STRATEGY STUDIO / PUBLIC DATA EXPLORER

EPSILON EDUCATIONAL ENDOWMENT: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
EPSILON EDUCATIONAL ENDOWMENT (EIN 23-7010656)
Tax period
2018-05-01 to 2019-04-30
Filed
2020-03-03
IRS object ID
202010639349301326
Schema version
2018v3.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2020-03-03T14:54:27-08:00ReturnTs
Tax Period End2019-04-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Holly Hall Polopolos CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13411 Wagner Woods CtAddressLine1Txt
CityAnn ArborCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48103ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-05-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237010656EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE EPSILON EDUCATIONAL ENDOWMENTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEPSIBusinessNameControlTxt
Phone7347478040PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O STEVEN L CROW 1035 ORIOLE AVEAddressLine1Txt
CityCHARLOTTECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28203ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEVEN L CROWPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7347478040PhoneNum
Signature2020-02-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHolly G Polopolos CPAPreparerPersonNm
PTINP00174271PTIN
Phone7349951578PhoneNum
Preparation2020-03-03PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address107.5.239.213IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-03-03IPDt
IP Tm14:54:19IPTm
IP TimezonePSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdACE52C5DECA249F8B8E77DED9AE5554F28315D1DAtSubmissionCreationDeviceId
At Submission Filing Device Id7F5A3F34B1B849B59E130A2F0EF2453C3B73008FAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerSTEVEN L CROWPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11035 ORIOLE AVEAddressLine1Txt
CityCHARLOTTECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28203ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$20,500GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1968FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionSCHOLARSHIPS ARE PROVIDED TO STUDENTS SELECTED FROM MEMBERS OF CHI PSI FRATERNITY AT THE UNIVERSITY OF MICHIGAN, ANN ARBORActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI-$5,531TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$500PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$1,634PYInvestmentIncomeAmt
CY Investment Income-$3,906CYInvestmentIncomeAmt
PY Other Revenue$553PYOtherRevenueAmt
CY Other Revenue$6,763CYOtherRevenueAmt
PY Total Revenue$2,687PYTotalRevenueAmt
CY Total Revenue$2,857CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$915PYOtherExpensesAmt
CY Other Expenses$395CYOtherExpensesAmt
PY Total Expenses$915PYTotalExpensesAmt
CY Total Expenses$395CYTotalExpensesAmt
PY Revenues Less Expenses$1,772PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,462CYRevenuesLessExpensesAmt
Total Assets BOY$51,312TotalAssetsBOYAmt
Total Assets EOY$49,378TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$51,312NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$49,378NetAssetsOrFundBalancesEOYAmt
MissionSCHOLARSHIPS ARE PROVIDED TO STUDENTS SELECTED FROM MEMBERS OF CHI PSI FRATERNITY AT THE UNIVERSITY OF MICHIGAN, ANN ARBORMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$375ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescSCHOLARSHIPSDesc
Total Program Service Expenses$375TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressYes (true)OfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSTEVEN L CROWPersonNm
Phone7347478040PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11035 ORIOLE AVEAddressLine1Txt
CityCHARLOTTECityNm
State AbbreviationNCStateAbbreviationCd
ZIP28203ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JOHN M ROSS
SR DIRECTORYes (X)$0$0$0
STEVEN L CROW
PRESIDENT$0$0$0Yes (X)
STEVEN STARNES
TREASURER$0$0$0Yes (X)
ANDREW MCQUARRIE
SECRETARY$0$0$0Yes (X)
CHRIS A LAUS
TRUSTEEYes (X)$0$0$0
MAREK C LOCKHART
TRUSTEEYes (X)$0$0$0
NICOLAS WETZLER
TRUSTEEYes (X)$0$0$0
FieldValueIRS element (for citing)
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,704TotalRevenueColumnAmt
Unrelated Business Revenue$79UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$12,033SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$17,643SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$5,610SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$5,610TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue-$5,610UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,763TotalRevenueColumnAmt
Related Or Exempt Func Income$6,763RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$6,763OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,857TotalRevenueColumnAmt
Related Or Exempt Func Income$8,388RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue-$5,531UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$375TotalAmt
Program Services$375ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescFILING FEESDesc
Total$20TotalAmt
Program Services$0ProgramServicesAmt
Management And General$20ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$395TotalAmt
Program Services$375ProgramServicesAmt
Management And General$20ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$6,462BOYAmt
EOY$29,378EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$23,000BOYAmt
EOY$20,000EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$21,850BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$51,312BOYAmt
EOY$49,378EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$51,312BOYAmt
EOY$49,378EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$51,312BOYAmt
EOY$49,378EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$51,312BOYAmt
EOY$49,378EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,462ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$4,396NetUnrlzdGainsLossesInvstAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind
Other Support Sum$0OtherSupportSumAmt

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,500CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$500CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$6,500TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,500CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$500CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$6,500TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$6,500PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years-$17,457CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years-$749CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,955CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,634CurrentTaxYearMinus1YearAmt
Current Tax Year$4,704CurrentTaxYearAmt
Total-$3,913TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$6,763CurrentTaxYearAmt
Total$6,763TotalAmt
FieldValueIRS element (for citing)
Total Support$9,350TotalSupportAmt
Public Support CY1700.69520PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind
Public Support Total509$0PublicSupportTotal509Amt
Public Support CY5090PublicSupportCY509Pct
Investment Income CY0InvestmentIncomeCYPct

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePt II Ln 10FormAndLineReferenceDesc
ExplanationOther Income Part II, Line 10 Description: SETTLEMENT PFIZER 2018: 39. Description: SETTLEMENT BP 2018: 6610. Description: SETTLEMENT MOLYCORP 2018: 114.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 11bORGANIZATION WILL REVIEW THE FORM 990 WITH PROFESSIONALS PRIOR TO SUBMISSION WITH TAX AUTHORITIES
Pt VI, Line 19ORGANIZATION WILL MAKE ITS FINANCIAL RECORDS AVAILABLE UPON WRITTEN REQUEST AND SUBSEQUENT APPROVAL BY MEMBERS OF THE BOARD OF TRUSTEES. WRITTEN REQUESTS MAY BE SUBMITTED TO THE MAILING ADDRESS ON PAGE 1 OF THE FORM 990
Form 990, Part VI, Line 9STEVEN L CROW 1035 ORIOLE AVE CHARLOTTE NC 28203
Form 990, Part VI, Line 9STEVEN STARNES 2746 BEECHWOOD DRIVE SE GRAND RAPIDS MI 49506
Form 990, Part VI, Line 9ANDREW MCQUARRIE 2442 SOUTHMONT DR APT 307 WINSTON-SALEM NC 27103
Form 990, Part VI, Line 9JOHN M ROSS 594 HARTSOUGH ST PLYMOUTH MI 48170
Form 990, Part VI, Line 9CHRIS A LAUS 39 DOUGLAS DR SAUNDERSTOWN RI 02874
Form 990, Part VI, Line 9MAREK C LOCKHART 264 N HARVEY ST PLYMOUTH MI 48170
Form 990, Part VI, Line 9NICOLAS WETZLER 13952 ORCHARD CT PLYMOUTH MI 48170