Epiphany Conservation Trust

Nonprofit profile at a glance

EIN
273690340
IRS 990 coverage
2012–2020
Forms available
Form 990 2020, Form 990-N 2011
Location
Los Angeles, CA, USA
Rating
75
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Private Grantmaking Foundations
Affiliation
Christianity

Reported finances

Revenue
$521,361
Expenses
$530,942
Assets
$209,873
Liabilities
$260,966

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • AMBASSADOR JAMES JONES (CHAIRMAN CO PRESIDENT)
  • J JON BRUNO (PRESIDENT)

People named in this filing

  • GRACE DYRNESS (MEMBER)
  • MARY FRANCES GOMEZ (MEMBER)
  • JOHN FORNEY (MEMBER)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide restoration, preservation and maintenance of the buildings of the historic Church of the Epiphany in order to provide community and economic development activities that include educational, housing and social services to individuals and families.

What it reported doing in 2020

Repair and Renovation of exterior and stained glass windows.

Operating model

Revenue model
Earned-program. 99% 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

SUPPORTED - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 100
  • Accountability: 18
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.7%; rating input score 99
  • Program expense ratio: 96.9%; rating input score 97
  • Fundraising efficiency: $0.35 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.8%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.4; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 1.24; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 83; 83rd percentile among comparable filings

Growth

  • Program expense growth: 32.1% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 37.1% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 98.7% of revenue deployed · 96.9% of spending went to programs
  • Governance: 0 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $514K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 9 filing years from 2012 to 2020
  • 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.

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

  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 1/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.