Nonprofit · EIN 38-2474922
RELATIONAL CONCEPTS INC
Tax-exempt · SPRING LAKE, MI 49456
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $357,569 | $469,655 | -$112,086 | $491,657 | $0 | $491,657 |
| December 31, 2024 | 990 | $619,551 | $485,830 | $133,721 | $603,743 | $0 | $603,743 |
| December 31, 2023 | 990 | $440,141 | $534,491 | -$94,350 | $470,022 | $0 | $470,022 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $347,060
- Program service revenue
- $0
- Investment income
- $10,509
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $70,096
- Other salaries and wages
- $157,065
- Salaries, compensation and benefits (total)
- $278,469
- Professional fundraising fees
- $0
- Occupancy
- $11,908
- Travel
- $27,222
- Depreciation
- $5,984
- Program services (functional)
- $352,242
- Management and general (functional)
- $117,413
Balance sheet and other
- Total assets, start of year
- $603,743
- Total assets, end of year
- $491,657
- Total liabilities, end of year
- $0
- Net assets, end of year
- $491,657
- Land, buildings and equipment
- $99,478
- Gross receipts
- $357,569
- Employees
- 3
- Volunteers
- 50
- Year formed
- 1983
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rev Dr David A DeWitt | 18237--174th Ave, Spring Lake MI 49456 Officer, Key employee, Highest-paid employee | 60 | $70,096 |
| Dr Bruce Bonnell | 3056 Woodridge Cir NE GR MI 49525 Officer | 0 | $0 |
| Douglas Taatjes | 4910 Luxemburg SE, GR MI 49546 Officer | 0 | $0 |
| Rev Michael Kerns | 2543 Lovitt Dr, Memphis TN 38119 Officer | 0 | $0 |
| Dr Roger Spoelman | 5305 Lake Harbor Rd, Muskegon MI 49444 Officer | 0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rev Dr David A DeWitt | 18237--174th Ave, Spring Lake MI 49456 Officer, Key employee, Highest-paid employee | 60 | $70,096 |
| Dr Bruce Bonnell | 3056 Woodridge Cir NE GR MI 49525 Officer | 0 | $0 |
| Douglas Taatjes | 4910 Luxemburg SE, GR MI 49546 Officer | 0 | $0 |
| Rev Michael Kerns | 2543 Lovitt Dr, Memphis TN 38119 Officer | 0 | $0 |
| Dr Roger Spoelman | 5305 Lake Harbor Rd, Muskegon MI 49444 Officer | 0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rev Dr David A DeWitt | 18237--174th Ave, Spring Lake MI 49456 Officer, Key employee, Highest-paid employee | 60 | $70,096 |
| Dr Bruce Bonnell | 3056 Woodridge Cir NE GR MI 49525 Officer | 0 | $0 |
| Douglas Taatjes | 4910 Luxemburg SE, GR MI 49546 Officer | 0 | $0 |
| Rev Michael Kerns | 2543 Lovitt Dr, Memphis TN 38119 Officer | 0 | $0 |
| Dr Roger Spoelman | 5305 Lake Harbor Rd, Muskegon MI 49444 Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 18237 174TH AVE, SPRING LAKE, MI 49456-9704
- Principal officer (990 for 2025)
- Ellen DeWitt, 18237--174th Ave, Spring Lake, MI 49456
- Signed the 990
- Ellen DeWitt, Vice President
- Phone
- (616) 846-3196
- Return prepared by
- MLB ACCOUNTING
Mission
Providing tutoring, counseling & materials in the area of Biblical and religious values
Program accomplishments
- Providing individuals groups, missionary organizations & churches with tutoring, teaching, counseling & materials in the area of Biblical and religious values.Expenses $352,242
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 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
- 38-2474922
- 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
- 1983
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $491,657
- Income (IRS master file)
- $357,569
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $357,569 | $469,655 | $491,657 | XML |
| 990 | December 2024 | $619,551 | $485,830 | $603,743 | IRS |
| 990 | December 2023 | $440,141 | $534,491 | $470,022 | XML |
| 990 | December 2022 | $518,478 | $432,429 | $564,372 | 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 38-2474922).
Questions about RELATIONAL CONCEPTS INC
- What is the EIN of RELATIONAL CONCEPTS INC?
- The employer identification number (EIN) of RELATIONAL CONCEPTS INC is 38-2474922.
- Is RELATIONAL CONCEPTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1983.
- Are donations to RELATIONAL CONCEPTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does RELATIONAL CONCEPTS 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 RELATIONAL CONCEPTS 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 RELATIONAL CONCEPTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of RELATIONAL CONCEPTS INC?
- The 990 for the year ended December 31, 2025 names Ellen DeWitt.
- Who are the officers and directors of RELATIONAL CONCEPTS INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $70,096 (Rev Dr David A DeWitt, 18237--174th Ave, Spring Lake MI 49456).
- How much revenue does RELATIONAL CONCEPTS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $357,569, expenses of $469,655 and total assets of $491,657 at year end.
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