STRATEGY STUDIO / PUBLIC DATA EXPLORER

FOCUS INTERNATIONAL DEVELOPMENT: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FOCUS INTERNATIONAL DEVELOPMENT (EIN 26-3289222)
Tax period
2023-01-01 to 2023-12-31
Filed
2025-06-12
IRS object ID
202511639349201316
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-06-12T16:25:03-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt
Return Type990EZReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN263289222EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FOCUS INTERNATIONAL DEVELOPMENTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFOCUBusinessNameControlTxt
Phone6263609984PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12816 Avenida ValeraAddressLine1Txt
CityCarlsbadCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92009ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJames HawPersonNm
Person TitleCEOPersonTitleTxt
Phone6266645355PhoneNum
Signature2025-05-08SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd
Form8822 B AttachedYes (X)Form8822BAttachedInd
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$189,412GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$186,347ContributionsGiftsGrantsEtcAmt
Program Service Revenue$0ProgramServiceRevenueAmt
Membership Dues$0MembershipDuesAmt
Investment Income$0InvestmentIncomeAmt
Sale Of Assets Gross$0SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$0GainOrLossFromSaleOfAssetsAmt
Gaming Gross Income$0GamingGrossIncomeAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$0SpecialEventsNetIncomeLossAmt
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$0GrossProfitLossSlsOfInvntryAmt
Other Revenue Total$3,065OtherRevenueTotalAmt
Total Revenue$189,412TotalRevenueAmt
Grants And Similar Amounts Paid$37,062GrantsAndSimilarAmountsPaidAmt
Benefits Paid To Or For Members$0BenefitsPaidToOrForMembersAmt
Salaries Other Comp Empl Bnft$57,900SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$0FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$52OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$66PrintingPublicationsPostageAmt
Other Expenses Total$31,239OtherExpensesTotalAmt
Total Expenses$126,319TotalExpensesAmt
Excess Or Deficit For Year$63,093ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$122,703NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$185,796NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$80,999BOYAmt
EOY$185,796EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$41,704BOYAmt
EOY$0EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$122,703BOYAmt
EOY$185,796EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$122,703BOYAmt
EOY$185,796EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeHelping developing nations through economic betterment.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomProvided economic assistance to a network of businesses in Kyrgyzstan and Uzbekistan through mobilization, training, and development. Assistance is provided in the form of interest-free loans and grants to encourage construction and business development of vital needs for developing countries. Projects include three medical clinics, as well as medical equipment for the clinics, an affordable guesthouse for traveling workers since existing hotels are financially out of reach for the average Kyrgyzstan worker.DescriptionProgramSrvcAccomTxt
Grants And Allocations$37,062GrantsAndAllocationsAmt
Foreign GrantsYes (X)ForeignGrantsInd
Program Service Expenses$51,467ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$51,467TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
James Haw
Chief Executive Officer4$57,900$0$0
John Chung
Chief Financial Officer2$0$0$0
Jay Yun
Secretary2$0$0$0
FieldValueIRS element (for citing)
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Form1120 Pol Filed0Form1120PolFiledInd
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJohn ChungPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12816 Avenida ValeraAddressLine1Txt
CityCarlsbadCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92009ZIPCd
FieldValueIRS element (for citing)
Phone6263609984PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$94,790CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$48,835CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$128,417CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$168,081CurrentTaxYearMinus1YearAmt
Current Tax Year$186,347CurrentTaxYearAmt
Total$626,470TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$94,790CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$48,835CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$128,417CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$168,081CurrentTaxYearMinus1YearAmt
Current Tax Year$186,347CurrentTaxYearAmt
Total$626,470TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$250,590SubstantialContributorsTotAmt
Public Support Total170$375,880PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$626,470TotalSupportAmt
Gross Receipts Rltd Activities$0GrossReceiptsRltdActivitiesAmt
Public Support CY1700.60000PublicSupportCY170Pct
Public Support PY1701PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990-EZ, Part I, Line 8Description;Amount^Other income;3000|Checking account interest;65^Total;3065^
Form 990-EZ, Part I, Line 10Tashkent Clinic project ($16,000), Bishkek Engineering project ($5014), Bishkek Healthcare project ($5875), Osh Clinic project ($173), AgroGeorgia project ($10,000),
Form 990-EZ, Part I, Line 16Description;Amount^Fundraising;138|Bank charges and fees;31|Legal and professional fees;1976|Meals and entertainment;1114|Conference;1320|Office supplies and software;1718|IT expense;1182|Other business expense;600|PayPal Fees;812|Employer payroll tax;4975|Taxes and licenses;75|Staff training;500|Local mileage;2348|Advertising and promotion;45|Program related travel;14405^Total;31239^
Form 990-EZ, Part II, Line 24$41,704 was miscategorized as an asset in 2022.

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationIn early 2023, FID went through a major change in leadership. One key board member, who had been providing financial oversight (accounting and bookkeeping) as well as compliance responsibilities (employer-related, preparation of IRS and California state annual information returns), stepped down from the board. She did not have the opportunity to fully train her replacement (another board member) in taking over these responsibilities. Moreover, the physical handing over of some of the organization's financial and legal documents was incomplete. The board member who took over her responsibilities has for over a year struggled to maintain the various administrative processes that had been put into place (accounting, bookkeeping, employer payroll, preparation of information returns). FID has recently hired an administrator to put the organization's operational processes back into place. Thus, the late filing of this 2023 Form 990-EZ.ExplanationTxt