Ep Legacy Inc

Nonprofit profile at a glance

EIN
811238274
IRS 990-EZ coverage
2019–2025
Forms available
Form 990 2018, Form 990-EZ 2025
Location
Kinston, NC, USA
Phone
2525223278
Rating
34
Verdict
REVIEW
Rating confidence
Moderate
Sector
Health Support Services
Affiliation
Christianity

Reported finances

Revenue
$5,102
Expenses
$15,375
Assets
$11,521
Liabilities
$3,875

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • MITCHEL PAUL SUGG (PRESIDENT)
  • EMILY LONG SUGG (VICE PRESIDENT)

People named in this filing

  • MITCHEL PAUL SUGG (PRESIDENT)
  • EMILY LONG SUGG (VICE PRESIDENT)
  • BRANDON TYLER SUGG (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Ep legacy, inc. Provides prosthetic services throughout the world to patients who cannot afford these services. Items are provided at no cost and also to establish relations throughout the world with other individuals and companies who share the same goal. The undergirding is christian based with an emphasis on the true provider that meets all of our needs: jesus christ.

What it reported doing in 2025

(1) to establish a pathway for making artificial limbs, (2) establish structure in the country through local means if possible, (3) teach local people the concepts and techniques used to produce the artificial limbs, (4) develop pathways to obtain successful outcomes for the patients in the geographical area of location, (5) continue with support at least on a yearly basis, (6) establish a pathway for education and establish relations with others that share the same common purpose.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 22
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -201.4%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -70.8% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -24.7% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -5.8% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.