Focal Point Corporation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO EDUCATE THE PUBLIC ABOUT FOLK MUSIC THROUGH EDUCATIONAL PROGRAMS AND CONCERTS.
- Income
- $270,130
- Spending
- $244,650
- Spent on programs
- 90%
- Reserves
- 7.5 months of spending
- Largest source of income
- fees for its services, 66%
- Employees
- 0
- Volunteers
- 39
- Highest pay
- $2,479, vice president
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 67% of charities in its peer group (philanthropy, $250k to $1m).
Reserves
28 of 35Spendable reserves would cover 7.5 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 9% of income.
Income trend
15 of 15Income rose 16% on the year before.
Spending floor
15 of 1590% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 61 out of 100. Higher than 34% of charities in its peer group (philanthropy, $250k to $1m).
Independent board
25 of 257 of 7 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $209,092 spent. FOCAL POINT PRODUCES INFORMAL CONCERTS, FEATURING TRADITIONAL AND CONTEMPORARY LOCAL, REGIONAL, AND INTERNATIONAL MUSICIANS OF THE HIGHEST CALIBER. MUSICIANS ARE CHOSEN FOR THEIR ABILITY TO RELATE TO AUDIENCES, TO EXEMPLIFY A CERTAIN STYLE, MUSICAL ORIGIN, OR EXPERTISE, AND TO ENABLE OUR AUDIENCES TO EXPERIENCE TYPES OF MUSIC NOT READILY AVAILABLE AT COMMERCIAL VENUES. SENIORS AND STUDENTS CAN PURCHASE TICKETS AT HALF PRICE, AND THOSE UNDER 12 YEARS OF AGE ARE FREE. FOCAL POINT ALSO HOSTS WORKSHOPS BY VISITING MUSICIANS. THESE INCLUDE LESSONS IN VARIOUS MUSICAL INSTRUMENTS, BALLAD SINGING, CLOG DANCING, AFRICAN DRUMMING, REPERTOIRE BUILDING, AND OTHERS. FOR THE YEAR ENDED MAY 31, 2025, FOCAL POINT PRODUCED/HOSTED 286 CONCERTS AND WORKSHOPS FOR 10,677 ATTENDEES.
- $2,903 spent. FOCAL POINT PROVIDES SPACE FOR AMATEUR MUSICIANS, POETS, STORYTELLERS, AND DANCERS TO ENGAGE IN NON-PERFORMANCE ACTIVITIES IN FOCAL POINT'S BUILDING. CURRENTLY, ROOMS ARE RENTED REGULARLY ON A WEEKLY OR MONTHLY BASIS TO 5 DANCE GROUPS, A POETRY SOCIETY, TWO WRITERS' WORKSHOPS, A MONTHLY JAZZ BAND REHEARSAL/DANCE/CONCERT, AND AN INDEPENDENT CONCERT SERIES. PERIODICALLY, WE ALSO RENT TO INDEPENDENT MUSICIANS WHO PRESENT THEIR OWN CONCERTS, OR TO LOCAL MUSICIANS FOR PRIVATE REHEARSAL SPACE. SOME OF THESE GROUPS CONTRIBUTE TO BUILDING RENTAL, AND SOME DO NOT. ALL THESE EVENTS ARE OPEN TO THE PUBLIC AND ENCOURAGE UNIVERSAL PARTICIPATION.
- $8,506 spent. EACH SPRING, FOCAL POINT HOSTS A THREE-DAY "TIONOL", OR IRISH MUSIC FESTIVAL. FOCAL POINT PROVIDES TEACHERS IN DANCE, SONG, AND VARIOUS IRISH INSTRUMENTS INCLUDING HARP, ACCORDIAN, GUITAR, IRISH BAGPIPES, AND OTHERS. THERE ARE TWO CONCERTS AND TIMES SET ASIDE FOR SOCIAL IRISH DANCE AND INFORMAL JAM SESSIONS WITH OTHER MUSICIANS.
Source: Form 990 for the year ending May 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending May 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 2014.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.