Focus Ministries

Nonprofit profile at a glance

EIN
742672896
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-EZ 2012
Location
Pagosa Springs, CO, USA
Phone
9702642404
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Centers, Clubs
Affiliation
Christianity

Reported finances

Revenue
$393,296
Expenses
$382,776
Assets
$828,628
Liabilities
$8,277

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • RICK DANIELS (PRESIDENT)

Highest reported compensation

  • BAY FORREST (BOARD MEMBER): $68,175 total reported compensation
  • PEGGY FORREST (BOARD MEMBER): $55,206 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2025

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

Operating model

Revenue model
Donor-supported. 94% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 92
  • Accountability: 54
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.7%; rating input score 89
  • Program expense ratio: 91.3%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 24th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.7%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 2.16; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 32.2%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 4.5% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 8.5% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 88.7% of revenue deployed · 91.3% of spending went to programs
  • Governance: 10 of 12 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $350K in reported program spending
  • Leadership: top reported pay $68K · 12 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.