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Nonprofit · EIN 26-4427803

FOCUS NORTH AMERICA

Tax-exempt · CARNEGIE, PA 15106

Financials

$6M$5.4M2025
Revenue Expenses · by fiscal year end
Financials of FOCUS NORTH AMERICA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$6,040,493$5,401,156$639,337$8,361,369$324,127$8,037,242
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$5,707,561
Program service revenue
$75,141
Investment income
$122,167
Net rental income
-$24,047
Net gain from sales of assets
-$1,561
Net income from fundraising events
$150,074
Other revenue
$135,624

Expenses

Grants and similar amounts paid
$2,410,203
Compensation of officers, directors and key employees
$361,281
Other salaries and wages
$1,435,334
Salaries, compensation and benefits (total)
$1,993,260
Professional fundraising fees
$0
Legal fees
$3,041
Accounting fees
$24,210
Occupancy
$195,456
Travel
$101,762
Depreciation
$89,293
Program services (functional)
$4,581,065
Management and general (functional)
$337,000
Fundraising (functional)
$483,091

Balance sheet and other

Total assets, start of year
$7,652,155
Total assets, end of year
$8,361,369
Total liabilities, end of year
$324,127
Net assets, end of year
$8,037,242
Land, buildings and equipment
$4,693,095
Publicly traded securities
$9
Net assets without donor restrictions
$4,482,296
Net assets with donor restrictions
$3,554,946
Gross receipts
$6,281,237
Employees
50
Volunteers
8,356
Year formed
2009
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.

NameTitleHours / weekCompensationOther / benefits
STEVEN CHRISTOFOROUEXECUTIVE DIRECTOR
Officer
50$131,551$2,871
DAVID SMELTZERCFO - THRU 10/31
Officer
29$121,399$0
SARAH POPOVICIDIRECTOR OF DEVELOPMENT
Officer
40$108,331$5,296
BRIAN BULLARDCHAIRMAN OF THE BOARD
Trustee or director, Officer
2$0$0
ERIC PALJUG PHDVICE-CHAIR
Trustee or director, Officer
1$0$0
REV DN JUSTIN BOSLSECRETARY
Trustee or director, Officer
1$0$0
BILL CERNIUSBOARD MEMBER
Trustee or director
1$0$0
LORY BARSDATE EASTONBOARD MEMBER
Trustee or director
1$0$0
ANDREW GELERISBOARD MEMBER
Trustee or director
1$0$0
DESPINA KARTSONBOARD MEMBER
Trustee or director
1$0$0
GEORGIA KAZAKISBOARD MEMBER
Trustee or director
1$0$0
KENNETH KOZAKBOARD MEMBER
Trustee or director
1$0$0
JOHN SAADBOARD MEMBER
Trustee or director
1$0$0
ELENI CADDELLBOARD MEMBER
Trustee or director
1$0$0
ELIZABETH SWEETBOARD MEMBER
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
600 N BELL AVENUE BUILDING 1 115, CARNEGIE, PA 15106-4301
In care of
% DAVID C SMELTZER
Principal officer (990 for 2025)
STEPHANIE EARL, 600 N BELL AVENUE BUILDING 1 115, CARNEGIE, PA 15106
Signed the 990
STEPHANIE EARL, DIRECTOR OF FINANCE
Phone
(866) 267-3083
Return prepared by
MAHER DUESSEL CPA'S

Mission

AS AN EXTENSION OF CHRIST'S LOVE, FOCUS SERVES THE HUNGRY, THIRSTY, STRANGER, NAKED, SICK, AND IMPRISONED BY PROVIDING FOOD, OCCUPATION, CLOTHING, UNDERSTANDING, AND SHELTER.

990 for the year ended December 31, 2025

Program accomplishments

  • ST. HERMAN'S FOCUS CLEVELAND - THIS PROGRAM OF FOCUS NORTH AMERICA OPERATES IN AND AROUND THE CLEVELAND, OH AREA AND PROVIDES: 1. HOUSING FOR HOMELESS MEN AS WELL AS TEMPORARY HOUSING FOR THOSE TRANSITIONING FROM HOMELESSNESS TO SELF-SUFFICIENCY; 2. THREE MEALS PER DAY, 365 DAYS PER YEAR FOR THE MEN IN THEIR HOUSING, AS WELL AS THE SURROUNDING COMMUNITY; 3. DISTRIBUTION OF FOOD TO FAMILIES AND THOSE IN NEED; 4. DISTRIBUTION OF CLOTHING AND HYGIENE ITEMS; AND 5. CASE MANAGEMENT SERVICES. IN 2025, ST HERMAN'S PROVIDED 11,655 NIGHTS OF LODGING, SERVED 56,000 MEALS, AND DISTRIBUTED OVER $118,000 WORTH OF CLOTHING AND HYGIENE ITEMS.
    Expenses $998,001 · grants $393,318 · revenue $68,358
  • FOCUS MINNESOTA - THIS PROGRAM, OPERATING IN THE TWIN CITIES AREA OF MN, PROVIDES: 1. LUNCHES AND MEALS TO THOSE IN NEED IN THE COMMUNITY; 2. DISTRIBUTION OF FOOD ITEMS; 3. DISTRIBUTION OF CLOTHING AND HYGIENE ITEMS; AND 4. A FOOD DELIVERY PROGRAM FOR THOSE WHO ARE UNABLE TO GET OUT OF THEIR HOMES. IN 2025, THE PROGRAM PROVIDED OVER 35,401 MEALS AND DISTRIBUTED 3,573 POUNDS OF FOOD AND $555,854 OF CLOTHING AND HYGIENE ITEMS
    Expenses $955,913 · grants $765,078
  • FOCUS ORANGE COUNTY (FORMERLY, FOCUS SOCAL, WHICH HAS SINCE BEEN BROKEN INTO TWO CENTERS IN ORANGE COUNTY AND LOS ANGELES) OPERATES IN AND AROUND ORANGE COUNTY, CA 1. SERVES MEALS, 2. DISTRIBUTES FOOD THROUGH A FOOD PANTRY, AND 3. RECEIVES BULK FOOD, CLOTHING, AND HOUSEHOLD ITEMS AND DISTRIBUTES THEM TO THOSE IN NEED. IN 2025, FOCUS ORANGE COUNTY DISTRIBUTED OVER 58,755 POUNDS OF FOOD AND OVER $145,705 OF CLOTHING AND HYGIENE ITEMS.
    Expenses $469,138 · grants $236,732
  • Expenses $2,158,013 · grants $1,015,075 · revenue $6,783

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
26-4427803
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
2009
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P60)
Assets (IRS master file)
$8,361,369
Income (IRS master file)
$6,281,237

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990December 2024–––IRS
990December 2023$4,377,880$3,844,095$6,375,381IRS
990December 2022$6,543,733$3,470,910$5,790,330IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 NORTH AMERICA

What is the EIN of FOCUS NORTH AMERICA?
The employer identification number (EIN) of FOCUS NORTH AMERICA is 26-4427803.
Is FOCUS NORTH AMERICA tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
Are donations to FOCUS NORTH AMERICA tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FOCUS NORTH AMERICA 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 NORTH AMERICA 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 NORTH AMERICA 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 NORTH AMERICA?
The 990 for the year ended December 31, 2025 names STEPHANIE EARL.
Who are the officers and directors of FOCUS NORTH AMERICA?
The 990 for the year ended December 31, 2025 lists 15 people; 3 received compensation from the organization, the highest $131,551 (STEVEN CHRISTOFOROU, EXECUTIVE DIRECTOR).
How much revenue does FOCUS NORTH AMERICA have?
On its 990 for the year ended December 31, 2025 it reported revenue of $6,040,493, expenses of $5,401,156 and total assets of $8,361,369 at year end.

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