Epiphany Life Change
Nonprofit profile at a glance
- EIN
- 460725772
- IRS 990 coverage
- 2023–2025
- Forms available
- Form 990 2025, Form 990-EZ 2022, Form 990-N 2024
- Location
- Houston, TX, USA
- Phone
- 8324876541
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Senior Centers
- Affiliation
- Christianity
Reported finances
- Revenue
- $286,265
- Expenses
- $241,227
- Assets
- $62,369
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- CHARLES ANDERSON (PRESIDENT)
Highest reported compensation
- CHARLES ANDERSON (PRESIDENT): $80,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We envision a future where prisons become places of purpose led by the incarcerated, supported by churches and volunteers, and transformed by the power of Christ-centered education.
What it reported doing in 2025
URBAN MINISTRY INSTITUTE. Classes in 10 units, with nearly 400 students
Operating model
- Revenue model
- Donor-supported. 91% 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
MIXED - 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: 27
- Transparency & Controls: 90
- Accountability: 74
- Sustainability: 46
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 27.8%; rating input score 28
- Program expense ratio: 33%; rating input score 33
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 10th 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: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 15.7%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 0.26; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 33.2%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: -33.1% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: 15.6% per year; rating input score 100; 81st percentile among comparable filings
- Asset growth: 120% per year; rating input score 100; 99th percentile among comparable filings
Details
- Where the money goes: 27.8% of revenue deployed · 33% of spending went to programs
- Governance: 4 of 4 board members independent · 3 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $80K in reported program spending
- Leadership: top reported pay $80K · 4 people listed
- Consistency: 17 of 18 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2023 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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 — Financial Efficiency: Mission deployment rate scored 28/100.
- Moderate — Financial Efficiency: Program expense ratio scored 33/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Sustainability: Officer compensation ratio scored 9/100.