Nonprofit · EIN 31-1526199
FOCUS FOUNDATION
Tax-exempt · WESTLAKE, OH 44145
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $807,812 | $638,147 | $169,665 | $1,785,408 | $0 | $1,785,408 |
| December 31, 2024 | 990-PF | $1,315,001 | $263,126 | $1,051,875 | $1,615,853 | $0 | $1,615,853 |
| December 31, 2023 | 990-PF | $46,111 | $555,016 | -$508,905 | $563,978 | $200 | $563,778 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $503
- Dividends
- $52,905
- Interest
- $1
- Net gain from sales of assets
- $690,802
- Other income
- $63,601
Expenses
- Grants and similar amounts paid
- $606,000
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $614,500
- Excise tax on investment income
- $10,908
Balance sheet and other
- Total assets, start of year
- $1,615,853
- Total assets, end of year
- $1,785,408
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,785,408
- Fair market value of assets
- $3,582,520
- Qualifying distributions
- $614,500
- Net investment income
- $807,309
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEITH A BROWN 2419 LAGUNA DRIVE, FORT LAUDERDALE, FL 33316 | PRESIDENT | 3 | $0 |
| DALE KUCAJ 3125 CLARK PARKWAY, WESTLAKE, OH 44145 | SEC/TREAS | 3 | $0 |
| CHRISTOPHER R BROWN 2419 LAGUNA DRIVE, FORT LAUDERDALE, FL 33316 | TRUSTEE | 3 | $0 |
| IAN D BROWN 2419 LAGUNA DRIVE, FORT LAUDERDALE, FL 33316 | TRUSTEE | 3 | $0 |
990-PF for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEITH A BROWN 2419 LAGUNA DRIVE, FORT LAUDERDALE, FL 33316 | PRESIDENT | 3 | $0 |
| DALE KUCAJ 3125 CLARK PARKWAY, WESTLAKE, OH 44145 | SEC/TREAS | 3 | $0 |
| CHRISTOPHER R BROWN 2419 LAGUNA DRIVE, FORT LAUDERDALE, FL 33316 | TRUSTEE | 3 | $0 |
| IAN D BROWN 2419 LAGUNA DRIVE, FORT LAUDERDALE, FL 33316 | TRUSTEE | 3 | $0 |
990-PF for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEITH A BROWN 2419 LAGUNA DRIVE, FORT LAUDERDALE, FL 33316 | PRESIDENT | 3 | $0 |
| DALE KUCAJ 3125 CLARK PARKWAY, WESTLAKE, OH 44145 | SEC/TREAS | 3 | $0 |
| CHRISTOPHER R BROWN 2419 LAGUNA DRIVE, FORT LAUDERDALE, FL 33316 | TRUSTEE | 3 | $0 |
| IAN D BROWN 2419 LAGUNA DRIVE, FORT LAUDERDALE, FL 33316 | TRUSTEE | 3 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 450949, WESTLAKE, OH 44145-0622
- In care of
- % KEITH A BROWN
- Signed the 990-PF
- KEITH A BROWN, TRUSTEE
- Phone
- (954) 463-3006
- Return prepared by
- EIDE BAILLY ADVISORY LLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 31-1526199
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22Z)
- Assets (IRS master file)
- $1,785,408
- Income (IRS master file)
- $859,185
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $807,812 | $638,147 | $1,785,408 | XML |
| 990-PF | December 2024 | $1,315,001 | $263,126 | $1,615,853 | XML |
| 990-PF | December 2023 | $46,111 | $555,016 | $563,978 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
| 990-PF | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-1526199).
Questions about FOCUS FOUNDATION
- What is the EIN of FOCUS FOUNDATION?
- The employer identification number (EIN) of FOCUS FOUNDATION is 31-1526199.
- Is FOCUS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1997.
- Are donations to FOCUS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FOCUS FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FOCUS FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FOCUS FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of FOCUS FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FOCUS FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $807,812, expenses of $638,147 and total assets of $1,785,408 at year end.
Other nonprofits in WESTLAKE
- DAVID AND JACQUIE CLARK FAMILY FUND EIN 81-4026528 · last filed 990-PF for 2025
- OUTPOST FOUNDATION EIN 47-3844245 · last filed 990 for 2024
- THE MAUREEN AND STANLEY MOORE FAMILY FOUNDATION EIN 84-1719278 · last filed 990-PF for 2024
- RICHARD DESICH FOUNDATION EIN 26-4308958 · last filed 990-PF for 2025
- DR VASU & LISA PANDRANGI & FAMILY FOUNDATION EIN 81-3914115 · last filed 990-PF for 2025
- MINORITY OPPORTUNITIES ATHLETICS ASSOCIATION EIN 43-1881121 · last filed 990 for 2025
- MIKES KIDS EIN 20-2204553 · last filed 990-PF for 2025
- CAROL & CHARLES A RINI SR FAMILY FOUNDATION EIN 34-1847507 · last filed 990-PF for 2025
All nonprofits in WESTLAKE · Ohio · Philanthropy, voluntarism and grantmaking foundations