Nonprofit · EIN 33-0310704
RESTORE AND REBUILD MINISTRIES INC
Tax-exempt · ENCINITAS, CA 92024
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $222,387 | $230,017 | -$7,630 | $6,836 | $0 | $6,836 |
| December 31, 2024 | 990 | $232,020 | $241,957 | -$9,937 | $14,466 | $0 | $14,466 |
| December 31, 2023 | 990 | $228,504 | $216,009 | $12,495 | $24,403 | $0 | $24,403 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $55,337
- Program service revenue
- $158,235
- Investment income
- $0
- Net rental income
- $8,815
- Other revenue
- $8,815
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $133,185
- Salaries, compensation and benefits (total)
- $164,208
- Professional fundraising fees
- $0
- Accounting fees
- $2,164
- Occupancy
- $52,065
- Program services (functional)
- $228,149
- Management and general (functional)
- $1,868
Balance sheet and other
- Total assets, start of year
- $14,466
- Total assets, end of year
- $6,836
- Total liabilities, end of year
- $0
- Net assets, end of year
- $6,836
- Net assets without donor restrictions
- $6,836
- Gross receipts
- $222,387
- Employees
- 3
- Volunteers
- 5
- Year formed
- 2023
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID FRIESE | PRESIDENT Trustee or director, Officer | 2 | $83,069 |
| REBECCA FRIESE | TREASURER Trustee or director, Officer | 2 | $62,151 |
| MARTIN GUIRGUIS | SECRETARY Trustee or director, Officer | 2 | $0 |
| PATTY MAGENO | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN MARSH | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Friese | President Trustee or director, Officer | 40 | $83,069 |
| Rebecca Friese | Treasurer Trustee or director, Officer | 40 | $62,151 |
| Martin Guirguis | Secretary Trustee or director, Officer | 2 | $0 |
| Patty Mageno | Director Trustee or director | 1 | $0 |
| Kevin Marsh | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| David Friese | President Trustee or director, Officer | 2 | $0 |
| Martin Guirguis | Secretary Trustee or director, Officer | 2 | $0 |
| Rebecca Friese | Treasurer Trustee or director, Officer | 2 | $0 |
| Patty Mageno | Director Trustee or director | 1 | $0 |
| Kevin Marsh | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4403 MANCHESTER AVE STE 103, ENCINITAS, CA 92024-4939
- Principal officer (990 for 2025)
- DAVID FRIESE, 4403 MANCHESTER AVENUE STE 103, ENCINITAS, CA 92024
- Signed the 990
- DAVID FRIESE, PRESIDENT
- Phone
- (760) 456-9035
- Return prepared by
- BRYTEBRIDGE CONSULTING LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 33-0310704 or by the name RESTORE AND REBUILD MINISTRIES INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE ORGANIZATION SEEKS TO PROVIDE AFFORDABLE CHRISTIAN COUNCELING, STRENGTHEN FAMILIES, AND SUPPORT AND TRAIN PASTORS AND COUNSELORS.
Program accomplishments
- RESTORE AND REBUILD MINISTRIES SEEKS TO PROVIDE AFFORDABLE CHRISTIAN COUNSELING, STRENGTHEN FAMILIES, AND SUPPORT AND TRAIN PASTORS AND COUNSELORS.Expenses $228,149 · revenue $158,235
What it must file and when
IRS records say it files Not required (church). Churches are not required to file. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 33-0310704
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Church
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- December
- Files
- Not required (church)
- Category (NTEE)
- Religion-related (X20Z)
- Assets (IRS master file)
- $6,836
- Income (IRS master file)
- $222,387
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $222,387 | $230,017 | $6,836 | XML |
| 990 | December 2024 | $232,020 | $241,957 | $14,466 | XML |
| 990 | December 2023 | $228,504 | $216,009 | $24,403 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-0310704).
Questions about RESTORE AND REBUILD MINISTRIES INC
- What is the EIN of RESTORE AND REBUILD MINISTRIES INC?
- The employer identification number (EIN) of RESTORE AND REBUILD MINISTRIES INC is 33-0310704.
- Is RESTORE AND REBUILD MINISTRIES INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to RESTORE AND REBUILD MINISTRIES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does RESTORE AND REBUILD MINISTRIES INC file?
- Form Not required (church). Churches are not required to file.
- When is the next return of RESTORE AND REBUILD MINISTRIES INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did RESTORE AND REBUILD MINISTRIES INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of RESTORE AND REBUILD MINISTRIES INC?
- The 990 for the year ended December 31, 2025 names DAVID FRIESE.
- Who are the officers and directors of RESTORE AND REBUILD MINISTRIES INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 2 received compensation from the organization, the highest $83,069 (DAVID FRIESE, PRESIDENT).
- How much revenue does RESTORE AND REBUILD MINISTRIES INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $222,387, expenses of $230,017 and total assets of $6,836 at year end.
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