EPICENTER Foundation

Nonprofit profile at a glance

EIN
852913976
IRS 990-EZ coverage
2021–2025
Forms available
Form 990 2024, Form 990-EZ 2025, Form 990-N 2020
Location
Santa Ana, CA, USA
Rating
97
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$188,618
Expenses
$192,688
Assets
$168,692
Liabilities
$3,067

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Jin Sung (Chief Executive Officer)

People named in this filing

  • Jin Sung (Chief Executive Officer)
  • Sandra Yunjung Choi (Board Chairman)
  • Mark Louis Rowley (Board Treasurer)

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

EPICENTER Foundation a HUD-Approved Housing Counseling Agency which promotes self-sufficiency for our clients and their families through addressing their holistic needs including homeownership education financial literacy career development and accessing entitlement benefits within the community.

What it reported doing in 2025

In 2025 EPICENTER Foundation significantly expanded its programs reaching a greater number of individuals and families while strengthening community partnerships. Key accomplishments included broadening the reach of our educational workshops by offering both virtual and in-person sessions to prospective homeowners. Through our Homeownership Fair we connected participants with industry experts who provided guidance on selecting qualified lenders real estate professionals and other essential resources.In addition the Foundation enhanced its financial literacy education workshops equipping participants with critical knowledge in budgeting credit management debt reduction and long-term financial planning. These workshops empowered individuals and families to make informed financial decisions improve financial stability and build pathways toward sustainable homeownership.EPICENTER Foundation also deepened collaborations with local lenders real estate professionals and financial institutions to expand access to vital resources and services. These collective efforts increased opportunities for low-to-moderate income LMI individuals and families to achieve financial security access homeownership opportunities and strengthen overall community well-being.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -2.2%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 20.8%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 40.4% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 17.6% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 30.7% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $193K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Sustainability: Operating margin scored 25/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.