Civic Intelligence

Never the Same

990 • Fiscal year 2014 • EIN 27-0520081

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 10, 2015

PO Box 88254Grand Rapids, MI 49518

(866) 795-7749

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

$139,300

No earlier filing loaded for comparison.

Net Assets

$138,902

No earlier filing loaded for comparison.

Liabilities

$398

No earlier filing loaded for comparison.

Revenue And Expenses

Revenue

$868,058

No earlier filing loaded for comparison.

Expenses

$809,759

No earlier filing loaded for comparison.

Net Income

$58,299

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2014: $139,300Liabilities 2014: $398Net Assets 2014: $138,9022014Assets 2015: $189,347Liabilities 2015: $0Net Assets 2015: $189,3472015Assets 2016: $153,693Liabilities 2016: $0Net Assets 2016: $153,6932016Assets 2017: $277,031Liabilities 2017: $0Net Assets 2017: $277,0312017Assets 2018: $850,219Liabilities 2018: $28,030Net Assets 2018: $822,1892018Assets 2019: $776,350Liabilities 2019: $28,654Net Assets 2019: $747,6962019Assets 2020: $363,487Liabilities 2020: $4,542Net Assets 2020: $358,9452020Assets 2021: $610,270Liabilities 2021: $2,364Net Assets 2021: $607,9062021Assets 2022: $652,678Liabilities 2022: $0Net Assets 2022: $652,6782022Assets 2023: $925,592Liabilities 2023: $80,022Net Assets 2023: $845,5702023Assets 2024: $739,457Liabilities 2024: $36,359Net Assets 2024: $703,0982024

Highlighted filing

2014

Assets$139,300
Liabilities$398
Net Assets$138,902

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $868,058Expenses 2014: $809,759Net Income 2014: $58,2992014Revenue 2015: $1,061,987Expenses 2015: $1,011,542Net Income 2015: $50,4452015Revenue 2016: $1,133,595Expenses 2016: $1,169,249Net Income 2016: -$35,6542016Revenue 2017: $1,184,626Expenses 2017: $1,061,288Net Income 2017: $123,3382017Revenue 2018: $2,037,570Expenses 2018: $1,492,412Net Income 2018: $545,1582018Revenue 2019: $2,022,756Expenses 2019: $2,092,799Net Income 2019: -$70,0432019Revenue 2020: $535,797Expenses 2020: $924,548Net Income 2020: -$388,7512020Revenue 2021: $1,221,610Expenses 2021: $972,649Net Income 2021: $248,9612021Revenue 2022: $1,437,433Expenses 2022: $1,392,661Net Income 2022: $44,7722022Revenue 2023: $1,668,403Expenses 2023: $1,475,511Net Income 2023: $192,8922023Revenue 2024: $1,717,513Expenses 2024: $1,859,985Net Income 2024: -$142,4722024

Highlighted filing

2014

Revenue$868,058
Expenses$809,759
Net Income$58,299
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 10, 2015
Return Version
2014v5.0
Gross Receipts
$951,513
Mission and Program Overview

Mission

To help middle school and high school students live more enriched and better lives, spiritually and socially, by influencing a student's key environments-their schools, churches, and communities. To help students live more unselfish lives, focused on making the world in which they live a better place. This will be accomplished primarily through strategic events that will mentor and train students, parents, and community leaders and through resources provided on the internet.

To socially and spiritually enrich the lives of middle school and high school students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$70,891$133,742▲ $62,851
Land, Buildings, and Equipment, Net$7,165$5,164▼ $2,001
Savings and Temporary Cash Investments$307$358▲ $51
Total Assets$78,399$139,300▲ $60,901
Other Assets Total$36$36→ $0
Liabilities
Accounts Payable and Accrued Expenses-$398-
Total Liabilities$0$398▲ $398
Net Assets / Fund Balance
Unrestricted Net Assets$78,399$138,902▲ $60,503
Total Net Assets Fund Balance$78,399$138,902▲ $60,503
Total Liabilities and Net Assets / Fund Balance$78,399$139,300▲ $60,901

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,164$8,063$13,227
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeff EckartPresidentFT$40,098$20,628$60,726

Board Members and Trustees

NameTitle
Darren CampbellDirector
Dave DryerDirector
Kami DempseyDirector
Mike De VriesDirector
Phil BrecheisenDirector
Ron HenionDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$121,906
Program Service Revenue
$721,120
Investment Income
$68
Other Revenue
$24,964
All Other Contributions
$106,656
Change in Net Assets
$58,299
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$631,512
Salaries, Compensation, and Employee Benefits$178,247
Total Fundraising Expense$50,535
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$102,213-$1,600$103,813
Other Salaries and Wages$37,831$38,253$24,450$100,534
Current Officers, Directors, Trustees, and Key Employees$18,218$21,254$21,254$60,726
Travel$15,499$1,536-$17,035
Insurance-$14,576-$14,576
Office Expenses$4,366$9,056-$13,422
Occupancy-$9,429-$9,429
Other Employee Benefits$2,974$3,007$1,922$7,903
All Other Expenses$3,527$3,939-$7,466
Conferences and Meetings-$7,061-$7,061
Other Expenses$6,421--$6,421
Information Technology-$5,637-$5,637
Payroll Taxes$2,025$2,048$1,309$5,382
Advertising$4,028$252-$4,280
Pension Plan Contributions-$3,702-$3,702
Depreciation Depletion-$2,001-$2,001
Total Functional Expenses$637,473$121,751$50,535$809,759
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$80,985
Fundraising Direct Expenses$66,041
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mud Run Grand Rapids$78,015$62,765$36,953$25,812
Eat Dirt Chicago$18,220$18,220$19,017$-797
Total Events$96,235$80,985$66,041$14,944
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Never the Same
EIN
27-0520081
Phone
8667957749
Address
PO BOX 88254, GRAND RAPIDS, MI 49518
Doing Business As
Never the Same Camp

Signing Officer

Name
Jeffrey Eckhart
Title
President
Phone
8667957749
Signed
2015-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Eckart
Formed
2009
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
6
Employees
5
Volunteers
370

Preparer

Firm
Hungerford Nichols Cpas Advisors
Address
2910 LUCERNE DRIVE SE, GRAND RAPIDS, MI 49546-7175
Preparer
Corey E Balkon CPA
Phone
6169493200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other fees: program service expenses 102,213. Management and general expenses 0. Fundraising expenses 1,600. Total expenses 103,813.

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IRS990/Desc0NEVER THE SAME CAMP (NTS) IS AN ENVIRONMENT THAT CREATES SPACE FOR STUDENTS TO CONNECT TO THEIR CREATOR, TO A NETWORK OF SUPPORT FROM THEIR LOCAL CHURCH, AND TO A CARING ADULT SMALL GROUP LEADER FROM THEIR YOUTH MINISTRY.NTS IS A STRATEGIC PARTNERSHIP WITH THE LOCAL CHURCH TO SEE CHANGE HAPPEN ON 3 DIFFERENT LEVELS:1. STUDENT TRANSFORMATION:NTS CAMP SETS THE TABLE FOR A STUDENT TO MEET WITH GOD, BUT OUR PHILOSOPHY IS THAT THE CAMP IS JUST THE BEGINNING. NTS IS STRATEGICALLY STRUCTURED SO THAT THE STUDENT IS SET UP FOR LONG-TERM SPIRITUAL GROWTH AND SUCCESS ACCOMPLISHED BY PROVIDING A SUPPORT STRUCTURE THAT CONTINUES ON THROUGHOUT THE YEAR.2. YOUTH MINISTRY PREPARATION:THE WEEK AT NTS IS STRATEGICALLY DESIGNED AROUND THE SMALL GROUP ENVIRONMENT. THIS MAKES NTS A POWERFUL TOOL FOR THE YOUTH MINISTRY BECAUSE OF THE SHARED LIFE EXPERIENCE BETWEEN THE STUDENT AND ADULT LEADER. THIS RELATIONSHIP WILL ALLOW FOLLOW UP AND ACCOUNTABILITY FOR THE COMMITMENTS THAT STUDENTS MAKE AT NTS CAMP.3. LOCAL CHURCH CONNECTION:MANY TIMES THE MISSING LINK BETWEEN WHAT MAKES CHURCHES GOOD AND GREAT IS THE AMOUNT OF CONNECTION BETWEEN THE CHURCH AND THEIR STUDENTS. WHAT WOULD IT LOOK LIKE TO SEE STUDENTS ENERGIZED ABOUT THEIR FAITH INTEGRATING WITH THE REST OF THE CHURCH COMMUNITY? NTS SEEKS TO INTEGRATE THE EXCITEMENT THE STUDENTS ARE EXPERIENCING AFTER CAMP WITH THE MISSION OF THEIR LOCAL CHURCH.THE ORGANIZATION HAS INITIATIVES IN 26 STATES AND HAS COMMUNICATED AT EVENTS IN THE PRESENCE OF APPROXIMATELY 40,000 STUDENTS AND ADULTS ACROSS THE US. THE ORGANIZATION IS ESTIMATING 3,000 STUDENTS ATTENDING THE SUMMER EVENTS FOR NTS CAMPS. ADDITIONAL INTEREST IS GENERATED VIA THE NTS CAMP WEBSITE AND VIA SOCIAL NETWORKING WEBSITES.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME - 2014 AMOUNT: $ 1,742.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0121906
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt084112
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt073718
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt061321
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt061276
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0402333
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt068
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt068
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt025692
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01742
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01742
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99550
IRS990ScheduleA/PublicSupportTotal170Amt0402333
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0121906
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt084112
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt073718
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt061321
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt061276
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0402333
IRS990ScheduleA/TotalSupportAmt0404143
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt05164
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08063
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013227
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05164
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt015250
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt015250
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt066041
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EAT DIRT CHICAGO
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0MUD RUN GRAND RAPIDS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0352
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt0139
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0491
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018220
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt078015
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt096235
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018220
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt062765
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt080985
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt014944
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt055970
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt019017
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt036953
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt05293
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt04287
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt09580
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER FEES: PROGRAM SERVICE EXPENSES 102,213. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,600. TOTAL EXPENSES 103,813.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt078399
IRS990/TotalAssetsEOYAmt0139300
IRS990/TotalAssetsGrp/BOYAmt078399
IRS990/TotalAssetsGrp/EOYAmt0139300
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0121906
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt050535
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0121751
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0637473
IRS990/TotalFunctionalExpensesGrp/TotalAmt0809759
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0398
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0398
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt078399
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0138902
IRS990/TotalOtherCompensationAmt020628
IRS990/TotalProgramServiceExpensesAmt0637473
IRS990/TotalProgramServiceRevenueAmt0721120
IRS990/TotalReportableCompFromOrgAmt040098
IRS990/TotalRevenueGrp/ExclusionAmt015012
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0731140
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0868058
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0370
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt078399
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0139300
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01536
IRS990/TravelGrp/ProgramServicesAmt015499
IRS990/TravelGrp/TotalAmt017035
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt078399
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0138902
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0466 SUNBROOK SE
IRS990/USAddress/CityNm0GRAND RAPIDS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049508
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.NTSCAMP.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY ECKHART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08667957749
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEVER THE SAME
ReturnHeader/Filer/BusinessNameControlTxt0NEVE
ReturnHeader/Filer/EIN0270520081
ReturnHeader/Filer/PhoneNum08667957749
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 88254

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.04$0.70$1.72$1.86$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.08$0.85$1.67$1.48$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.00$0.65$1.44$1.39$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.00$0.61$1.22$0.97$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.00$0.36$0.54$0.92$0.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.03$0.75$2.02$2.09$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.03$0.82$2.04$1.49$0.55
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.00$0.28$1.18$1.06$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.00$0.15$1.13$1.17$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.00$0.19$1.06$1.01$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.87$0.81$0.06