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      <FollowSFAS117>X</FollowSFAS117>
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      <TotalLiabNetAssetsFundBalances>
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        <EOY>82256</EOY>
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      <ReconcilationRevenueExpenses>14266</ReconcilationRevenueExpenses>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <AuditCommittee>false</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>false</FederalGrantAuditPerformed>
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      <TaxRevLeviedForOrgBenefit170>
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      <ValueSrvcFcltsFurnishedByGovt>
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        <CurrentTaxYearMinus3Years>198080</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>227421</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>185545</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>168468</CurrentTaxYear>
        <Total>1025320</Total>
      </Total170>
      <AmountsSubstContributorsTotal>0</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>1025320</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>1058</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3012</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>1059</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>2155</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3356</CurrentTaxYear>
        <Total>10640</Total>
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      <NetUBI>
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      <OtherIncome170>
        <Total>0</Total>
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      <TotalSupport>1035960</TotalSupport>
      <PublicSupportPertcentage170>0.98970</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.99310</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
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    <IRS990ScheduleB documentId="IRS990ScheduleB" softwareId="10000105" softwareVersion="2010v3.2">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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        <ContributorAddressUS>
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          <AddressLine2>RESTRICTED</AddressLine2>
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          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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      <CollectUsedForPublicExhibition>X</CollectUsedForPublicExhibition>
      <CollectUsedForScholarResearch>X</CollectUsedForScholarResearch>
      <CollectUsedForPreservation>X</CollectUsedForPreservation>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <CurrentYear>
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        <InvestmentEarningsOrLosses>1299</InvestmentEarningsOrLosses>
        <AdministrativeExpenses>142</AdministrativeExpenses>
        <EndOfYearBalance>11903</EndOfYearBalance>
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      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
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        <InvestmentEarningsOrLosses>-2570</InvestmentEarningsOrLosses>
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      <PermanentEndowmentEOYBalance>1.00000</PermanentEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>true</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <Equipment>
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        <Depreciation>3401</Depreciation>
        <BookValue>3822</BookValue>
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      <OtherLandBuildings>
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        <Depreciation>35460</Depreciation>
        <BookValue>19498</BookValue>
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      <TotalOfBookValueLandBuildings>23320</TotalOfBookValueLandBuildings>
      <Form990ScheduleDPartXIV>
        <Identifier>Part V, Line 4</Identifier>
        <ReturnReference>Part V, Line 4: Intended uses of the endowment fund.</ReturnReference>
        <Explanation>Permanent endowment maintained to provide a permanent source of income , with the stipulation that principal must be invested and kept intact in perpetuity, while only income generated can be used by Focus On the Masters for general operations.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>Part III, Line 4</Identifier>
        <ReturnReference>Part III, Line 4: Description of organization's collections and how it furthers its purpose.</ReturnReference>
        <Explanation>Focus on the Masters maintains an achive of historial art works, photographs for use by the public for research and education. Focus on the Masters exempt purpose is to document and archive the works and lives of local Ventura County artist and their contributions to the community.</Explanation>
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        <Identifier>Part III, Line 1a</Identifier>
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        <Explanation>Focus on the Masters maintains an archive based on local Ventura County artists lives, works of art and their influence on the community. Focus on the Masters maintains a library of reference materials available for research and education.</Explanation>
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      <MailSolicitations>X</MailSolicitations>
      <EmailSolicitations>X</EmailSolicitations>
      <PhoneSolicitations>X</PhoneSolicitations>
      <InPersonSolicitations>X</InPersonSolicitations>
      <SpecialFundraisingEvents>X</SpecialFundraisingEvents>
      <AgreementRefFundraising>false</AgreementRefFundraising>
      <EventsInformation>
        <NameOfEvent1>Mid Year Appeal for Funds</NameOfEvent1>
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        <GrossRevenueEvent1>15207</GrossRevenueEvent1>
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        <GrossRevenueTotalEvents>15207</GrossRevenueTotalEvents>
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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 19</Identifier>
        <ReturnReference>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</ReturnReference>
        <Explanation>No documents available to the public.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 15b</Identifier>
        <ReturnReference>Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees</ReturnReference>
        <Explanation>An annual review of the key employee's performance is reviewed by the board of directors. At that time an increase may be recommended.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 12c</Identifier>
        <ReturnReference>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</ReturnReference>
        <Explanation>All staff and volunteers are required to sign a written letter of understanding of Focus on the Masters conflict of interest policy.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Line 11</Identifier>
        <ReturnReference>Form 990, Part VI, Line 11: Form 990 Review Process</ReturnReference>
        <Explanation>Form 990 is reviewed by the Board at the monthly Board meeting.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Client Note 1 - Form 990 Part IV Line 29 should be marked as "yes" but not marked due to a software program defectForm 990 Schedule M property type should be "other" however due to a software program defect "other" not allowed. All non-cash contributions classify as "intellectual property".</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>