Focus Ministries

Tax-deductible

Pagosa Springs, CO501(c)(3)Youth DevelopmentEIN 74-2672896

To proclaim christ & the hope that is in him to those who DO not have a relationship with jesus, & to challenge & equip those who know jesus to grow & mature in their relationship with him.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$123K 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
6 of 6
filings with a surplus
Average surplus $51K a year · 15% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 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
$123K
to officers and key staff · 32% of spending
Top officer’s pay higher than 60% of similar orgs
Concern: pay to officers and key staff is 32% of spending; over 30%.
Pt VII · Sec A
Cash reserves
20 mo
of spending, in cash
Looks good: 19.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $25K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$8K
1.0% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 12 voting members
Looks good: 10 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$393K
+2% vs prior year
Spent
$383K
To programs
91%
Net assets
$820K
By yearFY2020–FY2025
Revenue
$393K
FY2025▲ +2%
Revenue by fiscal year
FY2020$276K
FY2021$305K
FY2022$324K
FY2023$333K
FY2024$384K
FY2025$393K
Expenses
$383K
FY2025▲ +13%
Expenses by fiscal year
FY2020$208K
FY2021$220K
FY2022$278K
FY2023$281K
FY2024$340K
FY2025$383K
Net assets
$820K
FY2025▲ +1%
Net assets by fiscal year
FY2020$579K
FY2021$663K
FY2022$710K
FY2023$765K
FY2024$810K
FY2025$820K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1993.

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% · $350K Management & general 9% · $33K

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

Who runs it and what they're paid

12 people listed on the 990; $123K paid to officers and key staff.

Part VII, Section A · reportable compensation
Board Member
$68,175Pt VII · Sec A
Board Member
$55,206Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Bay Forrest’s $68K as Board Member is at the 60th 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2022FY2021FY2020
Bay Forrest$68,175$68,175$61,595$67,609$65,707
Peggy Forrest$55,206$55,206$52,782$54,585$52,525

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 Ministries 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

Sharing Christ's hope and equipping believers to deepen their faith.

Provided by the organization

This section is blank until Focus Ministries claims this page.

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1 program service account for $350K of program spending, described in the organization's own filed words · FY2025.
01

Speaking engagements to various youth groups & other ministry organizations promoting jesus christ as the way, the truth & the life.

$350Kprogram 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 · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$25K
See all 3 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$393K
Ln 12
Gifts and grantsLn 1h$372K
Fees for servicesLn 2g$14K
Investment incomeLn 3$9K
Money outPt IX
$383K
Ln 25
Programscol B$350K
Managementcol C$33K
Owns and owesPt X
$820K
net assets · Ln 32
Cash and savingsLn 1–2$625K
Total assetsLn 16$829K
LiabilitiesLn 26$8K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$372K
Fees for servicesLn 2g$14K
Investment incomeLn 3$9K
Total revenueLn 12$393K
Assets in detailPt X, end of year
CashLn 1$261K
SavingsLn 2$363K
Cash and savings togetherLn 1–2$625K
InvestmentsLn 11–13$110K
Land, buildings, equipmentLn 10c$35K
Total assetsLn 16$829K
LiabilitiesLn 26$8K
Net assetsLn 32$820K
OperationsPt I, VI
EmployeesI 53
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$582K$625K
InvestmentsLn 11–13$107K$110K
Land, buildings, equipmentLn 10c$52K$35K
Total assetsLn 16$818K$829K
LiabilitiesLn 26$9K$8K
Net assetsLn 32$810K$820K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$135K$110K$25K
Pension plan contributionsLn 8$14K$14K
Other employee benefitsLn 9$19K$19K
Payroll taxesLn 10$8K$5K$2K
Accounting feesLn 11c$4K$4K
Office expensesLn 13$4K$3K$462
Information technologyLn 14$4K$4K
TravelLn 17$30K$30K
Conferences, conventions and meetingsLn 19$121K$121K
Depreciation, depletion and amortizationLn 22$22K$22K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$12K$10K$2K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$383K$350K$33K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $393K$383K$11K$820K 990 PDF
FY2024 $384K$340K$44K$810K 990 PDF
FY2023 $333K$281K$51K$765K 990 PDF
FY2022 $324K$278K$46K$710K 990 PDF
FY2021 $305K$220K$85K$663K 990 PDF
FY2020 $276K$208K$68K$579K 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $393,296 across 5 lines filed
Lines not itemized here account for −$1,834 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$372,157
VIII-1h Total contributions, gifts and grants$372,157
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $13,932$13,932
VIII-3 Investment incomeExcluded from tax $9,041$9,041
VIII-12 Total revenueRelated to mission $12,098 · Excluded from tax $9,041$393,296
Part IX · Statement of functional expenses $382,776 across 13 lines filed
IX-7 Other salaries and wagesPrograms $109,582 · Management $25,000$134,582
IX-8 Pension plan contributionsPrograms $13,800$13,800
IX-9 Other employee benefitsPrograms $18,951$18,951
IX-10 Payroll taxesPrograms $5,438 · Management $2,115$7,553
IX-11c Accounting feesManagement $3,750$3,750
IX-13 Office expensesPrograms $3,307 · Management $462$3,769
IX-14 Information technologyPrograms $3,824$3,824
IX-17 TravelPrograms $30,007$30,007
IX-19 Conferences, conventions and meetingsPrograms $121,380$121,380
IX-22 Depreciation, depletion and amortizationPrograms $21,742$21,742
IX-23 InsurancePrograms $8,410$8,410
IX-24 Other expenses (24a–d)Programs $10,374 · Management $1,915$12,289
IX-24e All other expensesPrograms $2,719$2,719
IX-25 Total functional expensesPrograms $349,534 · Management $33,242 · Fundraising $0$382,776
Part X · Balance sheet $828,628 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $223,843$261,265
X-2 Savings and temporary cash investmentsStart of year $358,001$363,306
X-3 Pledges and grants receivableStart of year $14,147$9,925
X-4 Accounts receivableStart of year $60,110$45,310
X-8 Inventories for sale or useStart of year $4,103$3,573
X-10c Land, buildings and equipment, netStart of year $51,530$35,033
X-12 Other securitiesStart of year $106,668$110,216
X-16 Total assetsStart of year $818,402$828,628
X-25 Other liabilitiesStart of year $8,571$8,277
X-26 Total liabilitiesStart of year $8,571$8,277
X-27 Net assets without donor restrictionsStart of year $809,831$820,351
X-32 Total net assets or fund balancesStart of year $809,831$820,351
X-33 Total liabilities and net assetsStart of year $818,402$828,628
Part XI · Reconciliation of net assets $820,351 net assets at year end
XI-1 Total revenue$393,296
XI-2 Total expenses$382,776
XI-3 Revenue less expenses$10,520
XI-4 Net assets at start of year$809,831
XI-10 Net assets at end of year$820,351

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

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