St Paul's Focus FY2020 filing

IRS exemption revoked

Cedar Rapids, IAUnknown exempt organization EIN 42-1390032Revenue $213K in FY2020

On file with the IRS1340 3rd Ave Se · Cedar Rapids, IA

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Provide quality early childhood opportunities for family with the expected outcome of children successfully entering the school environment

91¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 2
filings with a surplus
Average deficit $1K a year · 1% of revenue · last 2 filings
Concern: a surplus in 0 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Concern: 0.1 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$634
39% of total assets
Looks good: liabilities are 39% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$213K
Spent
$215K
To programs
91%
Net assets
$979
By yearFY2020–FY2021
Revenue
$213K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$213K
FY2021$0
Expenses
$215K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$215K
FY2021$979
Net assets
$979
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$979
FY2021$0

From the FY2020 Form 990 (year ending June 2020) · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on November 15, 2024
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2021) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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% · $196K Management & general 9% · $18K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$0Pt VII · Sec A
Treasurer/Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See St Paul's Focus 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 15aNo

Programs and updates

Prepares young children for school with quality early learning experiences.

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Provided by the organization

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2 programs · $196K · in their own filed words · FY2019
01

The program provides comprehensive needs health, nutritional, educational and human services for 3-5 year old at risk children and their families.

$98Kprogram expense
02

A full day program for 3-5 yr old children that provides similar services as above but designed for families in which parents work or are in school.

$98Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$213K
Ln 12
Gifts and grantsLn 1h$213K
Investment incomeLn 3$2
Money outPt IX
$215K
Ln 25
Programscol B$196K
Managementcol C$18K
Owns and owesPt X
$979
net assets · Ln 32
Cash and savingsLn 1–2$2K
Total assetsLn 16$2K
LiabilitiesLn 26$634
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$213K
Government grantsLn 1e$213K
Investment incomeLn 3$2
Total revenueLn 12$213K
Assets in detailPt X, end of year
CashLn 1$2K
Cash and savings togetherLn 1–2$2K
Total assetsLn 16$2K
LiabilitiesLn 26$634
Net assetsLn 32$979
OperationsPt I, VI
EmployeesI 56
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
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$8K$2K
Total assetsLn 16$8K$2K
LiabilitiesLn 26$5K$634
Net assetsLn 32$3K$979
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$58K$48K$10K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$126K$126K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$4K$4K
Payroll taxesLn 10$9K$9K$744
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$4K$4K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$330$330
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$4K$4K
TravelLn 17$0
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$0
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$7K$6K$396
All other expensesLn 24e$0
Total functional expensesLn 25$215K$196K$18K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest $0$979−$979$0 990 PDF
FY2020 Viewing $213K$215K−$2K$979 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $212,585 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $211,689$212,583
I-9 Program service revenue$0
I-10 Investment incomePrior year $3$2
I-11 Other revenue$0
I-12 Total revenuePrior year $211,692$212,585
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $196,391$196,486
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $12,576$18,101
I-18 Total expensesPrior year $208,967$214,587
I-19 Revenue less expensesPrior year $2,725−$2,002
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $212,585 across 4 lines filed
VIII-1e Government grants$212,583
VIII-1h Total contributions, gifts and grants$212,583
VIII-3 Investment incomeRelated to mission $2$2
VIII-12 Total revenueRelated to mission $2$212,585
Part IX · Statement of functional expenses $214,587 across 30 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 $47,823 · Management $9,724$57,547
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $125,927$125,927
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $3,611$3,611
IX-10 Payroll taxesPrograms $8,657 · Management $744$9,401
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $4,054$4,054
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $330$330
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $4,022$4,022
IX-17 Travel$0
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 amortization$0
IX-23 InsuranceManagement $3,086$3,086
IX-24 Other expenses (24a–d)Programs $6,213 · Management $396$6,609
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $196,253 · Management $18,334 · Fundraising $0$214,587
Part X · Balance sheet $1,613 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $8,250$1,613
X-16 Total assetsStart of year $8,250$1,613
X-17 Accounts payable and accrued expensesStart of year $5,269$634
X-26 Total liabilitiesStart of year $5,269$634
X-27 Net assets without donor restrictionsStart of year $2,981$979
X-32 Total net assets or fund balancesStart of year $2,981$979
X-33 Total liabilities and net assetsStart of year $8,250$1,613
Part XI · Reconciliation of net assets $979 net assets at year end
XI-1 Total revenue$212,585
XI-2 Total expenses$214,587
XI-3 Revenue less expenses−$2,002
XI-4 Net assets at start of year$2,981
XI-10 Net assets at end of year$979

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

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