Civic Intelligence

Never the Same

990 • Fiscal year 2024 • EIN 27-0520081

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 14, 2025

Organization ProfileWWW.NEVERTHESAME.ORG

View Organization Page

PO Box 88254Kentwood, MI 49518

(616) 669-7733

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

48th percentile

0.05x

Higher debt load relative to assets than 48% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.02x

Higher debt load relative to revenue than 35% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

24th percentile

-8.3%

Higher net margin than 24% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2024

Asset Growth

55th percentile

6.6%

Faster asset growth than 55% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

56th percentile

12%

Faster revenue growth than 56% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets48th percentile

Assets

Down

$739,457

Down $186,135 (-20%) from 2023

Net Assets

Down

$703,098

Down $142,472 (-17%) from 2023

Liabilities

Down

$36,359

Down $43,663 (-55%) from 2023

Revenue And Expenses
Liabilities / Revenue35th percentileNet Margin24th percentile

Revenue

Up

$1,717,513

Up $49,110 (+2.9%) from 2023

Expenses

Up

$1,859,985

Up $384,474 (+26%) from 2023

Net Income

Down

-$142,472

Down $335,364 (-174%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

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

2024

Assets$739,457
Liabilities$36,359
Net Assets$703,098
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

2024

Revenue$1,717,513
Expenses$1,859,985
Net Income-$142,472
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,757,115
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.

Cultivating the lives of students through biblical discipleship and spiritual disciplines using theology, community, and technology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$472,918$333,720▼ $139,198
Land, Buildings, and Equipment, Net$2,975$134,589▲ $131,614
Cash and Non-Interest-Bearing Accounts$134,064$132,079▼ $1,985
Intangible Assets$257,585$101,924▼ $155,661
Prepaid Expenses and Deferred Charges$7,500$2,885▼ $4,615
Total Assets$925,592$739,457▼ $186,135
Other Assets Total$50,550$34,260▼ $16,290
Liabilities
Other Liabilities$49,300$33,010▼ $16,290
Accounts Payable and Accrued Expenses$30,722$2,708▼ $28,014
Deferred Revenue-$641-
Total Liabilities$80,022$36,359▼ $43,663
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$506,828$558,181▲ $51,353
Net Assets With Donor Restrictions$338,742$144,917▼ $193,825
Total Net Assets Fund Balance$845,570$703,098▼ $142,472
Total Liabilities and Net Assets / Fund Balance$925,592$739,457▼ $186,135

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$134,589$9,417$144,006
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey EckartPresidentFT$108,550$8,639$117,189

Board Members and Trustees

NameTitle
Bill JohnsonChairman
Lee ZuidemaVice Chairma
Claudia DupinBoard Member
Ian NacyBoard Member
Josh LigginsBoard Member
Luis AraujoBoard Member
Nicole SmitheeBoard Member
Mike DevriesSecretary
Jim SproullTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$340,390
Program Service Revenue
$1,325,580
Investment Income
$9
Other Revenue
$51,534
All Other Contributions
$329,685
Change in Net Assets
$-142,472
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,248,539
Salaries, Compensation, and Employee Benefits$589,346
Total Fundraising Expense$36,956
Grants and Similar Amounts Paid$22,100
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$374,191$34,178$19,803$428,172
Depreciation Depletion$204,965--$204,965
Current Officers, Directors, Trustees, and Key Employees$93,751$11,719$11,719$117,189
Travel$49,423$18,541-$67,964
Office Expenses$31,403$24,146-$55,549
Advertising$27,406--$27,406
Other Employee Benefits$20,824-$1,685$22,509
Grants to Domestic Orgs$21,500--$21,500
Payroll Taxes$18,447$1,802$1,227$21,476
Conferences and Meetings$18,775$81-$18,856
Occupancy$17,896--$17,896
Fees for Services Accounting-$10,788-$10,788
Insurance$5,815$1,938-$7,753
All Other Expenses-$7,425-$7,425
Other Expenses$11,449-$2,522$2,522
Information Technology$2,207--$2,207
Fees for Services Other$2,000--$2,000
Foreign Grants$600--$600
Fees for Services Legal-$270-$270
Total Functional Expenses$1,712,141$110,888$36,956$1,859,985
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Revive LiberiaSpencer, IN501c3Youth Camp$21,300
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,879
Fundraising Direct Expenses$8,570
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Slip N Slide$26,584$15,879$1,904$13,975
Total Events$26,584$15,879$8,570$7,309
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Olivia WilliamsonFamily MemberEmploymentNo$62,702
Arianna EckartFamily MemberEmploymentNo$61,929
Kyle WilliamsonFamily MemberEmploymentNo$59,689
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Warehouse Lease Liability$33,010
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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, Page 6, Part VI, Line 11B

“The organization's form 990 is reviewed by the finance manager and director prior to filing.”

Form 990, Page 6, Part VI, 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
6166697733
Address
PO BOX 88254, KENTWOOD, MI 49518
Doing Business As
Never the Same Camp

Signing Officer

Name
Jeffrey Eckart
Title
President
Phone
8667957749
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Eckart
Formed
2009
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
9
Employees
13
Volunteers
90

Preparer

Firm
Monroe Sweeris & Tromp Pc
Address
6617 CROSSINGS DR SE, GRAND RAPIDS, MI 49508-7358
Preparer
Carolyn M Van Allen
Phone
6165545800
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

“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.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Management believes they do not have any uncertain tax positions that are material to the financial statements.”

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IRS990/OtherExpensesGrp/Desc0CAMP SUPPLIES AND EXPENSE
IRS990/OtherExpensesGrp/Desc1ENLIGHTENED EXPENSES
IRS990/OtherExpensesGrp/Desc2CLAIM YOUR CAMPUS EXPENSE
IRS990/OtherExpensesGrp/Desc3FUNDRAISING SUPPLIES
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IRS990/PrincipalOfficerNm0JEFFREY ECKART
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0361451
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0577235
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0577235
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0486938
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02172175
IRS990ScheduleA/TotalSupportAmt02172403
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt09417
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0144006
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt033010
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0WAREHOUSE LEASE LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT BELIEVES THEY DO NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalLiabilityAmt033010
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IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt021300
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0YOUTH CAMP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0REVIVE LIBERIA
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ARIANNA ECKART
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1OLIVIA WILLIAMSON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2KYLE WILLIAMSON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1FAMILY MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2FAMILY MEMBER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1EMPLOYMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2EMPLOYMENT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0ARIANNA ECKART, OLIVIA WILLIAMSON, AND KYLE WILLIAMSON ARE FAMILY MEMBERS OF JEFFREY ECKART, PRESIDENT.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NEVER 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE FINANCE MANAGER AND DIRECTOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$739,457
Liabilities
$36,359
Net assets
$703,098
Revenue
$1,717,513
Expenses
$1,859,985
Net income
-$142,472
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.14$0.87$0.81$0.06