Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
right arrowDo not enter social security numbers on this form as it may be made public.
right arrowGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
For calendar year 2023, or tax year beginning 01-01-2023 , and ending 12-31-2023
Name of foundation
FOCUS CENTRAL AMERICA
 
Number and street (or P.O. box number if mail is not delivered to street address)67 MOUNTAIN BLVD 201
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WARREN, NJ07059
A Employer identification number

87-1440781
B Telephone number (see instructions)

(908) 279-7881
C right arrow
G Check all that apply:

D 1. Foreign organizations, check here............. right arrow
2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow
E right arrow
H Check type of organization:
F right arrow
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)right arrow$8,205,141J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 1,061,490
2 Check right arrow.............
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities... 368,167 368,167  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 568,084
b Gross sales price for all assets on line 6a 11,203,267
7 Capital gain net income (from Part IV, line 2)... 568,084
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
183 183  
12 Total. Add lines 1 through 11........ 1,997,924 936,434  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 0 0   0
14 Other employee salaries and wages...... 313,393 0   313,393
15 Pension plans, employee benefits....... 29,480 0   29,480
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule).......        
c Other professional fees (attach schedule)....        
17 Interest............... 44,272 44,272   0
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
36,703 0   16,233
19 Depreciation (attach schedule) and depletion...      
20 Occupancy..............        
21 Travel, conferences, and meetings....... 312,300 0   312,300
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
207,117 39,004   168,113
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 943,265 83,276   839,519
25 Contributions, gifts, grants paid....... 1,607,226 1,607,226
26 Total expenses and disbursements. Add lines 24 and 25 2,550,491 83,276   2,446,745
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -552,567
b Net investment income (if negative, enter -0-) 853,158
c Adjusted net income (if negative, enter -0-)...  
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2023)
Form 990-PF (2023)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 675,084 2,385,122 2,385,122
2 Savings and temporary cash investments.........      
3 Accounts receivable right arrow12,105
Less: allowance for doubtful accounts right arrow     12,105 12,105
4 Pledges receivable right arrow  
Less: allowance for doubtful accounts right arrow        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) right arrow  
Less: allowance for doubtful accounts right arrow        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........   1,485 1,485
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 5,210,911 Click to see attachment
List of Attached Documents:
// Content
3,626,308 		3,626,308
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 2,090,220 Click to see attachment
List of Attached Documents:
// Content
2,180,121 		2,180,121
14 Land, buildings, and equipment: basis right arrow  
Less: accumulated depreciation (attach schedule) right arrow        
15 Other assets (describe right arrow)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 7,976,215 8,205,141 8,205,141
Liabilities 17 Accounts payable and accrued expenses.......... 935  
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe right arrow) Click to see attachment
List of Attached Documents:
// Content
364,629 		Click to see attachment
List of Attached Documents:
// Content
993,985
23 Total liabilities (add lines 17 through 22)......... 365,564 993,985
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here right arrow
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions...........    
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here right arrow
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........ 0 0
27 Paid-in or capital surplus, or land, bldg., and equipment fund 0 0
28 Retained earnings, accumulated income, endowment, or other funds 7,610,651 7,211,156
29 Total net assets or fund balances (see instructions)..... 7,610,651 7,211,156
30 Total liabilities and net assets/fund balances (see instructions). 7,976,215 8,205,141
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
7,610,651
2
Enter amount from Part I, line 27a .....................
2
-552,567
3
Other increases not included in line 2 (itemize) right arrowClick to see attachment
List of Attached Documents:
// Content
3
153,072
4
Add lines 1, 2, and 3 ..........................
4
7,211,156
5
Decreases not included in line 2 (itemize) right arrow
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
7,211,156
Form 990-PF (2023)
Form 990-PF (2023)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a UBS - 6177   2023-01-01 2023-12-31
b UBS - 6178   2023-01-01 2023-12-31
c UBS - 8298   2023-01-01 2023-12-31
d UBS - 8374   2023-01-01 2023-12-31
e UBS - 9688   2023-01-01 2023-12-31
UBS - 9816   2023-01-01 2023-12-31
UBS - 9818   2023-01-01 2023-12-31
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 879,526   1,121,270 -241,744
b 3,477,032   3,475,000 2,032
c 739,882   775,072 -35,190
d 670,971   699,858 -28,887
e 2,604,918   2,556,988 47,930
1,955,137   1,950,000 5,137
875,801   56,995 818,806
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       -241,744
b       2,032
c       -35,190
d       -28,887
e       47,930
      5,137
      818,806
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 568,084
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here right arrow and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 11,859
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 11,859
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 11,859
6 Credits/Payments:
a 2023 estimated tax payments and 2022 overpayment credited to 2023 6a 30,697
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 30,697
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment
List of Attached Documents:
// Content
8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......right arrow 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...right arrow 10 18,838
11 Enter the amount of line 10 to be: Credited to 2024 estimated taxright arrow18,838 Refundedright arrow 11 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. right arrow$ 0(2) On foundation managers.right arrow$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.right arrow$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
 
No
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
right arrowNJ
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
8b
Yes
 
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2023 or the taxable year beginning in 2023? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
 
No
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressright arrowFOCUSCENTRALAMERICA.ORG
14
The books are in care ofright arrowBARRY SEGAL Telephone no.right arrow (908) 279-7881

Located atright arrow67 MOUNTAIN BLVD STE 201WARRENNJ ZIP+4right arrow07059
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........right arrow
and enter the amount of tax-exempt interest received or accrued during the year ........right arrow
15
 
16 At any time during calendar year 2023, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country right arrow
Form 990-PF (2023)
Form 990-PF (2023)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........right arrow
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2023? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2023, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2023?....................
2a
 
No
If "Yes," list the years right arrow20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
right arrow20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2023 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
if the foundation had excess business holdings in 2023.) .....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2023? ..
4b
 
No
Form 990-PF (2023)
Form 990-PF (2023)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
 
No
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
 
 
c
Organizations relying on a current notice regarding disaster assistance check .........right arrow
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
 
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
BARRY SEGAL PRESIDENT
2.00 		0 0 0
67 MOUNTAIN BLVD 201
WARREN,NJ07059
JENNIFER SHORE TRUSTEE
1.00 		0 0 0
67 MOUNTAIN BLVD 201
WARREN,NJ07059
MARTIN SEGAL VICE PRESIDENT
1.00 		0 0 0
67 MOUNTAIN BLVD 201
WARREN,NJ07059
SHARON HARRISON TRUSTEE
1.00 		0 0 0
67 MOUNTAIN BLVD 201
WARREN,NJ07059
BROOKS SMITH TRUSTEE
1.00 		0 0 0
67 MOUNTAIN BLVD 201
WARREN,NJ07059
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
JODIANNA RINGEL COSTA RICA OPERATION
40.00 		145,833 4,796 0
10 7TH ST
FRENCHTOWN,NJ08825
Total number of other employees paid over $50,000...................right arrow 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
NGOSOURCE CONSULTING 72,825
435 BRANNAN STREET SUITE 100
SAN FRANCISCO,CA94107
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1  
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1 FOCUS CENTRAL AMERICA HELD A PARTNER APPRECIATION SUMMIT TO REVIEW AND CELEBRATE ACCOMPLISHMENTS, PROVIDE A VISION FOR THE FUTURE AND EDUCATE ATTENDEES. 261,404
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................right arrow261,404
Form 990-PF (2023)
Form 990-PF (2023)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
6,264,683
b
Average of monthly cash balances.......................
1b
987,058
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, b, and c).........................
1d
7,251,741
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
7,251,741
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
108,776
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
7,142,965
6
Minimum investment return. Enter 5% (0.05) of line 5................
6
357,148
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
357,148
2a
Tax on investment income for 2022 from Part V, line 5.......
2a
11,859
b
Income tax for 2022. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
11,859
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
345,289
4
Recoveries of amounts treated as qualifying distributions................
4
0
5
Add lines 3 and 4............................
5
345,289
6
Deduction from distributable amount (see instructions).................
6
0
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
345,289
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
1a
2,446,745
b
Program-related investments—total from Part VIII-B..................
1b
261,404
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
2,708,149
Form 990-PF (2023)
Form 990-PF (2023)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2022 		(c)
2022 		(d)
2023
1 Distributable amount for 2023 from Part X, line 7 345,289
2 Undistributed income, if any, as of the end of 2022:
a Enter amount for 2022 only....... 0
b Total for prior years:20 , 20, 20 0
3 Excess distributions carryover, if any, to 2022:
a From 2018......  
b From 2019......  
c From 2020......  
d From 2021...... 125,139
e From 2022...... 1,232,691
f Total of lines 3a through e ........ 1,357,830
4Qualifying distributions for 2023 from Part
XI, line 4: right arrow$ 2,708,149
a Applied to 2022, but not more than line 2a 0
b Applied to undistributed income of prior years
(Election required—see instructions)..... 		0
c Treated as distributions out of corpus (Election
required—see instructions)........ 		0
d Applied to 2023 distributable amount..... 345,289
e Remaining amount distributed out of corpus 2,362,860
5 Excess distributions carryover applied to 2023. 0 0
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 3,720,690
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		0
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		0
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		0
e Undistributed income for 2022. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		0
f Undistributed income for 2023. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2024 .......... 		0
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		0
8 Excess distributions carryover from 2018 not
applied on line 5 or line 7 (see instructions) ... 		0
9 Excess distributions carryover to 2024.
Subtract lines 7 and 8 from line 6a ...... 		3,720,690
10 Analysis of line 9:
a Excess from 2019....  
b Excess from 2020....  
c Excess from 2021.... 125,139
d Excess from 2022.... 1,232,691
e Excess from 2023.... 2,362,860
Form 990-PF (2023)
Form 990-PF (2023)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2023, enter the date of the ruling ...... right arrow
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2023 (b) 2022 (c) 2021 (d) 2020
         
b 85% (0.85) of line 2a .........          
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		         
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		         
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		         
3 Complete 3a, b, or c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......          
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		          
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		         
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		         
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		         
(3) Largest amount of support
from an exempt organization		          
(4) Gross investment income          
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
BARRY SEGAL
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
BARRY SEGAL
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here right arrow
aThe name, address, and telephone number or email address of the person to whom applications should be addressed:
bThe form in which applications should be submitted and information and materials they should include:
cAny submission deadlines:
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
Form 990-PF (2023)
Form 990-PF (2023)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

A BETTER LIFE GUATEMALA

229 SPRINGFIELD AVE
PINE BEACH,NJ08741 		NONE N/A CHARITABLE PURPOSE 9,000

A BETTER LIFE GUATEMALA

229 SPRINGFIELD AVE
PINE BEACH,NJ08741 		NONE N/A CHARITABLE PURPOSE 9,000

ABESUCHI

AVENIDA 15 DE SEPTIEMBRE 66 BARRIO
CONCEPCION SUCHITOTO
CUSCUTLAN    
ES 		NONE N/A CHARITABLE PURPOSE 7,500

ACCION HONDURAS

COL RICARDO MADURO BO
LEPATERIQUE    
HO 		NONE N/A CHARITABLE PURPOSE 5,000

ACD GUATEMALA

1 AVENIDA 1-50 ZONA 10 PACAJA BAJO
QUETZALTENANGO   09001
GT 		NONE N/A CHARITABLE PURPOSE 13,000

ACD GUATEMALA

1 AVENIDA 1-50 ZONA 10 PACAJA BAJO
QUETZALTENANGO   09001
GT 		NONE N/A CHARITABLE PURPOSE 13,000

ACMM

BARRIO LA PAZ AVENIDO LOS RAMIRES
MORAZAN   03217
ES 		NONE N/A CHARITABLE PURPOSE 15,000

ADISA

CATON TZAMCHICHAM SANTIAGO ATITLAN
SOLOLA    
GT 		NONE N/A CHARITABLE PURPOSE 10,000

ADISA

CATON TZAMCHICHAM SANTIAGO ATITLAN
SOLOLA    
GT 		NONE N/A CHARITABLE PURPOSE 15,000

ADIT

PARAJE TZANJUYUN DEL CANTON PAQUI
TOTONICAPAN    
GT 		NONE N/A CHARITABLE PURPOSE 7,500

AGUA PARA EL PUEBLO

CASA 5028 BARRIO SAN RAFAEL
TERENCIO SIERRA
TEGUCIGALPA    
HO 		NONE N/A CHARITABLE PURPOSE 20,000

AGUA PARA EL PUEBLO

CASA 5028 BARRIO SAN RAFAEL
TERENCIO SIERRA
TEGUCIGALPA    
HO 		NONE N/A CHARITABLE PURPOSE 10,000

AJKUN PA LE QATINIMIT

SECTOR MAXENO SANTO TOMAS LA UNION
SUCHITEPEQUEZ   10017
GT 		NONE N/A CHARITABLE PURPOSE 10,000

AJKUN PA LE QATINIMIT

SECTOR MAXENO SANTO TOMAS LA UNION
SUCHITEPEQUEZ   10017
GT 		NONE N/A CHARITABLE PURPOSE 10,000

AJUBI

4A AVENIDA NORTE
BARRIO EL CONVENTO SANTA    
ES 		NONE N/A CHARITABLE PURPOSE 5,000

ALSARE

CONDOMINIO LOS HEROES SEPTIMO NIVEL
LOCAL 7 D BOULEVAR LOS HEROES
SAN SALVADOR    
ES 		NONE N/A CHARITABLE PURPOSE 10,000

ALSARE

CONDOMINIO LOS HEROES SEPTIMO NIVEL
LOCAL 7 D BOULEVAR LOS HEROES
SAN SALVADOR    
ES 		NONE N/A CHARITABLE PURPOSE 10,000

AMEDIPK

PARAJE TXAM QAJA SANTA EULALIA
HUEHUETENANGO    
GT 		NONE N/A CHARITABLE PURPOSE 10,000

AMIGOS DEL APRENDIZAJE

RIO ORO DE SANTA ANA PARQUE MONTANA
DEL SOL
SAN JOSE   10901
CS 		NONE N/A CHARITABLE PURPOSE 15,000

AMIGOS DEL APRENDIZAJE

RIO ORO DE SANTA ANA PARQUE MONTANA
DEL SOL
SAN JOSE   10901
CS 		NONE N/A CHARITABLE PURPOSE 20,000

AMIGOS DEL LAGO ATITLAN

AVENIDA LA REFORMA 8-95 ZONA 10
LOCAL 11
GUATEMALA CITY    
GT 		NONE N/A CHARITABLE PURPOSE 15,000

AMOR ES ACCION

CALLE LAS ROSAS 8-9 COL LA SULTANA
ANTIGUO CUSCATLAN    
ES 		NONE N/A CHARITABLE PURPOSE 5,000

AMOS

3088 HABERLEIN RD
GIBSONIA,PA15044 		NONE N/A CHARITABLE PURPOSE 15,000

AMOS

3088 HABERLEIN RD
GIBSONIA,PA15044 		NONE N/A CHARITABLE PURPOSE 15,000

ANGELS FOR ACTION

209 WEST SECOND STREET
PLAINFIELD,NJ07060 		NONE N/A CHARITABLE PURPOSE 6,000

ARBOLES DE JUSTICIA

RESIDENCIAL PLAZA 16 CASAS A LA
PARDE DUNKIN DONUTS DE LA KENNEDY
TEGUCIGALPA    
HO 		NONE N/A CHARITABLE PURPOSE 5,000

ARBOLES DE JUSTICIA

RESIDENCIAL PLAZA 16 CASAS A LA
PARDE DUNKIN DONUTS DE LA KENNEDY
TEGUCIGALPA    
HO 		NONE N/A CHARITABLE PURPOSE 5,000

ARBOLES DE JUSTICIA

RESIDENCIAL PLAZA 16 CASAS A LA
PARDE DUNKIN DONUTS DE LA KENNEDY
TEGUCIGALPA    
HO 		NONE N/A CHARITABLE PURPOSE 5,000

ASAPROSAR

KM 62 1/2 CARRETERA PANAMERICANA
COLONIA EL MORA
SANTA ANA    
ES 		NONE N/A CHARITABLE PURPOSE 15,000

ASAPROSAR

KM 62 1/2 CARRETERA PANAMERICANA
COLONIA EL MORA
SANTA ANA    
ES 		NONE N/A CHARITABLE PURPOSE 15,000

ASOCIACIO LAS HORMIGAS

COLONIA BELLA VISTA 5TA CALLE
INTIBUCA    
HO 		NONE N/A CHARITABLE PURPOSE 20,000

ASOCIACION ANDAR

COLINAS 39 CALLE NORTE BLOQUE E
CASES 311
TEGUCIGALPA    
HO 		NONE N/A CHARITABLE PURPOSE 5,000

ASOCIACION ANDAR

COLINAS 39 CALLE NORTE BLOQUE E
CASES 311
TEGUCIGALPA    
HO 		NONE N/A CHARITABLE PURPOSE 5,000

ASOCIACION CEDCAS DE LOS LAGO

RESIDENCIAL LOS LAGOS CASA 58C
HEREDIA    
CS 		NONE N/A CHARITABLE PURPOSE 15,000

ASOCIACION CEDCAS DE LOS LAGO

RESIDENCIAL LOS LAGOS CASA 58C
HEREDIA    
CS 		NONE N/A CHARITABLE PURPOSE 15,000

ASOCIACION CIUDADANA MIGUELENOS EN ACCION

10 A CALLE ORIENTE 8-A COLONIA RIO
GRANDE
SAN MIGUEL    
ES 		NONE N/A CHARITABLE PURPOSE 15,000

ASOCIACION COMUNIDAD LA ESPERANZA

COL LA ESPERANZA 5-20 ZONA 6
CHIMALTENANGO   04001
GT 		NONE N/A CHARITABLE PURPOSE 5,000

ASOCIACION DE RETORNADOS GUATEMALTECOS

15 CALLE 7-58 ZONA 13
COLONIA AURORA I    
GT 		NONE N/A CHARITABLE PURPOSE 10,000

ASOCIACION LA PUERTA DE ESPERANZA

17 AV 7-97 ZONA 11
CIUDAD DE GUATEMALA    
GT 		NONE N/A CHARITABLE PURPOSE 5,000

AZUL ORIGINARIO

AVENIDA ISIDRO MENENDEZ BLOCK 3 30
COLONIA MEDICA
SAN SALVADOR    
ES 		NONE N/A CHARITABLE PURPOSE 12,000

AZUL ORIGINARIO

AVENIDA ISIDRO MENENDEZ BLOCK 3 30
COLONIA MEDICA
SAN SALVADOR    
ES 		NONE N/A CHARITABLE PURPOSE 12,000

BAYAN HONDURAS

BO BELLA VISTA 5TA AVE 24 CALLE
HO 		NONE N/A CHARITABLE PURPOSE 5,000

BIBLIOTECA RIJA'TZUUL NA'OOJ

CANTON CENTRAL SAN JUAN LA LAGUNA
SOLOLA   07017
GT 		NONE N/A CHARITABLE PURPOSE 5,000

BIEN DE MUJER

GOICOECHEA CALLE BLA DE IS ESQUINA
NOROESTE DE
SAN JOSE    
CS 		NONE N/A CHARITABLE PURPOSE 10,000

BIEN DE MUJER

GOICOECHEA CALLE BLA DE IS ESQUINA
NOROESTE DE
SAN JOSE    
CS 		NONE N/A CHARITABLE PURPOSE 10,000

CALIDAD DE VIDA

BARRIO SAN FELIPE FRENTE A
REPOSTERIA EL HOGAR
TEGUCIGALPA    
HO 		NONE N/A CHARITABLE PURPOSE 10,000

CALIDAD DE VIDA

BARRIO SAN FELIPE FRENTE A
REPOSTERIA EL HOGAR
TEGUCIGALPA    
HO 		NONE N/A CHARITABLE PURPOSE 10,000

CASA ESPERANZA

CALLE 24 Y AVE JUSTO AROSEMENA
PANAMA CITY    
PM 		NONE N/A CHARITABLE PURPOSE 20,000

CHISPA PROJECT

2214 PLEASANT RIDGE ROAD
GLEN CARBON,IL62034 		NONE N/A CHARITABLE PURPOSE 5,000

CIRCULA

4TA CII ORIENTE 41
ANTIGUA    
GT 		NONE N/A CHARITABLE PURPOSE 5,000

CLEAN INTERNATIONAL

ATTN HEATHER BAKER 675 E SANTA
CLARA ST 401
VENTURA,CA93002 		NONE N/A CHARITABLE PURPOSE 20,000

CODIMCA

CASA 1336
HO 		NONE N/A CHARITABLE PURPOSE 5,000

COMITE DE FAMILIARES DE MIGRANTES DESAPAR

BARRIO LAS DELICIAS 3 CALLE 1 Y 2
AVENID PLAZA SANTA INES
YORO    
HO 		NONE N/A CHARITABLE PURPOSE 10,000

COMITE DE FAMILIARES DE MIGRANTES DESAPAR

BARRIO LAS DELICIAS 3 CALLE 1 Y 2
AVENID PLAZA SANTA INES
YORO    
HO 		NONE N/A CHARITABLE PURPOSE 10,000

COMPALCIHT

5WH4MPV
TIPITAPA    
NU 		NONE N/A CHARITABLE PURPOSE 1,500

CONEXION

CALLE LA REFORMA 249
SAN SALVADOR    
ES 		NONE N/A CHARITABLE PURPOSE 20,000

CONTEXTOS

FINAL 8A CALLE OTE38 COLONIA UTILA
SANTA TELCA    
ES 		NONE N/A CHARITABLE PURPOSE 15,900

CONTEXTOS

FINAL 8A CALLE OTE38 COLONIA UTILA
SANTA TELCA    
ES 		NONE N/A CHARITABLE PURPOSE 15,000

CRIPDES

FINAL CALLE MARIA AUXILIADORA 23
CALLE PENIENTE 151
COLONIA LAYACOS    
ES 		NONE N/A CHARITABLE PURPOSE 12,000

CRIPDES

FINAL CALLE MARIA AUXILIADORA 23
CALLE PENIENTE 151
COLONIA LAYACOS    
ES 		NONE N/A CHARITABLE PURPOSE 12,000

DALE UNA MANO

25 METROS SUR DEL SUPER BATAAN O LA
LICORERA LUIS
BATAAN,LIMON70502
CS 		NONE N/A CHARITABLE PURPOSE 5,000

EDUCATE

CENTRO JUVENIL Y BIBLIOTECA
MUNICIPAL RIGOBERTO PARADES
TRINIDAD,SANTA BARABARA  
HO 		NONE N/A CHARITABLE PURPOSE 7,500

EDUCATE2ENVISION

FRANCISCO MORAZAN BARRIO EL CENTRO
1
HO 		NONE N/A CHARITABLE PURPOSE 5,000

EL DIRECTORIO GUATEMALA

CALLE SAN LUQUITAS CASA 27 ZONA 0
SACATAPEQUEZ
ANTIGUA    
GT 		NONE N/A CHARITABLE PURPOSE 1,226

ENLACES

B AVE HEURTEMATTE BLDG 2ND FL
SANTA ANA    
PM 		NONE N/A CHARITABLE PURPOSE 15,000

ENLACES NICARAGUENSES EN CR

RIO AZUL TRES LA UNION
RIOS DE CARTAGO   30308
CS 		NONE N/A CHARITABLE PURPOSE 3,300

ENSENA POR PANAMA

PISO 15
CIUDAD DE PANAMA    
PM 		NONE N/A CHARITABLE PURPOSE 5,000

EPRODEP

LOTE 51 MANZANA Y SECTOR ENCIOS DE
CIUDAD SAN JUAN
SACATEPEQUEZ    
GT 		NONE N/A CHARITABLE PURPOSE 5,000

FACTORIA CIUDADANA

COLONIA ULTILA 9NA AVE SUR Y 6TA
CALLE ORIENTE 4-1 LA LIBERT
SANTA TECLA    
ES 		NONE N/A CHARITABLE PURPOSE 10,000

FACTORIA CIUDADANA

COLONIA ULTILA 9NA AVE SUR Y 6TA
CALLE ORIENTE 4-1 LA LIBERT
SANTA TECLA    
ES 		NONE N/A CHARITABLE PURPOSE 10,000

FCAM

ZAPOTE DISTRICT MONTEALEGRE
URBANIZATION
SAN JOSE    
CS 		NONE N/A CHARITABLE PURPOSE 15,000

FCAM

ZAPOTE DISTRICT MONTEALEGRE
URBANIZATION
SAN JOSE    
CS 		NONE N/A CHARITABLE PURPOSE 15,000

FUMOLIJUP

URBANIZACION LOS ANGELES EDIFICO EL
EDUCADO
CIUDAD DE PANAMA    
PM 		NONE N/A CHARITABLE PURPOSE 5,000

FUNDACION ACCION JOVEN

CURRIDABAT
SAN JOSE    
CS 		NONE N/A CHARITABLE PURPOSE 15,000

FUNDACION ACCION JOVEN

CURRIDABAT
SAN JOSE    
CS 		NONE N/A CHARITABLE PURPOSE 15,000

FUNDACION COATEPQUE

15 CALLE PONIENTE
SAN SALVADOR   4319
ES 		NONE N/A CHARITABLE PURPOSE 5,000

FUNDACION COATEPQUE

15 CALLE PONIENTE
SAN SALVADOR   4319
ES 		NONE N/A CHARITABLE PURPOSE 5,000

FUNDACION DORCAS

KM 245 CARRETERA A SANTA ANA CANTON
EL BOTONCILLAL MUNICIPIO DE COLON D
SAN SALVADOR    
ES 		NONE N/A CHARITABLE PURPOSE 10,000

FUNDACION HERENCIA VIVA

21 AV 2-28 A ZONA 3
QUETZALTENANGO   09001
GT 		NONE N/A CHARITABLE PURPOSE 15,000

FUNDACION HERENCIA VIVA

21 AV 2-28 A ZONA 3
QUETZALTENANGO   09001
GT 		NONE N/A CHARITABLE PURPOSE 15,000

FUNDACION HERMANO MERCEDES RUIZ

AVENIDA RIO AMAZONAS CASA N4
COLONIA JARDINES DE GUADALUPE ANTIG
CUSCUTLAN    
ES 		NONE N/A CHARITABLE PURPOSE 9,000

FUNDACION NUEVA ESPERANZA RIO NEGRO

1A CALLE 7-56 ZONA 1 RABINAL
BAJA VERAPEZ    
GT 		NONE N/A CHARITABLE PURPOSE 5,000

FUNDACION RAHAB

125 NTS ESTE DEL BCR PAYEO DE LOS
ESTUDIANTES
SAN JOSE    
CS 		NONE N/A CHARITABLE PURPOSE 20,000

FUNDACION RAHAB

125 NTS ESTE DEL BCR PAYEO DE LOS
ESTUDIANTES
SAN JOSE    
CS 		NONE N/A CHARITABLE PURPOSE 20,000

FUNDACION SEGUNDO MONTES

CASERIO SAN LUIS
MEANGUERA    
ES 		NONE N/A CHARITABLE PURPOSE 5,000

FUNDACION UNIDOS POR LA NINEZ

LLANOS DE CURUNDU DUPLEX 1996 A
CIUDAD DE PANAMA    
PM 		NONE N/A CHARITABLE PURPOSE 8,000

FUNDAMUNI

COLONIA AVILA CALLE A CASA 124
SAN SALVADOR    
ES 		NONE N/A CHARITABLE PURPOSE 15,000

FUNDAMUNI

COLONIA AVILA CALLE A CASA 124
SAN SALVADOR    
ES 		NONE N/A CHARITABLE PURPOSE 10,000

FUNPRES

CONDOMINIO FERIA ROSA LOCAL B-121
SAN SALVADOR    
ES 		NONE N/A CHARITABLE PURPOSE 15,000

FUSAL

CALLE CIRCUNVALACION POLIGONO B NO
5 INDUSTRIAL PLAN DE LA LAGUNA
CUSCUTLAN    
ES 		NONE N/A CHARITABLE PURPOSE 20,000

GLOBAL FUND FOR CHILDREN

1411 K STREET NW SUITE 1200
WASHINGTON,DC20005 		NONE N/A CHARITABLE PURPOSE 15,000

GO JOVEN

COL ALTOS DE MIRAMONTE ATRAS DE
CASCADAS MALL CONTIGO A CAFE UR CAS
ANTIGUA    
GT 		NONE N/A CHARITABLE PURPOSE 15,000

GRUPO GUINOPENO AMBIENTALISTA

BARRIO ABAJO
GUINOPE EL PARAISO    
HO 		NONE N/A CHARITABLE PURPOSE 10,000

GRUPO GUINOPENO AMBIENTALISTA

BARRIO ABAJO
GUINOPE EL PARAISO    
HO 		NONE N/A CHARITABLE PURPOSE 15,000

HOGAR FATIMA

OCALLE 20-62 Z 15 COL VISTA HERMOSA
II
GUATEMALA CITY    
GT 		NONE N/A CHARITABLE PURPOSE 13,000

HOGAR FATIMA

OCALLE 20-62 Z 15 COL VISTA HERMOSA
II
GUATEMALA CITY    
GT 		NONE N/A CHARITABLE PURPOSE 13,000

IBM- PROJECT HOPE

1220 19TH STREET NW SUITE 800
WASHINGTON,DC20036 		NONE N/A CHARITABLE PURPOSE 15,000

IBM- PROJECT HOPE

1220 19TH STREET NW SUITE 800
WASHINGTON,DC20036 		NONE N/A CHARITABLE PURPOSE 10,000

JUNAM

2DA AVENIDA 2-12 ZONA 2
SANTA CRUZ DE GUICHE    
GT 		NONE N/A CHARITABLE PURPOSE 5,000

LA ESPERANZA

88 NORWOOD AVE
KENSINGTON,CA94707 		NONE N/A CHARITABLE PURPOSE 15,000

LEER PARA SONAR

COL QUEZALTEPEC FIN 4A AVENIDA
NORTE 9
QUEZALTEPEQUE    
ES 		NONE N/A CHARITABLE PURPOSE 2,500

MUCHAS MAS

URBAUIPACION TO LUCA CALLE PAZHERAL
120
SAN SALVADOR    
ES 		NONE N/A CHARITABLE PURPOSE 15,000

NEW SUN ROAD

2DA AVENIDA 6-45 ZONA 2 SAN PEDRO
CARCHA
ALTA VERAPAZ   16009
GT 		NONE N/A CHARITABLE PURPOSE 5,000

NUEVOS HORIZONTES

INTERIOR BIBLIOTECA HORTENCIO DE
ICAZA
LA CHORRERA    
PM 		NONE N/A CHARITABLE PURPOSE 10,000

ODRES NUEVO GT

9A AV ZONA 2
SANTA CRUZ DE GUICHE    
GT 		NONE N/A CHARITABLE PURPOSE 6,500

ODRES NUEVO GT

9A AV ZONA 2
SANTA CRUZ DE GUICHE    
GT 		NONE N/A CHARITABLE PURPOSE 6,500

OMETEPE

MERIDA VOLCAN MADERAS CENTRO
AMERICA APA
ISLA DE OMETEPE RIVAS    
NU 		NONE N/A CHARITABLE PURPOSE 11,000

OMETEPE

MERIDA VOLCAN MADERAS CENTRO
AMERICA APA
ISLA DE OMETEPE RIVAS    
NU 		NONE N/A CHARITABLE PURPOSE 11,000

OYE HONDURAS

3351 18TH ST NW
WASHINGTON,DC20010 		NONE N/A CHARITABLE PURPOSE 10,000

OYE HONDURAS

3351 18TH ST NW
WASHINGTON,DC20010 		NONE N/A CHARITABLE PURPOSE 10,000

PADECOMSM

BARRIO EL CENTRO PERQUIN DEPARTAMEN
O DE MORAZAN
ES 		NONE N/A CHARITABLE PURPOSE 7,500

PADECOMSM

BARRIO EL CENTRO PERQUIN DEPARTAMEN
O DE MORAZAN
ES 		NONE N/A CHARITABLE PURPOSE 7,500

PEACEWORKS

1125 WOOLEY AVE
UNION,NJ07083 		NONE N/A CHARITABLE PURPOSE 12,500

PEACEWORKS

1125 WOOLEY AVE
UNION,NJ07083 		NONE N/A CHARITABLE PURPOSE 7,500

PEACEWORKS

1125 WOOLEY AVE
UNION,NJ07083 		NONE N/A CHARITABLE PURPOSE 6,500

PEACEWORKS

1125 WOOLEY AVE
UNION,NJ07083 		NONE N/A CHARITABLE PURPOSE 6,000

PEACEWORKS

1125 WOOLEY AVE
UNION,NJ07083 		NONE N/A CHARITABLE PURPOSE 7,000

PENNAT

11 CALLE 6-23 Z 1 EDIFICIO COFINO
4TO NIVEL OF1
GUATEMALA CITY    
GT 		NONE N/A CHARITABLE PURPOSE 15,000

PENNAT

11 CALLE 6-23 Z 1 EDIFICIO COFINO
4TO NIVEL OF1
GUATEMALA CITY    
GT 		NONE N/A CHARITABLE PURPOSE 15,000

PERONIA ADOLESCENTE

2 AVENIDA 8-89 CIUDAD PERONIA ZONA
8 DE VILLA NUEVA
CIUDAD DE GUATEMALA    
GT 		NONE N/A CHARITABLE PURPOSE 5,000

PROYECTO ABRAHAM

TRES RIOS
CARTAGO   30301
CS 		NONE N/A CHARITABLE PURPOSE 20,000

PROYECTO ABRAHAM

TRES RIOS
CARTAGO   30301
CS 		NONE N/A CHARITABLE PURPOSE 20,000

PROYECTO SOCIAL ORQUESTAL UREMU

5TA CALLE 3 Y 4 AVENIDA SALONES MH
BO BARANDILLAS
SAN PEDRO SULA CORTES    
HO 		NONE N/A CHARITABLE PURPOSE 5,000

PROYECTO VIDA

1 CALLE 80-25 LOTIFICACION PALMERAS
00000 PAJAPITA
SAN MARCOS    
GT 		NONE N/A CHARITABLE PURPOSE 9,000

PROYECTO VIDA

1 CALLE 80-25 LOTIFICACION PALMERAS
00000 PAJAPITA
SAN MARCOS    
GT 		NONE N/A CHARITABLE PURPOSE 9,000

RED COIPRODEN

COL HUMUYA AVENIDA SABANA
TEGUCIGALPA    
HO 		NONE N/A CHARITABLE PURPOSE 5,000

REPORTAR SIN MIEDO

11101 FRANCISCO MORAZAN
TEGUCIGALPA    
HO 		NONE N/A CHARITABLE PURPOSE 2,500

ROBLEALTO ASSOCIATION

FROM THE CENTRO COMERCIAL DEL SUR
75 METERS SOU
ZAPOTE Y GRIEGA    
CS 		NONE N/A CHARITABLE PURPOSE 10,000

ROBLEALTO ASSOCIATION

FROM THE CENTRO COMERCIAL DEL SUR
75 METERS SOU
ZAPOTE Y GRIEGA    
CS 		NONE N/A CHARITABLE PURPOSE 15,000

SEMILLA NUEVA

3909 W CAMAS
BOISE,ID83705 		NONE N/A CHARITABLE PURPOSE 30,000

SERSO HONDURAS

31401 JUTIAPA
ATLANTIDA    
HO 		NONE N/A CHARITABLE PURPOSE 5,000

TEENSSMART INTERNATIONAL

107 APPLE CART WAY
MORRISVILLE,NC27560 		NONE N/A CHARITABLE PURPOSE 15,000

TEENSSMART INTERNATIONAL

107 APPLE CART WAY
MORRISVILLE,NC27560 		NONE N/A CHARITABLE PURPOSE 15,000

TEJIENDO FUTUROS

CALLE A SANTA CATARINA PALOPO ZONA
3 PANAJACHEL
SOLOLA    
GT 		NONE N/A CHARITABLE PURPOSE 9,000

TEJIENDO FUTUROS

CALLE A SANTA CATARINA PALOPO ZONA
3 PANAJACHEL
SOLOLA    
GT 		NONE N/A CHARITABLE PURPOSE 9,000

TICOS Y NICAS

RESIDENCIAS ACROPOLIS ESCAZU
SAN JOSE    
CS 		NONE N/A CHARITABLE PURPOSE 2,500

TIERRA NUEVA

7A CALLE 11-62 ZONA 4
HUEHUETENANGO    
GT 		NONE N/A CHARITABLE PURPOSE 5,000

TIERRA NUEVA

7A CALLE 11-62 ZONA 4
HUEHUETENANGO    
GT 		NONE N/A CHARITABLE PURPOSE 25,000

TOGETHER FOR GIRLS

1889F NW SUITE 350
WASHINGTON,DC20006 		NONE N/A CHARITABLE PURPOSE 12,000

TRICKLE UP

31 W 34TH ST STE 7001
NEW YORK,NY10001 		NONE N/A CHARITABLE PURPOSE 20,000

UN MUNDO

873 SANTA CRUZ AVE 202
MENLO PARK,CA94025 		NONE N/A CHARITABLE PURPOSE 10,000

UN MUNDO

873 SANTA CRUZ AVE 202
MENLO PARK,CA94025 		NONE N/A CHARITABLE PURPOSE 15,000

UNITED WAY OF HUNTERDON COUNTY

4 WALTER E FORAN BOULEVARD SUITE
401
FLEMINGTON,NJ08822 		NONE N/A CHARITABLE PURPOSE 5,000

VITAMIN ANGELS

6500 HOLLISTER AVE SUITE 130
GOLETA,CA93117 		NONE N/A CHARITABLE PURPOSE 1,800

VITAMIN ANGELS

6500 HOLLISTER AVE SUITE 130
GOLETA,CA93117 		NONE N/A CHARITABLE PURPOSE 15,000

VOCES VITALES

CIUDAD DEL SABER EDIFICIO 234
PANAMA CITY    
PM 		NONE N/A CHARITABLE PURPOSE 15,000

VOCES Y MANOS

AREA RURAL DEL MUNICIPIO DE RABINAL
BAJA VERAPAZ   15003
GT 		NONE N/A CHARITABLE PURPOSE 2,500

WINGS GUATEMALA

PO BOX 1043
PUEBLO,CO81002 		NONE N/A CHARITABLE PURPOSE 30,000

WOMEN'S JUSTICE INITIATIVE

2DA CALLE 3-14 ZONA 1
PATZUN    
GT 		NONE N/A CHARITABLE PURPOSE 7,500

YO'O GUATEMALA

10 AVENIDA 43-05 ZONA 12
COLONIA PRADOS DE MONTE M    
GT 		NONE N/A CHARITABLE PURPOSE 5,000
Total .................................right arrow 3a 1,607,226
bApproved for future payment
Total ................................. right arrow 3b 0
Form 990-PF (2023)
Form 990-PF (2023)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		         
4 Dividends and interest from securities ....     14 368,167  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....     14 183  
8 Gain or (loss) from sales of assets other than
inventory ............ 		    18 568,084  
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue: a
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 936,434 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
936,434
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
Form 990-PF (2023)
Form 990-PF (2023)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
right arrow right arrow
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date Check if self-
employed right arrow		 PTIN
Firm's name SmallBullet
 Firm's EIN SmallBullet
Firm's address SmallBullet


 Phone no.
Form 990-PF (2023)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
FOCUS CENTRAL AMERICA
 
Employer identification number

87-1440781
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
FOCUS CENTRAL AMERICA
  		Employer identification number
87-1440781
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
BARRY SEGAL
67 MOUNTAIN BLVD STE 201
 
WARREN, NJ07059

$ 558,855


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
BARRY SEGAL
67 MOUNTAIN BLVD STE 201
 
WARREN, NJ07059

$ 302,635


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
BARRY SEGAL
67 MOUNTAIN BLVD STE 201
 
WARREN, NJ07059

$ 200,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
FOCUS CENTRAL AMERICA
  		Employer identification number

87-1440781
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
1
 3,000 SHS - AAPL $ 558,855 2023-06-23
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
2
 1,745 SHS - AAPL $ 302,635 2023-09-26
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
FOCUS CENTRAL AMERICA
  		Employer identification number

87-1440781
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID:  
Software Version:  

TY 2023 InvestmentsCorpStockSchedule
Name:
FOCUS CENTRAL AMERICA
EIN:
87-1440781
Name of Stock End of Year Book Value End of Year Fair Market Value
UBS #6177 - COMMON STOCK 966,868 966,868
UBS #8298 - COMMON STOCK 836,560 836,560
UBS #8374 - COMMON STOCK 628,308 628,308
UBS #9688 - COMMON STOCK 1,194,572 1,194,572

TY 2023 InvestmentsOtherSchedule2
Name:
FOCUS CENTRAL AMERICA
EIN:
87-1440781
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
UBS #8298 - ETFS AT COST 242,435 242,435
INVESTMENT IN FCA PROPERTIES AT COST 4,451 4,451
UBS #9816 - STRUCTURED PRODUCTS AT COST 966,600 966,600
UBS #9818 - MONEY MARKET INSTRUMENTS AT COST 966,635 966,635

TY 2023 OtherExpensesSchedule
Name:
FOCUS CENTRAL AMERICA
EIN:
87-1440781
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
MARKETING EXPENSE 1,986 0   1,986
OUTSIDE CONTRACT SERVICES 6,960 0   6,960
INVESTMENT FEES 39,004 39,004   0
BANK FEES 1,424 0   1,424
SUBSCRIPTIONS 4,491 0   4,491
SUPPLIES 3,536 0   3,536
ADP PROCESSING FEE 1,876 0   1,876
TELEPHONE 140 0   140
PROFESSIONAL FEES 83,768 0   83,768
OTHER EXPENSE 711 0   711
INSURANCE 2,025 0   2,025
MEMBERSHIPS 1,500 0   1,500
OTHER COSTS 1,006 0   1,006
OTHER PAYROLL EXPENSES 43,464 0   43,464
UTILITIES 226 0   226
EVENTS 15,000 0   15,000


TY 2023 OtherIncomeSchedule2
Name:
FOCUS CENTRAL AMERICA
EIN:
87-1440781
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
MISC. INCOME 183 183 183


TY 2023 OtherIncreasesSchedule
Name:
FOCUS CENTRAL AMERICA
EIN:
87-1440781
Description Amount
BOOK/TAX ADJUST. ON SALES & UNREALIZED GAINS ON CONT OF APP. SECURITIES 153,072


TY 2023 OtherLiabilitiesSchedule
Name:
FOCUS CENTRAL AMERICA
EIN:
87-1440781
Description Beginning of Year - Book Value End of Year - Book Value
UBS LINE OF CREDIT 354,629 993,985
RETURNED WIRES 10,000 0


TY 2023 TaxesSchedule
Name:
FOCUS CENTRAL AMERICA
EIN:
87-1440781
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PAYROLL TAXES 16,233 0   16,233
FEDERAL TAXES 20,000 0   0
FOREIGN TAXES PAID 470 0   0