Focus Reentry

Nonprofit profile at a glance

EIN
830640061
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2019, Form 990-N 2018
Location
Boulder, CO, USA
Phone
7206622577
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Rehabilitation Services for Offenders

Official website

Reported finances

Revenue
$787,247
Expenses
$745,234
Assets
$121,909
Liabilities
$38,407

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Tanika Vigil (Vice President)

Highest reported compensation

  • Molly Bowers (Executive Dir.): $112,654 total reported compensation

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

Overview

Mission

To promote successful second chances, reduce recidivism, and enhance the well-being and safety of our community.

What it reported doing in 2024

The One Stop Program does both street outreach and direct housing services. Street outreach is done daily at community events, indoor spaces, and inside the jail. Services during outreach include providing basic needs such as clothing, hygiene and bus passes. We also provide critical resources including Medicaid and SNAP enrollments, and smartphones for access to remote services. OSS direct housing services include prioritizing incarcerated people for housing through the VISPDAT system, enrolling clients in the HCV housing lottery, connecting clients to bridge housing, assisting with rental application documents and attending hearings when background is an issue.

Operating model

Revenue model
Grant-funded. 79% of the money available for current operations came from government grants.
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

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.9%; rating input score 83
  • Program expense ratio: 87.5%; rating input score 88
  • Fundraising efficiency: $15,139.21 raised per $1 spent on fundraising; rating input score 100; 100th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.3%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 15.1%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 33.6% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 29.8% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 22.9% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 82.9% of revenue deployed · 87.5% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 5 filed program accomplishments · $652K in reported program spending
  • Leadership: top reported pay $113K · 7 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.