Nonprofit · EIN 31-1237943
FOUNDATION OF COMPASSIONATE AMERICAN SAMARITANS
Also known as FOCAS
Tax-exempt · CINCINNATI, OH 45205
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,082,831 | $1,052,218 | $30,613 | $2,548,847 | $485,901 | $2,062,946 |
| December 31, 2023 | 990 | $1,228,766 | $1,144,366 | $84,400 | $2,552,803 | $520,470 | $2,032,333 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,016,730
- of which government grants
- $16,667
- Program service revenue
- $1,090
- Investment income
- $29,769
- Net income from fundraising events
- $10,267
- Other revenue
- $35,242
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $82,295
- Salaries, compensation and benefits (total)
- $511,975
- Professional fundraising fees
- $0
- Occupancy
- $49,024
- Travel
- $23,575
- Depreciation
- $54,356
- Program services (functional)
- $813,253
- Management and general (functional)
- $199,922
- Fundraising (functional)
- $39,043
Balance sheet and other
- Total assets, start of year
- $2,552,803
- Total assets, end of year
- $2,548,847
- Total liabilities, end of year
- $485,901
- Net assets, end of year
- $2,062,946
- Land, buildings and equipment
- $1,501,125
- Publicly traded securities
- $654,475
- Net assets without donor restrictions
- $1,995,889
- Net assets with donor restrictions
- $67,057
- Gross receipts
- $1,096,468
- Employees
- 14
- Volunteers
- 5,663
- Year formed
- 1986
- State of legal domicile
- OH
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT BOWERS | EXECUTIVE DIRECTOR Trustee or director, Key employee, Highest-paid employee | 40 | $82,295 |
| BURR ROBINSON | DIRECTOR Trustee or director | 1 | $0 |
| YOLANDA CARTER | DIRECTOR Trustee or director | 1 | $0 |
| ELLEN SEAGRAVES | TREASURER Trustee or director, Officer | 1 | $0 |
| JOHNNY ALEXANDER | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| JOEL FULTON | DIRECTOR Trustee or director | 1 | $0 |
| TODD KURAMOTO | DIRECTOR Trustee or director | 1 | $0 |
| ROB BRINKLEY | SECRETARY Trustee or director, Officer | 1 | $0 |
| JEFF HILL | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SCOTT BOWERS | EXECUTIVE DIRECTOR Trustee or director, Key employee, Highest-paid employee | 40 | $74,732 |
| BURR ROBINSON | DIRECTOR Trustee or director | 1 | $0 |
| YOLANDA CARTER | CHAIRWOMAN Trustee or director, Officer | 1 | $0 |
| ELLEN SEAGRAVES | TREASURER Trustee or director, Officer | 1 | $0 |
| JOHNNY ALEXANDER | VICE CHAIRMAN Trustee or director, Officer | 1 | $0 |
| JOEL FULTON | DIRECTOR Trustee or director | 1 | $0 |
| TODD KURAMOTO | DIRECTOR Trustee or director | 1 | $0 |
| ROB BRINKLEY | SECRETARY Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5099, CINCINNATI, OH 45205-0099
- Principal officer (990 for 2024)
- SCOTT BOWERS, 3428 WARSAW AVE, CINCINNATI, OH 45205
- Signed the 990
- SCOTT BOWERS, EXECUTIVE DIRECTOR
- Phone
- (513) 621-5300
- Website
- WWW.LORDSGYMMINISTRIES.ORG
- Return prepared by
- STEVEN POTTER & COMPANY CPA'S
Mission
TO SERVE THE POOR OF THE CINCINNATI TRI STATE AREA THROUGH CHRIST CENTERED ACTIVITIES WITH THE GOAL OF SEEING TRANSFOMED LIVES CHANGING INDIVIDUALS, FAMILIES, NEIGHBORHOODS, AND GENERATIONS FOR THE GLORY OF GOD.
Program accomplishments
- OUR MAJOR PROGRAMS ARE 1. THE LORDS GYM--WEIGHT LIFTING AND BIBLE STUDY FOR MEN, 2. A FAMILY ACTIVITY CENTER WHICH PROVIDES VARIOUS SPORTS ACTIVITIES, RECREATION AND TUTORING FOR BOYS AND GIRLS, 3. STREET OUTREACH MINISTRY WHICH OFFERS LOVE, MEALS AND PRAYER TO STREET PEOPLE, AND 4. A MOBILE OPERATION TO RESCUE WOMEN FROM HUMAN TRAFFICKING.Expenses $813,253
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 | Not 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
- 31-1237943
- 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
- 1989
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q330)
- Assets (IRS master file)
- $2,548,847
- Income (IRS master file)
- $1,096,468
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,082,831 | $1,052,218 | $2,548,847 | IRS |
| 990 | December 2023 | $1,228,766 | $1,144,366 | $2,552,803 | XML |
| 990 | December 2022 | $1,009,593 | $1,010,385 | $2,464,442 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | 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 31-1237943).
Questions about FOUNDATION OF COMPASSIONATE AMERICAN SAMARITANS
- What is the EIN of FOUNDATION OF COMPASSIONATE AMERICAN SAMARITANS?
- The employer identification number (EIN) of FOUNDATION OF COMPASSIONATE AMERICAN SAMARITANS is 31-1237943.
- Is FOUNDATION OF COMPASSIONATE AMERICAN SAMARITANS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to FOUNDATION OF COMPASSIONATE AMERICAN SAMARITANS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FOUNDATION OF COMPASSIONATE AMERICAN SAMARITANS 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 FOUNDATION OF COMPASSIONATE AMERICAN SAMARITANS due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FOUNDATION OF COMPASSIONATE AMERICAN SAMARITANS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FOUNDATION OF COMPASSIONATE AMERICAN SAMARITANS?
- The 990 for the year ended December 31, 2024 names SCOTT BOWERS.
- Who are the officers and directors of FOUNDATION OF COMPASSIONATE AMERICAN SAMARITANS?
- The 990 for the year ended December 31, 2024 lists 9 people; 1 received compensation from the organization, the highest $82,295 (SCOTT BOWERS, EXECUTIVE DIRECTOR).
- How much revenue does FOUNDATION OF COMPASSIONATE AMERICAN SAMARITANS have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,082,831, expenses of $1,052,218 and total assets of $2,548,847 at year end.
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