Nonprofit · EIN 27-0520081
NEVER THE SAME
Tax-exempt · GRAND RAPIDS, MI 49518
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,717,513 | $1,859,985 | -$142,472 | $739,457 | $36,359 | $703,098 |
| December 31, 2023 | 990 | $1,668,403 | $1,475,511 | $192,892 | $925,592 | $80,022 | $845,570 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $340,390
- Program service revenue
- $1,325,580
- Investment income
- $9
- Net income from fundraising events
- $7,309
- Net income from sales of inventory
- $44,225
- Other revenue
- $51,534
Expenses
- Grants and similar amounts paid
- $22,100
- Compensation of officers, directors and key employees
- $117,189
- Other salaries and wages
- $428,172
- Salaries, compensation and benefits (total)
- $589,346
- Professional fundraising fees
- $0
- Legal fees
- $270
- Accounting fees
- $10,788
- Occupancy
- $17,896
- Travel
- $67,964
- Depreciation
- $204,965
- Program services (functional)
- $1,712,141
- Management and general (functional)
- $110,888
- Fundraising (functional)
- $36,956
Balance sheet and other
- Total assets, start of year
- $925,592
- Total assets, end of year
- $739,457
- Total liabilities, end of year
- $36,359
- Net assets, end of year
- $703,098
- Land, buildings and equipment
- $134,589
- Net assets without donor restrictions
- $558,181
- Net assets with donor restrictions
- $144,917
- Gross receipts
- $1,757,115
- Employees
- 13
- Volunteers
- 90
- Year formed
- 2009
- State of legal domicile
- MI
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JEFFREY ECKART | PRESIDENT Trustee or director, Officer | 40 | $108,550 | $8,639 |
| BILL JOHNSON | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| MIKE DEVRIES | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JIM SPROULL | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| LEE ZUIDEMA | VICE CHAIRMA Trustee or director, Officer | 1 | $0 | $0 |
| LUIS ARAUJO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CLAUDIA DUPIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOSH LIGGINS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| IAN NACY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| NICOLE SMITHEE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JEFFREY ECKART | PRESIDENT Trustee or director, Officer | 40 | $91,503 | $5,030 |
| BILL JOHNSON | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| MIKE DEVRIES | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| DAVE DRYER | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| LEE ZUIDEMA | VICE CHAIRMA Trustee or director, Officer | 1 | $0 | $0 |
| JOSH LIGGINS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| CLAUDIA DUPIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| LUIS ARAUJO | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 88254, GRAND RAPIDS, MI 49518-0254
- In care of
- % DAYBREAK CHURCH
- Principal officer (990 for 2024)
- JEFFREY ECKART, PO BOX 88254, KENTWOOD, MI 49518
- Signed the 990
- JEFFREY ECKART, PRESIDENT
- Phone
- (616) 669-7733
- Website
- WWW.NEVERTHESAME.ORG
- Return prepared by
- MONROE SWEERIS & TROMP PC
Mission
CULTIVATING THE LIVES OF STUDENTS THROUGH BIBLICAL DISCIPLESHIP AND SPIRITUAL DISCIPLINES USING THEOLOGY, COMMUNITY, AND TECHNOLOGY.
Program accomplishments
- NEVER THE SAME PROVIDES IMMERSIVE EXPERIENCES, PRACTICAL RESOURCES, AND MISSIONAL INITIATIVES FOR INDIVIDUAL STUDENTS, LOCAL CHURCH YOUTH MINISTRIES, AND ADULT YOUTH WORKERS. WE HELP NURTURE FAITH IN STUDENTS USING THREE METHODS: (1) TEACHING STUDENTS ABOUT GOD, SCRIPTURE AND SPIRITUAL DISCIPLINES ARE CENTRAL TO OUR VALUES. BY CREATIVELY PRESENTING THE RICH TRADITIONS OF THE CHRISTIAN FAITH, NEVER THE SAME HAS TRAINED THOUSANDS OF STUDENTS AND YOUTH WORKERS IN THEMES SUCH AS THE NICENE CREED, INDUCTIVE BIBLE STUDY, AND THE PRACTICES OF PRAYER. (2) SURROUNDING STUDENTS WITH THE STRENGTH AND SUPPORT OF THE LOCAL CHURCH IS AN IMPORTANT STRATEGY OF NEVER THE SAME AND IS INTEGRAL TO BUILDING A STRUCTURE FOR STUDENTS TO SUCCEED. THE MINISTRIES OF NEVER THE SAME INCLUDE BUILT IN MECHANISMS THAT CONNECT STUDENTS TO THEIR LOCAL CHURCH LEADERSHIP AND FELLOWSHIP. (3) CREATING OPPORTUNITIES FOR STUDENTS TO LEARN AND INTERACT USING TECHNOLOGY IS KEY WHEN ENGAGING STUDENTS TODAY. THROUGH MOBILE APP TECHNOLOGY, SOCIAL MEDIA, PODCASTING, AND WEB DEVELOPMENT, NEVER THE SAME IS CONTINUING TO FORM WAYS FOR STUDENTS TO EXPERIENCE AND PRACTICE THEIR CHRISTIAN FAITH.Expenses $1,712,141 · grants $22,100 · revenue $1,369,805
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 | Not 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
- 27-0520081
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O50)
- Assets (IRS master file)
- $739,457
- Income (IRS master file)
- $1,757,115
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,717,513 | $1,859,985 | $739,457 | XML |
| 990 | December 2023 | $1,668,403 | $1,475,511 | $925,592 | XML |
| 990 | December 2022 | $1,437,433 | $1,392,661 | $652,678 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 27-0520081).
Questions about NEVER THE SAME
- What is the EIN of NEVER THE SAME?
- The employer identification number (EIN) of NEVER THE SAME is 27-0520081.
- Is NEVER THE SAME tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to NEVER THE SAME tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NEVER THE SAME 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 NEVER THE SAME due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NEVER THE SAME last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of NEVER THE SAME?
- The 990 for the year ended December 31, 2024 names JEFFREY ECKART.
- Who are the officers and directors of NEVER THE SAME?
- The 990 for the year ended December 31, 2024 lists 10 people; 1 received compensation from the organization, the highest $108,550 (JEFFREY ECKART, PRESIDENT).
- How much revenue does NEVER THE SAME have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,717,513, expenses of $1,859,985 and total assets of $739,457 at year end.
Other nonprofits in GRAND RAPIDS
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- GIRL SCOUTS OF MICHIGAN SHORE TO SHORE EIN 38-1366924 · last filed 990 for 2025
- DYNAMIC YOUTH MINISTRIES EIN 38-1367098 · last filed 990 for 2025
- NEW CITY NEIGHBORS EIN 20-8058756 · last filed 990 for 2024
- PLAINFIELD AREA SELECT SOCCER LTD EIN 38-3607010 · last filed 990 for 2025
- NEW CITY NETWORKS EIN 33-4050388 · last filed 990 for 2025
- WEST MICHIGAN FLIGHT ACADEMY EIN 36-4618249 · last filed 990 for 2024
- BEYOND THE CITY EIN 92-2325986 · last filed 990-EZ for 2025
All nonprofits in GRAND RAPIDS · Michigan · Youth development