Where FOCE Giving Goes
At FOCE, we take our responsibility to honor donor intent with the utmost seriousness. Every designated gift is carefully tracked and allocated solely for the purpose specified by the donor. We maintain a clear separation of funds to ensure that donations restricted to specific programs or projects. Gifts that are designated for a particular program, such as sponsorship, are included within the “General Fund” as they cover our ongoing operating costs, but are carefully tracked to ensure that any funds designated for a particular program are used for that program. Our team conducts internal reviews and collaborates closely with Casa Bernabé to verify that funds are used as directed. For all designated donations, we implement monitoring procedures and require documentation to confirm that every dollar is used in accordance with the donor’s wishes. This level of transparency and accountability reflects our deep commitment to financial integrity and faithful stewardship.
Below is a breakdown of FOCE’s primary funds and financial statement line items to help you understand how your support directly impacts the mission of Casa Bernabé.
General Fund
Supports the day-to-day operations of FOCE and Casa Bernabé. This includes administration and all Casa Bernabé programming, including the family units, school, clinic, Families United, transitional program and vocational training.
Teams Fund
Tracks the costs and contributions from short-term visiting teams. These funds cover room, board, on-campus project costs for team members and salaries for teams staff. Any surplus may be used to help with general fund expenses during low donation months.
Designated Fund
Used exclusively for donor-restricted projects or programs outside the regular budget. 100% of these funds go directly to Casa Bernabé for the specific purpose you designated. FOCE monitors every dollar to ensure proper use.
Missionary Fund
Tracks support raised by our missionaries: Edgar & Sara Salguero, Tony Breunig, Donie Hernandez, and Marleigh Beaker. Each missionary raises their own support, and funds are tracked individually within this account.
Income Statement by Fund for period from 1/1/2025 to 7/31/2025
Understanding the Income Statement
To help you better interpret the information summarized above, we’ve provided a detailed description of each expense line item within the income statement above.
Line Item
What It Represents
The total amount wired directly to Casa Bernabé to support programs, staff, and infrastructure in Guatemala.
Grants to Casa Bernabé
Covered compensation for international relations position and support raised by missionaries serving full-time in Guatemala.
Payroll
Missionary and Casa Bernabé director travel to the U.S. for communication, fundraising, or events. Board travel is self-funded
Travel
Includes annual audits, payroll services, donation processing, insurance, background checks, and state compliance for fundraising.
Professional Services
Tools that help us serve you better, including accounting software, our donor relationship management system and our ECFA membership.
Subscriptions & Memberships
Credit card processing and legal fees associated with registering in states where we raise funds.
Bank & Legal Fees
Costs for printing and mailing donor letters, thank you notes, and gifts.
Marketing & Postage
Certifications & Accreditations
Financial Reports
We publish audited financial statements and federal tax returns each year. Click below to download.