Focusedkids

Nonprofit profile at a glance

EIN
814090184
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2019, Form 990-N 2022
Location
Carbondale, CO, USA
Phone
9703799869
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development N.E.C.

Reported finances

Revenue
$448,130
Expenses
$441,117
Assets
$134,999
Liabilities
$52,915

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

Leadership & pay

8 people listed

Highest reported compensation

  • AMANDA PETERSEN (EXECUTIVE DI): $71,450 total reported compensation

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

Overview

Mission

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.

What it reported doing in 2025

To provide in school and community brain based sel programming.

Operating model

Revenue model
Donor-supported. 71% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 27
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.3%; rating input score 70
  • Program expense ratio: 71.4%; rating input score 71
  • Fundraising efficiency: $8.4 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.6%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 16.2%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -9.7% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: -6.1% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 70.3% of revenue deployed · 71.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $315K in reported program spending
  • Leadership: top reported pay $71K · 8 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.