Focusedkids FY2022 filing

Tax-deductible

Basalt, CO501(c)(3)Youth DevelopmentEIN 81-4090184Revenue $168K in FY2022

On file with the IRSfocusedkids.org140 River Oaks Ln, 81621-9381 · Basalt, COTax-exempt since Oct 2016Publicly supported charity — 170(b)(1)(A)(vi)

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The Focusedkids method is a research-based social-emotional learning program teaching children, parents/caregivers, and teachers about their brains and the skills of focusing and calming for self-regulation. The program is a simple, stand-alone method for use in the classroom and at home.

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
3 of 6
filings with a surplus
Average deficit $5K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$15K
20% of total assets
Looks good: liabilities are 20% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$168K
-16% vs prior year
Spent
$224K
To programs
70%
Net assets
$59K
By yearFY2020–FY2025
Revenue
$168K
FY2022▼ -16%
Tap a bar for its year
Revenue by fiscal year
FY2020$623K
FY2021$201K
FY2022$168K
FY2023$257K
FY2024$398K
FY2025$448K
Expenses
$224K
FY2022▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$612K
FY2021$211K
FY2022$224K
FY2023$266K
FY2024$374K
FY2025$441K
Net assets
$59K
FY2022▼ -36%
Tap a bar for its year
Net assets by fiscal year
FY2020$102K
FY2021$92K
FY2022$59K
FY2023$51K
FY2024$75K
FY2025$82K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 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 Oct 2016.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $156K Management & general 13% · $30K Fundraising 17% · $38K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation
Board President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A

Amanda Petersen’s $71K as Executive Di is at the 63rd 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

NameFY2025FY2024FY2023FY2020
Amanda Petersen$71,450$71,500$65,000—
Kathy Hegberg———$33,333

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 Focusedkids 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

Offers after-school programs and financial aid to at-risk students and low-income families.

Provided by the organization

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1 program · $156K · in their own filed words · FY2022
01

To provide after school programs for at risk students.

$156Kprogram expense

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 · FY2025
Total grants receivedfrom 1 funder$16K
Grants paid · 1 grant · $414K · 2020–2020
Individual RecipientFY2020$414,000

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$168K
Ln 12
Gifts and grantsLn 1h$158K
Fees for servicesLn 2g$10K
Money outPt IX
$224K
Ln 25
Programscol B$156K
Managementcol C$30K
Fundraisingcol D$38K
Owns and owesPt X
$59K
net assets · Ln 32
Cash and savingsLn 1–2$73K
Total assetsLn 16$74K
LiabilitiesLn 26$15K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$158K
Government grantsLn 1e$243
Fees for servicesLn 2g$10K
Total revenueLn 12$168K
Assets in detailPt X, end of year
CashLn 1$73K
Cash and savings togetherLn 1–2$73K
Total assetsLn 16$74K
LiabilitiesLn 26$15K
Net assetsLn 32$59K
OperationsPt I, VI
EmployeesI 53
VolunteersI 60
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$129K$73K
Total assetsLn 16$130K$74K
LiabilitiesLn 26$38K$15K
Net assetsLn 32$92K$59K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$95K$57K$10K$28K
Other employee benefitsLn 9$14K$8K$1K$4K
Payroll taxesLn 10$7K$4K$724$2K
Management feesLn 11a$537$511$26$0
Legal feesLn 11b$75$0$75$0
Accounting feesLn 11c$6K$0$6K$0
Advertising and promotionLn 12$2K$0$0$2K
Office expensesLn 13$6K$3K$559$2K
Information technologyLn 14$2K$2K$102$0
TravelLn 17$124$118$6$0
Conferences, conventions and meetingsLn 19$178$169$9$0
InterestLn 20$287$273$14$0
InsuranceLn 23$2K$0$2K$0
All other expensesLn 24e$90K$80K$9K$0
Total functional expensesLn 25$224K$156K$30K$38K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $448K$441K$7K$82K 990 PDF
FY2024 $398K$374K$24K$75K 990 PDF
FY2023 $257K$266K−$8K$51K 990 PDF
FY2022 Viewing $168K$224K−$56K$59K 990 PDF
FY2021 $201K$211K−$10K$92K 990 PDF
FY2020 $623K$612K$11K$102K 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 FY2022 990 (6 parts)
Part I · Summary $168,115 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $196,710$157,777
I-9 Program service revenuePrior year $3,927$10,338
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $200,637$168,115
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $96,969$116,366
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $113,762$107,921
I-18 Total expensesPrior year $210,731$224,287
I-19 Revenue less expensesPrior year −$10,094−$56,172
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $168,115 across 4 lines filed
Lines not itemized here account for $10,338 of total revenue; see the IRS return.
VIII-1e Government grants$243
VIII-1f All other contributions, gifts and grants$157,534
VIII-1h Total contributions, gifts and grants$157,777
VIII-12 Total revenueRelated to mission $10,338 · Unrelated business $0 · Excluded from tax $0$168,115
Part IX · Statement of functional expenses $224,287 across 14 lines filed
IX-7 Other salaries and wagesPrograms $57,000 · Management $9,500 · Fundraising $28,500$95,000
IX-9 Other employee benefitsPrograms $8,477 · Management $1,413 · Fundraising $4,238$14,128
IX-10 Payroll taxesPrograms $4,343 · Management $724 · Fundraising $2,171$7,238
IX-11a Management feesPrograms $511 · Management $26 · Fundraising $0$537
IX-11b Legal feesPrograms $0 · Management $75 · Fundraising $0$75
IX-11c Accounting feesPrograms $0 · Management $6,245 · Fundraising $0$6,245
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $1,662$1,662
IX-13 Office expensesPrograms $3,352 · Management $559 · Fundraising $1,676$5,587
IX-14 Information technologyPrograms $1,928 · Management $102 · Fundraising $0$2,030
IX-17 TravelPrograms $118 · Management $6 · Fundraising $0$124
IX-19 Conferences, conventions and meetingsPrograms $169 · Management $9 · Fundraising $0$178
IX-20 InterestPrograms $273 · Management $14 · Fundraising $0$287
IX-23 InsurancePrograms $0 · Management $1,638 · Fundraising $0$1,638
IX-24e All other expensesPrograms $80,079 · Management $9,479 · Fundraising $0$89,558
IX-25 Total functional expensesPrograms $156,250 · Management $29,790 · Fundraising $38,247$224,287
Part X · Balance sheet $74,011 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $129,377$72,557
X-4 Accounts receivableStart of year $851$1,454
X-16 Total assetsStart of year $130,228$74,011
X-17 Accounts payable and accrued expensesStart of year $26,077$3,780
X-25 Other liabilitiesStart of year $12,019$10,865
X-26 Total liabilitiesStart of year $38,096$14,645
X-27 Net assets without donor restrictionsStart of year $18,115$0
X-28 Net assets with donor restrictionsStart of year $74,017$59,366
X-32 Total net assets or fund balancesStart of year $92,132$59,366
X-33 Total liabilities and net assetsStart of year $130,228$74,011
Part XI · Reconciliation of net assets $59,366 net assets at year end
XI-1 Total revenue$168,115
XI-2 Total expenses$224,287
XI-3 Revenue less expenses−$56,172
XI-4 Net assets at start of year$92,132
XI-8 Prior period adjustments$23,406
XI-10 Net assets at end of year$59,366

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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