Nonprofit · EIN 16-1432649
FOCUS ON THE CHILDREN
Also known as CHILDRENS FUND
Tax-exempt · CALEDONIA, NY 14423
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $113,912 | $58,955 | $54,957 | $558,694 | $1,075 | $557,619 |
| December 31, 2024 | 990 | $69,573 | $52,380 | $17,193 | $481,462 | $489 | $480,973 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $59,090
- Program service revenue
- $0
- Investment income
- $54,822
- Net gain from sales of assets
- $29,812
- Other revenue
- $0
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
- Accounting fees
- $1,189
- Program services (functional)
- $50,611
- Management and general (functional)
- $8,344
Balance sheet and other
- Total assets, start of year
- $481,462
- Total assets, end of year
- $558,694
- Total liabilities, end of year
- $1,075
- Net assets, end of year
- $557,619
- Publicly traded securities
- $490,030
- Gross receipts
- $307,624
- Employees
- 0
- Volunteers
- 20
- Year formed
- 1993
- State of legal domicile
- NY
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 |
|---|---|---|---|
| KELI WALKER | Vice President Trustee or director, Officer | 0.5 | $0 |
| ASHLEY STOWELL | BOARD MEMBER Trustee or director | 0.2 | $0 |
| TONI RADESI | BOARD MEMBER Trustee or director | 0.2 | $0 |
| Lindsay Fleming-Stumph | member Trustee or director | 2 | $0 |
| SARAH SHERWOOD | President Officer | 2 | $0 |
| REGAN HOWLETT | Secretary Officer | 0.2 | $0 |
| TOM WIGGINS | VICE PRESIDENT | 0 | $0 |
| TINA LITTLE | SECRETARY | 0 | $0 |
| BRYAN LITTLE | TREASURER | 0 | $0 |
| LAURA CANNE | Treasurer | 0.2 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KELI WALKER | Vice President Trustee or director, Officer | 0.5 | $0 |
| LAURA CANNE | Treasurer Trustee or director | 0.5 | $0 |
| ASHLEY STOWELL | BOARD MEMBER Trustee or director | 0.5 | $0 |
| TONI RADESI | BOARD MEMBER Trustee or director | 0.5 | $0 |
| SARAH SHERWOOD | President Officer | 2 | $0 |
| REGAN HOWLETT | Secretary Officer | 1 | $0 |
| TOM WIGGINS | VICE PRESIDENT | 2 | $0 |
| TINA LITTLE | SECRETARY | 1 | $0 |
| BRYAN LITTLE | TREASURER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 31, CALEDONIA, NY 14423-0031
- In care of
- % MERL GALUSHA
- Principal officer (990 for 2025)
- SARAH SHERWOOD, PO BOX 31, CALEDONIA, NY 14423
- Signed the 990
- SARAH SHERWOOD, President
- Phone
- (585) 502-7157
- Return prepared by
- STOKES VISCA HUCKO & BARONE CPAS LLC
Mission
FOCUS ON THE CHILDREN SERVES CHILDREN IN THE LIVINGSTON COUNTY WITH NEEDS THAT CANNOT BE MET BY OTHER PROGRAMS OR AGENCIES.
Program accomplishments
- THE ENTITY WAS ABLE TO PURCHASE ITEMS SUCH AS BEDS AND CRIBS AND TO PROVIDE FOR OTHER EMERGENT NEEDS AND OPPORTUNITIES FOR CHILDREN IN LIVINGSTON COUNTY.Expenses $50,611 · grants $44,580 · revenue $113,912
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 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 16-1432649
- 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
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P99Z)
- Assets (IRS master file)
- $558,694
- Income (IRS master file)
- $307,624
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $196,131 | $33,066 | $454,092 | IRS |
| 990 | December 2022 | $41,403 | $32,738 | $274,509 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about FOCUS ON THE CHILDREN
- What is the EIN of FOCUS ON THE CHILDREN?
- The employer identification number (EIN) of FOCUS ON THE CHILDREN is 16-1432649.
- Is FOCUS ON THE CHILDREN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to FOCUS ON THE CHILDREN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FOCUS ON THE CHILDREN 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 FOCUS ON THE CHILDREN 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 ON THE CHILDREN 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 FOCUS ON THE CHILDREN?
- The 990 for the year ended December 31, 2025 names SARAH SHERWOOD.
- Who are the officers and directors of FOCUS ON THE CHILDREN?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does FOCUS ON THE CHILDREN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $113,912, expenses of $58,955 and total assets of $558,694 at year end.
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