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Tax Status Governance Fund Raising Financial

Name:	FOCAS
Address:	64 East McMicken Street
	Cincinnati, OH 45242
Phone:	(513) 621-5300
Web Address:	www.focas-us.org
Also known as: Foundation of Compassionate American Samaritans

FOCAS does not meet the following Standard for Charity Accountability.

Standard 11: Financial Statements - Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $250,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $250,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $100,000, an internally produced, complete financial statement is sufficient to meet this standard. Despite total income of $890,912 for the year-ended December 31, 2010, the charity obtained a CPA review of its financial statements.  A review is substantially less in scope than an audit.

FOCAS meets the remaining 19 Standards for Charity Accountability.

FOCAS is a Christian, non-profit corporation working in Haiti and Cincinnati. According to the organization, “in both areas of operation, the goal has always been the same – to see lives transformed by God … one at a time.” FOCAS supports several primary education schools, a vocational school, a mobile clinic, and five fixed clinics in Haiti. In addition, short term mission trips and leadership seminars are regular bi-annual outreach activities in Haiti. In Cincinnati, The Lord’s Gym – a weight-lifting program including Bible Study, open six days a week – thrives with 800 members. FOCAS also developed the Nicholas Hoyer SportsCenter to serve children, youth, and young adults. Activities of the Nicholas Hoyer SportsCenter include basketball, field trips, computer lab, and tutoring. The Lord’s Panty – open Tuesdays through Thursdays and some Saturdays – offers prayer, sandwiches, drinks, and clothing to the poor and homeless that frequent Washington Park in Over-the-Rhine. Additionally, FOCAS created FOODShare in cooperation with local churches and businesses to help people obtain non-perishable food. In early 2010, a moving business was created to help employ people from the ministries.

For the fiscal year-ended December 31, 2010, FOCAS's program expenses were:

Cincinnati Programs	449,673
Haiti Programs	225,587
Haiti Maternal and Child Care Programs	388
Total Program Expenses:	$675,648

Chief Executive : Mr. Richard (Dick) P. Taylor, Executive Director

Compensation*:

$0

Highest Paid Executive: Name Not Provided, Director of the Nicholas Hoyer SportsCenter
Compensation*: $64,289

Chair of the Board: Mr. Courtnell Francois
Chair's Profession / Business Affiliation: Sales, Performance Toyota

Board Size: 7

Paid Staff Size: 7

*Mr. Richard (Dick) Taylor, Executive Director, is an unpaid volunteer.

Method(s) Used:

direct mail, invitations to fundraising events, grant proposals, Internet

Fundraising costs were 9% of related contributions. (Related contributions, which totaled $869,353, are donations received as a result of fundraising activities.)

This charity is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on FOCAS's CPA-reviewed financial statements for the fiscal year ended December 31, 2010.

Source of Funds
Contributions	710,460
Contributed Services	127,588
Special Events	16,480
Fundraising	14,825
Grants	14,651
Other	6,908
Total Income	$890,912

Uses of Funds as a % of Total Expenses

Programs: 75%  Fund Raising: 9%  Administrative: 16%

Total income				$890,912
	Program expenses			$675,648
	Fund raising expenses			78,831
	Administrative expenses			143,911
Total expenses				$898,390
Expenses in Excess of Income				(7,478)
Beginning net assets				396,591
Ending net assets				389,113
Total liabilities				31,205
Total assets				$420,318