Nonprofit · EIN 26-0236539
SMETHURST MINISTRIES INC
Tax-exempt (reinstated) · COCOA, FL 32923
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $128,260 | $132,518 | -$4,258 | $7,829 | $0 | $7,829 |
| December 31, 2024 | 990 | $201,058 | $202,131 | -$1,073 | $12,087 | $0 | $12,087 |
| December 31, 2023 | 990 | $211,069 | $223,109 | -$12,040 | $13,161 | $0 | $13,161 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $128,260
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $121,491
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $11,027
- Program services (functional)
- $11,027
Balance sheet and other
- Total assets, start of year
- $12,087
- Total assets, end of year
- $7,829
- Total liabilities, end of year
- $0
- Net assets, end of year
- $7,829
- Cash, savings and investments
- $7,829
- Gross receipts
- $128,260
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 |
|---|---|---|---|
| NED LAWARRE | DIRECTOR | 1 | $0 |
| DAVID SMETHURST | CHAIRMAN | 20 | $0 |
| JASON KOCHEN | CEO | 3 | $0 |
| GENE LOYD | DIRECTOR | 0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NED LAWARRE | DIRECTOR Trustee or director | 1 | $0 |
| DAVID SMETHURST | CHAIRMAN Trustee or director, Officer | 20 | $0 |
| JASON KOCHEN | CEO Trustee or director | 3 | $0 |
| GENE LOYD | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NED LAWARRE | DIRECTOR Trustee or director | 1 | $0 |
| DAVID SMETHURST | CHAIRMAN Trustee or director, Officer | 20 | $0 |
| JASON KOCHEN | CEO Trustee or director | 3 | $0 |
| GENE LOYD | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1122, COCOA, FL 32923-1122
- In care of
- % JASON KOCHEN
- Signed the 990-EZ
- Jason Kochen, CEO
- Phone
- (321) 292-2027
Mission
SMETHURST MINISTRIES (AN INTERDENOMINATIONAL MINISTRY) HAS A MULTIPURPOSE IN EQUIPPING CHRISTIANS TO BE MORE VIBRANT WITNESSES FOR CHRIST, AS WELL AS TO MINISTER IN AREAS OF NEED WITH SEMINARS AND COUNSELING.
Program accomplishments
- Foreign Aid - Orphanages, Chaplaincy, Mercy Missions. In 2025, Smethurst Ministries Inc. provided aid that was hand-delivered by local agencies. Aid was provided in the form of food and toiletries, diapers, clothing, medicines, supplements and vitamins, heating bills, and blankets to approximately six thousand orphans. In 2025, Smethurst Ministries Inc. provided seminars online and through videos, for teenage orphans' education and how to serve others in need. In 2025, Smethurst Ministries Inc. conducted similar seminars online for churches in Norway and Germany for immigrants with family needs.Expenses $6,500 · grants $43,515
- Spiritual enrichment seminars. In 2025, Smethurst Ministries Inc. conducted spiritual enrichment seminars that were held in mostly as live online events. The favorite topic amongst business and family groups is how to share one's faith wisely and discreetly with family, friends, and colleagues and lead them into a relationship with Christ. These seminars are welcomed by and conducted for churches of many different denominations. Counseling and training materials in the form of books, notes, CDs, and DVDs are given away free to needy individuals and families who needed ongoing support and encouragement.Expenses $4,527 · grants $77,976
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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-0236539
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $7,829
- Income (IRS master file)
- $128,260
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 17, 2017
- Reinstated
- Effective January 15, 2017
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 | $128,260 | $132,518 | $7,829 | XML |
| 990 | December 2024 | $201,058 | $202,131 | $12,087 | IRS |
| 990 | December 2023 | $211,069 | $223,109 | $13,161 | XML |
| 990 | December 2022 | $333,407 | $322,210 | $25,202 | IRS |
| 990-EZ | December 2021 | – | – | – | 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 26-0236539).
Questions about SMETHURST MINISTRIES INC
- What is the EIN of SMETHURST MINISTRIES INC?
- The employer identification number (EIN) of SMETHURST MINISTRIES INC is 26-0236539.
- Is SMETHURST MINISTRIES INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective January 15, 2017.
- Are donations to SMETHURST MINISTRIES INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SMETHURST MINISTRIES INC 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 SMETHURST 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 SMETHURST MINISTRIES INC 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 SMETHURST MINISTRIES INC?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does SMETHURST MINISTRIES INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $128,260, expenses of $132,518 and total assets of $7,829 at year end.
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