Nonprofit · EIN 88-4284525
FOCUSED ON GROWTH ACADEMY
Tax-exempt · BERKELEY, CA 94704
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $525,124 | $385,585 | $139,539 | $139,539 | $0 | $139,539 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $67,377
- Program service revenue
- $520
- Investment income
- $89
- Other revenue
- $457,138
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $3,288
- Program services (functional)
- $383,494
- Management and general (functional)
- $2,091
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $139,539
- Total liabilities, end of year
- $0
- Net assets, end of year
- $139,539
- Net assets without donor restrictions
- $139,539
- Gross receipts
- $525,124
- Employees
- 0
- Volunteers
- 44
- Year formed
- 2025
- State of legal domicile
- CA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nikolaus Hufnagel | Founder, Executive Director Trustee or director, Officer | 40 | $0 |
| LaShante Boyd | Board Secretary Trustee or director, Officer | 25 | $0 |
| Brian Legaspi | Treasurer Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2124 KITTREDGE STREET 71, BERKELEY, CA 94704-1486
- Principal officer (990 for 2025)
- Nikolaus Hufnagel, 2124 Kittredge Street, 71, Berkeley, CA 94704
- Signed the 990
- Nikolaus Hufnagel, Founder, Executive Director
- Phone
- (415) 912-0394
- Website
- https://www.fog-academy.org
California records
California keeps its own records of charities and corporations. Search them by EIN 88-4284525 or by the name FOCUSED ON GROWTH ACADEMY.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
The mission of Focused on Growth Academy is to support misguided youth to overcome systemic barriers and achieve independence. Through programs centered on personal development, mental and physical wellness, substance abuse recovery, career preparation, and community engagement, we strive to equip youth with the tools they need to lead resilient and fulfilling lives.
Program accomplishments
- Healing Through Habits is the Academys primary stability and wellness program. In 2025, the program utilized $58,000 in grant funding and significant in-kind community support to provide critical resources for justice-impacted scholars, including beds and clothing. By removing immediate survival-based stressors, the program stabilizes the physical environment of scholars, which is the necessary foundation for mental health and habit formation. Success is measured by the successful transition of scholars into stable routines and the reduction of recidivism risks.Expenses $58,000 · revenue $58,000
- Seed Soul Soil is an innovative vocational rehabilitation and art program focused on furniture upcycling and sustainability education. Scholars are taught the technical skills of making the old look new again by refurbishing donated furniture into functional art. This program teaches resourcefulness, craftsmanship, and entrepreneurial thinking. In 2025, the program provided hands-on workshops that allowed scholars to transform discarded items into community assets, fostering a sense of accomplishment, patience, and tangible skill-building that prepares them for the workforce.Expenses $325,167 · revenue $457,137
- Self-Worth Before Net Worth is the foundational financial literacy and identity-building initiative of the Academy. In 2025, the program provided intensive curriculum focused on budgeting, credit building, and professional readiness, while simultaneously addressing the internal narratives of justice-impacted individuals. By prioritizing "self-worth" as a prerequisite for financial stability, the program empowers scholars to manage their economic futures with resilience, effectively breaking the cycle of poverty and justice involvement.Expenses $327 · revenue $9,986
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 88-4284525
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P30)
- Assets (IRS master file)
- $139,539
- Income (IRS master file)
- $525,124
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $525,124 | $385,585 | $139,539 | XML |
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 88-4284525).
Questions about FOCUSED ON GROWTH ACADEMY
- What is the EIN of FOCUSED ON GROWTH ACADEMY?
- The employer identification number (EIN) of FOCUSED ON GROWTH ACADEMY is 88-4284525.
- Is FOCUSED ON GROWTH ACADEMY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to FOCUSED ON GROWTH ACADEMY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FOCUSED ON GROWTH ACADEMY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FOCUSED ON GROWTH ACADEMY 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 FOCUSED ON GROWTH ACADEMY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FOCUSED ON GROWTH ACADEMY?
- The 990 for the year ended December 31, 2025 names Nikolaus Hufnagel.
- Who are the officers and directors of FOCUSED ON GROWTH ACADEMY?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does FOCUSED ON GROWTH ACADEMY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $525,124, expenses of $385,585 and total assets of $139,539 at year end.
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