Services for the disabled

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$60K 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
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
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 32% of spending
Concern: pay to officers and key staff is 32% of spending; over 30%.
Pt VII · Sec A
9 mo
of spending, in cash
Looks good: 9.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$28K
6% of total assets
Looks good: liabilities are 6% 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
$147K
Spent
$190K
To programs
96%
Net assets
$474K
By yearFY2020–FY2025
Revenue
$147K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$147K
FY2021$258K
FY2022$367K
FY2023$464K
FY2024$573K
FY2025$604K
Expenses
$190K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$190K
FY2021$231K
FY2022$313K
FY2023$414K
FY2024$483K
FY2025$539K
Net assets
$474K
FY2020
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 FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

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

96 cents of each dollar spent went to programs.

Program services 96% · $182K Management & general 4% · $8K

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

9 people listed on the 990; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation
Supervisor
$48,908Pt VII · Sec A
Coordinator
$10,899Pt VII · Sec A
$680Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice-President
$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 · $182K · in their own filed words · FY2020
01

Provide education and work training services for severely disabled clients

$182Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$147K
Ln 12
Gifts and grantsLn 1h$114K
Fees for servicesLn 2g$33K
Investment incomeLn 3$154
Money outPt IX
$190K
Ln 25
Programscol B$182K
Managementcol C$8K
Owns and owesPt X
$474K
net assets · Ln 32
Cash and savingsLn 1–2$143K
Total assetsLn 16$502K
LiabilitiesLn 26$28K
PeoplePt VI, VII
9
listed · VII A
PaidVII A3
Voting boardVI 1a6
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$114K
Fees for servicesLn 2g$33K
Investment incomeLn 3$154
Total revenueLn 12$147K
Assets in detailPt X, end of year
CashLn 1$5K
SavingsLn 2$138K
Cash and savings togetherLn 1–2$143K
Land, buildings, equipmentLn 10c$359K
Other assetsLn 15$20
Total assetsLn 16$502K
LiabilitiesLn 26$28K
Net assetsLn 32$474K
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 FY20End FY20
Cash and savingsLn 1–2$151K$143K
Land, buildings, equipmentLn 10c$368K$359K
Total assetsLn 16$519K$502K
LiabilitiesLn 26$2K$28K
Net assetsLn 32$517K$474K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$60K$60K$680
Other salaries and wagesLn 7$46K$46K
Payroll taxesLn 10$7K$7K$52
Accounting feesLn 11c$4K$4K
Investment management feesLn 11f$135$135
Advertising and promotionLn 12$107$107
Office expensesLn 13$3K$3K
OccupancyLn 16$11K$11K
TravelLn 17$26K$26K
Conferences, conventions and meetingsLn 19$660$660
InterestLn 20$54$54
Depreciation, depletion and amortizationLn 22$10K$10K
InsuranceLn 23$17K$17K
Other expenses (24a–d)Ln 24$5K$5K$106
Total functional expensesLn 25$190K$182K$8K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $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 FY2020 990 (6 parts)
Part I · Summary $147,212 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $480,002$114,196
I-9 Program service revenuePrior year $8,726$32,862
I-10 Investment incomePrior year $371$154
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $489,099$147,212
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 $299,131$113,599
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $99,095$76,414
I-18 Total expensesPrior year $398,226$190,013
I-19 Revenue less expensesPrior year $90,873−$42,801
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 $147,212 across 5 lines filed
VIII-1f All other contributions, gifts and grants$114,196
VIII-1h Total contributions, gifts and grants$114,196
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $32,862$32,862
VIII-3 Investment incomeRelated to mission $154$154
VIII-12 Total revenueRelated to mission $33,016 · Unrelated business $0 · Excluded from tax $0$147,212
Part IX · Statement of functional expenses $190,013 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $59,807 · Management $680$60,487
IX-7 Other salaries and wagesPrograms $46,384$46,384
IX-10 Payroll taxesPrograms $6,676 · Management $52$6,728
IX-11c Accounting feesManagement $3,930$3,930
IX-11f Investment management feesPrograms $135$135
IX-12 Advertising and promotionPrograms $107$107
IX-13 Office expensesManagement $3,154$3,154
IX-16 OccupancyPrograms $10,802$10,802
IX-17 TravelPrograms $25,885$25,885
IX-19 Conferences, conventions and meetingsPrograms $660$660
IX-20 InterestPrograms $54$54
IX-22 Depreciation, depletion and amortizationPrograms $9,821$9,821
IX-23 InsurancePrograms $16,847$16,847
IX-24 Other expenses (24a–d)Programs $4,913 · Management $106$5,019
IX-25 Total functional expensesPrograms $182,091 · Management $7,922 · Fundraising $0$190,013
Part X · Balance sheet $502,325 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $6,931$5,015
X-2 Savings and temporary cash investmentsStart of year $143,795$138,291
X-4 Accounts receivableStart of year $526$77
X-10c Land, buildings and equipment, netStart of year $367,886$358,922
X-15 Other assets$20
X-16 Total assetsStart of year $519,138$502,325
X-17 Accounts payable and accrued expensesStart of year $2,034$1,709
X-26 Total liabilitiesStart of year $2,034$28,022
X-32 Total net assets or fund balancesStart of year $517,104$474,303
X-33 Total liabilities and net assetsStart of year $519,138$502,325
Part XI · Reconciliation of net assets $474,303 net assets at year end
XI-1 Total revenue$147,212
XI-2 Total expenses$190,013
XI-3 Revenue less expenses−$42,801
XI-4 Net assets at start of year$517,104
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$474,303

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

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