Skip to content
Nonprofiteer
← All organizations

CHANGING FOCUS MINISTRIES

EIN 47-3702957 KAILUA KONA, HI

Revenue 2025
$102,298
Expenses 2025
$100,730

Program services were 1.9% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
03
NTEE code
X20
Classification
1270
Street
75-5687 ALII DR

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

2 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2025

Primary exempt purpose

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.

  • 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

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Scott Suderno

    President

    Total calculated
    $10,000
    Compensation
    $10,000
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    40
  • Katie Suderno

    Secretary/Treasurer

    Total calculated
    $10,000
    Compensation
    $10,000
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    40
  • Tim Parks

    Board of Directors

    Total calculated
    $0
    Hours/week
    1
  • Nick Suderno

    Board of Directors

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $102,298
    Expenses
    $100,730
    Contributions
    $102,298
    Grants paid
    $0
  • 2024
    Revenue
    $94,930
    Expenses
    $94,495
    Contributions
    $94,930
    Grants paid
    $0
  • 2023
    Revenue
    $96,154
    Expenses
    $97,271
    Contributions
    $96,154
    Grants paid
    $0
  • 2022
    Revenue
    $113,599
    Expenses
    $112,199
    Contributions
    $113,599
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990-EZ

    Revenue
    $110,965
    Expenses
    $109,351
    Assets (EOY)
    $1,511
  • 2020 · 990-EZ

    Revenue
    $66,522
    Expenses
    $65,880
    Assets (EOY)
    $5,597
  • 2019 · 990-EZ

    Revenue
    $45,900
    Expenses
    $45,845
    Assets (EOY)
    $4,955
  • 2018 · 990-EZ

    Revenue
    $12,800
    Expenses
    $10,000
    Assets (EOY)
    $4,900
  • 2017 · 990-EZ

    Revenue
    $7,400
    Expenses
    $7,400
    Assets (EOY)
    $2,100

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files

Auto-Revocation List

  • Exemption revoked 15 May 2018, reinstated 15 November 2018.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.