Nonprofit · EIN 94-3125475
ETERNAL PERSPECTIVE MINISTRIES
Tax-exempt · SANDY, OR 97055
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,309,722 | $1,374,694 | -$64,972 | $763,403 | $169,282 | $594,121 |
| December 31, 2024 | 990 | $827,622 | $845,602 | -$17,980 | $797,575 | $153,848 | $643,727 |
| December 31, 2023 | 990 | $952,496 | $981,895 | -$29,399 | $779,629 | $128,517 | $651,112 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $905,976
- Program service revenue
- $0
- Investment income
- $18,246
- Royalties
- $302,801
- Net gain from sales of assets
- $7,836
- Net income from sales of inventory
- $82,699
- Other revenue
- $385,500
Expenses
- Grants and similar amounts paid
- $759,792
- Compensation of officers, directors and key employees
- $254,696
- Other salaries and wages
- $135,182
- Salaries, compensation and benefits (total)
- $430,203
- Professional fundraising fees
- $0
- Legal fees
- $1,112
- Accounting fees
- $4,000
- Occupancy
- $28,494
- Travel
- $3,630
- Depreciation
- $21,486
- Program services (functional)
- $1,128,574
- Management and general (functional)
- $246,120
Balance sheet and other
- Total assets, start of year
- $797,575
- Total assets, end of year
- $763,403
- Total liabilities, end of year
- $169,282
- Net assets, end of year
- $594,121
- Land, buildings and equipment
- $3,405
- Publicly traded securities
- $208,721
- Gross unrelated business income
- $82,699
- Gross receipts
- $1,413,610
- Employees
- 9
- Volunteers
- 1
- Year formed
- 1990
- State of legal domicile
- OR
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 | Other / benefits |
|---|---|---|---|---|
| Randy Alcorn | President Trustee or director, Officer | 40 | $200,196 | $54,500 |
| Kathy Norquist | Secretary Trustee or director, Officer | 10 | $0 | $0 |
| Kress Drew | Director Trustee or director | 1 | $0 | $0 |
| Angela Stump | Director Trustee or director | 1 | $0 | $0 |
| Robin Green | Director Trustee or director | 1 | $0 | $0 |
| Steve Keels | Director Trustee or director | 1 | $0 | $0 |
| Debbie Eisenzimmer | Director Trustee or director | 1 | $0 | $0 |
| Mark Eisenzimmer | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Randy Alcorn | President Trustee or director, Officer | 40 | $122,340 | $23,000 |
| Kathy Norquist | Secretary Trustee or director, Officer | 10 | $0 | $0 |
| Kress Drew | Director Trustee or director | 1 | $0 | $0 |
| Angela Stump | Director Trustee or director | 1 | $0 | $0 |
| Robin Green | Director Trustee or director | 1 | $0 | $0 |
| Steve Keels | Director Trustee or director | 1 | $0 | $0 |
| Debbie Eisenzimmer | Director Trustee or director | 1 | $0 | $0 |
| Mark Eisenzimmer | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Randy Alcorn | President Trustee or director, Officer | 40 | $118,934 | $22,500 |
| Kathy Norquist | Secretary Trustee or director, Officer | 10 | $0 | $0 |
| Kress Drew | Director Trustee or director | 1 | $0 | $0 |
| Robin Green | Director Trustee or director | 1 | $0 | $0 |
| Steve Keels | Director Trustee or director | 1 | $0 | $0 |
| Debbie Eisenzimmer | Director Trustee or director | 1 | $0 | $0 |
| Mark Eisenzimmer | Director Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 39065 PIONEER BLVD STE 100, SANDY, OR 97055-8088
- Principal officer (990 for 2025)
- Kathy Norquist, 39065 Pioneer Blvd 100, Sandy, OR 97055
- Signed the 990
- Kathy Norquist, Secretary
- Phone
- (503) 668-5200
- Website
- www.epm.org
- Return prepared by
- ROWELL CPA GROUP
Mission
Teaching, counceling, & facilitating personal growth of a relationship with Jesus Christ. This includes working with individuals, groups, churches ect. making available resources to meet needs. Also to help other organizations with funding efforts in meeting needs of all areas including foreign countries.
Program accomplishments
- Books & resource material for individuals, ministries and other organizations including prisonersExpenses $287,236 · grants $51,305
- Missions- A variety of domestic and foreign missions to disseminate the Gospel to all the world.Expenses $268,966 · grants $255,681
- Relief Agency-Feeding the hungry and helping with developmental work in undeveloped nationsExpenses $144,567 · grants $131,282
- Suffering Churches-Helping churches in Muslim and other countries where they are persecuted for their faith.Expenses $103,206 · grants $89,920
- Pro Life- Financial Aid to Women in crisis pregnancies, pro life legal defense fund and educationExpenses $86,858 · grants $73,573
- Salt & LightExpenses $78,897 · grants $65,612
- Disabilities- to help support those ministries who support people with disabilties both physical and mental.Expenses $50,817 · grants $37,532
- Family-To help support ministries who support christian schools, prison ministries and other related services.Expenses $45,085 · grants $31,800
- Racial Unity- To support ministries that provide support for racial issues in the church and secular areas.Expenses $24,885 · grants $11,600
- Nanci Alcorn Mem. Fund-grants to various organization in memory of Nanci AlcornExpenses $22,827 · grants $9,542
- Legal Defense- To support ministries and legal non-profits in the area of legal support such as pro-life issues, etc.Expenses $15,230 · grants $1,945
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
- 94-3125475
- 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
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X99Z)
- Assets (IRS master file)
- $763,403
- Income (IRS master file)
- $1,413,610
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,309,722 | $1,374,694 | $763,403 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $827,622 | $845,602 | $797,575 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $952,496 | $981,895 | $779,629 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $1,091,702 | $1,080,622 | $761,703 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | 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 94-3125475).
Questions about ETERNAL PERSPECTIVE MINISTRIES
- What is the EIN of ETERNAL PERSPECTIVE MINISTRIES?
- The employer identification number (EIN) of ETERNAL PERSPECTIVE MINISTRIES is 94-3125475.
- Is ETERNAL PERSPECTIVE MINISTRIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to ETERNAL PERSPECTIVE MINISTRIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ETERNAL PERSPECTIVE MINISTRIES 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 ETERNAL PERSPECTIVE MINISTRIES 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 ETERNAL PERSPECTIVE MINISTRIES 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 ETERNAL PERSPECTIVE MINISTRIES?
- The 990 for the year ended December 31, 2025 names Kathy Norquist.
- Who are the officers and directors of ETERNAL PERSPECTIVE MINISTRIES?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $200,196 (Randy Alcorn, President).
- How much revenue does ETERNAL PERSPECTIVE MINISTRIES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,309,722, expenses of $1,374,694 and total assets of $763,403 at year end.
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