EPACENTER: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- EPACENTER (EIN 47-2008341)
- Tax period
- 2023-09-01 to 2024-08-31
- Filed
- 2025-07-14
- IRS object ID
- 202541959349301299
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-14T13:58:15-05:00 | ReturnTs |
| Tax Period End | 2024-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 881478669 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CBIZ ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 MONTGOMERY STREET SUITE 1700 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94104 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 472008341 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EPACENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EPAC | BusinessNameControlTxt |
| Phone | 6503132626 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1950 BAY ROAD | AddressLine1Txt |
| City | EAST PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94303 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NADINE RAMBEAU | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6503132626 | PhoneNum |
| Signature | 2025-07-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROGER BULOSAN | PreparerPersonNm |
| PTIN | P00221282 | PTIN |
| Phone | 4154326200 | PhoneNum |
| Preparation | 2025-07-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | NADINE RAMBEAU | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1950 BAY ROAD | AddressLine1Txt |
| City | EAST PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94303 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,898,006 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | EPACENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | EPACENTER'S MISSION IS TO INCREASE OPPORTUNITIES FOR YOUTH TO DISCOVER AND AMPLIFY THEIR TALENTS, REALIZE THEIR POTENTIAL, AND IMPACT THE WORLD THROUGH ART, DESIGN, AND TECHNOLOGY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 66 | TotalEmployeeCnt |
| Total Volunteers | 3 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,694,047 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,312,480 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,573 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,599 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$144 | PYInvestmentIncomeAmt |
| CY Investment Income | -$253 | CYInvestmentIncomeAmt |
| PY Other Revenue | $226,555 | PYOtherRevenueAmt |
| CY Other Revenue | $215,318 | CYOtherRevenueAmt |
| PY Total Revenue | $2,929,031 | PYTotalRevenueAmt |
| CY Total Revenue | $2,540,144 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,546,707 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,817,287 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $294,607 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,331,055 | PYOtherExpensesAmt |
| CY Other Expenses | $1,310,224 | CYOtherExpensesAmt |
| PY Total Expenses | $2,877,762 | PYTotalExpensesAmt |
| CY Total Expenses | $3,127,511 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $51,269 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$587,367 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,350,057 | TotalAssetsBOYAmt |
| Total Assets EOY | $29,694,486 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $230,068 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $228,482 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $31,119,989 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $29,466,004 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | EPACENTER'S MISSION IS TO INCREASE OPPORTUNITIES FOR YOUTH TO DISCOVER AND AMPLIFY THEIR TALENTS, REALIZE THEIR POTENTIAL, AND IMPACT THE WORLD THROUGH ART, DESIGN, AND TECHNOLOGY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,676,029 | ExpenseAmt |
| Revenue | $2,898,003 | RevenueAmt |
| Desc | EPACENTER IS A CREATIVE YOUTH DEVELOPMENT ORGANIZATION THAT HELPS EAST PALO ALTO YOUTH AMPLIFY THEIR TALENTS, REALIZE THEIR POTENTIAL, AND IMPACT THEIR WORLD THROUGH ART AND DESIGN. EPACENTER ENGAGES YOUTH, AGES 8-25 IN EAST PALO ALTO, IN A RANGE OF CREATIVE YOUTH DEVELOPMENT PROGRAMS TO DEVELOP THEIR INTRINSIC VOICES, THEIR SENSE OF CREATIVE AGENCY, AND THE CREATIVE, CRITICAL THINKING AND SOCIO-EMOTIONAL SKILLS THEY NEED TO SUCCEED. EPACENTER ACCOMPLISHES THIS BY: 1) OFFERING FREE, CULTURALLY RESPONSIVE INSTRUCTION IN DESIGN AND THE DIGITAL, VISUAL, LITERARY, AND PERFORMING ARTS IN SCHOOL, AFTERSCHOOL, AND DURING THE SUMMER; 2) ENGAGING YOUTH IN ORGANIZATIONAL DECISION-MAKING, KEY LEADERSHIP ROLES, AND CULTURAL LEADERSHIP OPPORTUNITIES; 3) LINKING THEM TO MEANINGFUL SUMMER EMPLOYMENT OPPORTUNITIES, COLLEGE, AND CAREERS; AND 4) ACTIVATING THEIR SENSE OF CIVIC ENGAGEMENT AS CITIZENS AND ARTISTS. | Desc |
| Total Program Service Expenses | $1,676,029 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 23 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 66 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NADINE RAMBEAU | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6503132626 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1950 BAY ROAD | AddressLine1Txt |
| City | EAST PALO ALTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94303 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JOHN GOLDMAN | |||||||
| BOARD CHAIR | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| AMY LYONS | |||||||
| SECRETARY/TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| STACI EDWARDS | |||||||
| BOARD MEMBER | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| JACKIE SPEIER | |||||||
| BOARD MEMBER | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| KEITLAN CRUZ-WALLACE | |||||||
| BOARD MEMBER | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| DEBORAH CULLINAN | |||||||
| BOARD MEMBER (FROM 12/1/23) | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| NADINE RAMBEAU | |||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $201,032 | $0 | $14,506 | ||
| AMY GAERLAN | |||||||
| DIRECTOR OF ADMIN AND OPERATIONS (TO 4/1/24) | 40.00 | $158,220 | $0 | $19,412 | Yes (X) | ||
| VALARIE DURAN | |||||||
| DIRECTOR OF PROGRAM SERVICES | 40.00 | $130,700 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $489,952 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $33,918 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GUARDSLINE SECURITY INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2084 WALSH AVE C1 | AddressLine1Txt |
| City | SANTA CLARA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95050 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | SECURITY SERVICES | ServicesDesc |
| Compensation | $196,709 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $439,284 | FundraisingAmt |
| Government Grants | $40,000 | GovernmentGrantsAmt |
| All Other Contributions | $1,833,196 | AllOtherContributionsAmt |
| Noncash Contributions | $36,496 | NoncashContributionsAmt |
| Total Contributions | $2,312,480 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM FEES | Desc |
| Business | 624110 | BusinessCd |
| Total Revenue Column | $12,599 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,599 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,599 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3 | TotalRevenueColumnAmt |
| Exclusion | $3 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $212,273 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $212,273 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $212,273 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $212,273 | RelatedOrExemptFuncIncomeAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $256 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$256 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$256 | TotalRevenueColumnAmt |
| Exclusion | -$256 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $357,606 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $439,284 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $357,606 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,045 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,045 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,045 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,540,144 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $227,917 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$253 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247,461 | TotalAmt |
| Program Services | $74,239 | ProgramServicesAmt |
| Management And General | $49,492 | ManagementAndGeneralAmt |
| Fundraising | $123,730 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,409,013 | TotalAmt |
| Program Services | $806,641 | ProgramServicesAmt |
| Management And General | $503,229 | ManagementAndGeneralAmt |
| Fundraising | $99,143 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,442 | TotalAmt |
| Program Services | $7,529 | ProgramServicesAmt |
| Management And General | $12,591 | ManagementAndGeneralAmt |
| Fundraising | $5,322 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,371 | TotalAmt |
| Program Services | $77,872 | ProgramServicesAmt |
| Management And General | $41,832 | ManagementAndGeneralAmt |
| Fundraising | $15,667 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,466 | TotalAmt |
| Management And General | $21,466 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,246 | TotalAmt |
| Management And General | $204,246 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $394,184 | TotalAmt |
| Program Services | $257,486 | ProgramServicesAmt |
| Management And General | $124,698 | ManagementAndGeneralAmt |
| Fundraising | $12,000 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,042 | TotalAmt |
| Program Services | $2,958 | ProgramServicesAmt |
| Fundraising | $84 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,168 | TotalAmt |
| Program Services | $13,949 | ProgramServicesAmt |
| Management And General | $73,171 | ManagementAndGeneralAmt |
| Fundraising | $20,048 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $406,373 | TotalAmt |
| Program Services | $349,694 | ProgramServicesAmt |
| Management And General | $55,334 | ManagementAndGeneralAmt |
| Fundraising | $1,345 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,802 | TotalAmt |
| Program Services | $407 | ProgramServicesAmt |
| Management And General | $2,322 | ManagementAndGeneralAmt |
| Fundraising | $73 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,290 | TotalAmt |
| Program Services | $17,067 | ProgramServicesAmt |
| Management And General | $2,156 | ManagementAndGeneralAmt |
| Fundraising | $67 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,078 | TotalAmt |
| Program Services | $37,654 | ProgramServicesAmt |
| Management And General | $58,374 | ManagementAndGeneralAmt |
| Fundraising | $15,050 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OTHER PROGRAM EXPENSES | $17,376 | $17,376 | ||
| ART AND MUSIC SUPPLIES | $16,403 | $13,157 | $3,246 | |
| OTHER MISCELLANEOUS EXP | $5,482 | $3,404 | $2,078 | |
| LICENSES AND PERMITS | $1,314 | $1,314 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,127,511 | TotalAmt |
| Program Services | $1,676,029 | ProgramServicesAmt |
| Management And General | $1,156,875 | ManagementAndGeneralAmt |
| Fundraising | $294,607 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,197,138 | BOYAmt |
| EOY | $347,965 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,987,397 | BOYAmt |
| EOY | $29,206,621 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $16,865 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,701 | BOYAmt |
| EOY | $39,205 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $110,770 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $26,940 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,196 | BOYAmt |
| EOY | $83,830 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,625 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,350,057 | BOYAmt |
| EOY | $29,694,486 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $209,858 | BOYAmt |
| EOY | $211,772 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,210 | BOYAmt |
| EOY | $16,710 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $230,068 | BOYAmt |
| EOY | $228,482 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $493,592 | BOYAmt |
| EOY | $347,625 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,626,397 | BOYAmt |
| EOY | $29,118,379 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,119,989 | BOYAmt |
| EOY | $29,466,004 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,350,057 | BOYAmt |
| EOY | $29,694,486 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$587,367 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $18 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | -$1,066,636 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $283,535 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $729,040 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,930,404 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,694,047 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,670,086 | CurrentTaxYearAmt |
| Total | $8,307,112 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $283,535 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $729,040 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,930,404 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,694,047 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,670,086 | CurrentTaxYearAmt |
| Total | $8,307,112 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $4,841,878 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,465,234 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $56,307 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $224,606 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $224,637 | CurrentTaxYearAmt |
| Total | $505,550 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $122 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $917 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,959 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,045 | CurrentTaxYearAmt |
| Total | $6,043 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,818,705 | TotalSupportAmt |
| Public Support CY170 | 0.39290 | PublicSupportCY170Pct |
| Public Support PY170 | 0.40750 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,613 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,221 | DepreciationAmt |
| Book Value | $19,392 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $86,157 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,719 | DepreciationAmt |
| Book Value | $64,438 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $83,830 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEPOSITS | Desc |
| Amt | $16,710 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $16,710 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,902,268 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $18 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $4,500 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $357,606 | OtherRevenueAmt |
| Revenue Not Reported | $362,124 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,540,144 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,540,144 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,556,253 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $1,071,136 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $357,606 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,428,742 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,127,511 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,127,511 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF AUGUST 31, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A TAX LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES NETTED ON 990, REPORTED GROSS ON AUDITED FS 357,606. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES NETTED ON 990, REPORTED GROSS ON AUDITED FS 357,606. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA | Event1Nm |
| Gross Receipts Event1 | $796,890 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $439,284 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $357,606 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $357,606 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $796,890 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $439,284 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $357,606 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $357,606 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $357,606 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $0 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| NADINE RAMBEAU | ||||||||||||||
| EXECUTIVE DIRECTOR | $201,032 | $0 | $0 | $0 | $0 | $0 | $9,750 | $0 | $4,756 | $0 | $215,538 | $0 | $0 | $0 |
| AMY GAERLAN | ||||||||||||||
| DIRECTOR OF ADMIN AND OPERATIONS (TO | $158,220 | $0 | $0 | $0 | $0 | $0 | $19,032 | $0 | $380 | $0 | $177,632 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE EAST PALO ALTO YOUTH ARTS AND MUSIC CENTER LLC (EPA YAMC LLC) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | >35% CONTROLLED ENTITY OF JOHN GOLDMAN (BOARD CHAIR) | RelationshipDescriptionTxt |
| Transaction | $1,066,636 | TransactionAmt |
| Transaction | LEASE OF FACILITY AT BELOW MARKET RENT | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV, LINE 1D | FormAndLineReferenceDesc |
| Explanation | THE EPA YAMC, LLC IS A SINGLE MEMBER LIMITED LIABILITY COMPANY THAT WAS FORMED BY THE JOHN AND MARCIA GOLDMAN FOUNDATION. JOHN GOLDMAN IS AN OFFICER SERVING AS THE CHAIR OF THE BOARD OF EPACENTER ("THE ORGANIZATION"), AND AS SUCH, EPA YAMC LLC IS CONSIDERED AN "INTERESTED PARTY" TO THE ORGANIZATION. EPA YAMC LLC OWNS AND LEASES FACILITIES TO THE ORGANIZATION AT BELOW MARKET RENT. FOR FISCAL YEAR 2021, THE ORGANIZATION RECOGNIZED AN INITIAL IN-KIND CONTRIBUTION VALUED AT $29,756,727, REPRESENTING THE TOTAL FAIR VALUE OF THE IN-KIND RENT OVER THE TERM OF THE LEASE. WITH THE PASSAGE OF TIME AND USE, THE TIME RESTRICTIONS ARE FULFILLED. ACCORDINGLY, THE ANNUAL AMORTIZED AMOUNT OF THE IN-KIND RENT ($1,066,636) IS RECLASSIFIED ON THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS AS "IN-KIND RENT". THIS AMOUNT IS NOT INCLUDED AS NONCASH CONTRIBUTIONS FOR TAX RETURN PURPOSES, SO IT HAS BEEN REPORTED AS A RECONCILING ITEM ON FORM 990, PART XI, LINE 6. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $29,496 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | DONATED PROPERTY AND EQUIPMENT | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $10,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION HAS NO OTHER COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS FIRST REVIEWED BY MANAGEMENT. UPON APPROVAL, A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EPACENTER REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT-OF-INTEREST POLICY THROUGH THE FOLLOWING PROCEDURES: 1. PERSONS COVERED UNDER THE POLICY: THE POLICY APPLIES TO ALL DIRECTORS, OFFICERS, KEY EMPLOYEES, AND INDIVIDUALS WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION. THIS INCLUDES THEIR FAMILY MEMBERS AND ENTITIES SIGNIFICANTLY OWNED BY THESE INDIVIDUALS. 2. MONITORING AND DISCLOSURE PROCESS: ALL COVERED PERSONS ARE REQUIRED TO DISCLOSE THEIR FINANCIAL INTERESTS AND ANY POTENTIAL CONFLICTS OF INTEREST ANNUALLY. THIS DISCLOSURE INCLUDES FINANCIAL INTERESTS OF FAMILY MEMBERS AND ANY ENTITIES THEY SIGNIFICANTLY OWN. DISCLOSURES ARE MADE USING THE ANNUAL DISCLOSURE AND COMPLIANCE STATEMENTS, WHICH ARE REVIEWED AND FILED WITH THE MINUTES OF BOARD OR COMMITTEE MEETINGS OR RETAINED IN PERSONNEL FILES. 3. DETERMINATION OF CONFLICTS: WHEN A POTENTIAL CONFLICT OF INTEREST IS DISCLOSED, THE BOARD OF DIRECTORS OR A DESIGNATED COMMITTEE EVALUATES WHETHER A CONFLICT EXISTS. THE INDIVIDUAL WITH THE POTENTIAL CONFLICT IS EXCLUDED FROM THE DISCUSSION AND DECISION-MAKING PROCESS EXCEPT TO ANSWER PERTINENT QUESTIONS. THE EVALUATION PROCESS INVOLVES GATHERING ALL MATERIAL FACTS ABOUT THE TRANSACTION AND THE INTERESTED PERSON'S FINANCIAL INTEREST. 4. REVIEW AND RESOLUTION: THE BOARD OR COMMITTEE CONDUCTS DUE DILIGENCE, WHICH MAY INCLUDE INVESTIGATING ALTERNATIVE ARRANGEMENTS THAT DO NOT PRESENT A CONFLICT. A DETERMINATION IS MADE ON WHETHER THE TRANSACTION IS IN THE BEST INTEREST OF EPACENTER AND WHETHER IT IS FAIR AND REASONABLE. IF SO, THE TRANSACTION IS APPROVED BY A MAJORITY VOTE OF THE BOARD OR COMMITTEE MEMBERS PRESENT. IN CASES WHERE A DIRECTOR HAS A MATERIAL FINANCIAL INTEREST, THE TRANSACTION IS HELD TO A HIGHER STANDARD AND MUST GENERALLY BE THE MOST ADVANTAGEOUS ARRANGEMENT AVAILABLE. THE DIRECTOR IN QUESTION MUST RECUSE THEMSELVES FROM THE VOTE, WHICH USUALLY OCCURS AT THE BOARD LEVEL. 5. RECORDKEEPING AND COMPLIANCE: THE MINUTES OF BOARD OR COMMITTEE MEETINGS DOCUMENT THE NAMES OF INTERESTED PERSONS, THE NATURE OF THEIR INTEREST, THE DISCUSSIONS AND DECISIONS MADE, AND ANY ALTERNATIVE TRANSACTIONS CONSIDERED. THE BOARD OVERSEES AN ANNUAL REVIEW OF THE CONFLICT-OF-INTEREST POLICY'S ADMINISTRATION TO ENSURE COMPLIANCE AND ASSESS WHETHER ANY MODIFICATIONS ARE NECESSARY. BY IMPLEMENTING THESE PROCEDURES, EPACENTER ENSURES THAT CONFLICTS OF INTEREST ARE IDENTIFIED, DISCLOSED, AND MANAGED IN A MANNER THAT MAINTAINS THE ORGANIZATION'S INTEGRITY AND ALIGNS WITH ITS CHARITABLE PURPOSES. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE COMPENSATION PROCESS INCLUDED THE FOLLOWING ELEMENTS: 1. REVIEW AND APPROVAL: THE COMPENSATION ARRANGEMENT WAS REVIEWED AND APPROVED BY THE EPAC BOARD, WHICH DID NOT INCLUDE INDIVIDUALS WITH A CONFLICT OF INTEREST. 2. USE OF COMPARABLE DATA: THE SALARY WAS ESTABLISHED USING DATA FOR COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. DOCUMENTATION: THE DELIBERATIONS AND DECISIONS REGARDING CEO COMPENSATION WERE DOCUMENTED CONTEMPORANEOUSLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING: PROGRAM SERVICE EXPENSES 257,486. MANAGEMENT AND GENERAL EXPENSES 124,698. FUNDRAISING EXPENSES 12,000. TOTAL EXPENSES 394,184. |
| FORM 990, PART XII, LINE 2C: | THE AUDIT COMMITTEE OF THE BOARD OVERSEES THE AUDIT OF ITS FINANCIAL STATEMENTS. THERE HAS BEEN NO CHANGE IN THE PROCESS FROM PRIOR YEARS. |