Nonprofit · EIN 26-4427803
FOCUS NORTH AMERICA
Tax-exempt · CARNEGIE, PA 15106
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEVEN CHRISTOFOROU | EXECUTIVE DIRECTOR Officer | 50 | $131,551 | $2,871 |
| DAVID SMELTZER | CFO - THRU 10/31 Officer | 29 | $121,399 | $0 |
| SARAH POPOVICI | DIRECTOR OF DEVELOPMENT Officer | 40 | $108,331 | $5,296 |
| BRIAN BULLARD | CHAIRMAN OF THE BOARD Trustee or director, Officer | 2 | $0 | $0 |
| ERIC PALJUG PHD | VICE-CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| REV DN JUSTIN BOSL | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| BILL CERNIUS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LORY BARSDATE EASTON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ANDREW GELERIS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DESPINA KARTSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| GEORGIA KAZAKIS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KENNETH KOZAK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOHN SAAD | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ELENI CADDELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ELIZABETH SWEET | BOARD 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.
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 ITEMSExpenses $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 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
- 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
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $4,377,880 | $3,844,095 | $6,375,381 | IRS |
| 990 | December 2022 | $6,543,733 | $3,470,910 | $5,790,330 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | 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 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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