Eph 210 Corporation

Nonprofit profile at a glance

EIN
852777646
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2023
Location
Las Vegas, NV, USA
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Temporary Housing

Reported finances

Revenue
$18,258
Expenses
$36,648
Assets
$144,209
Liabilities
$21,843

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

Leadership & pay

1 person listed

Executive titles in this filing

  • JOY STRASSER (President)

People named in this filing

  • JOY STRASSER (President)

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

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

Overview

Mission

To provide and support affordable housing opportunities for low-income and underserved individuals and families.

What it reported doing in 2025

EPH 210 Corporation supported affordable housing for low-income and underserved individuals and families through its investment in Grace Dwellings, LLC. During 2025, the program operated and maintained residential rental housing at 3349 LaVista Drive in Hapeville, Georgia, through the propertys sale in September 2025.

Operating model

Revenue model
Earned-program. 60% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 30
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 38.7%; rating input score 39
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -100.7%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 3.93; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 23% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: -57.6% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -42.4% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 38.7% of spending went to programs
  • Governance: 0 of 1 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $14K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 39/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.