Epiphany Dance Theater
Nonprofit profile at a glance
- EIN
- 203969226
- IRS 990 coverage
- 2019–2023
- Forms available
- Form 990 2023, Form 990-EZ 2023
- Location
- San Francisco, CA, USA
- Phone
- 4156471443
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Arts, Culture, and Humanities
Reported finances
- Revenue
- $254,252
- Expenses
- $253,135
- Assets
- $167,196
- Liabilities
- $6,109
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- James Hunter (President)
Highest reported compensation
- Kim Epifano (Artistic Dir): $64,480 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
(continued from page 1)extraordinary, inspiring social change using art as a vehicle.
What it reported doing in 2023
Working for 3 months at Bessie Carmichael School in the SOMA district of San Francisco teaching Story Dance Theater and Visual arts to all second grade classes. We worked with San Francisco's Oasis for Girls teen program for 3 of their sessions each with new teen participants, 6 workshops taught at 3 hours each teaching dance and visual arts.Our Kids on Track youth program for San Francisco Trolley Dances was taught in 11 schools teaching workshops for grade school to College age students teaching them about mapping the city through working with Muni. The history, who lives here now, architecture and the environment were intigrated. Teaching children about site specific performance and all different genres of dance. Over 300 students were served.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 54
- Transparency & Controls: 92
- Accountability: 79
- Sustainability: 35
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 55.8%; rating input score 56
- Program expense ratio: 56%; rating input score 56
- Fundraising efficiency: $8.27 raised per $1 spent on fundraising; rating input score 34; 34th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.4%; rating input score 42; 42nd percentile among comparable filings
- Total-asset coverage ratio: 0.66; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 25.5%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: -5% per year; rating input score 0; 18th percentile among comparable filings
- Revenue growth: 8.2% per year; rating input score 100; 67th percentile among comparable filings
- Asset growth: 12.7% per year; rating input score 100; 72nd percentile among comparable filings
Details
- Where the money goes: 55.8% of revenue deployed · 56% of spending went to programs
- Governance: 4 of 4 board members independent · 4 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $142K in reported program spending
- Leadership: top reported pay $64K · 5 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 5 filing years from 2019 to 2023
- 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.
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 — Financial Efficiency: Mission deployment rate scored 56/100.
- Review — Financial Efficiency: Program expense ratio scored 56/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 42/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- High — Sustainability: Officer compensation ratio scored 14/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
- High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.