Focus on Love Foundation
Nonprofit profile at a glance
- EIN
- 831310420
- IRS 990-EZ coverage
- 2019–2024
- Forms available
- Form 990-EZ 2024
- Location
- Charlotte, MI, USA
- Phone
- 5175414751
- Rating
- 47
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Human Services N.E.C.
Reported finances
- Revenue
- $4,274
- Expenses
- $4,851
- Assets
- $3,562
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Denise A Hummel (President)
People named in this filing
- Denise A Hummel (President)
- Sydney M Hummel (Secretary)
- Emily J Smith (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Human Services
What it reported doing in 2024
We continued to hold successful emotion coaching photography workshops in 2024 for both youth and teens. In addition we held an emotion coaching workshop for parents.
Operating model
- Revenue model
- Donor-supported. 66% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.
The verdict
MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 5
- Transparency & Controls: 100
- Sustainability: 39
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 5.1%; rating input score 5
- Program expense ratio: 4.5%; rating input score 4
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -13.5%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 0.73; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -4.1% per year; rating input score 0; 37th percentile among comparable filings
- Revenue growth: 19.4% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 9% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: 5.1% of revenue deployed · 4.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $218 in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2019 to 2024
- Contacts: How to reach this organization
- 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 — Financial Efficiency: Mission deployment rate scored 5/100.
- High — Financial Efficiency: Program expense ratio scored 4/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 28/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.