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

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$102K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $9K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$102K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 3.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 8 voting members
Looks good: 7 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
+18% vs prior year
Spent
$1.4M
To programs
92%
Net assets
$653K
By yearFY2020–FY2024
Revenue
$1.4M
FY2022▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2020$536K
FY2021$1.2M
FY2022$1.4M
FY2023$1.7M
FY2024$1.7M
Expenses
$1.4M
FY2022▲ +43%
Tap a bar for its year
Expenses by fiscal year
FY2020$925K
FY2021$973K
FY2022$1.4M
FY2023$1.5M
FY2024$1.9M
Net assets
$653K
FY2022▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$359K
FY2021$608K
FY2022$653K
FY2023$846K
FY2024$703K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $1.3M Management & general 5% · $71K Fundraising 3% · $38K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $102K paid to officers and key staff.

Part VII, Section A · reportable compensation
$102,268Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Vice Chairma
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Jeffrey Eckart’s $109K as President is at the 35th percentile of top reported officer pay among 1552 $1–10M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jeffrey Eckart$108,550$91,503$102,268$57,803$92,803

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Never the Same executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Enriches students' lives socially and spiritually through engaging programs.

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Provided by the organization

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1 program · $1.3M · in their own filed words · FY2022
01

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.

$1.3Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$25K
Grants paid · 1 grant · $21K · 2024–2024
Revive Liberia Missions INCIN · FY2024$21,300

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.0M
Gifts and grantsLn 1h$406K
Other incomeLn 4–11$2K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.3M
Managementcol C$71K
Fundraisingcol D$38K
Owns and owesPt X
$653K
net assets · Ln 32
Cash and savingsLn 1–2$436K
Total assetsLn 16$653K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$406K
Government grantsLn 1e$109K
Noncash giftsLn 1g$3K
Fundraising eventsLn 1c$43K
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$148
Other incomeLn 4–11$2K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$174K
SavingsLn 2$262K
Cash and savings togetherLn 1–2$436K
Land, buildings, equipmentLn 10c$2K
Other assetsLn 15$1K
Total assetsLn 16$653K
LiabilitiesLn 26$0
Net assetsLn 32$653K
OperationsPt I, VI
EmployeesI 510
VolunteersI 698
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$517K$436K
Land, buildings, equipmentLn 10c$3K$2K
Total assetsLn 16$610K$653K
LiabilitiesLn 26$2K$0
Net assetsLn 32$608K$653K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$107K$86K$11K$10K
Other salaries and wagesLn 7$329K$295K$15K$19K
Other employee benefitsLn 9$20K$19K$471$1K
Payroll taxesLn 10$20K$17K$1K$1K
Accounting feesLn 11c$10K$10K
Other fees for servicesLn 11g$40K$40K
Advertising and promotionLn 12$22K$18K$3K
Office expensesLn 13$37K$24K$13K
Information technologyLn 14$831$831
OccupancyLn 16$18K$18K
TravelLn 17$73K$60K$13K
Conferences, conventions and meetingsLn 19$19K$19K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$7K$4K$4K
Other expenses (24a–d)Ln 24$671K$665K$6K
All other expensesLn 24e$13K$12K$676
Total functional expensesLn 25$1.4M$1.3M$71K$38K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.7M$1.9M−$142K$703K 990 PDF
FY2023 $1.7M$1.5M$193K$846K 990 PDF
FY2022 Viewing $1.4M$1.4M$45K$653K 990 PDF
FY2021 $1.2M$973K$249K$608K 990 PDF
FY2020 $536K$925K−$389K$359K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $1,437,433 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $577,235$406,161
I-9 Program service revenuePrior year $585,512$1,029,152
I-10 Investment incomePrior year $9$148
I-11 Other revenuePrior year $58,854$1,972
I-12 Total revenuePrior year $1,221,610$1,437,433
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $433,473$475,764
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $539,176$916,897
I-18 Total expensesPrior year $972,649$1,392,661
I-19 Revenue less expensesPrior year $248,961$44,772
Part VI · Governance 7 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,437,433 across 9 lines filed
Lines not itemized here account for $19,004 of total revenue; see the IRS return.
VIII-1c Fundraising events$43,395
VIII-1e Government grants$108,555
VIII-1f All other contributions, gifts and grants$254,211
VIII-1g Noncash contributions (included above)$2,902
VIII-1h Total contributions, gifts and grants$406,161
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,029,152$1,029,152
VIII-3 Investment incomeExcluded from tax $148$148
VIII-8 Net income from fundraising events−$17,032
VIII-12 Total revenueRelated to mission $1,048,156 · Excluded from tax $148$1,437,433
Part IX · Statement of functional expenses $1,392,661 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $85,582 · Management $11,169 · Fundraising $10,227$106,978
IX-7 Other salaries and wagesPrograms $294,666 · Management $14,526 · Fundraising $19,436$328,628
IX-9 Other employee benefitsPrograms $18,767 · Management $471 · Fundraising $1,034$20,272
IX-10 Payroll taxesPrograms $17,189 · Management $1,227 · Fundraising $1,470$19,886
IX-11c Accounting feesManagement $9,522$9,522
IX-11g Other fees for servicesPrograms $39,940$39,940
IX-12 Advertising and promotionPrograms $18,210 · Management $3,304$21,514
IX-13 Office expensesPrograms $24,256 · Management $12,898$37,154
IX-14 Information technologyManagement $831$831
IX-16 OccupancyPrograms $18,346$18,346
IX-17 TravelPrograms $60,336 · Management $12,735$73,071
IX-19 Conferences, conventions and meetingsPrograms $18,584$18,584
IX-22 Depreciation, depletion and amortizationPrograms $7,429$7,429
IX-23 InsurancePrograms $3,568 · Management $3,567$7,135
IX-24 Other expenses (24a–d)Programs $664,614 · Fundraising $5,965$670,579
IX-24e All other expensesPrograms $12,116 · Management $676$12,792
IX-25 Total functional expensesPrograms $1,283,603 · Management $70,926 · Fundraising $38,132$1,392,661
Part X · Balance sheet $652,678 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $142,613$173,602
X-2 Savings and temporary cash investmentsStart of year $374,107$262,499
X-10c Land, buildings and equipment, netStart of year $3,105$2,041
X-14 Intangible assetsStart of year $89,195$213,286
X-15 Other assetsStart of year $1,250$1,250
X-16 Total assetsStart of year $610,270$652,678
X-26 Total liabilitiesStart of year $2,364$0
X-27 Net assets without donor restrictionsStart of year $290,844$392,735
X-28 Net assets with donor restrictionsStart of year $317,062$259,943
X-32 Total net assets or fund balancesStart of year $607,906$652,678
X-33 Total liabilities and net assetsStart of year $610,270$652,678
Part XI · Reconciliation of net assets $652,678 net assets at year end
XI-1 Total revenue$1,437,433
XI-2 Total expenses$1,392,661
XI-3 Revenue less expenses$44,772
XI-4 Net assets at start of year$607,906
XI-10 Net assets at end of year$652,678

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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