EPIC Community Development Center Inc

Nonprofit profile at a glance

EIN
831855090
IRS 990 coverage
2020–2021
Forms available
Form 990 2021, Form 990-N 2021
Location
Homewood, IL, USA
Phone
7089912221
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Family Services

Reported finances

Revenue
$229,500
Expenses
$231,108
Assets
$63,628
Liabilities
$43,098

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Albert Cooper (Executive Director)
  • Martha Edwards (President)

Highest reported compensation

  • Albert Cooper (Executive Director): $71,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

EPIC serves as a major catalyst and resource for low income families and youth to become self-sustaining and future leaders.

What it reported doing in 2021

Family Advocacy Centers - Epic provides the following wraparound social services: Counseling, Parent Coaching services, Parenting Class Courses and Anger Management.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 83
  • Accountability: 60
  • Sustainability: 19
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.9%; rating input score 76
  • Program expense ratio: 75.4%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 17th 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: 66.7%; rating input score 67; 18th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.7%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.68; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 30.9%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 0% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: -10.4% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 75.9% of revenue deployed · 75.4% of spending went to programs
  • Governance: 2 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $174K in reported program spending
  • Leadership: top reported pay $72K · 4 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2020 to 2021
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.