Nonprofit · EIN 92-3290661
CHANGEOVER
Tax-exempt · CLEVELAND, OH 44113
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $97,701 | $98,047 | -$346 | $4,033 | $0 | $4,033 |
| December 31, 2023 | 990-EZ | $0 | $0 | $0 | $0 | $0 | $0 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $96,701
- Other revenue
- $1,000
Expenses
- Grants and similar amounts paid
- $6,500
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $88,972
- Other expenses
- $2,575
- Program services (functional)
- $97,400
Balance sheet and other
- Total assets, start of year
- $4,379
- Total assets, end of year
- $4,033
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,033
- Cash, savings and investments
- $4,033
- Gross receipts
- $97,701
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 |
|---|---|---|---|
| KATHRYN DUVALL | DIRECTOR | 5 | $0 |
| ALEX GUTHRIE | TRUSTEE | 5 | $0 |
| KYLE ROSS | TRUSTEE | 5 | $0 |
| SAM DUVALL | PRINCIPAL OFFICER | 5 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BENJAMIN MOORE | DIRECTOR | 10 | $0 |
| KYLE ROSS | DIRECTOR | 10 | $0 |
| ALEX GUTHRIE | DIRECTOR | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1468 W 9TH STREET, CLEVELAND, OH 44113-1268
- Mailing address (990-N for 2024)
- 1468 W 9TH STREET, CLEVELAND OH 44114
- Principal officer (990-N for 2024)
- SAM DUVALL, 1468 W 9TH STREET SUITE 825, CLEVELAND OH 44114
- Signed the 990-EZ
- SAM DUVALL, PRESIDENT
- Phone
- (502) 727-7002
- Return prepared by
- SIKICH LLC
Mission
CHANGEOVER IS COMMITTED TO COMMUNITY BETTERMENT WITHIN CLEVELAND THROUGH THE TRANSFORMATION AND ENRICHMENT OF TENNIS COURTS. OUR MISSION IS TO REVITALIZE THESE SPACES, FOSTERNING A SENSE OF COMMUNITY, RECREATION, AND WELLNESS FOR ALL.
Program accomplishments
- RESURFACE TENNIS COURTS - RESURFACE TENNIS COURTS IN NORTH EAST OHIO.Expenses $88,972
- USTA SERVE TENNIS - PROGRAM FOR PROMOTION OF TENNIS IN NORTH EAST OHIO.Expenses $1,928
- DONATION TO ATLAS TENNIS - DONATION TO ATLAS TENNIS TO PAY FOR A STUDENT'S TRIP TO PLAY TENNIS IN EUROPE.Expenses $6,500
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-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 92-3290661
- 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
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N66)
- Assets (IRS master file)
- $4,033
- Income (IRS master file)
- $97,701
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $97,701 | $98,047 | $4,033 | XML |
| 990-N for 2024 Officer: SAM DUVALL | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $0 | $0 | $0 | 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 92-3290661).
Questions about CHANGEOVER
- What is the EIN of CHANGEOVER?
- The employer identification number (EIN) of CHANGEOVER is 92-3290661.
- Is CHANGEOVER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to CHANGEOVER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHANGEOVER 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 CHANGEOVER 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 CHANGEOVER last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of CHANGEOVER?
- The 990-N for 2024 names SAM DUVALL.
- Who are the officers and directors of CHANGEOVER?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does CHANGEOVER have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $97,701, expenses of $98,047 and total assets of $4,033 at year end.
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