Nonprofit · EIN 47-3702957
CHANGING FOCUS MINISTRIES
Tax-exempt (reinstated) · KAILUA KONA, HI 96740
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $102,298 | $100,730 | $1,568 | $2,003 | $0 | $2,003 |
| December 31, 2024 | 990-EZ | $94,930 | $94,495 | $435 | $435 | $0 | $435 |
| December 31, 2023 | 990-EZ | $96,154 | $97,271 | -$1,117 | $0 | $0 | $0 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $102,298
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $3,100
- Compensation of officers, directors and key employees
- $20,000
- Salaries, compensation and benefits (total)
- $20,000
- Professional fees and payments to contractors
- $4,200
- Occupancy
- $21,780
- Printing, publications and postage
- $1,250
- Other expenses
- $50,400
- Program services (functional)
- $1,950
Balance sheet and other
- Total assets, start of year
- $435
- Total assets, end of year
- $2,003
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,003
- Cash, savings and investments
- $2,003
- Gross receipts
- $102,298
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott Suderno | President | 40 | $10,000 |
| Katie Suderno | Secretary/Treasurer | 40 | $10,000 |
| Tim Parks | Board of Directors | 1 | $0 |
| Nick Suderno | Board of Directors | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott Suderno | President | 40 | $6,000 |
| Katie Suderno | Secretary/Treasurer | 40 | $6,000 |
| Anjojo Kabua | Board of Directors | 0 | $0 |
| Tim Parks | Board of Directors | 2 | $0 |
| Nick Suderno | Board of Directors | 0 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott Suderno | President | 40 | $6,000 |
| Katie Suderno | Secretary/Treasurer | 40 | $6,000 |
| Anjojo Kabua | Board of Directors | 0 | $0 |
| Tim Parks | Board of Directors | 2 | $0 |
| Nick Suderno | Board of Directors | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 75-5687 ALII DR, KAILUA KONA, HI 96740-1601
- In care of
- % GARY SUMMERS
- Signed the 990-EZ
- Katie Suderno, Secretary
- Phone
- (679) 790-6602
Mission
Changing Focus Ministries is a non profit religious organization that helps aid Marshallese in the Marshall Islands and in the Fiji islands to receive medical supplies, education, bibles, clothing, food, and education.
Program accomplishments
- The Non-profit Organization Changing Focus Ministries has provided medical supplies, educational services, Bibles, clothing, and food for islands in the Republic of the Marshall Islands.Expenses $1,950
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 47-3702957
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $2,003
- Income (IRS master file)
- $102,298
Revocation and reinstatement
- Exemption revoked
- May 15, 2018
- Posted by the IRS
- December 8, 2018
- Reinstated
- Effective November 15, 2018
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $102,298 | $100,730 | $2,003 | XML |
| 990-EZ | December 2024 | $94,930 | $94,495 | $435 | XML |
| 990-EZ | December 2023 | $96,154 | $97,271 | $0 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | IRS |
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 47-3702957).
Questions about CHANGING FOCUS MINISTRIES
- What is the EIN of CHANGING FOCUS MINISTRIES?
- The employer identification number (EIN) of CHANGING FOCUS MINISTRIES is 47-3702957.
- Is CHANGING FOCUS MINISTRIES tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2018 and reinstated it effective November 15, 2018.
- Are donations to CHANGING FOCUS MINISTRIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHANGING FOCUS MINISTRIES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CHANGING FOCUS MINISTRIES 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 CHANGING FOCUS MINISTRIES last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of CHANGING FOCUS MINISTRIES?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $10,000 (Scott Suderno, President).
- How much revenue does CHANGING FOCUS MINISTRIES have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $102,298, expenses of $100,730 and total assets of $2,003 at year end.
Other nonprofits in KAILUA KONA
- FF SA USA INC EIN 99-1356564 · last filed 990 for 2025
- HOLOHOLO MINISTRIES INC EIN 47-4335623 · last filed 990-EZ for 2025
- BYRD MINISTRIES EIN 82-5512075 · last filed 990 for 2025
- MAHA SIDDHA YOGA ASHRAM EIN 95-4672523 · last filed 990-EZ for 2021
- BEYOND 4 WALLS KONA EIN 81-2669196 · last filed 990-EZ for 2025
- ADVOCATES FOR LAW AND JUSTICE EIN 88-3327637 · last filed 990-N for 2025
- SIMPLE FAITH MINISTRIES EIN 20-3812610 · last filed 990-N for 2025
- METTA FUND EIN 81-0791395 · last filed 990-N for 2025