Focus Gives Inc

Nonprofit profile at a glance

EIN
882057499
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Tucson, AZ, USA
Phone
5207216771
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$852,500
Expenses
$394,884
Assets
$1,318,841
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • TRACY L IRVIN-COLE (PRESIDENT/CEO)

Highest reported compensation

  • TRACY L IRVIN-COLE (PRESIDENT/CEO): $495,001 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We are a dedicated community stable located in tucson, Arizona. We provide a safe haven to retired and unwanted reining and reined cow horses who no longer can compete due to health issues while also providing riding to veterans and others in the community who are ailing, aging or have health issues.

What it reported doing in 2024

Community riding stable.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 65
  • Accountability: 21
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44%; rating input score 44
  • Program expense ratio: 95%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 53.7%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 3.34; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 45.3% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 28.9% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 61.3% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 44% of revenue deployed · 95% of spending went to programs
  • Governance: 0 of 1 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $375K in reported program spending
  • Leadership: top reported pay $495K · 1 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 8 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.