12$604K
Assets in detailPt X, end of year
CashLn 1$89K
SavingsLn 2$282K
Cash and savings togetherLn 1–2$371K
Land, buildings, equipmentLn 10c$393K
Other assetsLn 15$3K
Total assetsLn 16$776K
LiabilitiesLn 26$14K
Net assetsLn 32$762K
OperationsPt I, VI
EmployeesI 538
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$320K$371K
Land, buildings, equipmentLn 10c$382K$393K
Total assetsLn 16$705K$776K
LiabilitiesLn 26$8K$14K
Net assetsLn 32$697K$762K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$58K$58K
Other salaries and wagesLn 7$302K$302K
Other employee benefitsLn 9$1K$1K
Payroll taxesLn 10$30K$30K
Accounting feesLn 11c$6K$6K
Office expensesLn 13$4K$4K
OccupancyLn 16$23K$23K
TravelLn 17$46K$46K
Conferences, conventions and meetingsLn 19$1K$1K
Depreciation, depletion and amortizationLn 22$30K$30K
InsuranceLn 23$23K$23K
Other expenses (24a–d)Ln 24$13K$13K
Total functional expensesLn 25$539K$539K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $604K$539K$65K$762K 990 PDF
FY2024 $573K$483K$90K$697K 990 PDF
FY2023 $464K$414K$50K$607K 990 PDF
FY2022 $367K$313K$55K$556K 990 PDF
FY2021 $258K$231K$27K$502K 990 PDF
FY2020 $147K$190K−$43K$474K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $604,360 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $549,695$586,360
I-9 Program service revenuePrior year $12,240$9,950
I-10 Investment incomePrior year $10,825$8,050
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $572,760$604,360
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $360,208$391,881
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $122,439$147,220
I-18 Total expensesPrior year $482,647$539,101
I-19 Revenue less expensesPrior year $90,113$65,259
Part VI · Governance 0 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $604,360 across 5 lines filed
VIII-1f All other contributions, gifts and grants$586,360
VIII-1h Total contributions, gifts and grants$586,360
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,950$9,950
VIII-3 Investment incomeRelated to mission $8,050$8,050
VIII-12 Total revenueRelated to mission $18,000 · Unrelated business $0 · Excluded from tax $0$604,360
Part IX · Statement of functional expenses $539,101 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $58,375$58,375
IX-7 Other salaries and wagesPrograms $302,025$302,025
IX-9 Other employee benefitsPrograms $1,069$1,069
IX-10 Payroll taxesPrograms $30,412$30,412
IX-11c Accounting feesPrograms $6,410$6,410
IX-13 Office expensesPrograms $4,231$4,231
IX-16 OccupancyPrograms $23,343$23,343
IX-17 TravelPrograms $45,935$45,935
IX-19 Conferences, conventions and meetingsPrograms $1,228$1,228
IX-22 Depreciation, depletion and amortizationPrograms $30,232$30,232
IX-23 InsurancePrograms $23,226$23,226
IX-24 Other expenses (24a–d)Programs $12,615$12,615
IX-25 Total functional expensesPrograms $539,101 · Management $0 · Fundraising $0$539,101
Part X · Balance sheet $776,285 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $89,888$88,791
X-2 Savings and temporary cash investmentsStart of year $229,820$282,382
X-4 Accounts receivableStart of year $589$221
X-9 Prepaid expenses and deferred charges$9,360
X-10c Land, buildings and equipment, netStart of year $381,681$392,870
X-15 Other assetsStart of year $3,317$2,661
X-16 Total assetsStart of year $705,295$776,285
X-17 Accounts payable and accrued expensesStart of year $8,389$14,120
X-26 Total liabilitiesStart of year $8,389$14,120
X-32 Total net assets or fund balancesStart of year $696,906$762,165
X-33 Total liabilities and net assetsStart of year $705,295$776,285
Part XI · Reconciliation of net assets $762,165 net assets at year end
XI-1 Total revenue$604,360
XI-2 Total expenses$539,101
XI-3 Revenue less expenses$65,259
XI-4 Net assets at start of year$696,906
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$762,165

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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